MCC §3.47.030
Transient accommodations tax
Read the official text at library.municode.com ↗This section says the County charges a monthly tax on money earned from renting out short-term lodging. The people or businesses that collect the rent must pay that tax to the County. It also says every resort time-share plan must have a plan manager who is responsible for paying the tax.
businesseslandlords
The ordinance, as written (Maui County) — Imposition of tax
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.
Each month, a tax on the gross rental or gross rental proceeds derived from furnishing
transient accommodations is levied and imposed in accordance with section 3.47.010 , and must be assessed and collected.
B.
Every transient accommodations broker, travel agency, and tour packager who arranges
transient accommodations at noncommissioned negotiated contract rates, and every operator
or other taxpayer who received gross rental proceeds must pay to the County the tax
imposed.
C.
Every plan manager is liable for and must pay to the County the transient accommodations
tax imposed by section 3.47.010 . Every resort time share vacation plan must be represented by a plan manager who
is subject to this chapter.
( Ord. No. 5273 , § 2, 2021)
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.