HRS § 237D-15 — Application of tax


§237D-15 Application of tax. (a) The
tax imposed by this chapter shall be in addition to any other taxes imposed by
any other laws of the State, except as otherwise specifically provided in this
chapter; provided that if it be held by any court of competent jurisdiction
that the tax imposed by this chapter may not legally be imposed in addition to
any other tax or taxes imposed by any other law or laws with respect to the
same property or the use thereof, then this chapter shall be deemed not to
apply to such property and the use thereof under the specific circumstances,
but the other laws shall be given full effect with respect to such property and
use.
(b) In order to determine if the tax under
this chapter is to be levied, assessed, and collected upon transient
accommodations the following presumptions shall control.
(1) If a person lets a transient accommodation for
less than one hundred eighty consecutive days, it shall be presumed that the
accommodation furnished is for a transient purpose.
(2) If a person lets a transient accommodation for
one hundred eighty days or more, there is no presumption one way or another as
to the purpose for which the accommodation is furnished.
The operator shall have the burden of proving
to the department whether an accommodation is not being furnished for a
transient purpose. If the department is satisfied that an accommodation is not
furnished for a transient purpose, then the department shall not levy any tax
under this chapter. The department shall adopt rules to implement this
section.
(c) Except as otherwise provided, this chapter
shall apply to a transient accommodations broker, travel agency, or tour
packager who enters into an agreement to furnish transient accommodations at
noncommissioned negotiated contract rates in the same manner as it applies to
an operator.