WAILUKU — The County of Maui Department of Finance has mailed out notices with important information about the Maui County Transient Accommodations Tax (MCTAT) that went into effect on Nov. 1.

The notices were mailed to all Maui County Transient Accommodations Tax (TAT) filers based on a list provided by the state Department of Taxation.

MCTAT payment due dates are concurrent with the state TAT returns and payments.

Payments are due on or before the 20th day of the calendar month following the close of the filing period.

For periodic returns, taxpayers are required to file Form TA-1 on a monthly, quarterly or semi-annual basis.

• For monthly filers, the first MCTAT payment is due on or before Dec. 20, 2021.

• For quarterly filers, the first MCTAT payment is due on or before Jan. 20, 2022.

• For semi-annual filers, the first MCTAT payment is due on or before Jan. 20, 2022, but the MCTAT payment amount will be based on income from November and December of 2021 only.

Payment options include by mail to County of Maui, Department of Finance MCTAT Office, 110 Ala’ihi St., Suite 107, Kahului, HI 96732, or in person at the County of Maui Service Center, Maui County TAT Office, at 110 Ala’ihi St, in Kahului. The office is open from 8 a.m. to 4 p.m. Monday through Friday, and closed on all County holidays.

Payments can be made online beginning on Dec. 1, 2021 at https://www.mauicounty.gov/tat.

Taxpayers whose liability for the MCTAT exceeds $100,000 per year are required to remit payment by Electronic Funds Transfer.

Automated Clearing House payments made via the county’s online payment portal will satisfy this requirement.

Detailed information regarding MCTAT may be found on the county’s website at www.mauicounty.gov/tat, or contact the MCTAT Office by e-mail at mauitat@mauicounty.gov or by phone at (808) 270-7637.