Department of Finance announces Maui County TAT takes effect today, Nov. 1, 2021

News Release from County of Maui, Nov 1, 2021

County of Maui Department of Finance has mailed out notices with important information about the Maui County Transient Accommodations Tax (MCTAT) that goes into effect today, November 1, 2021.  The notices were mailed to all Maui County Transient Accommodations Tax (TAT) filers based on a list provided by the State of Hawaii, Department of Taxation.   

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 December 20, 2021.  
• For quarterly filers, the first MCTAT payment is due on or before January 20, 2022.  
• For semi-annual filers, the first MCTAT payment is due on or before January 20, 2022, however, the MCTAT payment amount will be based on income from November and December of 2021 only.[1]

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 December 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.

Detailed information regarding MCTAT may be found on the County’s website at www.mauicounty.gov/tat.  You may also contact the MCTAT Office by email at mauitat@mauicounty.gov or by phone at (808) 270-7637.

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