Can I just make one payment for both the State and County portions?

Unfortunately, the answer is no. Separate payments will need to be made to the State Department of Taxation (DOTAX) and to the County Director of Finance. Act 1 (2021), prevented DOTAX from assisting the counties with billing and collection of the County TAT. The County will maintain a separate County TAT account for each taxpayer. If a single payment is made to the State that includes both State and County TAT, you will receive a refund of the portion not owed to the State. You will then have to remit the payment separately to the appropriate jurisdiction.

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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?