MCC §3.100.030

Who handles the tax surcharge and fund

Read the official text at library.municode.com ↗

This section says which county officials are in charge of the tax surcharge and the fund it creates. The state tax director collects the tax, the finance director sets up a separate account, and the managing director runs the fund.

countiesstate agencies

The ordinance, as written (Maui County) — Administration

A copy, taken August 21, 2026. The version published by Maui County is the one that governs, and it may have changed since. Check it before relying on anything here.

A. The state director of taxation must levy, assess, collect, and otherwise administer the general excise and use tax surcharge in accordance with sections 237-8.6 and 238-2.6, Hawaiʻi Revised Statutes. B. The director of finance must establish a separate account to record revenues and expenditures made from the fund. C. The managing director must administer the fund. ( Ord. No. 5551 , § 1, 2023)

Read the official text at library.municode.com ↗as published Nov 21, 2025our copy taken Aug 21, 2026

Published by the County of Maui through Municode.

LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.