(a) The plan manager, if any, shall collect and pay real property and transient accommodations taxes due on the time share units or occupants under the plan manager’s authority as the agent of the owners of the individual units or temporal divisions thereof. The liability of the individual owners of the units, or temporal division thereof, for real property taxes, shall be primary to all parties except the plan manager. The right to contest or appeal any real property or transient accommodations tax assessment shall apply to the plan manager and any person having an interest in a time share unit.
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Terms Used In Hawaii Revised Statutes 514E-3

  • Acquisition agent: means any person, other than a developer or sales agent, who, for compensation, solicits or encourages others to attend a time share sales presentation or to contact a time share sales agent or developer; provided that this term shall not include individuals who perform the stated activities and are employed by or in contract with:

    (1) A real estate broker who is licensed under chapter 467; or

    (2) An acquisition agent registered pursuant to section 514E-10. See Hawaii Revised Statutes 514E-1

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Director: means the director of commerce and consumer affairs. See Hawaii Revised Statutes 514E-1
  • Person: includes an individual, partnership, joint venture, corporation, association, business, trust, or any organized group of persons or legal entities, or any combination thereof. See Hawaii Revised Statutes 514E-1
  • Plan manager: means a person who undertakes the duties, responsibilities, and obligations of managing a time share plan. See Hawaii Revised Statutes 514E-1
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Sales agent: means a person who sells or offers to sell for compensation a time share interest in a time share plan, except a person who acquired a time share interest for the person's own occupancy and later offers it for resale. See Hawaii Revised Statutes 514E-1
  • Time share unit: means the actual and promised accommodations, and related facilities, which are the subject of a time share plan. See Hawaii Revised Statutes 514E-1
(b) The acquisition agent and sales agent shall maintain records pertaining to the general excise tax of any independent contractors employed by them, their addresses and commissions paid during each calendar year. The plan manager shall maintain records of the general excise and transient accommodations taxes due and owing with respect to any occupants or time share units under the plan manager’s management. The records for any year shall be retained for at least two years and be available for inspection by the director or the director of taxation.

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