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EXHIBIT B <br /> ORDINANCE NO. 5273 <br /> BILL NO. 101 (2021) <br /> Draft 1 <br /> A BILL FOR AN ORDINANCE ESTABLISHING A NEW CHAPTER 3.47, <br /> MAUI COUNTY CODE, IMPLEMENTING A COUNTY <br /> TRANSIENT ACCOMMODATIONS TAX <br /> BE IT ORDAINED BY THE PEOPLE OF THE COUNTY OF AUI: <br /> SECTION 1. By Act 1 of the First Special Session of 2021, counties were <br /> stripped of their statutory allocation of State-collected Transient <br /> Accommodations Tax revenue and granted the authority to collect a County <br /> Transient Accommodations Tax of 3 percent. This Ordinance implements the <br /> authority under Act 1 and establishes a Transient Accommodations Tax for the <br /> County of Maui. <br /> SECTION 2. Title 3, Maui County Code, is amended by adding a new <br /> chapter to be appropriately designated and to read as follows: <br /> "CHAPTER 3.47 <br /> TRANSIENT ACCOMMODATIONS TAX <br /> Sections: <br /> 3.47.010 Tax established. <br /> 3.47.020 Definitions. <br /> 3.47.030 Imposition of tax. <br /> 3.47.040 Exemptions. <br /> 3.47.050 Registration. <br /> 3.47.060 Return and payments. <br /> 3.47.070 Annual return. <br /> 3.47.080 Federal assessments. <br /> 3.47.090 Rent collection by third party. <br /> 3.47.100 Reconciliation. <br />