Tutoring 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. Hawaii DCCA Business Registration Division — Trade Name Registration

   Hawaii has no county clerk and no Secretary of State, so there is nowhere local to file a DBA. A tutor trading under a name other than their own legal name files a Trade Name registration (Form T-1) with the State Department of Commerce and Consumer Affairs, Business Registration Division, which can be done online. Banks and payment processors generally ask for the registration before accepting payments in the trade name.

   Official government source

   $50 filing fee for a Trade Name registration (Form T-1) plus a $1 State Archives fee; expedited service is an additional $20·Trade name registrations filed online with BREG are processed within about a week; the $20 expedite fee shortens that

   $50 filing fee for a Trade Name registration (Form T-1) plus a $1 State Archives fee; expedited service is an additional $20

   Trade name registrations filed online with BREG are processed within about a week; the $20 expedite fee shortens that

Official Sources

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

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