MCC §3.47.160
How this tax works with other taxes and who it applies to
Read the official text at library.municode.com ↗This tax is added on top of other state taxes. If a place is rented for less than 180 days in a row, the law assumes it's a short-term rental and the tax applies. The operator must prove it's not a short-term rental to avoid the tax. It also applies to brokers, travel agencies, and tour packagers in the same way.
businesseslandlordstenants
The ordinance, as written (Maui County) — Application 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.
The tax imposed by this chapter is in addition to any other taxes imposed by any other
laws of the state. To determine if the tax under this chapter is to be levied, assessed,
and collected upon transient accommodations the following presumptions control:
1.
If a person lets a transient accommodation for less than one hundred eighty consecutive
days, it must be presumed that the accommodation furnished is for a transient purpose.
2.
If a person lets a transient accommodation for one hundred eighty days or more, there
is no presumption as to the purpose for which the accommodation is furnished.
The burden of proving to the director whether an accommodation is not being furnished
for a transient purpose rests with the operator of the accommodation. If the director
is satisfied that an accommodation is not furnished for a transient purpose, then
the director must not levy any tax under this chapter.
B.
Except as otherwise provided, this chapter applies to a transient accommodations broker,
travel agency, or tour packager who enters into an agreement to furnish transient
accommodations at noncommissioned negotiated contract rates in the same manner as
it applies to an operator.
( 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.