General Instructions For Filing The General Excise/use Tax Returns - Hawaii Department Of Taxation Page 16
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23PART IV — CITY & COUNTY OF HONOLULU SURCHARGE TAX @ ½ OF 1% (.005) (Figure 6)
z Amounts of sales assigned to the Oahu Taxation District by a
Step 20 — Enter your gross Oahu taxable income in Column a,
just as you did on your periodic tax returns, but report the amount
seller who does not have Oahu nexus; and
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for the entire year.
z Gross receipts received under a written contract entered into
before June 30, 2006, which does not allow for the pass-on of an
z If you did business only in the Oahu District, enter the amount
increased rate of tax.
from Form G-49, Part II, line 17.
z Gross receipts received for which the GET exemption is
z If you did business in more than one District, including the Oahu
temporarily suspended under Act 105, SLH 2011. See Tax
District, enter the amount from Form G-75, Part II, column a, line
Announcement No. 2011-09 for more information.
17, Oahu District Taxable Income.
As in Step 5, the amount and types of exemptions/deductions listed
Step 21 — If you have allowable County exemptions/deductions,
will be the sum of the “actual” allowable exemptions/deductions for
enter the total in Column b. If you do not have any exemptions/
the entire year.
deductions, enter zero (0).
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Step 22 — Subtract Column b from Column a, and enter the result
Allowable County exemptions/deductions include:
in Column c, Taxable Income, and on Page 2, line 24, Column (a)
z The additional sublease deduction from Form G-72, line 6;
(see Figures 6 and 8).
z The additional deduction for wholesale amusements from Form
Step 23 — Follow Step 12 for any amounts claimed on Column b.
G-81, line 6;
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Figure 7. Completing the Schedule of Assignment of Taxes By District
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PART V — SCHEDULE OF ASSIGNMENT OF TAXES BY DISTRICT (Figure 7)
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Step 24 — If you did not have any activity for the entire year, darken
3) IF you did business in MORE THAN one District, darken the
the oval for your District. Otherwise:
oval “MULTI” and attach Form G-75, Assignment of General
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Excise/Use Taxes By Districts.
1) IF you did business only in the OAHU District, darken the oval
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IMPORTANT: ALL taxpayers MUST complete Part V and may
“Oahu”.
be subject to a penalty of 10% of the combined State and county
2) IF you did business in only ONE District OTHER THAN Oahu,
surcharge taxes for noncompliance.
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darken the oval for that taxation district.
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PART VI — TOTAL RETURN AND RECONCILIATION (Figure 8)
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Step 29 — Add the amounts in Column (c) of lines 21 through 24.
Step 25 — Multiply by the taxable amount on line 21, Column (a)
by the tax rate of .005 (line 21, Column (b)) and enter the result,
Enter the sum on line 25. This is the “TOTAL TAXES DUE”.
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including the cents, on line 21, Column (c). The result is the General
CAUTION: LINE 25 MUST BE FILLED IN. If you did not have any
Excise and Use Taxes @ ½ of 1% (.005) due. If the result is zero,
activity for the year, enter “0.00” here.
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enter “0.00”. If the result is a negative amount, enter a minus sign
before the amount (e.g., - 1,000.00).
Step 30 — Add all the penalties and interest which have been
assessed on taxes owed on the periodic tax returns, enter the
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Step 26 — Multiply the taxable income amount on line 22, Column
results to the right of “PENALTY $” and “INTEREST $”, and enter
(a) by the rate of .04 (line 22, Column (b)) and enter the result,
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the total of the two amounts on line 26.
including the cents, on line 22, Column (c). The result is the General
Excise and Use Taxes @ 4% (.04) due. If the result is zero, enter
Step 31 — Add lines 25 and 26, and enter the total on line 27,
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“0.00”. If the result is a negative amount, enter a minus sign before
“TOTAL AMOUNT”.
the amount (e.g., - 1,000.00).
Step 32 — Add the total amount of taxes paid with your periodic
Step 27 — Multiply the taxable income amount on line 23, Column
tax returns, delinquency notices, and assessment notices less any
(a) by the tax rate of .0015 (line 23, Column (b)) and enter the
refunds received for the current tax year, and enter the result on
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result, including the cents, on line 23, Column (c). The result is
line 28 “TOTAL PAYMENTS MADE DURING THE YEAR LESS
the GET on Insurance Commissions @.15% (.0015) due. If the
ANY REFUNDS RECEIVED FOR THE TAX YEAR”.
result is zero, enter “0.00”. If the result is a negative amount, enter
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Step 33 — Leave line 29 blank (to be used for Amended Returns
a minus sign before the amount (e.g., - 1,000.00).
ONLY).
Step 28 — Multiply the taxable income amount on line 24, Column
Step 34 — Subtract line 29 from line 28 and enter the “NET
(a) by the tax rate of .005 (line 24, Column (b)) and enter the result,
PAYMENTS MADE” on line 30.
including the cents, on line 24, Column (c). The result is the City
& County of Honolulu Surcharge Tax @½ of 1% (.005) due. If the
Step 35 — Compare the amounts on lines 27 and 30. If the amount
result is zero, enter “0.00”. If the result is a negative amount, enter
on line 27 is THE SAME AS line 30, go on to Step 40 on page 17.
a minus sign before the amount (e.g., - 1,000.00).
Page 16
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