Section 13-234-25 - Fees for commercial use permits(a) The following fees and charges shall be assessed for services provided by the department relating to commercial use of state boating facilities, waters of the State, and navigable streams:(1) The fee per month per vessel for a permittee with a commercial use permit and regular mooring permit who moors in and uses a small boat harbor or any of the facilities in the harbor shall be the greater of two times the mooring fees as provided in section 13-234-3 or three per cent of the monthly gross receipts. In addition to the mooring fee as provided in this section and section 13-234-3, the permittee shall also pay fees and charges in the amounts prescribed in these rules for any other facilities and services utilized in the small boat harbor.(2) The fee per month for a permittee with a commercial use permit for a boat ramp, wharf, or other state boating facility, except a state small boat harbor, or a catamaran registration certificate shall be the greater of three hundred dollars per month or three per cent of the monthly gross receipts. The single fee assessed for the use of a state boat ramp shall entitle the permittee to use any other state boat ramp on the same island without an additional charge, except for those boat ramps listed in section 13-231-67. The department shall provide, upon issuance of a commercial use permit for a state boat ramp, a set of trailer decals that shall be displayed on each side of the forward end of the trailer tongue. (3) For permittees with a commercial use permit only, the fee per month shall be the same as prescribed in section 13-234-25(a)(2).(4) For permittees who have been issued a valid commercial use permit for the use of more than one small boat harbor, the permittee shall designate the state small boat harbor of principal use, and the percentage of monthly gross receipts described in this section shall be paid to that account. The fees for commercial use permits issued for the other state small boat harbors shall be the minimum amount specified in paragraph (2) or paragraph (1) of this subsection for those permittees with state small boat harbor mooring permits.(5) For permittees issued a temporary mooring permit and a commercial use permit, the fee per month shall be the greater of the temporary mooring fees required by section 13-234-5 or three per cent of the monthly gross receipts.(b) When a commercial use permit is issued, the department shall also provide a set of commercial trailer decals for commercial trailered vessels that shall be displayed on each side of the forward end of the trailer tongue. The fee for each commercial trailer decal shall be as prescribed in section 13-234-34.(c) Vessels that moor at a state boating facility and which are used by a commercial use permittee for shuttle operations to transport passengers to and from the commercial use permittee's primary operating vessel or which are under contracts to perform shuttle operations for passenger cruises shall be required to have a designated state boating facility of principal use, and the fee charged under this section shall be paid to the principal use account.(d) The department may conduct a financial audit of the records of any commercial use permit account to determine the accuracy of reported gross receipts, or to inspect any other financial information, including Gross Excise Tax records directly related to the enforcement of these rules after providing notice, as described in section 13-230-6, not less than thirty calendar days prior to the audit.(e) The department may, by lease, permit, or mooring permit, in accordance with Hawaii Revised Statutes, grant the use or possession of state boating facilities. The leases and permits shall provide for payments of rental, fees and charges, and other conditions in accordance with applicable statutes and administrative rules, in lieu of and notwithstanding the provisions for fees specified in this chapter.(f) Fees and charges for commercial use of state boating facilities, waters of the State, and navigable streams shall be due and payable no later than the end of the month following the month in which the fees and charges are incurred. No commercial use permit shall be reissued unless the permittee meets the minimum gross receipts requirements required by section 13-231-61. A report of gross receipts shall be received by the department not later than the end of the month following the reported month and shall be submitted on a form acceptable to the department. Unless otherwise provided by Hawaii Revised Statutes, failure to submit the required report of gross receipts more than sixty calendar days after it becomes due shall constitute grounds for termination of the corresponding commercial use permit. [Eff 2/24/94; am DEC 16 2006; comp] (Auth: HRS §§ 200-2, 200-3, 200-4, 200-10, 200-22, 200-24, 200-39) (Imp: HRS §§ 200-2, 200-3, 200-4, 200-10, 200-22, 200-24, 200-39)