Food Truck 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 (Mobile)

   All food trucks operating anywhere in Hawaii, including Kailua, must hold a Food Establishment permit as a Mobile Establishment from the State 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

   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. Support Kitchen Use Agreement

   Hawaii's Department of Health Food Safety Branch requires a mobile food unit without full onboard facilities to work out of an approved support kitchen — a permitted commercial kitchen used for preparation, storage and warewashing. A private home kitchen cannot serve as one. A signed Support Kitchen Use Agreement goes in with the mobile food establishment permit application, and both the unit and the kitchen have to pass inspection. The monthly rent for kitchen time is a private commercial arrangement, not a government fee.

   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

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

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