Barber / Cosmetology Permits & Licenses in Kailua, HI

Kauai County requires all businesses to register and pay an annual business tax based on gross income. Form BT-1 is filed annually. Barber services are subject to this tax.

Barber/cosmetology businesses are not required to collect Transient Accommodation Tax. This is listed to clarify exclusion. TAT does not apply to personal service businesses unless they also operate lodging.

All LLCs with employees must obtain an EIN. Single-member LLCs without employees may use the owner's SSN, but an EIN is recommended for business banking and liability protection. Apply online via IRS website.

Required in all Hawaii counties (Honolulu, Hawaii, Maui, Kauai). Serves as primary county business license.

Required for all LLCs formed in Hawaii. Annual reports required thereafter (separate requirement below).

All active LLCs must file annually to maintain good standing.

Required to operate a barber shop. Must be issued to a licensed manager or establishment owner.

Applies if business provides cosmetology services; barber shops may need both if overlapping services.

Prerequisites: 1,000 hours education or apprenticeship, pass written/practical exams. Business owner/manager typically needs this.

Prerequisites: 1,600 hours education or apprenticeship, pass exams. Relevant if business offers cosmetology.

Required for all businesses with nexus in Hawaii. Tax rate 4-4.5% on gross receipts.

Renewable every 10 years for $10; not required if using exact LLC name.

All barber shops and cosmetology establishments are subject to periodic health inspections. Failure may result in fines or closure.

All businesses in Hawaii, including barber and cosmetology services, must register for the General Excise Tax (GET), which is imposed on gross income at a rate of 4% (Oahu) or 4.5% (Neighbor Islands). Barbershops are not exempt. Registration is done via the Hawaii Tax Online (HTO) system.

Required for any LLC that hires employees. Employers must withhold Hawaii income tax from employee wages and file Form N-10 (Withholding Tax Return) quarterly. Registration is completed through Hawaii Tax Online (HTO).

All employers in Hawaii must register with the Unemployment Insurance Division. Employers pay unemployment insurance tax; employees do not contribute in Hawaii. Registration is done via the DLIR Employer Registration system.

All businesses, including LLCs in the barber/cosmetology industry, must register with the Department of Taxation using Form BB-1 (Business Registration Form) via Hawaii Tax Online (HTO). This registration includes GET, withholding, and other applicable taxes. Required even if no employees.

Honolulu imposes a county business tax (often called a 'conveyance tax') on the privilege of doing business. Other counties (e.g., Maui, Kauai, Hawaii Island) may have similar requirements. This example covers Honolulu; businesses elsewhere must check local county websites. Filing is annual via Form N-30.

Hawaii County requires all businesses to file an annual business tax return (Form BT-1) and pay a privilege tax based on gross income. Rates vary by business type and revenue. Barber/cosmetology services are classified under 'Personal Services'.

Specific classification H-11 (Barber Shop) or H-12 (Beauty Shop). See fee schedule at https://www.honolulu.gov/rep/site/csd/docs/2024_Business_License_Fee_Schedule.pdf

Must verify commercial zoning (B-1, B-2 typically allows salons). Honolulu DPP issues Zoning Verification Certificate.

Required statewide for public health compliance (HAR §11-25). Covers sanitation, equipment sterilization.

NFPA 1 compliance. Required for assembly/merc spaces like salons.

Plumbing permits specifically required for salon sinks (Hawaii Plumbing Code).

Must comply with county sign codes (max size, illumination restrictions).

Maui County imposes an annual business tax on all persons conducting business. Form BT-1 must be filed annually. Barber and cosmetology services fall under 'Personal Services'.

Barber and cosmetology businesses are public accommodations under ADA Title III. Must ensure physical access (e.g., entrances, restrooms), communication access for people with disabilities, and service animals allowed. Safe Harbor applies if facility complies with 1991 ADA Standards; otherwise, must meet 2010 Standards.

Most barbershops are Conditionally Exempt Small Quantity Generators (CESQG) if producing <220 lbs/month of hazardous waste. Must identify waste, store safely, and use licensed disposal. Not required to obtain EPA ID unless transporting waste themselves. Hawaii Department of Health may have additional rules.

Applies to all advertising (online, social media, signage). Must avoid deceptive claims (e.g., “FDA-approved” for unapproved treatments). Required to disclose material connections (e.g., paid endorsements). FTC enforces against false claims about services, pricing, or results.

FLSA requires payment of federal minimum wage ($7.25/hour) and overtime (1.5x regular rate for hours over 40/week). Tipped employees may be subject to tip credit rules. Independent contractor misclassification is a common issue in cosmetology—must meet FLSA criteria. Hawaii state law sets higher minimum wage, so state law prevails.

Requires eligible employees (12 months, 1,250 hours) to receive up to 12 weeks of unpaid, job-protected leave annually for qualifying reasons. Most small barbershops in Hawaii do not meet the 50-employee threshold, so not applicable. State law may have different thresholds.

All U.S. employers must complete Form I-9 to verify identity and work authorization. Must be retained for 3 years after hire or 1 year after employment ends, whichever is later. E-Verify is not federally required unless contracting with federal government.

FDA regulates cosmetics under FD&C Act. No pre-market approval, but products must be safe and properly labeled. Prohibited ingredients (e.g., mercury compounds) and adulteration are enforced. Devices used in cosmetology (e.g., for hair removal) may be regulated as medical devices. Adverse event reporting encouraged but not mandatory for most businesses.

