Holders of a county liquor license for Manufacturer, Wholesaler, or BrewpubĪnyone who distributes cigarette or tobacco products or comes into the possession of cigarette or tobacco products that have not been acquired from another licensee or retail tobacco permit holderĬigarette and Tobacco – Retail Tobacco PermitĪnyone who sells cigarettes and tobacco products to consumers. With the intention of selling or using the liquid fuel in the stateĪnyone who purchases liquid fuel from licensed distributors with the intention of selling the liquid fuel to consumers. Persons/businesses that refine, manufacture, produce, or compound liquid fuel in the state or import liquid fuel into the state. Rental Motor Vehicle, Tour Vehicle, and Car-Sharing Vehicle Certificate of RegistrationĪnyone that rents out motor and/or tour vehicles or operates a car-sharing organization. Transient accommodations brokers, travel agencies, or tour packagers who enters into arrangements to furnish transient accommodations at noncommissioned negotiated contract rates.
Transient Accommodations Tax Certificate of RegistrationĪnyone who rents a transient accommodation (for example, a house, condominium, hotel room) to a transient for less than 180 consecutive days
The table below summarizes by type of license, who must register, the registration frequency, and associated fees Tax License TypeĪnyone who receives income from conducting business activities in the State of Hawaii including, but not limited to: wholesaling, retailing, farming, services, construction contracting, rental of personal or real property, business interest income, and royalties. Owners and/or operators of properties used for transient accommodations purposes should familiarize themselves with the transient accommodations tax procedures of the county the property is located in and anticipate an increase in the expense of furnishing their transient accommodations.Businesses operating in Hawaii are required to register with the Department to obtain a license, permit, certificate registration, or exemption, (all generally referred to by the Department as a “license”).
The taxable value of all contracts entered into on or after the adoption of the applicable ordinance is subject to the county TAT, regardless of whether the contract allows for the passing on of any tax or any tax increase.The taxable value of written contracts entered into before the adoption of the relevant ordinance, which do not require the passing on of increased rates of taxes, if received beginning in the taxable year in which the applicable county TAT becomes effective, is not subject to the county TAT.Passing on of County Transient Accommodations Taxes in ContractsĬounty transient accommodations taxes are levied on the taxable value of all written contracts that require the passing on of a TAT imposed under Chapter 237D. The TAT is levied as of December 14, 2021. City and County of Honolulu: Bill 40, CD2, FD1 was enacted as Ordinance 21-33.The TAT will be levied beginning on January 1, 2022. County of Hawai'i: Bill 81, Draft 2 was enacted as Ordinance 21-89.The TAT is levied as of November 1, 2021. 101, Draft 1 was enacted as Ordinance No.