MCC §3.47.040
State exemptions also apply to this county law
Read the official text at library.municode.com ↗This section says that the same exemptions that apply under state law for this type of tax also apply under this county law. If you are exempt under the state law, you are exempt here too. It does not list the exemptions itself.
businesses
The ordinance, as written (Maui County) — Exemptions
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.
The exemptions in section 237D-3, Hawaiʻi Revised Statutes, are also exemptions 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.