New visitor lodging tax takes effect; notices mailed out

A new tax that imposes an additional 3 percent on visitor lodgings in Maui County took effect on Monday.

The county Department of Finance mailed out notices with important information about the new transient accommodations tax law to all filers based on a list provided by the state Department of Taxation, according to a county news release on Monday.

Maui County passed a law to create the new tax last month after the state Legislature took away the counties’ share of the transient accommodations tax in the latest session, giving each county the option to impose its own surcharge on top of the 10.25 percent rate the state charges for visitor lodgings.

Payment due dates are concurrent with state transient accommodations tax 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 semiannual basis. Deadlines are as follows:

≤ For monthly filers, the first payment is due on or before Dec. 20.

≤ For quarterly filers, the first payment is due on or before Jan. 20.

For semi-annual filers, the first payment is due on or before Jan. 20. However, the payment amount will be based on income from November and December of 2021 only.

Payment options include:

By mail to the County of Maui, Department of Finance Maui County Transient Accommodations Tax Office, 110 Ala‘ihi St., Suite 107, Kahului 96732.

In person at the County of Maui Service Center, Maui County TAT Office, 110 Ala‘ihi St. The office is open from 8 a.m. to 4 p.m. Monday through Friday and closed on all county holidays.

Online beginning on Dec. 1 at mauicounty.gov/tat. Taxpayers whose liability for the Maui County transient accommodations tax 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.

For more information, visit mauicounty.gov/tat, or contact the Maui County TAT Office by email at mauitat@maui county.gov or by phone at (808) 270-7637.