Brewery / Distillery Permits & Licenses in Hilo, HI

Required per International Fire Code adopted locally

All LLCs must file Articles of Organization online via HBE (Hawaii Business Express). Fee is one-time for initial filing; annual reports required separately.

Required for all LLCs to maintain good standing.

Applies to ALL businesses in Hawaii; breweries/distilleries pay 4% or 4.5% GET on gross receipts (higher rate on Oahu).

Specific to breweries producing malt beverages. County liquor commissions (e.g., Honolulu: https://www.honolulu.gov/liquor/) handle issuance; must comply with zoning and public safety prerequisites. No exam required.

Specific to distilleries producing distilled spirits. Issued by county commissions; site inspection and zoning approval required as prerequisites.

Applies if business uses DBA; publication in newspaper required ($150-$300 est.). Renewal every 10 years.

Optional but recommended for brewery/distillery brand protection; not a prerequisite for operation.

All businesses in Hawaii, including breweries and distilleries, must register for GET. The standard rate is 4% for most counties; 4.5% in Honolulu. Distilleries may be subject to additional federal excise taxes. GET applies to gross income from business activities, not net profit.

Required for all employers in Hawaii. Employers must withhold state income tax from employee wages and remit it to the state. Applies to brewery/distillery operations with staff.

Mandatory for all breweries and distilleries under federal law. Includes registration for federal excise tax obligations. Must file Form TTBB F 5110.31. Distilleries pay federal excise tax on spirits at $13.50 per proof gallon for first 100,000 gallons annually, then $27.00 thereafter.

All alcohol producers must register with the IRS and obtain an Employer Identification Number (EIN). Required for federal excise tax reporting. Breweries and distilleries must file Form 720 quarterly to report and pay federal excise taxes.

Employers must register and pay unemployment insurance tax (SUTA) based on taxable wages. Rate varies by employer experience rating (0.3% to 6.7% as of 2024). Applies to all employers in Hawaii, including breweries and distilleries.

Distilleries and breweries producing or selling alcoholic beverages must register for Hawaii liquor tax. Tax is imposed on the first sale of liquor in the state (manufacturer level). Rate is 50¢ per gallon for distilled spirits; beer and wine taxed at different rates. Separate from GET.

Distilleries must pay an annual occupational tax and register under 26 U.S.C. 5101. Breweries are exempt from this tax unless producing spirits. Form 5130.23 must be filed annually. Due by July 1 each year.

Only applies to businesses operating in Honolulu County. Other counties (Hawaii, Maui, Kauai) do not currently impose a local business privilege tax. Brewery/distillery must file annually and pay based on gross receipts.

Required for all businesses; separate applications per county (Honolulu, Hawaii, Maui, Kauai)

Applies in Honolulu County (Oahu); fee based on gross receipts tiers

Breweries often require Class III zoning use permit in Hawaii County; check specific parcel zoning

Required for tanks, fermentation rooms, structural changes; plan review needed

Breweries with public tasting classified as food establishments; county enforcement varies

Distilleries trigger High Hazard Occupancy permit due to alcohol production

Required before public occupancy for tasting room/production

Size, lighting, placement restrictions per zoning; varies by county

All employers must complete Form I-9 for each employee to verify identity and work authorization. Requires inspection of acceptable documents. Records must be retained for 3 years after hire or 1 year after termination, whichever is later.

Most commercial electronic equipment (routers, POS systems) are pre-authorized. However, custom or industrial control systems may require certification. Not typically a direct burden if using off-the-shelf equipment.

Requires proper classification (UN 1170, Ethanol), packaging, labeling, and shipping papers. Employees involved in shipping must be trained and certified every 3 years. Beer (typically <24% ABV) is generally exempt.

All Hawaii LLCs must file an Annual Report each year. The due date is determined by the quarter in which the LLC was initially registered. For example, if formed in January–March, the report is due March 1 annually. Failure to file may lead to administrative dissolution.

LLCs with employees must file quarterly Form 941 and annual Form 940. Single-member LLCs disregarded for tax purposes may not need to file these unless they have employees. Brewery/distillery operations often require excise tax filings (see TTB requirements).

All businesses in Hawaii must collect and remit GET. Breweries/distilleries are typically subject to a 0.5% rate for wholesale and 4% for retail. Must file Form G-45.

Breweries and distilleries must file Form 5000.24 (TAX 5000.24) monthly to report production, withdrawals, and tax liability. Must be filed even if no activity occurred.

All alcohol manufacturers (breweries, distilleries) must renew their ABC license annually by June 30. Includes background check and facility inspection. Failure to renew may result in license suspension.

Breweries and distilleries must renew their TTB Basic Permit annually. Renewal must be submitted via Form TTB F 5000.24. No fee if filed on time; late renewal incurs $125 fee.

Required for any facility preparing or serving food. Breweries/distilleries with on-site food service must obtain and renew this permit annually. Inspections are unannounced and conducted at least once per year.

Required by all counties in Hawaii. Distilleries and breweries using flammable liquids or gases must pass annual fire inspection. Certificate must be posted on premises. Schedule varies by county (e.g., Honolulu requires annual inspection under Fire Code).

