I came across Maxim's purely by accident as I was strolling around town looking for somewhere to eat dinner. The restaurant is quite large by Tawau standards and looks as if it could seat several hundred people. The appearance is classically Chinese - starched tablecloths and uniformed waiters and waitresses everywhere. The service is efficient and friendly. Being a Chinese restaurant there is pork on the menu and alcohol is served - unlike another place I went to in Tawau where if you wanted a beer you had to sit outside by yourself. It seems to be a popular place - always a good sign - and the evening I was there was more than half full. The restaurant is on the ground floor and is tucked into a nondescript building that is not particularly visible from a distance, but it is worth trying to find. Tawau is a smallish town and this place was only 5 minutes walk from several major hotels.
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