Section 18-237D-7-01 - Annual return(a) Requirement of filing annual return. In addition to the monthly, quarterly, or semiannual return, every operator of transient accommodations or plan manager shall file an annual return on or before the twentieth day of the fourth month following the close of the taxable year with the taxation district officer where the transient accommodation or resort time share vacation plan is located and registered or with the office of the first taxation district. If the operator or plan manager operates transient accommodations or resort time share vacation plans located in more than one taxation district, the operator or plan manager may file an annual return with the taxation district in which such accommodations are registered or with the first taxation district. The annual return shall summarize the operator's or plan manager's liability under this chapter for the year.(b) Tax year for purposes of the tax. With the approval of the department, operators or plan managers who keep their books on other than a calendar year basis may file their annual tax returns and pay taxes for the year covering the operator's or plan manager's accounting period based upon their method of keeping books in the same manner as returns are filed pursuant to chapter 237, HRS.(c) Signatories of the return. The return shall be signed as follows:(1) The return of an individual shall be signed by the individual;(2) The return of a corporation shall be signed by any officer;(3) The return of a partnership shall be signed by any partner;(4) The return of a trust, estate, or other entity having a fiduciary shall be signed by the personal representative, trustee, guardian, or other fiduciary, and if the entity has more than one fiduciary the return may be signed by any fiduciary;(5) The return of a husband and wife who jointly engage in business may be signed by either the husband or wife; or(6) Any return may be signed by a person having written authority to act on behalf of the taxpayer for this purpose; provided that the signer attach to the return a copy of the writing giving the signer that authority.(d) Extension of time to file. The department may extend the time for making the annual tax return on the application of any taxpayer. The department shall grant reasonable additional time within which to make the return as the department may deem advisable for good cause shown. (1) The extension shall be granted only if all required monthly, quarterly, or semiannual tax returns have been filed.(2) In making an application for extension, the operator or plan manager shall file an application for extension on a form prescribed by the department with the appropriate taxation district office where the transient accommodation or resort time share vacation plan is located or with the office of the first taxation district on or before the due date of the annual tax return specifying the reason for the delay. If the operator or plan manager operates transient accommodations or resort time share vacation plans located in more than one taxation district, the operator or plan manager may file an application for extension with the taxation district in which such accommodations or resort time share vacation plans are registered or with the first taxation district. On or before the due date prescribed by statute, there shall be paid through monthly, quarterly, or semiannual tax payments or a payment accompanying the application for an extension an amount equal to the estimated tax due for the taxable year but in any case not less than ninety percent of the tax for the taxable year. If payment accompanies the application, the amount shall be shown on the application.(3) The annual tax return with payment of any tax to the extent not already paid and a duplicate of the application shall be filed during the time period specified for the extension.(4) The department will consider three-month extensions of time for filing the annual tax return. The operator or plan manager must request and receive approval for the first three-month extension of time to file the annual return on forms prescribed by the department. If a second extension is needed, the operator or plan manager must apply for and receive approval of the subsequent extension. In no event will the total extension period granted exceed six months from the original date of the return.(5) An application for extension shall be signed by any person who may sign the annual return, or by a duly licensed attorney or certified public accountant on behalf of the attorney's or accountant's client.Haw. Code R. § 18-237D-7-01
[Eff 11/25/88; am 7/18/94; am 6/3/05] (Auth: HRS §§ 231-3(9), 237D-16(b)) (Imp: HRS § 237D-7)