Catering Business Permit Requirements in Kailua, 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 (Catering)

   Catering businesses operating out of Kailua must hold a Food Establishment permit from the State Department of Health Food Safety Branch — Hawaii has no county health departments. The permit requires a permitted commercial kitchen and an on-site inspection, and plans must be reviewed before a new or remodeled kitchen opens.

   Official government source

   $200–$400/year for a catering operation depending on risk category (HAR 11-50 Table 7-1); plan review is $200 for kitchens of 1,000 sq ft or less and $300 above that. Late renewals add 20% of the annual fee.·Permit issued after plan review and a passing on-site inspection of the kitchen

   $200–$400/year for a catering operation depending on risk category (HAR 11-50 Table 7-1); plan review is $200 for kitchens of 1,000 sq ft or less and $300 above that. Late renewals add 20% of the annual fee.

   Permit issued after plan review and a passing on-site inspection of the kitchen

2. Hawaii General Excise Tax (GET) License

   Kailua is within the City and County of Honolulu, which does not issue a general business license. The near-universal requirement is instead the State of Hawaii General Excise Tax (GET) license from the Department of Taxation, a one-time registration rather than an annual renewal. GET itself is charged on gross business income at 4% plus a 0.5% Oahu county surcharge and is remitted periodically.

   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

Official Sources

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

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