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Maui County STR Compliance Checklist

Annual compliance checklist · Generated by PermitPaddler · Citations current as of 2026-05-15

Property

Owner / Operator: Property nickname: Address: City / ZIP: TMK: Year: 

1 · Permit (renewal)

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.

Display: Permit number in all advertising · Permit certificate inside the unit · 24/7 contact name + phone (Maui County Code §19.65.030.B.8)

2 · Tax filings (every period)

DoneTaxRateCadenceDueCitation
GET4.50%MONTHLY20th of following monthHRS §237-30 (returns due 20th of following month if >$4K/yr)
TAT10.25%MONTHLY20th of following monthHRS §237D-6
MCTAT3.00%MONTHLY20th of following monthMaui County Code Ch. 3.96 (effective 2022-11-01)

3 · Compliance checks

Smoke + CO detector certification
HRS §132-9.6 (CO detector req'd in any unit with fuel-burning appliance/attached garage)
Renew every 12 months · Last completed:  
Liability insurance COI ($1M+)
Maui County Code §19.65.030.B (required at application + renewal)
Renew every 12 months · Last completed:  
Permit display in advertisements + inside unit
Maui County Code §19.65.030.B.8
Neighbor notification (renewal cycle)
Maui County Code §19.65 (initial + renewal)
Renew every 12 months · Last completed:  
TVR/STRH certificate renewal
Maui County Code §19.65 — annual renewal
Renew every 12 months · Last completed:  

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Generated by PermitPaddler · permitpaddler.ikenagroup.com · Not legal or tax advice — verify against current statute before filing.