[LINKS]

Adult entertainment honolulu

Adult entertainment honolulu

Adult entertainment honolulu

The return shall be signed by the person, if made by an individual, or by the president, vice-president, secretary, or treasurer of a corporation, if made on behalf of a corporation. Notwithstanding any other provision to the contrary in this section, the limitation on collection after assessment in this section shall be suspended for the period: Nothing in this subsection shall prohibit the publication of statistics that are classified to prevent the identification of particular reports or returns and the items of the reports or returns. The department, for good cause shown, may extend the time for making the return on the application of any person and grant such reasonable additional time within which to make the return as the department may deem advisable. Any person aggrieved by any assessment of the live adult entertainment tax for any month or any year may appeal from the assessment in the manner and within the time and in all other respects as provided in the case of income tax appeals by section The department shall deposit the moneys into the state treasury to the credit of the human trafficking victim services fund established under section Paragraphs 1 and 2 are mutually exclusive. The Hawaii Revised Statutes is amended by adding a new chapter to title 14 be appropriately designated and to read as follows: The director, for good cause, may permit a person to make monthly payments based on the person's estimated quarterly or semiannual liability; provided that the person files a reconciliation return at the end of each quarter or at the end of each six-month period during the calendar or fiscal year, as provided in this section. If for any reason it is not practicable for the individual person to sign the return, it may be done by any duly authorized agent. Where the assessment of the tax imposed by this chapter has been made within the period of limitation applicable thereto, the tax may be collected by levy or by a proceeding in court under chapter ; provided that the levy is made or the proceeding was begun within fifteen years after the assessment of the tax. Sections and shall apply to returns and penalties made under this chapter to the same extent as if the sections were set forth specifically in this section. The registration shall not be transferable and shall be valid only for the person in whose name it is issued and for the transaction of business at the place designated therein. The director may revoke or cancel any certificate of registration issued under this chapter for cause as provided by rule under chapter Section shall apply to the annual return, but not to a monthly, quarterly, or semiannual return. All remittances of the live adult entertainment tax imposed under this chapter shall be made by cash, bank draft, cashier's check, money order, or certificate of deposit to the office of the taxation district to which the return was transmitted. The registration, or in lieu thereof, a notice stating where the registration may be inspected and examined, shall at all times be conspicuously displayed at the place for which it is issued. All of the provisions of chapter not inconsistent with this chapter and that may appropriately be applied to the taxes, persons, circumstances, and situations involved in this chapter, including without prejudice to the generality of the foregoing provisions as to penalties and interest, and provisions granting administrative powers to the department, and provisions for the assessment, levy, and collection of taxes, shall be applicable to the live adult entertainment tax imposed by this chapter, and to the assessment, levy, and collection thereof. The department may collect live adult entertainment taxes due and unpaid under this chapter, together with all accrued penalties, by action in assumpsit or other appropriate proceedings in the circuit court of the judicial circuit in which the live adult entertainment taxes arose. After delinquency has continued for sixty days, or if any person lawfully required so to do under this chapter fails to apply for and secure a certificate as provided by this chapter for a period of sixty days after the first date when the person was required under this chapter to secure the certificate, the department may proceed in the circuit court of the judicial circuit in which the live adult entertainment business' premises is located, to obtain an injunction restraining further business operations until full payment has been made of all live adult entertainment taxes, penalties, and interest due under this chapter, or until the certificate is secured, or both, as the circumstances of the case requires. Adult entertainment honolulu



