Tattoo Parlor 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. Bloodborne Pathogen Training (per tattoo artist)

   Under HRS §321-375 a tattoo artist must pass a bloodborne pathogen course written for the tattoo industry before being licensed. The Department of Health does not run the course or the exam — it contracts the testing out and publishes a list of approved online providers that applicants pay directly. The certificate has to be dated within two years of the licence application, which matches the artist licence's biennial cycle: renewal fees are due by December 31 of each even-numbered year under HRS §321-381, not annually.

   Official government source

   Set by the third-party course provider — DOH lists the approved online providers and does not set the price; the $75 tattoo artist license fee is paid separately to the Department of Health·The course is completed online in a single sitting; the certificate must be dated within two years of the license application, and licenses then renew by December 31 of each even-numbered year

   Set by the third-party course provider — DOH lists the approved online providers and does not set the price; the $75 tattoo artist license fee is paid separately to the Department of Health

   The course is completed online in a single sitting; the certificate must be dated within two years of the license application, and licenses then renew by December 31 of each even-numbered year

1. Hawaii Department of Health — Tattoo Shop Permit

   Tattoo shops in Hawaii must hold a Tattoo Shop Permit from the State Department of Health (Food Safety/Sanitation Branch) under HRS §§321-371 to 383 and HAR Chapter 11-17; island-specific application forms are issued for Oahu, Hilo, Kona, Maui/Molokai and Kauai. Every artist must separately hold a state Tattoo Artist License, which requires passing a bloodborne pathogen course approved for the tattoo industry or the state written examination. Shops are subject to health inspections.

   Official government source

   $125 for the initial shop permit, valid one year, and $75 per year to renew (HRS §321-373.5). A temporary permit for a convention or demonstration is a $50 application fee plus a $500 permit fee (or $50 for small educational events). Artist licenses are billed separately.·All shop permits expire on December 31; renewal applications are due in writing by December 31 each year. Temporary permit applications must be filed at least 60 days before the event.

   $125 for the initial shop permit, valid one year, and $75 per year to renew (HRS §321-373.5). A temporary permit for a convention or demonstration is a $50 application fee plus a $500 permit fee (or $50 for small educational events). Artist licenses are billed separately.

   All shop permits expire on December 31; renewal applications are due in writing by December 31 each year. Temporary permit applications must be filed at least 60 days before the event.

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

• Hawaii Department of Health — Tattoo Shop Permit
• City and County of Honolulu — Permits and Licenses

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