Child Care / Day Care Permits & Licenses in Hilo, HI

Required for all LLCs. Annual report required separately (see below).

Applies to all LLCs; filed online via HiBusiness portal.

Required for child care centers serving 13+ children. Prerequisites include facility inspection, background checks for staff, CPR/First Aid certification, 15 hours annual training per staff, and compliance with staffing ratios (e.g., 1:4 for infants). Effective standards as of 2023 updates.

Required for home-based care. Prerequisites: home safety inspection, background checks, health/safety training, zoning approval. Group homes (13-20 children) have separate rules.

Required for ALL businesses in Hawaii with nexus (sales/activity). Renews annually by June 30 if changes occur. Tax rate 4-4.5% on gross receipts.

Required to receive state subsidy payments for low-income families. Must maintain licensing and submit attendance records.

Applies if using DBA. Renews annually by December 31 ($10 renewal).

All businesses in Hawaii, including child care providers, must register for GET. Child care services are subject to GET as a service business. Registration is done via Form BB-1. County surcharge applies in Honolulu (Oahu) and Kauai. Effective rates: 4.712% (Oahu), 4.75% (Neighbor Islands).

Required for all employers in Hawaii. Child care businesses with employees must withhold state income tax from wages and remit it to the Department. Registration is completed through Form WH-1 or online via TaxOnline.

All employers in Hawaii must register for Unemployment Insurance. The tax is paid solely by the employer. Registration is done via Form UC-B or online through the DLIR Employer Portal.

Default LLC taxation is pass-through (members report on personal returns). If the LLC files Form 8832 or 8837 to elect corporate taxation, it must register for Hawaii corporate income tax. Most child care LLCs remain pass-through and thus not subject to corporate income tax.

Required for all businesses operating in Honolulu. Other counties (Maui, Kauai, Hawaii) may have similar requirements. Check with respective county: Maui (https://www.mauicounty.gov/1698/Business-License), Kauai (https://www.kauai.gov/BusinessLicense), Hawaii County (https://www.hawaiicounty.gov/departments/tax-office).

All businesses in Maui County must obtain a General Excise Tax (GET) license and pay county-level business tax. Registration through the County Finance Department.

Required for all businesses operating in Kauai. Registration includes GET and county business tax. Apply online or in person at the Department of Taxation.

All businesses in Hawaii County must obtain a business tax license. Fees based on business type and gross income. Administered by the County Tax Office.

All child care businesses must file Form G-45 quarterly, even if no income was earned. Filing frequency may be adjusted by the Department based on volume. Electronic filing required for most businesses.

Employers must file Form WH-1 quarterly and reconcile annually with Form WH-3. Must also issue Form W-2 and Form WH-2 to employees by January 31.

Employers must file Form UC-RPT quarterly. Payment is due with the return. New employers are assigned a standard rate until experience rating is established.

Required for all businesses; separate license per county. Child care exempt from GET but license still required for operations.

Required for all businesses operating in Honolulu; child care providers must specify NAICS code for child day care services (624410).

Child care limited to 6-12 children in residential zones per county codes (e.g., Honolulu Revised Ordinances Chapter 21, Article 11 home occupations).

Required for child care safety modifications like playgrounds, ramps, or room partitions.

Must comply with sign regulations in zoning district (e.g., HRS Chapter 46, county codes).

Child care facilities require NFPA 101 Life Safety Code compliance, extinguishers, exits, alarms.

Required when changing use to group E (educational/child care) occupancy.

Required for child care centers over certain size thresholds per IFC Chapter 9.

Child care meal programs need sanitation inspection; separate from state licensing.

Limits traffic, signage, employees; varies (e.g., Kauai County Code Chapter 8, Article 7).

Required for all employers with one or more employees, including part-time and minor employees. Sole proprietors without employees are exempt but may elect coverage. Administered under Hawaii Revised Statutes Chapter 386.

Not mandated by statute directly, but required by administrative rule as part of child care licensing standards. Providers must have liability insurance covering premises and operations. Minimum recommended coverage is $1 million per occurrence.

A $10,000 surety bond is required for all licensed child care centers and family child care homes in Hawaii as per Hawaii Administrative Rules Title 17, Chapter 301-5. The bond ensures compliance with child care licensing laws and regulations.

Hawaii law requires all motor vehicles operated on public roads to be covered by liability insurance meeting minimum limits: $20,000 bodily injury per person, $40,000 per accident, $10,000 property damage. Commercial use requires commercial auto policy.

Child care providers must maintain OSHA Form 300 (Log of Injuries), Form 301 (Incident Report), and post Form 300A annually if they have 11 or more employees. Exempt if under 10 employees or classified under NAICS 624410 (Child Day Care Services) with fewer than 11 employees.

All child care providers, public or private, must comply with ADA Title III. Must provide equal opportunity for children with disabilities, make reasonable modifications, and ensure physical accessibility of facilities unless "undue burden.

Applies to child care facilities in pre-1981 buildings. Requires asbestos inspection, operations and maintenance plan, and annual re-inspection. Governed by Asbestos Hazard Emergency Response Act (AHERA) for schools and child care centers.