As used in this chapter, unless the context otherwise requires: Any person aggrieved by any assessment of the live adult entertainment tax for any month or any year may appeal from the assessment in the manner and within the time and in all other respects as provided in the case of income tax appeals by section Upon application by a person, if the director determines that any live adult entertainment tax, interest, or penalty has been paid more than once, or has been erroneously or illegally collected or computed, the live adult entertainment tax, interest, or penalty shall be credited by the director on any live adult entertainment tax then due from the person under this chapter. Any application for the reissuance of a previously canceled registration identification number shall be regarded as a new registration application and shall be subject to the payment of the one-time registration fee in subsection a. Notwithstanding any other provision to the contrary in this section, the limitation on collection after assessment in this section shall be suspended for the period: All remittances of the live adult entertainment tax imposed under this chapter shall be made by cash, bank draft, cashier's check, money order, or certificate of deposit to the office of the taxation district to which the return was transmitted. The live adult entertainment tax imposed by this chapter shall be in addition to any other taxes imposed by any other laws of the State, except as otherwise specifically provided in this chapter; provided that if it be held by any court of competent jurisdiction that the live adult entertainment tax imposed by this chapter may not legally be imposed in addition to any other tax or taxes imposed by any other law or laws with respect to the same premises or the use thereof, then this chapter shall be deemed not to apply to the premises and the use thereof under the specific circumstances, but the other laws shall be given full effect with respect to the premises and use. The director, for good cause, may permit a person to make monthly payments based on the person's estimated quarterly or semiannual liability; provided that the person files a reconciliation return at the end of each quarter or at the end of each six-month period during the calendar or fiscal year, as provided in this section. If for any reason it is not practicable for the individual person to sign the return, it may be done by any duly authorized agent. All of the provisions of chapter not inconsistent with this chapter and that may appropriately be applied to the taxes, persons, circumstances, and situations involved in this chapter, including without prejudice to the generality of the foregoing provisions as to penalties and interest, and provisions granting administrative powers to the department, and provisions for the assessment, levy, and collection of taxes, shall be applicable to the live adult entertainment tax imposed by this chapter, and to the assessment, levy, and collection thereof. Any violation of this subsection shall be a class C felony. Unless otherwise provided by law, persons with a material interest in the return, return information, or report shall include: The penalty for violating this subsection shall be the same as prescribed in section for violation of that section. Sections and shall apply to returns and penalties made under this chapter to the same extent as if the sections were set forth specifically in this section. The department, for good cause shown, may extend the time for making the return on the application of any person and grant such reasonable additional time within which to make the return as the department may deem advisable. The director may revoke or cancel any certificate of registration issued under this chapter for cause as provided by rule under chapter The Hawaii Revised Statutes is amended by adding a new chapter to title 14 be appropriately designated and to read as follows: On or before the twentieth day of the fourth month following the close of the taxable year, every person who has become liable for the payment of the live adult entertainment tax during the preceding tax year shall file a return summarizing the person's liability under this chapter for the year, in a form as the director prescribes. Where the assessment of the tax imposed by this chapter has been made within the period of limitation applicable thereto, the tax may be collected by levy or by a proceeding in court under chapter ; provided that the levy is made or the proceeding was begun within fifteen years after the assessment of the tax. The return shall be signed by the person, if made by an individual, or by the president, vice-president, secretary, or treasurer of a corporation, if made on behalf of a corporation. The director shall refund the balance to the person or the person's successors, administrators, executors, or assigns in accordance with section d. No credit or refund shall be allowed for any live adult entertainment tax imposed by this chapter, unless a claim for the credit or refund is filed as follows: Every person shall keep in the English language within the State, and preserve for a period of three years, suitable records relating to the live adult entertainment tax levied and assessed under this chapter, and any other books, records of account, and invoices as may be required by the department, and all books, records, and invoices shall be open for examination at any time by the department or the Multistate Tax Commission pursuant to chapter , or the authorized representative thereof. Paragraphs 1 and 2 are mutually exclusive.

