MCC §3.47.140
County can sue to collect unpaid taxes and stop operations
Read the official text at library.municode.com ↗The county tax director can sue in court to collect unpaid taxes and penalties. If taxes are late for 60 days, or a business fails to register for 60 days, the court can order the business to stop operating until it pays and registers.
businesses
The ordinance, as written (Maui County) — Collection by suit
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 director may collect taxes due and unpaid under this chapter, together with all
accrued penalties, by filing suit or other appropriate proceeding in the second circuit
court. After delinquency has continued for sixty days, or if any person required to
register under this chapter fails to do so for a period of sixty days after the first
date when the person was required to register, the director may proceed in the second
circuit court to obtain an injunction restraining the further furnishing of transient
accommodations or the operation of the resort time share vacation plan until full
payment has been made of all taxes and penalties and interest due under this chapter,
or until such registration is secured, or both, as the circumstances of the case may
require.
( 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.