#Paradise island 2 map excel code#

Under Section 2, HCC, the County Director of Finance has the authority to prescribe how periodic and annual County TAT returns are filed. Taxpayers subject to the HCTAT do not need to register separately with the County of Hawai'i.

Taxpayers who are registered with the State and have a valid State TAT number, will be deemed registered for HCTAT. CLICK HERE for a sample Form TA-1, the periodic return for taxable gross rental proceeds and total fair market rental value of timeshares.Ĭhapter 2, HCC, provides that all operators, timeshare plan managers, transient accommodations brokers, travel agents, and tour packages subject to the HCTAT must have a State TAT license issued pursuant to sections 237D-4 or 237D-4.5, HRS. These amounts can be found on Forms TA-1 and TA-2 which must be filed with the State of Hawaii Department of Taxation (DOTAX). The HCTAT is imposed in addition to the State TAT, which is currently levied at a rate of 10.25 percent. Roth.īeginning January 1, 2022, the HCTAT is levied at a rate of 3 percent on every taxpayer that has taxable gross rental proceeds and/or total fair market rental value attributable to the County of Hawai'i. 81 (2021), Draft 2, was signed into law by Mayor Mitchell D. On December 8, 2021, Bill 81, Draft 2, passed second and final reading, without further amendments. Bill 81, Draft 2 passed first reading on November 18, 2021. On November 3, 2021, the Finance Committee amended Bill 81 to Draft 2 and recommended its passage on first reading by the Hawai'i County Council. The first Finance Committee meeting to discuss Bill 81 (HCTAT) was held on October 19, 2021, and postponed to a subsequent meeting.

#Paradise island 2 map excel code#

The Hawai'i County Council introduced a bill to amend Chapter 2, Hawai'i County Code (HCC), which implements the HCTAT. The Director of Finance in each County that establishes a County TAT is granted the same authority that the State Director of Taxation has under chapter 237D, Hawaii Revised Statutes (HRS). In order to establish the TAT, the County must first adopt a local ordinance. 1), which became law on July 8, 2021, authorizes the counties to establish and administer their own transient accommodations tax (TAT) at a maximum rate of 3 percent. The purpose of this Announcement is to notify the public of the HCTATĪnd to provide information for taxpayers subject to the HCTAT.Īct 1, 1st Special Session 2021 (House Bill 862, H.D. Hawai'i County Transient Accommodations Tax (HCTAT)