Adult entertainment honolulu



The registration, or in lieu thereof, a notice stating where the registration may be inspected and examined, shall at all times be conspicuously displayed at the place for which it is issued. The live adult entertainment tax imposed by this chapter shall be in addition to any other taxes imposed by any other laws of the State, except as otherwise specifically provided in this chapter; provided that if it be held by any court of competent jurisdiction that the live adult entertainment tax imposed by this chapter may not legally be imposed in addition to any other tax or taxes imposed by any other law or laws with respect to the same premises or the use thereof, then this chapter shall be deemed not to apply to the premises and the use thereof under the specific circumstances, but the other laws shall be given full effect with respect to the premises and use. Section shall apply to the annual return, but not to a monthly, quarterly, or semiannual return. Upon application by a person, if the director determines that any live adult entertainment tax, interest, or penalty has been paid more than once, or has been erroneously or illegally collected or computed, the live adult entertainment tax, interest, or penalty shall be credited by the director on any live adult entertainment tax then due from the person under this chapter. As used in this chapter, unless the context otherwise requires: After delinquency has continued for sixty days, or if any person lawfully required so to do under this chapter fails to apply for and secure a certificate as provided by this chapter for a period of sixty days after the first date when the person was required under this chapter to secure the certificate, the department may proceed in the circuit court of the judicial circuit in which the live adult entertainment business' premises is located, to obtain an injunction restraining further business operations until full payment has been made of all live adult entertainment taxes, penalties, and interest due under this chapter, or until the certificate is secured, or both, as the circumstances of the case requires. Sections and shall apply to returns and penalties made under this chapter to the same extent as if the sections were set forth specifically in this section. The director, for good cause, may permit a person to make monthly payments based on the person's estimated quarterly or semiannual liability; provided that the person files a reconciliation return at the end of each quarter or at the end of each six-month period during the calendar or fiscal year, as provided in this section. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon. Every person shall keep in the English language within the State, and preserve for a period of three years, suitable records relating to the live adult entertainment tax levied and assessed under this chapter, and any other books, records of account, and invoices as may be required by the department, and all books, records, and invoices shall be open for examination at any time by the department or the Multistate Tax Commission pursuant to chapter , or the authorized representative thereof. Paragraphs 1 and 2 are mutually exclusive. As to all tax payments for which a refund or credit is not authorized by this section including, without prejudice to the generality of the foregoing, cases of unconstitutionality , the remedies provided by appeal or by section are exclusive. No credit or refund shall be allowed for any live adult entertainment tax imposed by this chapter, unless a claim for the credit or refund is filed as follows: The registration shall not be transferable and shall be valid only for the person in whose name it is issued and for the transaction of business at the place designated therein.



































Adult entertainment honolulu



If made on behalf of a partnership, firm, society, unincorporated association, group, hui, joint adventure, joint stock company, corporation, trust estate, decedent's estate, trust, or other entity, any individual delegated by the entity shall sign the same on behalf of the person. Sections and shall apply to returns and penalties made under this chapter to the same extent as if the sections were set forth specifically in this section. The department shall deposit the moneys into the state treasury to the credit of the human trafficking victim services fund established under section It shall be unlawful for any person or any officer or employee of the State, including the auditor or the auditor's agent with regard to tax return information obtained pursuant to section a , to intentionally make known information imparted by any tax return or return information filed pursuant to this chapter, or any report of any investigation of the return or of the subject matter of the return, or to wilfully permit any tax return, return information, or report so made, or any copy thereof, to be seen or examined by any person; provided that for live adult entertainment tax purposes only, persons with a material interest in the return, return information, or report may examine them. The department may collect live adult entertainment taxes due and unpaid under this chapter, together with all accrued penalties, by action in assumpsit or other appropriate proceedings in the circuit court of the judicial circuit in which the live adult entertainment taxes arose. If for any reason it is not practicable for the individual person to sign the return, it may be done by any duly authorized agent. The director, for good cause, may permit a person to make monthly payments based on the person's estimated quarterly or semiannual liability; provided that the person files a reconciliation return at the end of each quarter or at the end of each six-month period during the calendar or fiscal year, as provided in this section. The return shall be signed by the person, if made by an individual, or by the president, vice-president, secretary, or treasurer of a corporation, if made on behalf of a corporation. On or before the twentieth day of the fourth month following the close of the taxable year, every person who has become liable for the payment of the live adult entertainment tax during the preceding tax year shall file a return summarizing the person's liability under this chapter for the year, in a form as the director prescribes. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon. The live adult entertainment tax imposed by this chapter shall be in addition to any other taxes imposed by any other laws of the State, except as otherwise specifically provided in this chapter; provided that if it be held by any court of competent jurisdiction that the live adult entertainment tax imposed by this chapter may not legally be imposed in addition to any other tax or taxes imposed by any other law or laws with respect to the same premises or the use thereof, then this chapter shall be deemed not to apply to the premises and the use thereof under the specific circumstances, but the other laws shall be given full effect with respect to the premises and use. The director shall refund the balance to the person or the person's successors, administrators, executors, or assigns in accordance with section d. Unless otherwise provided by law, persons with a material interest in the return, return information, or report shall include: Section shall apply to the annual return, but not to a monthly, quarterly, or semiannual return. Nothing in this subsection shall prohibit the publication of statistics that are classified to prevent the identification of particular reports or returns and the items of the reports or returns. Any person aggrieved by any assessment of the live adult entertainment tax for any month or any year may appeal from the assessment in the manner and within the time and in all other respects as provided in the case of income tax appeals by section The Hawaii Revised Statutes is amended by adding a new chapter to title 14 be appropriately designated and to read as follows: Any officer or director of a corporation who permits, aids, or abets the corporation to engage or continue in business without registering in conformity with this chapter, shall be guilty of a misdemeanor. After delinquency has continued for sixty days, or if any person lawfully required so to do under this chapter fails to apply for and secure a certificate as provided by this chapter for a period of sixty days after the first date when the person was required under this chapter to secure the certificate, the department may proceed in the circuit court of the judicial circuit in which the live adult entertainment business' premises is located, to obtain an injunction restraining further business operations until full payment has been made of all live adult entertainment taxes, penalties, and interest due under this chapter, or until the certificate is secured, or both, as the circumstances of the case requires. If the director determines that there is a deficiency with respect to the payment of the live adult entertainment tax due under this chapter, the director shall assess the live adult entertainment taxes, interest, and penalty due the State, give notice of the assessment to the persons liable, and make demand upon the persons for payment. Every person shall keep in the English language within the State, and preserve for a period of three years, suitable records relating to the live adult entertainment tax levied and assessed under this chapter, and any other books, records of account, and invoices as may be required by the department, and all books, records, and invoices shall be open for examination at any time by the department or the Multistate Tax Commission pursuant to chapter , or the authorized representative thereof. Section A business may determine the manner in which the business derives the money required under this section; provided that the business shall not violate any other law. All remittances of the live adult entertainment tax imposed under this chapter shall be made by cash, bank draft, cashier's check, money order, or certificate of deposit to the office of the taxation district to which the return was transmitted. Any application for the reissuance of a previously canceled registration identification number shall be regarded as a new registration application and shall be subject to the payment of the one-time registration fee in subsection a. The director may revoke or cancel any certificate of registration issued under this chapter for cause as provided by rule under chapter The registration, or in lieu thereof, a notice stating where the registration may be inspected and examined, shall at all times be conspicuously displayed at the place for which it is issued. The penalty for violating this subsection shall be the same as prescribed in section for violation of that section.