Under the Renovation, Repair, and Painting (RRP) Rule, child care providers must use EPA-certified renovators and follow lead-safe work practices if disturbing painted surfaces in pre-1978 structures. Applies to any renovation, not just ownership.

Child care providers must ensure all advertising (websites, brochures, social media) is truthful, not misleading, and substantiated. Applies to claims about safety, curriculum, staff qualifications, and accreditation.

Child care workers are covered under the Fair Labor Standards Act (FLSA). Must pay at least federal minimum wage ($7.25/hour) and overtime (1.5x regular rate) for hours over 40/week. Some states have higher minimums (Hawaii has its own rate, but federal floor applies).

Requires eligible employers to provide up to 12 weeks of unpaid, job-protected leave for qualifying medical and family reasons. Most small child care providers in Hawaii will not meet the 50-employee threshold.

Not legally required by the State of Hawaii, but strongly recommended for child care providers to protect against claims of negligence, supervision failure, or injury. May be required by lease agreements or funding partners.

Not specifically required by Hawaii law. However, if the child care business sells products (e.g., homemade food, crafts), general or product liability coverage is advisable. No state mandate exists for such coverage in this sector.

Only applicable if the child care facility obtains a liquor license, which is highly unlikely and generally prohibited in child care settings. Not relevant for standard operations.

Not required by law, but increasingly expected due to rising employment practices claims. Protects against lawsuits related to hiring, supervision, termination, and workplace conduct.

Required for all LLCs, including child care businesses, to identify the business for tax purposes. Must be obtained even if no employees are hired.

As an LLC, child care providers must report income on Form 1040 Schedule C. If the LLC has elected corporate taxation, different forms apply. Self-employment tax (Social Security and Medicare) applies to net earnings.

Applies only if the child care business employs staff. Requires safe working conditions under the OSH Act Section 5(a)(1). Includes hazard communication, injury recordkeeping (if over 10 employees), and employee training.

Child care licensees (operators or directors) must complete at least 10 hours of approved continuing education every two years, including topics such as child development, health, safety, and nutrition. Training must be documented and submitted upon request. Per HAR Title 17, Chapter 300.

All employers must complete Form I-9 for each employee to verify identity and work authorization. Applies to all child care businesses with employees. E-Verify is not mandatory federally but may be required by state.

Federal regulations do not require licensing for providers caring for fewer than 4 unrelated children. However, this does not override state or local requirements. Hawaii has its own thresholds and mandates.

All licensed child care facilities in Hawaii must renew their registration annually by June 30. This includes family homes, group homes, and centers operating as LLCs. Failure to renew results in loss of licensure. Source updated per Hawaii Administrative Rules Title 17, Chapter 300.

All child care facilities must conduct and document quarterly fire safety inspections. A Fire Safety Certificate must be submitted annually to the Department of Health. Facilities must maintain records of all quarterly inspections for at least 3 years. Per HAR Title 11, Chapter 13.

Licensed child care facilities are subject to annual health and sanitation inspections. Inspectors evaluate food handling, diapering procedures, handwashing, illness reporting, and facility cleanliness. Inspection reports must be retained for 3 years. Per Hawaii Revised Statutes §321-12 and HAR Title 11, Chapter 13.

Child care facilities must undergo a biennial building safety inspection to ensure compliance with state and local building codes, including egress, occupancy load, and structural safety. The inspection is conducted by the county building department where the facility is located. Documentation must be kept on file.

All Hawaii LLCs must file an Annual Report by the last day of the month in which the LLC was originally formed. For example, an LLC formed in March must file by March 31 each year. Failure to file results in late fees and potential administrative dissolution. Per Hawaii Revised Statutes §428-1001.

Employers must withhold Hawaii income tax from employee wages and file Form WH-3 (monthly/quarterly) and Form WH-1 (annual reconciliation) with the Department of Taxation. Filing frequency is determined by the department based on payroll volume. Due dates vary: monthly filings due by the 20th of the following month; quarterly due on the 20th after quarter end.

Employers must file Form UC-BCR quarterly and pay unemployment insurance taxes. New employers start at 7.5% rate. Employers must also file Form UC-RPT annually by January 31. Per Hawaii Revised Statutes Chapter 386.

All employers in Hawaii must provide workers’ compensation insurance through the State Disability Compensation Program. Coverage is mandatory from the moment the first employee is hired. Employers must display a notice of compliance (Form DCD-1) in a visible location. Per Hawaii Revised Statutes Chapter 386.

Child care facilities must visibly display their current child care license, fire safety certificate, and all required labor law posters (minimum wage, workers’ comp, EEO, etc.) in a location accessible to staff and parents. Posters must be in English and the primary language of the facility if applicable.

Facilities must maintain records of daily attendance, illness, injuries, medication administration, and emergency drills. Parental consent forms for medication and field trips must be kept on file. Records must be available for inspection at any time. Per HAR Title 17, Chapter 300.

LLCs with employees must file Form 941 (quarterly federal tax return) and Form 940 (annual FUTA tax). Single-member LLCs without employees may not need to file these, but must still report income on Schedule C. EIN is required for payroll and banking.