All barbershops and cosmetology businesses operating in Hawaii must obtain and maintain a license from the DOH. Inspections may occur to ensure compliance with sanitation and safety standards.

LLCs must file an Annual Report each year during their assigned quarter based on the formation month. For example, if formed in January–March, the report is due in the first quarter. The report confirms business information and registered agent details.

All licensed barbers, cosmetologists, and specialty practitioners must renew their individual licenses every two years during their birth month. The renewal includes proof of active practice and compliance with continuing education if applicable.

Licensees who have not practiced at least 1,000 hours in the two years prior to renewal must complete 16 hours of board-approved continuing education, including infection control and safety standards. Those who have practiced 1,000+ hours are exempt.

The establishment permit must be displayed in a prominent location. Each licensed professional must have their current license visibly posted at their workstation or in a central location accessible to the public.

Ongoing federal tax obligations include quarterly Form 941 (Employer's Quarterly Federal Tax Return), annual Form 940 (Federal Unemployment Tax), and annual Form 1099-NEC if applicable. These are due regardless of revenue or profit.

Limited to 25% floor area; no walk-in customers typically for salons.

Required in Honolulu, similar in other counties.

Verifies compliance with building, fire, zoning codes.

Mandatory for all employers with one or more employees, including part-time. Sole proprietors without employees are exempt but may elect coverage. Coverage must be obtained before employment begins. Self-insurance is not permitted in Hawaii.

Not legally mandated by the State of Hawaii for barbers or cosmetology businesses. However, landlords, lenders, or professional associations may require it. Strongly recommended due to risk of client injury or property damage.

Not legally required by Hawaii state law for barbers or cosmetology professionals. However, it is strongly recommended to protect against claims of negligence, improper service, or client injury. Not a substitute for workers' comp or general liability.

A $10,000 surety bond is required for the establishment license (not individual practitioners). Applies to LLCs operating a salon. Bond ensures compliance with Hawaii Revised Statutes Chapter 460A and administrative rules. Bond must be issued by a surety licensed in Hawaii.

Required under Hawaii's Financial Responsibility Law (HRS § 287-2) for any vehicle used for business purposes. Minimum liability coverage: $20,000 bodily injury per person, $60,000 per accident, $10,000 property damage. Personal auto policies do not cover business use.

No federal or state law in Hawaii mandates product liability insurance for businesses selling cosmetology products. However, businesses are legally liable for harm caused by defective or unsafe products under product liability law. Strongly recommended for risk management.

Not required for standard barber or cosmetology businesses. Only applicable if the business holds an alcohol license (e.g., salon with bar service). Most barber shops and salons do not serve alcohol; thus, this does not apply in typical cases.

All multi-member LLCs are treated as partnerships and must have an EIN. Single-member LLCs need an EIN only if they hire employees or choose to be taxed as a corporation. Required for opening a business bank account and filing federal taxes.

Barber/cosmetology LLCs are pass-through entities unless electing corporate taxation. Owners report profits/losses on personal returns. Self-employment taxes apply to net earnings over $400. Estimated quarterly taxes (Form 1040-ES) required if tax liability exceeds $1,000 annually.

Federal OSHA does not cover Hawaii due to State Plan, but federal requirements apply to federal employees and maritime workers. However, OSHA’s Hazard Communication Standard (29 CFR 1910.1200) applies to all employers using hazardous chemicals (e.g., hair dyes, disinfectants, perms). Must maintain Safety Data Sheets (SDS), train employees, and label chemical containers.

Businesses with employees must withhold Hawaii personal income tax and file Form WH-3 quarterly. Form WH-5 is filed annually to reconcile withholding. Failure to file results in penalties and interest.

All Hawaii businesses must file GET returns. Most small businesses file quarterly (Form G-45). The rate is 4% for most services including barbering and cosmetology. Businesses exceeding $100,000 in annual gross income may be required to file monthly.

Businesses with 11 or more employees must maintain OSHA Form 300 (Log of Work-Related Injuries and Illnesses) and post Form 300A annually. Most small businesses with fewer than 11 employees are exempt unless asked by OSHA.

Required postings include the Federal Minimum Wage poster (DOL), Hawaii Minimum Wage poster, OSHA Workplace Safety poster, EEOC Equal Employment Opportunity poster, and Hawaii Workers’ Compensation notice. Postings must be in English and accessible to employees.

All employers in Hawaii must provide workers’ compensation coverage through a private insurer or self-insurance approved by DLIR. Proof of coverage must be displayed at the workplace.

Barber and cosmetology salons are subject to routine inspections by the Hawaii Department of Health for compliance with sanitation, sterilization, and facility standards under Chapter 11-15, HAR. Inspection includes tools, ventilation, and recordkeeping of disinfection logs.

Fire departments conduct periodic inspections to ensure compliance with fire codes, including exits, extinguishers, and flammable material storage. Frequency depends on county jurisdiction.

All businesses operating in Honolulu must renew their county business license annually. Other counties (e.g., Maui, Kauai, Hawaii) have similar requirements. Fees and deadlines vary by county.

Businesses must retain records related to General Excise Tax, withholding tax, and business licenses for at least 5 years. This includes receipts, invoices, payroll records, and tax filings.

The establishment permit must be renewed every two years. The renewal ensures compliance with facility standards, equipment, and licensed personnel on-site.

All businesses in Hawaii must file Form SED-1 to register for state taxes. This is required before providing services, even if no revenue or employees yet.