Who has to pay the MCTAT?

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.

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1. What is the County Transient Accommodations Tax?
2. Who has to pay the MCTAT?
3. When is this effective?
4. When are payments due?
5. Can I just make one payment for both the State and County portions?
6. Do I have to file a separate return with the County of Maui?
7. If I don’t have to file a separate return, how will you know how to apply my payment?
8. What happens if I don’t pay?
9. Can I pass the County Transient Accommodations Tax on to the visitor?
10. How do I pay my County Transient Accommodations Tax?
11. What about bookings made in advance before the effective date?
12. Download TAT FAQs