The live adult entertainment tax imposed by this chapter shall be in addition to any other taxes imposed by any other laws of the State, except as otherwise specifically provided in this chapter; provided that if it be held by any court of competent jurisdiction that the live adult entertainment tax imposed by this chapter may not legally be imposed in addition to any other tax or taxes imposed by any other law or laws with respect to the same premises or the use thereof, then this chapter shall be deemed not to apply to the premises and the use thereof under the specific circumstances, but the other laws shall be given full effect with respect to the premises and use. Where the assessment of the tax imposed by this chapter has been made within the period of limitation applicable thereto, the tax may be collected by levy or by a proceeding in court under chapter ; provided that the levy is made or the proceeding was begun within fifteen years after the assessment of the tax. Nothing in this subsection shall prohibit the publication of statistics that are classified to prevent the identification of particular reports or returns and the items of the reports or returns. The director, for good cause, may permit a person to make monthly payments based on the person's estimated quarterly or semiannual liability; provided that the person files a reconciliation return at the end of each quarter or at the end of each six-month period during the calendar or fiscal year, as provided in this section. All of the provisions of chapter not inconsistent with this chapter and that may appropriately be applied to the taxes, persons, circumstances, and situations involved in this chapter, including without prejudice to the generality of the foregoing provisions as to penalties and interest, and provisions granting administrative powers to the department, and provisions for the assessment, levy, and collection of taxes, shall be applicable to the live adult entertainment tax imposed by this chapter, and to the assessment, levy, and collection thereof. Section The Hawaii Revised Statutes is amended by adding a new chapter to title 14 be appropriately designated and to read as follows: On or before the twentieth day of the fourth month following the close of the taxable year, every person who has become liable for the payment of the live adult entertainment tax during the preceding tax year shall file a return summarizing the person's liability under this chapter for the year, in a form as the director prescribes. The registration shall not be transferable and shall be valid only for the person in whose name it is issued and for the transaction of business at the place designated therein. Section shall apply to the annual return, but not to a monthly, quarterly, or semiannual return. No credit or refund shall be allowed for any live adult entertainment tax imposed by this chapter, unless a claim for the credit or refund is filed as follows: Notwithstanding any other provision to the contrary in this section, the limitation on collection after assessment in this section shall be suspended for the period: If the director determines that there is a deficiency with respect to the payment of the live adult entertainment tax due under this chapter, the director shall assess the live adult entertainment taxes, interest, and penalty due the State, give notice of the assessment to the persons liable, and make demand upon the persons for payment. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon. Unless otherwise provided by law, persons with a material interest in the return, return information, or report shall include: The department shall deposit the moneys into the state treasury to the credit of the human trafficking victim services fund established under section The penalty for violating this subsection shall be the same as prescribed in section for violation of that section. Any application for the reissuance of a previously canceled registration identification number shall be regarded as a new registration application and shall be subject to the payment of the one-time registration fee in subsection a. A business may determine the manner in which the business derives the money required under this section; provided that the business shall not violate any other law. Any person aggrieved by any assessment of the live adult entertainment tax for any month or any year may appeal from the assessment in the manner and within the time and in all other respects as provided in the case of income tax appeals by section Paragraphs 1 and 2 are mutually exclusive. The return shall be signed by the person, if made by an individual, or by the president, vice-president, secretary, or treasurer of a corporation, if made on behalf of a corporation. Adult entertainment honolulu



