Photography 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

1. 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

2. Honolulu Department of Parks and Recreation — Use of Park Facilities Permit

   Photographers shooting an organized shoot in a Kailua city park, or working at a permitted event there, need an approved Use of Park Facilities permit from the Honolulu Department of Parks and Recreation. A copy of liability insurance must be submitted with the application and the park's recreation director must approve the activity.

   Official government source

   No flat permit fee; $25 per hour for an attendant/custodian, $25 per day for kitchen use, plus deposits and processing or rental fees for fundraisers·File the application with the DPR Permits Office no later than three weeks before the date of use

   No flat permit fee; $25 per hour for an attendant/custodian, $25 per day for kitchen use, plus deposits and processing or rental fees for fundraisers

   File the application with the DPR Permits Office no later than three weeks before the date of use

Official Sources

• City and County of Honolulu — Permits and Licenses
• Hawaii Department of Taxation — General Excise Tax License

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