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Form Ta-41 Instructions - Transient Accommodations - Time Share Occupancy Tax Return Page 2

Follow the example presented in italics for a sample of how to fill out the form. The circled

numbers on the sample form correspond to the steps in the instructions.

THE TOP OF THE TAX RETURN

STEP 1 — Write your name in the area provided.

STEP 2 — Write your T.S.O. registration number in the area provided.

STEP 3 — Place an “X” in the appropriate box to indicate the filing period (Month, Quarter, or Semiannual Period) for

which the tax return is being filed. Also, write in the month, quarter, or semiannual period and year covered by the

return.

TIME SHARE OCCUPANCY

PERIODIC RETURN

Plan Manager ABC

NAME:

January

2009

MONTH OF

(Do not combine your filing for more than one month, if filing monthly.)

T.S.O. REG. NO. ____________

QUARTER OF

(Do not combine your filing for more than one quarter, if filing quarterly.)

SEMIANNUAL PERIOD OF

(Do not combine your filing for more than one semiannual period, if filing semiannually.)

COMPUTING THE TAXES

STEP 4 — Column A, Lines 1 through 4. Enter the total fair market rental value during the period for all resort time

share vacation plans represented by you. To obtain the total fair market rental value to enter in Column A, add the

amounts from Line 31 on each of the Forms TA-42, Time Share Occupancy Worksheet — Calculation of Total Fair

Market Rental Value.

Please note that if you have resort time share vacation plans in more than one taxation district, you must report the

total fair market rental value separately according to the taxation district in which the time share plans are located. For

example, if you have one time share plan on the island of Oahu and another on the island of Maui, the total fair market

rental value from the time share plan on Oahu must be reported on Line 1, and the total fair market rental value from

the time share plan on Maui must be separately reported on Line 2.

STEP 5 — Column C, Lines 1 through 4. Multiply the total fair market rental value (Column A) by .0725 (Column B) and

enter the result as taxes in Column C.

Form Ta-41 Instructions - Transient Accommodations - Time Share Occupancy Tax Return Page 2