DEPARTMENT OF TAXATION
NOTICE OF PUBLIC HEARING
TIME: Monday, December 11, 2017, 9:05 a.m.
PLACE: Princess Ruth Keelikolani Building
830 Punchbowl Street
Honolulu, Hawaii 96813
RE: Proposed rules relating to county surcharge
Pursuant to chapter 91, Hawaii Revised Statutes, the Director of Taxation of the State of Hawaii will hold a public hearing at the above-referenced time and place to allow the public to comment on the proposed adoption of rules relating to the county surcharge.
The proposed rules amend chapter 237, Hawaii Administrative Rules (HAR), by amending the rules for allocating the county surcharge among taxation districts. Specifically, the proposed rules simplify the allocation rules by eliminating the requirement that taxpayer’s determine whether they have substantial nexus with a particular taxation district. The proposed rules also clarify how to allocate gross income received for services.
All interested parties are invited to attend and present their views orally or in writing. Written statements may be submitted to the Rules Office at the Department of Taxation before or at the public hearing.
The proposed rules are available online at tax.hawaii.gov and ltgov.hawaii.gov, or by mail at no cost to any person who requests them. A copy of the proposed rules may also be picked up between 7:45 a.m. and 4:30 p.m., Monday through Friday, from the Rules Office at the Department of Taxation, Room 219, Princess Ruth Keelikolani Building, 830 Punchbowl Street, Honolulu, Hawaii and at the District Tax Offices located at 3060 Eiwa Street, #105, Lihue, Kauai; 54 S High Street, #208, Wailuku, Maui; and 75 Aupuni Street, #101, Hilo, Hawaii.
For more information, or to request special accommodations, call the Department of Taxation, Rules Office at 587-1530. Please make any requests for special accommodations (i.e., sign language interpreter, large print, or taped materials) by December 4, 2017, five business days in advance of the public hearing.
DATED: November 6, 2017