The return shall be signed by the person, if made by an individual, or by the president, vice-president, secretary, or treasurer of a corporation, if made on behalf of a corporation. Notwithstanding any other provision to the contrary in this section, the limitation on collection after assessment in this section shall be suspended for the period: The department, for good cause shown, may extend the time for making the return on the application of any person and grant such reasonable additional time within which to make the return as the department may deem advisable. Where the assessment of the tax imposed by this chapter has been made within the period of limitation applicable thereto, the tax may be collected by levy or by a proceeding in court under chapter ; provided that the levy is made or the proceeding was begun within fifteen years after the assessment of the tax. Paragraphs 1 and 2 are mutually exclusive. The registration, or in lieu thereof, a notice stating where the registration may be inspected and examined, shall at all times be conspicuously displayed at the place for which it is issued. The director shall refund the balance to the person or the person's successors, administrators, executors, or assigns in accordance with section d. All of the provisions of chapter not inconsistent with this chapter and that may appropriately be applied to the taxes, persons, circumstances, and situations involved in this chapter, including without prejudice to the generality of the foregoing provisions as to penalties and interest, and provisions granting administrative powers to the department, and provisions for the assessment, levy, and collection of taxes, shall be applicable to the live adult entertainment tax imposed by this chapter, and to the assessment, levy, and collection thereof. Any violation of this subsection shall be a class C felony. As used in this chapter, unless the context otherwise requires: It shall be unlawful for any person or any officer or employee of the State, including the auditor or the auditor's agent with regard to tax return information obtained pursuant to section a , to intentionally make known information imparted by any tax return or return information filed pursuant to this chapter, or any report of any investigation of the return or of the subject matter of the return, or to wilfully permit any tax return, return information, or report so made, or any copy thereof, to be seen or examined by any person; provided that for live adult entertainment tax purposes only, persons with a material interest in the return, return information, or report may examine them. The director may revoke or cancel any certificate of registration issued under this chapter for cause as provided by rule under chapter On or before the twentieth day of the fourth month following the close of the taxable year, every person who has become liable for the payment of the live adult entertainment tax during the preceding tax year shall file a return summarizing the person's liability under this chapter for the year, in a form as the director prescribes. If the director determines that there is a deficiency with respect to the payment of the live adult entertainment tax due under this chapter, the director shall assess the live adult entertainment taxes, interest, and penalty due the State, give notice of the assessment to the persons liable, and make demand upon the persons for payment. Any application for the reissuance of a previously canceled registration identification number shall be regarded as a new registration application and shall be subject to the payment of the one-time registration fee in subsection a. All monthly, quarterly, semiannual, and annual returns shall be transmitted to the office of the taxation district in which the person's place of business is situated or to the office of the first taxation district in Honolulu. The director, for good cause, may permit a person to make monthly payments based on the person's estimated quarterly or semiannual liability; provided that the person files a reconciliation return at the end of each quarter or at the end of each six-month period during the calendar or fiscal year, as provided in this section.

