Fitness Studio 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.

   Official government source

   Free·Immediate (online application)

   Free

   Immediate (online application)

1. Hawaii Department of Taxation — General Excise Tax (GET) License

   Hawaii has no sales tax. Instead the state levies a General Excise Tax on the gross income of the business itself, and unlike a sales tax it reaches services, commissions and rent as well as goods. Every business must register for a GET licence with the Department of Taxation on Form BB-1 before doing business. The rate is 4% statewide, rising to 4.5% on Oahu because of the 0.5% county surcharge, and it is owed on gross income whether or not it is passed on to the customer.

   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

2. Hawaii Health Club Membership Contract Rules (DCCA Office of Consumer Protection)

   Hawaii does not register or license health clubs and fitness studios — there is no filing to make with any agency before selling memberships. Consumer protection in Hawaii sits with the DCCA Office of Consumer Protection, not the Attorney General, and OCP lists health clubs among the categories of complaint it handles. A studio selling multi-month memberships should therefore make sure its contract terms, cancellation rights and advertising meet Hawaii's general consumer protection law, but there is no registration or bond to file.

   Official government source

   No registration fee — Hawaii does not register or license health clubs·No application or waiting period; there is nothing to file

   No registration fee — Hawaii does not register or license health clubs

   No application or waiting period; there is nothing to file

1. Hawaii State General Excise Tax (GET) License

   Hawaii County does not issue a general county business license. Every business operating in Hilo must obtain a State of Hawaii General Excise Tax (GET) license, a one-time $20 filing with the Dept. of Taxation. Specific business types may need separate state or county permits.

   Official government source

   $20 one-time (State GET license; no general county business license exists)·Same day–1 week via Hawaii Tax Online

   $20 one-time (State GET license; no general county business license exists)

   Same day–1 week via Hawaii Tax Online

2. Hawaii County Department of Public Works, Building Division — Certificate of Occupancy (Assembly Use)

   A fitness studio in Hilo must obtain a Certificate of Occupancy with an assembly or fitness use classification from the Hawaii County Department of Public Works, Building Division. Fire suppression, emergency exits and occupancy limits are inspected as part of the process; the County Finance Department has no building role.

   Official government source

   Set by the Hawaii County building permit fee schedule on the declared value of the work; there is no flat per-project rate published online·Applications are filed through the county's EPIC online permit system; review time depends on scope and whether plans require engineering review

   Set by the Hawaii County building permit fee schedule on the declared value of the work; there is no flat per-project rate published online

   Applications are filed through the county's EPIC online permit system; review time depends on scope and whether plans require engineering review

Official Sources

• County of Hawaii Finance Department
• Hawaii Department of Taxation — General Excise Tax License

Related Guides