The video provides basic information on the county surcharge, including who and what transactions are subject to the tax. It also includes information to help businesses complete their 2007 general excise tax forms. The program was prepared by the state Department of Taxation, which is required by law to administer the tax.

To view the video, see www.hawaii.gov/tax and look on the right under County Surcharge Information.

Taxpayers who have questions may call the department's customer call center at 587-4242 or call toll free at (800) 222-3229 between the hours of 7a.m. and 5 p.m.

In addition, the Department of Taxation reports an unusually high error rate by business taxpayers on the Form G-45, General Excise/Use Tax Return. To assist business taxpayers in properly completing the G-45, the Tax Department is mailing businesses a flyer describing the correct way to complete the form and how to avoid common errors. The flyers will be mailed to the monthly and quarterly general excise tax filers in April and to the semi-annual filers in May.

When completing the G-45, businesses are reminded to:

1) Complete both pages 1 and 2.

2) Complete Part IV, City & County of Honolulu Surcharge @ 0.5 percent, if the business is subject to the half-percent Honolulu county surcharge tax.

3) Complete Part V, Schedule of Assignment of Taxes by District (all businesses are required to completed Part V, regardless of whether they are subject to the Honolulu county surcharge tax or not).