HRS § 237D-8.5 — 237D-8.5


§237D-8.5 Collection of rental by
third party; filing with department; statement required. (a) Every person
authorized under an agreement by the owner of transient accommodations located
within this State to collect rent on behalf of the owner shall be subject to
this section.
(b) Every written rental collection agreement
shall have on the first page of the agreement the name, address, social
security or federal identification number, and, if available, the general
excise tax license and transient accommodations tax registration numbers of the
owner of the transient accommodations being rented, the address of the property
being rented, and the following statement that shall be set forth in bold print
and in ten-point type size:
"HAWAII TRANSIENT ACCOMMODATIONS TAXES MUST
BE PAID ON THE GROSS RENTS COLLECTED BY ANY PERSON RENTING TRANSIENT
ACCOMMODATIONS IN THE STATE OF HAWAII. A COPY OF THE FIRST PAGE OF THIS
AGREEMENT, OR OF FEDERAL INTERNAL REVENUE FORM 1099 STATING THE AMOUNT OF RENTS
COLLECTED, SHALL BE FILED WITH THE HAWAII DEPARTMENT OF TAXATION."
Every person entering an oral rental collection
agreement shall furnish the department of taxation the information required
under this subsection and shall give the owner of the property a copy of the
notice required by this subsection. The statement required by this subsection
may be combined with the statement required under section 237-30.5 by adding in
bold print and in ten-point type size to the front of the statement in section
237-30.5 the following:
"HAWAII TRANSIENT ACCOMMODATIONS
TAXES AND".
(c) Every person authorized to collect rent
for another person shall file a copy of the first page of the rental collection
agreement with the department of taxation within ninety days after June 9,
1988, or within thirty days after entering into the agreement, or shall file a
copy of federal Internal Revenue form 1099, the property owner's social
security or federal identification number, and, if available, the general
excise tax license and transient accommodations tax registration numbers of the
owner of the property being rented with the department of taxation at the same
time that the forms must be filed with the Internal Revenue Service for the
applicable tax year. The person also shall notify the owner that the
information is being furnished and give the owner a copy of the notice required
by subsection (b).
(d) If a person complies with the provisions
of this section, the person shall be deemed to have complied with section
237-30.5.
(e) Failure to comply with any provision of
this section shall be unlawful. The department of taxation may issue a
citation to any person who fails to comply with any provision of this section.
A citation issued pursuant to this subsection shall include a monetary fine of
no more than $500 per violation. Any fine assessed under this subsection shall
be due and payable thirty days after issuance, subject to appeal rights
provided under this subsection. Citations may be appealed to the director or
the director's designee, and the determination of the director may be appealed
to the circuit court pursuant to chapter 91.