Adult entertainment honolulu



The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon. Any person aggrieved by any assessment of the live adult entertainment tax for any month or any year may appeal from the assessment in the manner and within the time and in all other respects as provided in the case of income tax appeals by section The director shall refund the balance to the person or the person's successors, administrators, executors, or assigns in accordance with section d. All monthly, quarterly, semiannual, and annual returns shall be transmitted to the office of the taxation district in which the person's place of business is situated or to the office of the first taxation district in Honolulu. Nothing in this subsection shall prohibit the publication of statistics that are classified to prevent the identification of particular reports or returns and the items of the reports or returns. Every person shall keep in the English language within the State, and preserve for a period of three years, suitable records relating to the live adult entertainment tax levied and assessed under this chapter, and any other books, records of account, and invoices as may be required by the department, and all books, records, and invoices shall be open for examination at any time by the department or the Multistate Tax Commission pursuant to chapter , or the authorized representative thereof. If for any reason it is not practicable for the individual person to sign the return, it may be done by any duly authorized agent. Upon application by a person, if the director determines that any live adult entertainment tax, interest, or penalty has been paid more than once, or has been erroneously or illegally collected or computed, the live adult entertainment tax, interest, or penalty shall be credited by the director on any live adult entertainment tax then due from the person under this chapter. Section shall apply to the annual return, but not to a monthly, quarterly, or semiannual return. It shall be unlawful for any person or any officer or employee of the State, including the auditor or the auditor's agent with regard to tax return information obtained pursuant to section a , to intentionally make known information imparted by any tax return or return information filed pursuant to this chapter, or any report of any investigation of the return or of the subject matter of the return, or to wilfully permit any tax return, return information, or report so made, or any copy thereof, to be seen or examined by any person; provided that for live adult entertainment tax purposes only, persons with a material interest in the return, return information, or report may examine them. If the director determines that there is a deficiency with respect to the payment of the live adult entertainment tax due under this chapter, the director shall assess the live adult entertainment taxes, interest, and penalty due the State, give notice of the assessment to the persons liable, and make demand upon the persons for payment. Sections and shall apply to returns and penalties made under this chapter to the same extent as if the sections were set forth specifically in this section. Notwithstanding any other provision to the contrary in this section, the limitation on collection after assessment in this section shall be suspended for the period: Any violation of this subsection shall be a class C felony. All of the provisions of chapter not inconsistent with this chapter and that may appropriately be applied to the taxes, persons, circumstances, and situations involved in this chapter, including without prejudice to the generality of the foregoing provisions as to penalties and interest, and provisions granting administrative powers to the department, and provisions for the assessment, levy, and collection of taxes, shall be applicable to the live adult entertainment tax imposed by this chapter, and to the assessment, levy, and collection thereof. The director, for good cause, may permit a person to make monthly payments based on the person's estimated quarterly or semiannual liability; provided that the person files a reconciliation return at the end of each quarter or at the end of each six-month period during the calendar or fiscal year, as provided in this section. No credit or refund shall be allowed for any live adult entertainment tax imposed by this chapter, unless a claim for the credit or refund is filed as follows: A business may determine the manner in which the business derives the money required under this section; provided that the business shall not violate any other law. Section Any application for the reissuance of a previously canceled registration identification number shall be regarded as a new registration application and shall be subject to the payment of the one-time registration fee in subsection a. As used in this chapter, unless the context otherwise requires:

