MCC §3.47.190
County must report transient accommodation tax data quarterly
Read the official text at library.municode.com ↗The county director must send the council a report every three months about transient accommodation taxes. The report lists how many properties and estimated taxes by area, where owners live, and overdue tax accounts by age. It also includes other useful information.
counties
The ordinance, as written (Maui County) — Reporting
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.
Subject to the restrictions in section 3.47.130 (A), the director must submit to the council quarterly reports that include:
A.
The number of County transient accommodations and estimated taxes under this chapter,
grouped by council residency area in which the transient accommodation is located.
B.
The number of County transient accommodations, grouped by the taxpayer's mailing address,
as follows:
1.
Within the County.
2.
Outside the County but within the State.
3.
Outside the State but within the United States.
4.
Outside the United States.
C.
An aged accounts receivable list of delinquent County transient accommodations that
are:
1.
One to thirty days past due.
2.
Thirty-one to sixty days past due.
3.
Sixty-one to ninety days past due.
4.
Over ninety days past due.
D.
Other relevant data.
( Ord. No. 5637 , § 2, 2024)
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.