Section 19-44-61 - Wharfage payment; guarantee; report(a) The charge for wharfage is due to be paid by the owners of cargo but the collection of the wharfage shall be guaranteed by the vessel, its master, operator, charterer, agents, or owners. Use of a state wharf by a vessel, its master, operator, charterer, agents, or owners for the loading or unloading of cargo shall be deemed an acceptance and acknowledgment of this guarantee.(b) Not later than forty-five days after date of completion of handling cargo over state wharves, the master, operator, charterer, agents or owners of a vessel, depending upon who arranged for berthing and services, shall submit to the appropriate district manager an original and one copy of a report for each port visited, on the form provided by the department, furnishing the information required thereon which includes the amount and type of cargo loaded and discharged, the number of units, the applicable rate, and the wharfage charges due per commodity as listed. The total wharfage charges due shall be remitted along with the report.(c) An alternative reporting method to section 19-44-61(b) for companies involved predominantly in the business of transporting inter-island cargo or intra-island cargo may be a monthly wharfage report, provided that an annual certification based on the company's accounting year is submitted to the department from an independent public accounting firm attesting that the company correctly reported all voyages and wharfage fees due on cargo. Use of this alternative reporting method shall be subject to the prior written approval of the department, and shall be effective for the next fiscal year. The report must be in a format pre-approved by the department and include data from all voyages for which the date of completion of handling cargo occurs within the report month. The monthly wharfage report is due fifteen days after the last day of the month being reported. The total wharfage charges due shall be remitted along with the report.[Eff 5/20/82; am 11/7/91; am and comp 2/26/96; am and comp FEB 01 2010] (Auth: HRS § 266-2) (Imp: HRS § 266-2)