Maui County, HI Hotels & Lodging: Transient Occupancy Tax (2026)

The county's transient accommodations tax took effect November 1, 2021, under Maui County Code section 3.47.010, which levies a three percent tax on all gross rental, gross rental proceeds, and fair market rental value taxable under Hawaii Revised Statutes section 237D-1, the definition the county borrows wholesale in section 3.47.020. Section 3.47.030 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.

Section 3.47.040 carries over the exemptions listed in Hawaii Revised Statutes section 237D-3. Every operator, broker, travel agency, tour packager, and plan manager must also hold the state's own TAT registration under Hawaii Revised Statutes sections 237D-4 and 237D-4.5; section 3.47.050 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. Returns are due to the state director of taxation by the twentieth of each month under section 3.47.060, with quarterly or semiannual filing available for smaller taxpayers, and an annual reconciliation return due under sections 3.47.070 and 3.47.100. Assessments may be appealed to the tax appeal court within thirty days under section 3.47.120.