HRS § 237D-4 — Certificate of registration


§237D-4 Certificate
of registration. (a) Every taxpayer not
required to register under section 237D-4.5, as a condition precedent to engaging or continuing in the business of furnishing transient
accommodations or in business as a resort time share vacation plan, shall
register with the director the name and address of each place of business
within the State subject to this chapter. The taxpayer shall make a one-time
payment as follows:
(1) $5 for each registration for transient
accommodations consisting of one to five units;
(2) $15 for each
registration for transient accommodations consisting of six or more units; and
(3) $15 for each resort
time share vacation plan within the State;
upon receipt of which the
director shall issue a certificate of registration in a form determined by the
director, attesting that the registration has been made. The registration
shall not be transferable and shall be valid only for the taxpayer in whose
name it is issued and for the transaction of business at the place designated
therein. Acquisition of additional transient accommodation units after payment
of the one-time fee shall not result in
additional fees.
(b) The
registration, or in lieu thereof a notice stating where the registration may be
inspected and examined, shall at all times be conspicuously displayed at the
place for which it is issued. The name, phone number, and electronic mail
address of the local contact shall at all times be conspicuously displayed in
the same place as the registration or the same place as the notice stating
where the registration may be inspected and examined. Failure to meet the
requirements of this subsection shall be unlawful. The department may issue
citations to any person who fails to conspicuously display the registration or
notice, or the local contact's name, phone number, or electronic mail address
as required by this subsection. A citation issued pursuant to this subsection
for each transient accommodation or resort time share vacation interest, plan,
or unit in violation of this subsection shall
include a monetary fine of no less than:
(1) $500 per day, for a first violation for which a citation is
issued;
(2) $1,000 per day, for a second violation for which a citation is
issued; and
(3) $5,000 per day, for a third and any subsequent violation for
which a citation is issued.
(c) Any
advertisement, including an online advertisement, for any transient
accommodation or resort time share vacation interest, plan, or unit shall
conspicuously provide:
(1) The registration
identification number or an electronic link to
the registration identification number issued pursuant to this section; and
(2) The local contact's
name, phone number, and electronic mail address; provided that this paragraph
shall be considered satisfied if this information is provided to the transient
or occupant prior to the furnishing of the transient accommodation or resort time
share vacation unit.
(d) Failure to meet
the requirements of subsection (c) shall be unlawful. The department may issue
citations to any person who violates subsection (c). A citation issued
pursuant to this subsection for each transient accommodation or resort time
share vacation interest, plan, or unit in
violation of subsection (c) shall include a monetary fine of no less than:
(1) $500 per day, for a first violation for which a citation is
issued;
(2) $1,000 per day, for a
second violation for which a citation is issued; and
(3) $5,000 per day, for a third and any subsequent violation for
which a citation is issued.
(e) The registration
provided for by this section shall be effective until canceled in writing. Any
application for the reissuance of a previously canceled registration
identification number shall be regarded as a new registration application and
shall be subject to the payment of the one-time registration fee. The director
may revoke or cancel any license issued under this chapter for cause as
provided by rule under chapter 91.
(f) If the license
fee is paid, the department shall not refuse to issue a registration or revoke
or cancel a registration for the exercise of a privilege protected by the First
Amendment of the Constitution of the United States, or for the carrying on of
interstate or foreign commerce, or for any privilege the exercise of which,
under the Constitution and laws of the United States, cannot be restrained on
account of nonpayment of taxes, nor shall section 237D-14 be invoked to
restrain the exercise of such a privilege, or the carrying on of such commerce.
(g) Any monetary
fine assessed under this section shall be due and payable thirty days after
issuance of the citation, subject to appeal rights provided under this
subsection. Citations may be appealed to the director or the director's
designee.
(h) Any person who
is required by this section to register, as a condition precedent to engaging
or continuing in the business of furnishing transient accommodations or in
business as a resort time share vacation plan subject to taxation under this
chapter, and who engages or continues in the business without registering in
conformity with this section shall be subject to the citation process and
monetary fines under subsections (d) and (g).
(i) For purposes of
this section, "engaging or continuing in the business of furnishing
transient accommodations" includes posting any advertisement for the
furnishing of a transient accommodation.