HAR §18-237D-7-02
HAR §18-237D-7-02. Short year return; change of ownership or cessation of business
Cite as Haw. Code R. § 18-237D-7-02
(a) The event
of change of ownership, complete transfer of transient accommodation activity, going out of business, or otherwise
ceasing to engage in the conduct of a transient accommodations activity shall close the taxable year.
(b)
If there is a change of ownership or complete transfer of transient accommodation activity,
or if an operator or plan manager goes out of business or otherwise ceases to engage in the conduct of transient
accommodations activity, the operator or plan manager shall notify the director of the change, transfer, or cessation of
business not more than ten days after the change, transfer, or cessation occurs in accordance with section 18-237D-4-
04.
(c)
The operator or plan manager shall file a monthly return on or before the last day of the calendar
month following the month in which the change of ownership, transfer of transient accommodation activity, or
cessation of business took place.
(d)
If the operator or plan manager has been granted permission to make quarterly or semiannual tax
returns instead of monthly returns, the operator or plan manager shall file a return of the installment of the tax due for
the applicable quarterly or semiannual period on or before the last day of the calendar month following the month in
which the change of ownership, transfer of transient accommodation activity, or cessation of business took place.
(e)
The operator or plan manager shall prepare and submit an annual tax return summarizing the months
of the year engaged in the transient accommodations activity on or before the twentieth day of the fourth month
following the month in which the change of ownership, transfer of transient accommodations activity, or cessation of
business took place.
(f)
An operator or plan manager filing any return required by this section may apply for an extension
as set forth in section 18-237D-7-01(d). [Eff 11/25/88; am 7/18/94; am 6/3/05] (Auth: HRS §§231-3(9), 237D-16(b))
(Imp: HRS §§237-30, 237D-7)