Catering Permits & Licenses in Honolulu, HI

Required for ALL businesses with nexus in Hawaii. Catering is subject to 4% GET statewide (4.712% in Honolulu County).

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

Required for businesses holding a liquor license in Hawaii. Caterers serving alcohol must carry liquor liability insurance as a condition of licensing. Coverage typically starts at $250,000–$1 million per incident.

A $1,000 surety bond is required for all food establishments, including caterers, as part of the permit application process. The bond ensures compliance with state food safety laws. It is not an insurance policy but a financial guarantee to the state.

While single-member LLCs with no employees may technically operate without an EIN (using the owner's SSN), obtaining an EIN is strongly recommended for liability protection and banking purposes. This is a standard requirement for food businesses that may hire staff or open business accounts.

By default, a single-member LLC is disregarded for federal tax purposes and reports income on Schedule C of the owner’s Form 1040. Multi-member LLCs are treated as partnerships and must file Form 1065. All catering businesses must report income and pay self-employment tax if net earnings exceed $400.

Catering businesses must provide a safe workplace, including proper handling of hot equipment, slip-resistant footwear, safe food transport, and emergency procedures. Employers with 10 or more employees must maintain OSHA Form 300 (injury log). Hawaii operates under a federally approved State Plan (Hawaii Occupational Safety and Health Division), but federal OSHA sets baseline standards.

Catering businesses must ensure accessibility for customers with disabilities when operating from a fixed location or hosting events. Mobile catering may have fewer structural requirements but must still provide equal service. Includes accessible pathways, service counters, and communication for customers with hearing or vision impairments.

Catering businesses that prepare or clean food on-site (e.g., commissary kitchen) must comply with EPA’s National Pollutant Discharge Elimination System (NPDES) regulations. Must prevent grease, oil, and solid waste from entering sewers. Requires grease interceptor installation and maintenance per local ordinance (enforced federally via delegated authority).

Catering businesses must ensure all advertising (online, print, social media) is truthful, not misleading, and substantiated. Includes claims about food sourcing (e.g., “organic,” “locally grown”), pricing, and service capacity. Applies to all businesses under FTC Act Section 5.

All U.S. employers, including LLCs, must complete Form I-9 to verify identity and work authorization for every employee. Applies to catering businesses that hire cooks, servers, or drivers. Form must be retained for 3 years after hire or 1 year after employment ends, whichever is later.

Catering businesses must comply with federal minimum wage ($7.25/hour, though Hawaii state law requires higher), overtime (1.5x regular rate after 40 hours/week), recordkeeping, and youth employment rules. Tipped employees must receive at least $7.25/hour when tips and cash wage are combined.

If threshold is met, employers must provide eligible employees up to 12 weeks of unpaid, job-protected leave for qualifying medical or family reasons. Most small catering businesses may not meet the employee threshold, but must monitor if growth triggers compliance.

All Hawaii LLCs must file annually to maintain good standing.

Required for all food preparation/serving operations including catering. Must comply with Hawaii Food Code (2017 FDA Food Code with amendments).

Specific to mobile catering operations. Requires vehicle plan review and commissary agreement.

Required for each temporary food service event lasting ≤14 days.

Requires newspaper publication in county of principal place of business.

At least one Certified Food Safety Manager required on staff per establishment. ANSI-accredited programs accepted.

LLCs are pass-through entities for federal tax purposes, but in Hawaii, multi-member LLCs are treated as corporations unless they elect pass-through status. All businesses must file Form N-15 (for pass-through) or Form C-40 (for corporations) annually. Registration is automatic upon GET registration.

Required if the catering business has employees. Employers must withhold Hawaii income tax from employee wages and file Form HW-14 (monthly/quarterly) and annual Form HW-3. Registration is completed via Form BB-1 when setting up GET account.

All employers in Hawaii must pay unemployment insurance tax. Register using Form U-5 (Employer’s Report to Determine Liability). Annual report due by January 31. Administered by the Unemployment Insurance Division of DLIR.

Only applies if the catering business is contracted to provide meals as part of a package sold by a transient accommodations provider (e.g., wedding catering at a hotel where food is included in booking). Not applicable to standalone catering events. Administered under Chapter 237, Hawaii Revised Statutes.

While the FDA Food Code is a model guideline, it is adopted into law by state and local health departments. Catering businesses must follow FDA-recommended practices for food safety, including time/temperature control, cross-contamination prevention, and employee hygiene. Required for all food service operations, including mobile and event-based catering.

All domestic and foreign food facilities, including catering kitchens (commissaries), must register with the FDA. Registration must be renewed every 2 years (between October 1 and December 31 of even-numbered years). Failure to register can result in detention of food products.

