The Maui County TAT (MCTAT)
The Maui County Transient Accommodation Tax began November 1, 2021.
The County of Maui recently posted new info to their MCTAT website, and there is now a payment voucher to download there as well.
You can see the County website info here:
To get copies of the payment voucher go to this page
Maui County also has an email to send questions to at email@example.com. You can call the MCTAT office at 808-270-7637. Always feel free to call or email me with any questions you may have as well.
The question I get most often - what about reservation made prior to Nov. 1 the beginning of the tax:
Those reservations are not subject to the tax because those parties entered into a contract price before the tax. Tax is only paid on reservations on or after 11/1/21.
The county webpage has a FAQ on this subject at https://mauicounty.gov/Faq.aspx?QID=1181
"What about bookings made in advance before the effective date?
Under Act 1 (2021), Section 7 states: “[t]he county transient accommodations tax, if adopted, shall be imposed on the gross rental, gross rental proceeds, and fair market rental value of all written contracts that require the passing on of the taxes imposed under this chapter; provided that if the gross rental, gross rental proceeds, and fair market rental value are received as payments beginning in the taxable year in which the taxes become effective, on contracts entered into prior to the adoption of the ordinance pursuant to section 46- , HRS, and the written contracts do not provide for the passing on of increased rates of taxes, the county transient accommodations tax shall not be imposed on the gross rental[.]”Here is the graphic from that page: