Updated: September 29, 2022
County of Maui Department of Finance has mailed out notices with important information about the Maui County Transient Accommodations Tax that went into effect on Nov. 1, 2021. The notices were mailed to all Maui County Transient Accommodations Tax or TAT filers based on a list provided by the State of Hawaiʻi, Department of Taxation.
The Maui County Council unanimously passed Bill 101 last month– that creates a 3% transient accommodations tax in Maui County. County officials estimate the new tax will generate about $15 million in the current fiscal year. Funds will be used for tourism related services provided by public safety, upkeep of parks and roads, as well as emergency services.
MCTAT payment due dates are concurrent with the State TAT returns and payments. Thus, payments are due on or before the 20th day of the calendar month following the close of the filing period. For periodic returns, taxpayers are required to file Form TA-1 on a monthly, quarterly, or semi-annual basis.
- For monthly filers, the first MCTAT payment is due on or before Dec. 20, 2021.
- For quarterly filers, the first MCTAT payment is due on or before Jan. 20, 2022.
- For semi-annual filers, the first MCTAT payment is due on or before Jan. 20, 2022, however, the MCTAT payment amount will be based on income from November and Dec. of 2021 only. (Maui County Transient Accommodations Tax is levied beginning on Nov. 1, 2021).
Payment options include:
- By Mail to County of Maui, Department of Finance MCTAT Office, 110 Ala’ihi Street, Suite 107, Kahului, HI 96732.
- In Person at the County of Maui Service Center, Maui County TAT Office, 110 Ala’ihi Street, Suite 107, Kahului, HI 96732. The office is open from 8 a.m. to 4 p.m., Monday through Friday. The office is closed on all County holidays.
- Online beginning on Dec. 1, 2021 at https://www.mauicounty.gov/tat. Taxpayers whose liability for the MCTAT exceeds $100,000 per year are required to remit payment by Electronic Funds Transfer. Automated Clearing House payments made via the County’s online payment portal will satisfy this requirement.
Original source: https://mauinow.com/2021/11/02/maui-county-transient-accommodations-tax-now-in-effect/