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#HAWAII TRANSIENT ACCOMMODATIONS TAX HOW TO#
#HAWAII TRANSIENT ACCOMMODATIONS TAX REGISTRATION#
#HAWAII TRANSIENT ACCOMMODATIONS TAX CODE#

Online: Automated Clearing House (ACH) payments will be accepted via the County’s online payment portal.

Note: A convenience fee of 2.35% will be applied to payments made by debit or credit cards. Maui County TAT Office (1st floor) 110 Ala’ihi Street, Suite 107

In-Person: Cash, check (personal, company, cashier’s, or certified) money order and debit or credit cards may be accepted at:.

Include the following information included on your check to assure your payment is properly: Attach your check or money order to the payment voucher. All checks or money orders should be made payable to the “Director of Finance” in U.S.

By Mail: Mail payment with the payment voucher to:.

The County of Maui will accept MCTAT payments in the following methods: How do I pay my County Transient Accommodations Tax? The transient accommodation Yes, the MCTAT may be passed on to the visitor. Important: Payments are applied to the fees first, then interest, then penalty, and then the tax. If payment is dishonored, a $30 service fee is assessed. Interest is assessed at the rate of 2/3 of 1% per month or part of a month on any un-paid taxes and penalties. If you are required to pay by electronic funds transfer (EFT) and do not timely pay by EFT, a penalty of 2% will be assessed on the tax due. If the tax is not paid within 60 days of the due date, a penalty of 20% of the unpaid balance will be assessed. Penalties and interest are assessed on any tax that is not paid on time. If there is an intent to evade tax, the tax may be assessed or levied at any time provided that the burden of proof with respect to the issues of falsity or fraud and intent to evade tax shall be upon the County.įor late payments, the Director has the authority to collect interest and penalties. The Director may assess the taxes, interest, and penalty due to the County and make a demand on the payment. The Director has the authority to estimate tax liability of the operator or plan manager from any information obtained from DOTAX. This will allow the County to properly credit your County TAT ac- count. number on the payment voucher with each payment made to the County. You will be required to include your State TAT Tax I.D.

#HAWAII TRANSIENT ACCOMMODATIONS TAX HOW TO#

If I don’t have to file a separate return, how will you know how to apply my payment? A payment voucher will be available online for your use. However, the MCTAT payment, will have to be separately remitted to the County Director of Finance (“Director”).

No, a report filed with DOTAX will be deemed as filed with the County. You will then have to remit the payment separately to the appropriate jurisdiction.ĭo I have to file a separate return with the County of Maui? If a single payment is made to the State that in- cludes both State and County TAT, you will receive a refund of the portion not owed to the State. The County will maintain a separate County TAT account for each taxpayer. Act 1 (2021), prevented DOTAX from assisting the counties with billing and collection of the County TAT. Separate payments will need to be made to the State Department of Taxation (DOTAX) and to the County Director of Finance. Every annual reconciliation thereafter will cover the entire previous calendar year and will be due on April 20.Ĭan I just make one payment for both the State and County portions? The first annual reconciliation is due on April 20, 2022, covering the period Novemthrough December 31, 2021. The timing of payments will coincide with the State. For quarter- ly filers, the first deadline covering the period Novemthrough December 31, 2021, will be due on January 20, 2022. Since the effective date is November 1, 2021, those who pay the State TAT on a monthly basis will also need to remit their first payment to the County on or before December 20, 2021.

The effective date for the MCTAT is November 1, 2021. This also applies to every transient accommodation broker, travel agency, and tour packager who arranges transient accommodations at non-commissioned negotiated contract rates.

#HAWAII TRANSIENT ACCOMMODATIONS TAX REGISTRATION#

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. The general rule of thumb is if you pay the State TAT, you will need to pay the County. 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, Hawai`i Revised Statutes (HRS).

On October 1, 2021, Maui County Council passed Ordinance No.

#HAWAII TRANSIENT ACCOMMODATIONS TAX CODE#

What is the County Transient Accommodations Tax?Īct 1, in lieu of the counties receiving a distribution from the State, provides authority for a County-wide Transient Accommodations Tax within the Maui County Code which implements the MCTAT.