HAR § 18-251-3-01 — Certificate of registration

(a) For purposes of this chapter, “place of business” means a location in this State at which: (1) The business of providing rental motor vehicles to the public is conducted; or (2) The business of engaging or continuing in the tour vehicle operator business is conducted. “Place of business” does not include tour activity desks, unless the tour activity desk actually conducts the business in paragraph (1) or (2). (b) Each person, who is engaging or continuing in the business of providing rental motor vehicles to the public or engaging or continuing in the tour vehicle operator business within the State, shall register the name and address of each place of business within the State. The person shall file an individual, partnership, corporation, or other (two legally unrelated parties) registration. If the business is jointly owned or furnished by a husband and wife, the husband and wife may jointly file one individual registration. The registration shall include the name and the address of the person and the business’ name and address of each place of business subject to this chapter. The person shall pay a one-time fee of $20 to any of the district tax offices where the business is located. Upon receipt of the required payment, the director shall issue a certificate of registration. Example 1: Rent-a-Car Corporation, engaged in the business of providing rental motor vehicles, owns and operates the business on the island of Oahu. Rent-a-Car Corporation shall register its name and address and the business name (if any) and address of the business with the Oahu taxation district office. Rent-a-Car Corporation shall pay a $20 fee for the registration. Example 2: The facts are the same as in Example 1, except that Rent-a-Car Corporation also owns and operates the business on the islands of Maui, Hawaii, and Kauai. Rent-a-Car Corporation shall register, by providing its name and address and the business name and address of each place of business, with one of the taxation district offices on Oahu, Maui, Hawaii, or Kauai. Rent-a-Car Corporation shall pay a $20 fee for the registration. Example 3: Ms. Van is a tour vehicle operator on Kauai and is engaged in the business of transporting persons via tour vehicle. Ms. Van shall register with the Kauai taxation district office by providing her name and address, and the business name (if any) and address of the business. Ms. Van shall pay a $20 fee for the registration. Example 4: Mr. Cary is a tour vehicle operator on Kauai, Maui, and Oahu and is engaged in the business of transporting persons via tour vehicle. Mr. Cary shall register by providing his name and address, and the names and addresses of the places of business on Kauai, Maui, and Oahu with one of the taxation district offices on Oahu, Maui, or Kauai. Mr. Cary shall pay a fee of $20 for the registration. HRS §251-3 RENTAL MOTOR VEHICLE, TOUR VEHICLE, AND CAR-SHARING VEHICLE SURCHARGE TAX