Daycare / Child Care Center 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 Background Check Requirement

   All staff, volunteers, and household members (for family daycares) in Hawaii child care facilities must undergo criminal background checks through the state and FBI.

   Official government source

   $25–$75 per person·1–4 weeks

   $25–$75 per person

   1–4 weeks

1. Hawaii Department of Human Services — Child Care Facility License

   Group child care centers, infant and toddler centers, group child care homes and before/after school programs in Kailua must be licensed by the DHS Child Care Licensing Program (Benefit, Employment and Support Services Division). Licensing covers criminal history and child abuse registry checks for staff and household members, facility and fire inspections, and compliance with health and safety standards. Family child care homes are registered rather than licensed.

   Official government source

   No licensing fee is charged by DHS; the costs are the background checks, inspections and facility upgrades needed to meet the standards·Plan several months: the process runs from application through background clearances, facility inspections and a licensing study before the license is issued

   No licensing fee is charged by DHS; the costs are the background checks, inspections and facility upgrades needed to meet the standards

   Plan several months: the process runs from application through background clearances, facility inspections and a licensing study before the license is issued

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

3. Building and Fire Safety Inspection (Honolulu)

   Child care centers in Kailua must pass building and fire safety inspections as part of DHS child care licensing, covering fire suppression, egress, alarm systems, ADA accessibility and child-proofing. The Honolulu Fire Department enforces the fire code and the Department of Planning and Permitting handles building and occupancy approval; any construction or change of use needs a DPP permit first.

   Official government source

   No separate flat inspection fee; costs arise from the DPP building permit (valuation-based under ROH 18-6.2) and any corrective work required to pass·Schedule inspections alongside the DHS licensing study; timing depends on whether construction or a change of occupancy is involved

   No separate flat inspection fee; costs arise from the DPP building permit (valuation-based under ROH 18-6.2) and any corrective work required to pass

   Schedule inspections alongside the DHS licensing study; timing depends on whether construction or a change of occupancy is involved

Official Sources

• Hawaii Department of Human Services — Child Care Facility License
• City and County of Honolulu — Permits and Licenses

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