All catering businesses in Hawaii must register for a General Excise Tax (GET) license. The license does not expire but requires ongoing tax filings. Catering services are subject to 4% GET on the neighbor islands and 4.5% on Oahu. Businesses must file Form G-45 monthly or quarterly.

Catering businesses must file Form G-45 either monthly or quarterly depending on tax liability. Monthly filers report by the 20th of the following month. Quarterly filers report by the 20th of the month following the quarter (e.g., April 20 for Q1).

Catering businesses must make estimated GET payments if not withholding sufficient tax through regular filings. Payments are due with Form G-45.

Catering businesses are required to obtain and renew a Food Establishment Permit from the Hawaii DOH. Permits are issued per location and must be renewed annually. Fee varies by county and type of food service. Inspections are required for initial and renewal approval.

Catering businesses are subject to routine, unannounced health inspections by the Hawaii DOH. Frequency depends on the risk classification of the operation (e.g., mobile vs. fixed kitchen). Inspections ensure compliance with Hawaii Food Code.

Fixed-location catering kitchens may be subject to fire safety inspections by the local county fire department. In Honolulu, businesses may need a Fire Permit and are inspected periodically. Mobile caterers may be exempt unless storing flammable materials.

Employers in Hawaii must display federal and state labor law posters in a conspicuous location accessible to employees. Required posters include minimum wage, workers’ compensation, and anti-discrimination notices. Available for free download from DLIR website.

Catering businesses with employees must file federal employment tax returns: Form 941 (quarterly), Form 940 (annually for FUTA), and W-2/W-3 forms by January 31. EIN is required for payroll tax reporting.

Employers must withhold state income tax from employee wages and file Form HW-14 (monthly/quarterly). Annual reconciliation with Form HW-3 required by January 31.

All employers in Hawaii must provide workers’ compensation insurance through a licensed insurer or self-insurance program. Coverage must be continuous while employees are on payroll.

Employers must file Form UC-10/UC-10A quarterly and pay unemployment insurance tax. New employers are assigned a rate based on industry risk; rates adjust annually.

All counties in Hawaii impose a General Excise Tax and/or Business License Tax. For example, Honolulu County requires a Business License Tax registration based on gross income. Catering businesses must register with the county where they are physically located or operate. Each county has its own forms and fee schedules: Honolulu (Form BLT-1), Maui (Form BLT-1), Kauai, and Hawaii County have similar requirements.

While not a tax, this permit is a mandatory regulatory requirement for catering businesses that prepare or store food. Required by the Food Safety Branch of the Hawaii DOH. Applies to all catering businesses that handle food. Renewed annually. Registration includes inspection of kitchen facilities.

Required for catering businesses using trucks, carts, or temporary kitchens. Inspection of vehicle and food handling practices required. Issued by state or county health department.

All businesses, including catering, must register for GET. File Form BB-1 to register. Tax is imposed on gross income, not net profit. No exemption for small businesses.

All businesses must obtain from their respective county (Honolulu, Hawaii, Maui, Kauai). Catering classified under NAICS 722320.

Required in Honolulu County (Oahu). Fee schedule at https://www.honolulu.gov/rep/site/csd/docs/2023_Business_License_Fee_Schedule.pdf

Zoning must allow home occupation; food prep often restricted. Check county zoning maps.

Must confirm property zoned for commercial food service (e.g., B-2, CG).

Required for any structural changes to accommodate catering operations.

County sanitarians enforce; plan review required for new kitchens. Effective 2023 fees.

For hood systems, extinguishers; NFPA 96 compliance.

Verifies compliance with building/zoning codes for intended use.

Annual inspection often required.

Mandatory for all employers with one or more employees in Hawaii, including part-time workers. Sole proprietors without employees are exempt unless working in construction. Coverage must be obtained through the state’s private insurance market; self-insurance is allowed with approval.

While not codified as a standalone insurance mandate, the Hawaii Department of Health requires proof of general liability insurance as part of the food establishment permit process for caterers. Minimum coverage typically expected: $1 million per occurrence.

Hawaii law requires all motor vehicles operated on public roads to carry minimum liability coverage: $20,000 bodily injury per person, $40,000 per accident, and $10,000 for property damage. Applies to any vehicle used for catering operations, including food trucks or delivery vans.

Businesses must retain tax records (e.g., GET, withholding, federal taxes) for at least 6 years. Employment records (payroll, W-4s, time sheets) must be kept for 4 years under federal law. Records must be available for inspection upon request.

The General Excise Tax license and Food Establishment Permit must be visibly displayed at the business location. Mobile caterers should carry copies for inspection.