Breweries/distilleries with 11+ employees must maintain OSHA Form 300 (log of injuries), Form 301 (incident reports), and post Form 300A annually from February 1 to April 30. Records must be retained for 5 years.

Employers must display current Hawaii labor law posters (minimum wage, workers' comp, anti-discrimination) in a conspicuous location. Posters must be updated as laws change. Available for free download from DLIR.

Required federal posters include Fair Labor Standards Act (FLSA), OSHA Employee Rights, and Equal Employment Opportunity (EEO). Must be displayed in English and other languages if workforce is non-English speaking.

Distilleries must obtain TTB formula approval for each new spirit product. Breweries may need approval for certain additives or novel ingredients. Approval is not annual but required before launch.

Breweries and distilleries must file Form LQ-100 monthly to report gallons produced, withdrawn, and tax due. Tax rates vary by alcohol type and proof.

While not annual, breweries/distilleries must maintain compliance with local building codes. Certificate of Occupancy must be renewed if there are structural changes. Some counties require periodic re-inspection for commercial occupancies.

Facilities storing hazardous substances above threshold quantities must file Tier II emergency and hazardous chemical inventory report annually with HEER and local fire department by March 1 under EPCRA.

Must be renewed annually. Form TTB F 5000.24 is used for renewal and tax reporting.

Form LQ-100 must be filed monthly to report gallons of beer, wine, and spirits produced and tax due.

Chapter 5-5 HRS and county ordinances; breweries with events often need

Common on island properties; major permit with public hearing

Required for all employers with one or more employees, including part-time and family members over 18. Sole proprietors without employees are exempt. Coverage must be obtained through private insurers or the state's assigned risk pool.

While not statutorily mandated for all businesses, general liability insurance is strongly recommended for breweries/distilleries due to premises liability risks. Often required as part of lease agreements or third-party contracts.

Hawaii does not legally require product liability insurance, but it is strongly recommended for breweries/distilleries that produce and sell consumable products. Covers claims related to contamination, labeling errors, or illness.

Not required by Hawaii state law, but highly recommended for breweries/distilleries operating tasting rooms. Covers claims arising from alcohol-related incidents involving patrons. Some local jurisdictions or landlords may require proof of coverage.

Required for any vehicle registered to the LLC. Hawaii law mandates minimum liability coverage for all motor vehicles: $20,000 bodily injury per person, $40,000 per accident, and $10,000 property damage (20/40/10).

TTB requires a continuing surety bond under 27 CFR § 55.22. The bond ensures payment of federal excise taxes and compliance with TTB regulations. Bond amount is determined by expected tax liability. Required for both breweries and distilleries.

Required surety bond of $1,000 for most ABC license types in Hawaii (HAR § 16-20-20). The bond is filed with the ABC Division and ensures compliance with state alcohol laws.

Not legally required in Hawaii. May be beneficial for distilleries/breweries offering consulting services, recipe development, or contract manufacturing. Covers claims of negligence or professional error.

All breweries/distilleries structured as LLCs must obtain an EIN unless they are single-member LLCs with no employees and no excise tax obligations. However, most breweries/distilleries will need an EIN due to alcohol excise tax reporting.

Required under the Federal Alcohol Administration Act. Includes submission of Form 5100.24 (for breweries) or Form 5100.25 (for distilleries). Must also submit formulas for products containing alcohol.

Federal excise tax rates: breweries pay $16–$18 per barrel depending on volume; distilleries pay $2.70–$13.50 per proof gallon depending on production size and type. Must file TTB Form 5000.24 (Notice of Registration) and maintain records.

Includes hazard communication (chemicals in cleaning agents, fermentation gases), machine guarding (bottling lines), respiratory protection (dust, vapors), and emergency action plans. Distilleries must pay special attention to flammable vapors and confined space entry.

Requires accessible entrances, restrooms, counters, and pathways. Applies to physical facilities and digital content (e.g., website for bookings or sales). Does not apply to private clubs or facilities not open to the public.

Distilleries and breweries often exceed threshold due to fuel for boilers or generators. Plan must be certified by a Professional Engineer. Does not apply to facilities with less than 660 gallons in aboveground containers and no history of spills.

Most breweries/distilleries generate small quantities of hazardous waste. Must register with EPA if generating >220 lbs/month (SQG). Requires proper labeling, storage, and disposal via licensed hauler. Hawaii-specific rules may be stricter.

Required under FSMA. Includes reporting of facility information and emergency contact. Distilleries and breweries are considered food facilities. Registration must be renewed in December of odd-numbered years.

Prohibits deceptive or unsubstantiated claims (e.g., "organic," "locally brewed," "health benefits"). Must ensure all advertising is truthful and not misleading. Applies to websites, social media, and packaging. Works in conjunction with TTB labeling rules.

Requires payment of federal minimum wage ($7.25/hour), overtime (1.5x regular rate after 40 hours), and proper recordkeeping. Applies to tipped employees in taprooms. State law may impose higher standards (Hawaii has higher minimum wage).

Requires up to 12 weeks of unpaid, job-protected leave for qualifying medical or family reasons. Posting and recordkeeping requirements apply. Most small breweries/distilleries may not meet threshold, but must comply if they grow.