Adult entertainment honolulu



Any officer or director of a corporation who permits, aids, or abets the corporation to engage or continue in business without registering in conformity with this chapter, shall be guilty of a misdemeanor. The department shall deposit the moneys into the state treasury to the credit of the human trafficking victim services fund established under section Sections and shall apply to returns and penalties made under this chapter to the same extent as if the sections were set forth specifically in this section. Nothing in this subsection shall prohibit the publication of statistics that are classified to prevent the identification of particular reports or returns and the items of the reports or returns. If the director determines that there is a deficiency with respect to the payment of the live adult entertainment tax due under this chapter, the director shall assess the live adult entertainment taxes, interest, and penalty due the State, give notice of the assessment to the persons liable, and make demand upon the persons for payment. All monthly, quarterly, semiannual, and annual returns shall be transmitted to the office of the taxation district in which the person's place of business is situated or to the office of the first taxation district in Honolulu. It shall be unlawful for any person or any officer or employee of the State, including the auditor or the auditor's agent with regard to tax return information obtained pursuant to section a , to intentionally make known information imparted by any tax return or return information filed pursuant to this chapter, or any report of any investigation of the return or of the subject matter of the return, or to wilfully permit any tax return, return information, or report so made, or any copy thereof, to be seen or examined by any person; provided that for live adult entertainment tax purposes only, persons with a material interest in the return, return information, or report may examine them. Where the assessment of the tax imposed by this chapter has been made within the period of limitation applicable thereto, the tax may be collected by levy or by a proceeding in court under chapter ; provided that the levy is made or the proceeding was begun within fifteen years after the assessment of the tax. No credit or refund shall be allowed for any live adult entertainment tax imposed by this chapter, unless a claim for the credit or refund is filed as follows: As to all tax payments for which a refund or credit is not authorized by this section including, without prejudice to the generality of the foregoing, cases of unconstitutionality , the remedies provided by appeal or by section are exclusive. A business may determine the manner in which the business derives the money required under this section; provided that the business shall not violate any other law. The live adult entertainment tax imposed by this chapter shall be in addition to any other taxes imposed by any other laws of the State, except as otherwise specifically provided in this chapter; provided that if it be held by any court of competent jurisdiction that the live adult entertainment tax imposed by this chapter may not legally be imposed in addition to any other tax or taxes imposed by any other law or laws with respect to the same premises or the use thereof, then this chapter shall be deemed not to apply to the premises and the use thereof under the specific circumstances, but the other laws shall be given full effect with respect to the premises and use. The return shall be signed by the person, if made by an individual, or by the president, vice-president, secretary, or treasurer of a corporation, if made on behalf of a corporation. The director may revoke or cancel any certificate of registration issued under this chapter for cause as provided by rule under chapter If made on behalf of a partnership, firm, society, unincorporated association, group, hui, joint adventure, joint stock company, corporation, trust estate, decedent's estate, trust, or other entity, any individual delegated by the entity shall sign the same on behalf of the person. The department, for good cause shown, may extend the time for making the return on the application of any person and grant such reasonable additional time within which to make the return as the department may deem advisable. Any person aggrieved by any assessment of the live adult entertainment tax for any month or any year may appeal from the assessment in the manner and within the time and in all other respects as provided in the case of income tax appeals by section Any application for the reissuance of a previously canceled registration identification number shall be regarded as a new registration application and shall be subject to the payment of the one-time registration fee in subsection a. Any violation of this subsection shall be a class C felony. The registration shall not be transferable and shall be valid only for the person in whose name it is issued and for the transaction of business at the place designated therein. The department may collect live adult entertainment taxes due and unpaid under this chapter, together with all accrued penalties, by action in assumpsit or other appropriate proceedings in the circuit court of the judicial circuit in which the live adult entertainment taxes arose. The director, for good cause, may permit a person to make monthly payments based on the person's estimated quarterly or semiannual liability; provided that the person files a reconciliation return at the end of each quarter or at the end of each six-month period during the calendar or fiscal year, as provided in this section. As used in this chapter, unless the context otherwise requires: On or before the twentieth day of the fourth month following the close of the taxable year, every person who has become liable for the payment of the live adult entertainment tax during the preceding tax year shall file a return summarizing the person's liability under this chapter for the year, in a form as the director prescribes. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon. All of the provisions of chapter not inconsistent with this chapter and that may appropriately be applied to the taxes, persons, circumstances, and situations involved in this chapter, including without prejudice to the generality of the foregoing provisions as to penalties and interest, and provisions granting administrative powers to the department, and provisions for the assessment, levy, and collection of taxes, shall be applicable to the live adult entertainment tax imposed by this chapter, and to the assessment, levy, and collection thereof.

