Help Center

Read the following FAQs and the TAT brochure (PDF) before contacting your county's TAT office.

What is the Maui County Transient Accommodations Tax (MCTAT)?

Act 1, in lieu of the counties receiving a distribution from the State, provides authority for a Countywide Transient Accommodations Tax within the Maui County Code which implements the MCTAT. On October 1, 2021, Maui County Council passed Ordinance No. 5273, Bill No. 101 (2021), Draft 1 establishing a rate of 3 percent on all gross rental, gross rental proceeds, and fair market rental value considered taxable under the definitions of Section 237D-1, Hawaiʻi Revised Statutes (HRS).

Who must pay the County Transient Accommodations Tax?

General rule of thumb is if you pay the State TAT, you will need to pay the County. 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, HRS. This also applies to every transient accommodation broker, travel agency, and tour packager who arranges transient accommodations at non-commissioned negotiated contract rates.

When did the County Transient Accommodations Tax become effective?

The effective date for the MCTAT is November 1, 2021.

When are payments due?

County TAT payments must be made according to the same filing frequency and due dates as the TAT (TA-1) periodic filings filed with the State of Hawaii Department of Taxation.

• Monthly filers: Payments are due on or before the 20th day of the following month.
• Quarterly filers: Payments are due on or before the 20th day following the close of the quarter.
• Semiannual filers: Payments are due on or before the 20th day of the calendar month after the close of each six-month period.
• Annual reconciliation returns are due on or before the 20th day of the fourth month following the close of the fiscal year.

If a due date falls on a weekend or holiday, the deadline will be extended to the next business day.

Do you accept cash payments?

No. MCTAT does not have a public facing office to accept cash payments.

Can I mail a check to pay my TAT?

Payments submitted outside of the online portal are generally not subject to processing fees; however, payment processing depends on the date it was received. Checks should be made out to the "Director of Finance", include the TAT number in the memo section, and mailed to:

Maui County TAT Office
110 Alaʻihi Street, Suite 107
Kahului, HI 96732

Can I make one combined payment for both State and County TAT?

Unfortunately, the answer is no. Separate payments will need to be made to the State Department of Taxation (DOTAX) and to the County Director of Finance. Act 1 (2021), prevented DOTAX from assisting the counties with billing and collection of the County TAT. The County will maintain a separate County TAT account for each taxpayer. If a single payment is made to the State that includes both State and County TAT, you will receive a refund of the portion not owed to the State. You will then have to remit the payment separately to the appropriate jurisdiction.

How do I register for a County TAT account?

If you are required to pay the State of Hawaiʻi Transient Accommodations Tax, you are also required to pay the County TAT. Your County TAT account is linked to your existing Hawaiʻi State TAT Identification Number — no separate County registration is required. To obtain a State TAT ID, register with the State of Hawaiʻi Department of Taxation in accordance with HRS Sections 237D-4 and 4.5. Once registered with the State, you may begin remitting County TAT payments using your Hawaiʻi TAT ID number.

How does the County apply my payment to the correct account?

You must include your Hawaiʻi TAT Tax Identification Number when submitting your County payment. This allows the County to properly credit your account.

What happens if I do not pay or pay late?

The Director of Finance has the authority to assess any unpaid tax, interest, and penalties. Interest and penalties are calculated in accordance with Maui County Code Chapter 3.47. Failure to pay may result in collection actions.

Can I pass the County Transient Accommodations Tax on to the visitor?

Yes, the County TAT may be passed on to the visitor.

Do I need to do an annual reconciliation with the County of Maui?

It depends on which of the three scenarios you fall under based on your TRANSIENT ACCOMMODATIONS TAX ANNUAL RETURN & RECONCILIATION (TA-2) filing with the State of Hawaii Department of Taxation (DOTAX):

1. A TA-2 filed with DOTAX is deemed to be filed with the County of Maui. Taxpayers make a 3% payment to the County of Maui based on the Taxable Proceeds reported to DOTAX. If the Taxable Proceeds reported on your TA-2 match the sum of the Taxable Proceeds reported on your periodic TRANSIENT ACCOMMODATIONS TAX RETURNs (TA-1) throughout the year, then there is no action necessary with the County of Maui.
2. If you reported Taxable Proceeds on your TA-2 that are less than the sum of the Taxable Proceeds reported on your periodic TA-1s (i.e. you overreported your Taxable Proceeds on your periodic TA-1s throughout the year), you may be due a refund from the County of Maui. You may contact our office for a TRANSIENT ACCOMMODATIONS TAX ANNUAL RECONCILIATION VOUCHER (MCTAT-5) to request a refund.
3. If you reported Taxable Proceeds on your TA-2 that are greater than the sum of the Taxable Proceeds reported on your periodic TA-1s (i.e. you underreported your Taxable Proceeds on your periodic TA-1s throughout the year), then you are required to pay the County of Maui 3% of the additional Taxable Proceeds reported on your TA-2. You may make an online payment by selecting “TA2” as the Record Type or you may contact our office for a TRANSIENT ACCOMMODATIONS TAX ANNUAL RECONCILIATION VOUCHER (MCTAT-5) if you wish to mail in or drop off your payment.

Why is there a fee to pay my TAT taxes?

Beginning December 1, 2025, the County of Maui will process MCTAT payments through a new online payment portal administered by Tyler Hawaiʻi. Tyler Hawaiʻi charges processing fees for electronic payment services, which are assessed at the time of payment and are separate from the tax owed.

Why did the County of Maui switch to Tyler Hawaiʻi?

The transition to Tyler Hawaiʻi was an administrative decision made by the County of Maui to support County TAT collection, improve system functionality, and standardize electronic payment processing.

Can I continue using the previous payment system?

No. The County moved TAT payments to a new online payment portal administered by Tyler Hawaiʻi on December 1, 2025.

Why does the taxpayer have to pay the processing fee? Shouldn't the County cover this cost?

Processing fees are charged by the County's third-party payment processor and are assessed based on the payment method selected. These fees are separate from the tax itself. County funds have not been designated to pay the taxpayer's fee.

Are these processing fees legal?

Yes. Hawaii Revised Statutes Volume 1 - 27G-2; https://www.capitol.hawaii.gov/hrscurrent/Vol01_Ch0001-0042F/HRS0027G/HRS_0027G-0002.htm

Other taxing agencies don't charge me for ACH or eChecks — why does Maui?

Each taxing authority determines how payments are processed, and which vendors are used. Processing fees vary depending on the vendor and payment structure selected.

Why do STR hosts have to pay both MCTAT and TAT, plus a processing fee?

MCTAT and the State of Hawaiʻi TAT are separate taxes established by law. Any processing fees assessed are related to the payment method chosen and are not additional taxes.

What are the processing fees for online payments?

All payments made through the Tyler Hawaiʻi online portal are subject to a transaction fee consisting of two components: A fixed fee of $2.50 per TA number applies to individual taxpayers, or $2.50 per transaction (cart) for Bulk Filers. In addition, a payment-type fee applies based on the method selected: credit or debit card payments are assessed 2.5% of the total amount due (including the fixed fee), while eCheck (ACH) payments are assessed a flat $1.00 per transaction.

For example:

• An individual taxpayer paying $500 by eCheck would pay $500.00 in tax, plus $2.50 fixed fee, plus $1.00 eCheck fee, for a total of $503.50.
• The same payment by credit card would be: ($500.00 + $2.50) × 2.5% = $12.56 processing fee, for a total of $515.06.

Service fees are displayed before you confirm your payment.