Maui County Business License: No License for Maui, Molokai or Lanai, 0.5% GET Surcharge from 2024, 3% TAT and the Bill 9 Vacation Rental Phase-Out

If you are opening a business on Maui, Molokai or Lanai, the first thing to know is that Maui County does not issue a general business license. Your paperwork has three layers: a state registration for your entity or trade name, the one-time state General Excise Tax (GET) license, and any license tied to your specific trade. This guide covers the steps in order, along with the county rules that matter for short-term rentals and Lahaina businesses. Fees and deadlines come from official state and county sources, and any figure not confirmed here is marked for you to check.

What you need before you start

• Your proposed business name, checked for availability in the free BREG business name search at hbe.dcca.hawaii.gov/search-and-buy
• A Hawaii street address for your registered agent, since an LLC or corporation must name one
• A Hawaii Business Express (HBE) account at hbe.dcca.hawaii.gov
• A federal Employer Identification Number (EIN) from the IRS, which you can request free at irs.gov
• A Social Security number or EIN for the GET license application
• A written list of your business activities, such as retail, wholesale, services, rentals or contracting, because the GET rate depends on the activity
• A credit or debit card for the $50.00 formation fee and the $12.50 annual report
• For any short-term rental plan, the parcel address and its zoning district, such as A-1, A-2 or another district

Step-by-step: licensing a business in Maui County

1. Confirm what Maui County does and does not license. Maui County covers Maui, Molokai, Lanai and uninhabited Kahoolawe, with 160,592 people according to the 2025 Census estimate. The county has no city governments and no general county business license. It does issue licenses for specific named trades, handled by the Department of Finance's motor vehicle licensing division in Kahului. Ask the county whether any of those apply to you before assuming you are finished.
2. Choose your entity and check the name. An LLC name must contain Limited Liability Company, L.L.C. or LLC. Limited may be abbreviated as Ltd. and Company as Co. The name cannot be substantially identical to one already registered. If you need time to prepare, a name reservation costs $10.00 and lasts 120 days.
3. File your formation document through Hawaii Business Express. An LLC files Articles of Organization (Form LLC-1) and a corporation files Articles of Incorporation (Form DC-1). The filing fee is $50.00. The Articles must state your registered agent's complete Hawaii street address. The agent must be physically present in Hawaii, and an LLC cannot be its own registered agent. A commercial registered agent files a listing statement with BREG for $100.00. BREG does not publish a standard turnaround time, and expedited review is not available at this time following the July 6, 2026 move to the new registration portal.
4. Calendar your annual report. Annual reports cost $12.50 and are due by the end of the calendar quarter that matches your registration quarter. Registered January 1 to March 31: due March 31. April 1 to June 30: due June 30. July 1 to September 30: due September 30. October 1 to December 31: due December 31. No report is required in the year you registered. Hawaii has no franchise tax.
5. Register for the GET license. Hawaii has no sales tax, but nearly every business needs a GET license from the Department of Taxation. The license is a one-time $20 fee. Apply on Form BB-1 or through Hawaii Tax Online at tax.hawaii.gov. In-person processing is immediate, online processing takes 5 to 7 business days, and mail takes 4 to 6 weeks. GET is levied on your gross receipts, not on the customer. The state rate is 4.0%, and Maui County's 0.5% surcharge, in effect since January 1, 2024, brings most retail, services, rents, contracting and commissions to 4.5%. Wholesaling is 0.5% and insurance commissions are 0.15%. Every license holder must file returns, even in periods with no income.
6. Register a trade name if you do business under another name. Use Form T-1 at cca.hawaii.gov/breg/registration/trade/. The fee is $50.00 plus a $1.00 State Archives preservation fee. Registration is valid for five years, and the Department does not send renewal notices, so set your own reminder. Hawaii has no county-level DBA filing. A trade name registration is a filing, not a license.
7. Apply for trade, professional and industry licenses. Licensing depends on your activity. Regulated professions go through the DCCA Professional and Vocational Licensing boards. Food businesses need permits from the state Department of Health, because Maui County has no county health department. The Public Utilities Commission, county liquor commissions and county planning departments cover their own areas. Confirm each one before you open.
8. Register for the transient accommodations tax if you rent to visitors. The county TAT is 3%, in effect since November 1, 2021 under Maui County Code chapter 3.47. It is tied to the state TAT account, so register and file through the Department of Taxation at tax.hawaii.gov and confirm your obligations there. If you have employees, you must also follow the Prepaid Health Care Act.
9. Check zoning and Bill 9 before you commit to a vacation rental. Bill 9 ends transient vacation rental use in A-1 and A-2 apartment districts. According to the County Council, the phase-out starts at the beginning of 2029 in West Maui and at the beginning of 2031 elsewhere. Its final reading passed 5 to 3 on December 15, 2025. Confirm the exact cut-off date with the Maui County Planning Department. Bed and breakfast homes (chapter 19.64) and short-term rental homes (chapter 19.65) are not affected. Ask the planning department for current short-term rental home fees, which are not confirmed in this guide. The Council also passed Bill 88 in June 2026 (7 to 2), creating H-3 and H-4 hotel districts. Rezoning of individual properties was still before the Planning Commission in fall 2026, so check the status of any parcel you are considering.

