0904377 BC Ltd., dba Rosiesrentals.com ("Rosiesrentals"), is an incorporated company in the Province of British Columbia, Canada. Rosiesrentals acts as an answering service, public face, contact, facilitator and processor of and for rental enquiries generated by internet advertisements placed by owners of self-managed vacation rental units ("OSMVRU's") in Canada and the United States. OSMVRU's and vacationers that use the services of Rosiesrentals do so with full knowledge that the Rosiesrentals office is located in Canada. Several of the units offered on the internet by the OSMVRU's are owned by parties directly related to the shareholders of the company. Rosiesrentals is not a property manager and does not in any way act as a real estate broker or salesperson and does not employ a licensed real estate salesperson or broker in the State of Hawaii, the State of Arizona, or the Province of British Columbia and as a result, persons transacting with Rosiesrentals are not entitled to rely on any assurances that may be provided by the real estate boards in those respective jurisdictions.
In the State of Hawaii, Rosiesrentals is registered with the Director of Taxation as a Transient Accommodations Operator. Hawaii transient accommodations are governed by Hawaii law. Hawaii transient accommodations taxes must be paid on the gross rents collected by an operator from any person renting Hawaii transient accommodations. Hawaii law also provides further requirements of a Transient Accommodations Operator. Hawaii taxes collected by Rosiesrentals are collected on behalf of and remitted to the OSMVRU for payment to the state. As required by Hawaii law, each internet advertisement placed by the owners contains the individual tax number for the owner of that unit, the tax numbers and certificates of registration are posted in the transient accommodations, and the name, telephone number and email address of the OSMVRU'ss resident on island contact is provided in the Rental Confirmation as well as posted in the transient accommodations.