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The New Maui County TAT (MCTAT)

Wednesday, December 15, 2021 4:13 PM | Jen Russo (Administrator)


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:

https://mauicounty.gov/2466/Transient-Accommodations-Tax

To get copies of the payment voucher go to this page

https://www.mauicounty.gov/DocumentCenter/View/130059/MCTAT-Payment-Voucher

Maui County also has an email to send questions to at mauitat@mauicounty.govYou 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:



The county also offers an online payment portal. 

"Online: Automated Clearing House (ACH) payments are accepted via the County’s online payment portal at https://www.mauicounty.gov/tat/payment.  No fees will be assessed for ACH payments.  However, ACH payments require bank verification, which can take up to 4 days.  If your payment needs to completed sooner, please remit your payment using other payment method."

Please note if you are filing a zero tax due you will not be able to file that online. Online filing is for payments only. To file a zero tax due use the payment voucher and mail in form.

For a pdf copy of the FAQ go to https://mauicounty.gov/DocumentCenter/View/129320/TAT-TAX-FACTS---FAQs

If you have any questions please feel free to email me

at jenrusso@mauivacationrentalassociation.org 


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