Yoga Studio 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 Planning and Permitting — Certificate of Occupancy (Assembly Use)

   A yoga studio in a commercial space in Kailua needs a Certificate of Occupancy classifying the space for assembly or fitness use, issued by the Department of Planning and Permitting — there is no Kailua building department. If the previous tenant's use was different, the change of occupancy is what triggers the permit, and exits, occupancy limits and fire protection are checked as part of it.

   Official government source

   Valuation-based under ROH 18-6.2 — $20 for work valued at $500 or less, rising to roughly $230 on a $10,000 job and about $980 on a $50,000 job; when plans are required, a plan review fee of 20% of the permit fee (capped at $25,000) is added. DPP publishes an online Building Permit Fee Calculator.·Tenant improvement work needing plan review runs longer than simple permits; DPP's instant online permits cover only small-scope work

   Valuation-based under ROH 18-6.2 — $20 for work valued at $500 or less, rising to roughly $230 on a $10,000 job and about $980 on a $50,000 job; when plans are required, a plan review fee of 20% of the permit fee (capped at $25,000) is added. DPP publishes an online Building Permit Fee Calculator.

   Tenant improvement work needing plan review runs longer than simple permits; DPP's instant online permits cover only small-scope work

Official Sources

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

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