Maui County, HI Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- County TAT rate
- 3% of gross rental proceeds
- Effective date
- Levied since November 1, 2021
- Registration penalty
- Up to $1,000 per infraction
- Late-filing penalty
- 5% per month, capped at 25%
- Fraud penalty
- Up to 50% of underpayment
- Appeal window
- 30 days to tax appeal court
Summary
Maui County Code chapter 3.47 imposes its own three percent transient accommodations tax on gross rental proceeds from hotels, resorts, and other transient accommodations, layered on top of the state TAT. Section 3.47.010 sets the rate; section 3.47.030 makes operators, brokers, and plan managers personally liable for paying it to the county each month.
A three percent transient accommodations tax is established on all gross rental, gross rental proceeds, and fair market rental value considered taxable under the definitions of section 237D-1, Hawaiʻi Revised Statutes. This tax is considered levied on November 1, 2021. ... A.Each month, a tax on the gross rental or gross rental proceeds derived from furnishing transient accommodations is levied and imposed in accordance with section 3.47.010, and must be assessed and collected.B.Every transient accommodations broker ... and every operator or other taxpayer who received gross rental proceeds must pay to the County the tax imposed. ... All operators, plan managers, transient accommodations brokers, travel agencies, or tour packagers within the County must hold State registration in accordance with sections 237D-4 and 4.5, Hawaiʻi Revised Statutes. Notwithstanding any penalties imposed under state law, failure to obtain registration under this section is a County civil violation punishable by up to $1,000 per infraction under authority of section 46-1.5(24)(a), Hawaiʻi Revised Statutes.
Full Breakdown
020. 030 assesses the tax monthly and makes every operator, transient accommodations broker, travel agency, tour packager, or resort time share plan manager who collects gross rental proceeds personally liable for paying it to the county. 040 carries over the exemptions listed in Hawaii Revised Statutes section 237D-3. 050 makes failing to register a county civil violation, separate from any state penalty, punishable by up to $1,000 per infraction, appealable to the director within thirty days of the citation. 100. 120.
Violations & Fines
Failing to register as an operator, broker, or plan manager is a county civil violation under section 3.47.050 carrying a fine of up to $1,000 per infraction, appealable to the director within thirty days. Section 3.47.150 separately adds penalties of five percent of unpaid tax per month a return is late, capped at twenty-five percent, plus up to fifty percent for a fraudulent underpayment, and interest at two-thirds of one percent monthly.
Frequently Asked Questions
Does Maui County charge its own hotel tax on top of the state tax?
Who has to pay Maui County's transient accommodations tax?
What happens if an operator doesn't register?
Sources & Official References
Other rules in Maui County
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