Food Truck Permit Requirements in Honolulu, 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 Food Handler Training Certification

   Hawaii requires at least one employee with formal food handler level training certification to be present at every food establishment during operating hours (effective September 2018). The DOH Food Safety Branch teaches this class itself; ANSI-accredited courses from other providers also satisfy the requirement. This is a food handler credential, not a manager-level certification such as ServSafe Manager.

   Official government source

   Free through the DOH Food Safety Branch class; ANSI-accredited third-party courses may charge a fee·Certification is valid for three years from the date of completion; DOH holds classes in person on Oahu and by Zoom for the neighbor islands

   Free through the DOH Food Safety Branch class; ANSI-accredited third-party courses may charge a fee

   Certification is valid for three years from the date of completion; DOH holds classes in person on Oahu and by Zoom for the neighbor islands

1. Hawaii Department of Health, Food Safety Branch — Food Establishment Permit (Mobile)

   All food trucks operating on Oahu must hold a Food Establishment permit as a Mobile Establishment from the State of Hawaii Department of Health, Food Safety Branch — Hawaii has no county health departments. The mobile unit and its support kitchen must both pass inspection before the permit is issued, and the permit is renewed annually.

   Official government source

   $100–$300/year depending on risk category (HAR 11-50 Table 7-1); $200–$700 where the support kitchen and mobile unit are permitted together; plan review adds $200 for units of 1,000 sq ft or less·Issued only after plan review (for units not previously approved by DOH) and passing inspections of both the mobile unit and its support kitchen

   $100–$300/year depending on risk category (HAR 11-50 Table 7-1); $200–$700 where the support kitchen and mobile unit are permitted together; plan review adds $200 for units of 1,000 sq ft or less

   Issued only after plan review (for units not previously approved by DOH) and passing inspections of both the mobile unit and its support kitchen

2. Hawaii General Excise Tax (GET) License

   The City and County of Honolulu Department of Budget and Fiscal Services issues no business licence — its divisions are accounting, real property assessment, treasury, purchasing and the liquor commission, and Honolulu has no general business licence at all, so there is nothing to renew annually or display. What a business does need is the statewide General Excise Tax licence from the Department of Taxation on Form BB-1, plus any activity-specific approvals such as building or zoning permits from the Department of Planning and Permitting.

   Official government source

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

3. Support Kitchen Use Agreement

   Hawaii's DOH Food Safety Branch requires a mobile food establishment without full onboard facilities to operate from an approved support kitchen — a permitted commercial kitchen used for prep, storage and warewashing. Private home kitchens are not allowed. A signed Support Kitchen Use Agreement, listing the operations conducted there and the days and times of use, must be submitted with the Food Establishment permit application and re-submitted each year when the support kitchen's own permit is renewed. A mobile unit may use more than one support kitchen, with an agreement for each.

   Official government source

   No DOH fee for the agreement itself; the support kitchen's own Food Establishment permit runs $100–$400/year by type and risk category, and rent for kitchen time is a private commercial arrangement·Arrange the support kitchen and signed agreement before filing the mobile unit's permit application; both the unit and the kitchen must pass inspection before operating

   No DOH fee for the agreement itself; the support kitchen's own Food Establishment permit runs $100–$400/year by type and risk category, and rent for kitchen time is a private commercial arrangement

   Arrange the support kitchen and signed agreement before filing the mobile unit's permit application; both the unit and the kitchen must pass inspection before operating

Official Sources

• Honolulu / Honolulu County Health Department
• Hawaii Department of Taxation — General Excise Tax License

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