Haw. Code R. § 18-237D-6-02
The provisions of section 237-31, HRS, shall apply. All remittance of taxes imposed by this chapter shall be made by money, bank draft, check, cashier's check, money order, or certificate of deposit payable to the Hawaii State Tax Collector. The remittance, together with the tax return, shall be sent to the appropriate taxation district officer where the transient accommodations or resort time share vacation plan upon which the tax is imposed is located. If the operator operates transient accommodations or is in business as a resort time share vacation plan in more than one taxation district, the remittance and the tax return may be sent to the taxation district in which such accommodations or resort time share vacation plans are registered or to the first taxation district office. The operator or plan manager may pay the tax upon transient accommodations in more than one district with one check; provided that the operator or plan manager must provide a breakdown of the tax payments by the taxation district in which the transient accommodations or resort time share vacation plans are situated upon which the tax is imposed.
Haw. Code R. § 18-237D-6-02