When are payments due?

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. For quarterly filers, the first deadline covering the period November 1, 2021 through December 31, 2021, will be due on January 20, 2022. The timing of payments will coincide with the State. The first annual reconciliation is due on April 20, 2022, covering the period November 1, 2021 through December 31, 2021.  Every annual reconciliation thereafter will cover the entire previous calendar year and will be due on April 20.

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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?