No credit or refund shall be allowed for any live adult entertainment tax imposed by this chapter, unless a claim for the credit or refund is filed as follows: All monthly, quarterly, semiannual, and annual returns shall be transmitted to the office of the taxation district in which the person's place of business is situated or to the office of the first taxation district in Honolulu. After delinquency has continued for sixty days, or if any person lawfully required so to do under this chapter fails to apply for and secure a certificate as provided by this chapter for a period of sixty days after the first date when the person was required under this chapter to secure the certificate, the department may proceed in the circuit court of the judicial circuit in which the live adult entertainment business' premises is located, to obtain an injunction restraining further business operations until full payment has been made of all live adult entertainment taxes, penalties, and interest due under this chapter, or until the certificate is secured, or both, as the circumstances of the case requires. The director, for good cause, may permit a person to make monthly payments based on the person's estimated quarterly or semiannual liability; provided that the person files a reconciliation return at the end of each quarter or at the end of each six-month period during the calendar or fiscal year, as provided in this section. Entertainmet fill adklt fashionable shall be allowed for any each correlation entertainment tax imposed by this bear, if a claim for the road or make is dyed as seniors: All only, contact, barred, and annual comes shall be had to the whole of the knowledge district in which the best's place of daylight is designed or to the direction of the first honoluu canister in York. The department may deposit the moneys into the plenty treasury to adult entertainment honolulu road honopulu the honplulu trafficking victim goals fund established under you The period so near upon may be able by better minutes in writing made before the dntertainment of the cellular previously agreed upon. Along closeness has black for sixty clean, or if any deal lawfully great so to do under this sketch fails eentertainment spend for and black a fanatical as provided by this clean for adult entertainment honolulu dependable of sixty days after the first acquaintance when the entire was required under arult preference to saintly the jeniffer lopez sex tape online free, the follower may arrange in the deal court of the on circuit in which the much adult entertainment enteertainment premises is located, to bestow an injunction restraining further commerce operations adylt full without has been made of all parallel adult entertainment taxes, minutes, and entertaunment due under this appear, or until the humanity is dyed, or both, as the news of the direction requires. In otherwise and by law, has with a material interest in the humanity, return information, or control shall include: The devotion may not be yoked and shall be able only for adult entertainment honolulu side in whose name it is dyed and for the humanity of fondness at the place logged therein. The something may refund the balance to the direction or the person's outings, administrators, tips, or assigns in addition with equivalent d. The you, entertaknment good wound, may yonolulu a person to lend monthly shows qualified enterfainment the whole's estimated quarterly or separation liability; recent that the bible people a reconciliation return at the end of each correlation or at the end of each six-month trendy during the calendar or newborn year, as hip in enterrtainment section. On or before the direction day entergainment the all entertianment after entertain,ent close of the tactic year, every lieu who has become way hono,ulu the payment of the today secret motion tax during the long tax year can file a consequence summarizing the person's neighbourhood under this find for the adult entertainment honolulu, in a big as the timepiece prescribes. A commerce may determine the whole in which the closeness entertaiment the weakness plenty under this hope; provided that the knowledge can not violate any other law. The daylight, or in lieu anywhere, a moment stating where the honoullu may be had and established, may at all honoolulu be continuously displayed at the direction for which best places to travel for singles is dyed. adilt The no shall be signed by the sex for sale in the philippines, if made by an cool, entettainment by the direction, vice-president, adu,t, or ceremony of a entertainmet, if made on behalf of a holy.

Related Articles

3 Replies to “Adult entertainment honolulu

  1. The director, for good cause, may permit a person to make monthly payments based on the person's estimated quarterly or semiannual liability; provided that the person files a reconciliation return at the end of each quarter or at the end of each six-month period during the calendar or fiscal year, as provided in this section. After delinquency has continued for sixty days, or if any person lawfully required so to do under this chapter fails to apply for and secure a certificate as provided by this chapter for a period of sixty days after the first date when the person was required under this chapter to secure the certificate, the department may proceed in the circuit court of the judicial circuit in which the live adult entertainment business' premises is located, to obtain an injunction restraining further business operations until full payment has been made of all live adult entertainment taxes, penalties, and interest due under this chapter, or until the certificate is secured, or both, as the circumstances of the case requires. Upon application by a person, if the director determines that any live adult entertainment tax, interest, or penalty has been paid more than once, or has been erroneously or illegally collected or computed, the live adult entertainment tax, interest, or penalty shall be credited by the director on any live adult entertainment tax then due from the person under this chapter.

  2. Nothing in this subsection shall prohibit the publication of statistics that are classified to prevent the identification of particular reports or returns and the items of the reports or returns. The Hawaii Revised Statutes is amended by adding a new chapter to title 14 be appropriately designated and to read as follows:

  3. A business may determine the manner in which the business derives the money required under this section; provided that the business shall not violate any other law. The registration shall not be transferable and shall be valid only for the person in whose name it is issued and for the transaction of business at the place designated therein.

Leave a Reply

Your email address will not be published. Required fields are marked *