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Maui County
Permit types, statute citations, tax cadence, and compliance checks tracked automatically by PermitPaddler.
Permit types
Transient Vacation Rental (TVR)
Maui County Code §19.65 / Bill 9 (2024)
Annual renewal. Moratorium on new TVRs in many districts.
Short-Term Rental Home (STRH)
Maui County Code §19.65 (apartment-zoned)
Apartment district permit, distinct from TVR in single-family.
Bed & Breakfast Home
Maui County Code §19.37
Owner-occupied only.
Posting requirements
Maui County Code §19.65.030.B.8
- Permit number in all advertising
- Permit certificate inside the unit
- 24/7 contact name + phone
Tax cadence
| Tax | Rate | Cadence | Due | Citation |
|---|---|---|---|---|
| GET | 4.50% | MONTHLY | 20th of following month | HRS §237-30 (returns due 20th of following month if >$4K/yr) |
| TAT | 10.25% | MONTHLY | 20th of following month | HRS §237D-6 |
| MCTAT | 3.00% | MONTHLY | 20th of following month | Maui County Code Ch. 3.96 (effective 2022-11-01) |
Compliance checks
Smoke + CO detector certification
HRS §132-9.6 (CO detector req'd in any unit with fuel-burning appliance/attached garage)
12mo renewal
Liability insurance COI ($1M+)
Maui County Code §19.65.030.B (required at application + renewal)
12mo renewal
Permit display in advertisements + inside unit
Maui County Code §19.65.030.B.8
One-time
Neighbor notification (renewal cycle)
Maui County Code §19.65 (initial + renewal)
12mo renewal
TVR/STRH certificate renewal
Maui County Code §19.65 — annual renewal
12mo renewal
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