FY2026-27 property tax rates by class

Property class	FY2026-27 rate per $1,000
TVR-STRH (transient vacation rental and short-term rental home)	13.00 to 17.00
Long-Term Rental	2.90 to 8.50

The gap between these classes can change the economics of a rental property significantly, so run your numbers with both rates before you buy. Maui County also has four enterprise zones. Confirm their current boundaries and any incentives with the county before you rely on them.

Lahaina business recovery permits: what to confirm

If your business is in Lahaina and you are reopening, rebuilding or changing how you use a site, you may be looking into lahaina business recovery permits hawaii that could speed the process. This guide does not confirm the details, fees or timelines of any Lahaina-specific recovery permit program. Do not assume a waiver, fast track or deadline extension until the county confirms it in writing. Start with the Maui County Planning Department for land use and zoning questions, and the Department of Finance for licensing questions. Ask whether any program covers your parcel and your planned use, and whether your GET and TAT registrations need to be updated. The Hawaii Small Business Development Center (Hawaii SBDC) at 590 Lipoa Pkwy, Suite 264, Kihei, can help you organize the paperwork. Details are at hisbdc.org.

Common mistakes to avoid

• Searching for a county general business license. None exists, so the time is better spent on the state registrations and trade licenses.
• Skipping the GET license because you have no income yet. Every license holder must file returns in quiet periods too.
• Quoting a sales tax. Hawaii has no sales tax. GET is a tax on your business. If you visibly pass it on to customers, the maximum pass-on rate is 4.7120%.
• Treating a trade name as a license. It is a filing that expires after five years, and the Department will not remind you to renew.
• Missing the annual report date. The deadline depends on the quarter you registered, so note it when you file.
• Using the wrong registered agent. An LLC cannot act as its own agent, and the agent must have a physical Hawaii address.
• Buying a vacation rental before checking Bill 9 and zoning. Confirm the cut-off date and the property's district with the county first.
• Counting on expedited processing. BREG states it is not available at this time, so plan for routine processing.

Expected results

Completing these steps in order may leave you with an active entity, a GET license and the trade licenses that fit your activity, which can help you open with fewer surprises. Results depend on your business type, location, zoning and activity, and this guide cannot promise approval or any particular timeline. Because BREG does not publish a standard turnaround time for routine filings, build extra time into your opening plans.

Disclaimer

This article is informational content, not legal or tax advice. Fees, deadlines and rules change, so confirm current requirements with the named agencies before you file. Consult a qualified attorney or CPA for complex situations, such as choosing an entity, investing in short-term rentals, or rebuilding in Lahaina.