Bookkeeping Permit Requirements in Hilo, HI

1. EIN (Employer Identification Number)

   Required if you have employees or operate as an LLC or corporation. Free from the IRS, obtained instantly online. Sole proprietors without employees may use their SSN, but an EIN is recommended for privacy and professional credibility.

   Official government source

   Free·Immediate (online application)

   Free

   Immediate (online application)

2. IRS Preparer Tax Identification Number (PTIN)

   Required for any paid preparer who prepares or assists in preparing federal tax returns for clients. If your bookkeeping practice includes any federal tax return preparation, you must obtain and renew your PTIN annually. Bookkeeping-only services (no tax return preparation) do not require a PTIN.

   Official government source

   Free·Immediate (online at IRS.gov)

   Free

   Immediate (online at IRS.gov)

1. Hawaii Business Registration (DCCA BREG)

   Bookkeeping and accounting businesses register with the DCCA Business Registration Division if they are formed as an LLC, corporation or partnership — Articles of Organization on Form LLC-1 for a domestic LLC. A sole proprietor trading under a name other than their own files a Trade Name registration with the same division; Hawaii has no county clerk and no Secretary of State, so there is no local alternative. An LLC is commonly chosen for liability protection.

   Official government source

   $50 to file Articles of Organization for a domestic LLC (Form LLC-1), plus $25 for expedited service; certified copies are $10 plus $0.25 per page. Trade name registration is filed separately with BREG.·1–7 business days for standard processing; expedited service is available for the additional $25 fee

   $50 to file Articles of Organization for a domestic LLC (Form LLC-1), plus $25 for expedited service; certified copies are $10 plus $0.25 per page. Trade name registration is filed separately with BREG.

   1–7 business days for standard processing; expedited service is available for the additional $25 fee

2. Hawaii General Excise Tax (GET) License

   Hawaii has no sales tax and no seller's permit. Bookkeeping and accounting businesses must register for a General Excise Tax (GET) license with the Hawaii Department of Taxation using Form BB-1 and pay GET on gross business income — unlike a sales tax, GET applies to professional services, not only to tangible goods. The state rate is 4% for most activities, and every county now adds a 0.5% surcharge, so the effective rate on Oahu and Hawaii Island is 4.5%.

   Official government source

   $20 one-time registration fee (Form BB-1)·Hawaii Tax ID issued immediately in person, in about 5–7 days online via Hawaii Tax Online, or 4–6 weeks by mail

   $20 one-time registration fee (Form BB-1)

   Hawaii Tax ID issued immediately in person, in about 5–7 days online via Hawaii Tax Online, or 4–6 weeks by mail

1. Hawaii General Excise Tax (GET) License

   Hawaii County issues no general business licence, business tax certificate or occupational licence, and there is no City of Hilo to issue one — Hilo is a community within the County of Hawaii. A bookkeeping or accounting practice needs the statewide General Excise Tax licence from the Department of Taxation, filed on Form BB-1, and nothing local. The hawaiicounty.gov/business page carries business development resources, not licensing.

   Official government source

   $20 one-time registration fee (Form BB-1) — there is no county business license fee·Hawaii Tax ID issued immediately in person, in about 5–7 days online via Hawaii Tax Online, or 4–6 weeks by mail

   $20 one-time registration fee (Form BB-1) — there is no county business license fee

   Hawaii Tax ID issued immediately in person, in about 5–7 days online via Hawaii Tax Online, or 4–6 weeks by mail

2. Home Occupation Zoning Compliance (Hawaii County)

   Hawaii County publishes no "Home Occupation Permit" as an application with its own fee. A home-based bookkeeping practice is instead governed by the home occupation standards in the county zoning code, administered by the Planning Department: the business stays subordinate to the residential use, with no client foot traffic, no exterior signage and only limited storage of business materials. An online bookkeeping practice normally sits comfortably inside those standards. A use that exceeds them needs a Planning Department use permit rather than a home occupation.

   Official government source

   Hawaii County publishes no home occupation permit fee — a home occupation that stays inside the zoning standards is an accessory use rather than a fee-bearing permit·No application or waiting period where the use meets the zoning standards; a use that exceeds them needs a Planning Department use permit instead

   Hawaii County publishes no home occupation permit fee — a home occupation that stays inside the zoning standards is an accessory use rather than a fee-bearing permit

   No application or waiting period where the use meets the zoning standards; a use that exceeds them needs a Planning Department use permit instead

Official Sources

• Hilo Business Licensing
• IRS PTIN Requirements for Tax Return Preparers
• IRS EIN Application

Related Guides