Food Truck Permits & Licenses in Hilo, HI

All LLCs must file Articles of Organization online via BREG system to obtain Certificate of Good Standing. Required for all Hawaii LLCs.

Required for all LLCs to maintain good standing. Online filing via HiBIS system.

Required for ALL businesses in Hawaii making sales. Food trucks file under NAICS 722330. Renews automatically unless notified.

Food trucks classified as 'mobile food establishment.' Requires plan review, HAACP plan, and passing inspection. County health departments handle issuance.

Submit construction plans, equipment list, menu, and water/waste diagrams. Must meet 2022 Food Code standards.

Required if food truck uses DBA. Valid for 10 years, renewable.

Only if food truck brokers lodging; generally not applicable.

All businesses in Hawaii, including food trucks, must register for General Excise Tax (GET), which functions as a sales tax but applies to gross income. Food trucks are not exempt. Registration is done via the Hawaii Tax Online (HTO) system. The rate varies by county: 4% on neighbor islands (e.g., Maui, Big Island), 4.5% on Oahu due to the additional 0.5% county surcharge.

Required if the food truck LLC hires employees. Employers must withhold Hawaii income tax from employee wages and remit it to the state. Registration is completed through the Hawaii Tax Online (HTO) system. Applies to all employers in Hawaii, regardless of business size.

All employers in Hawaii must register with the DLIR’s Unemployment Insurance Division. This includes food truck businesses that hire staff. Registration form U-1 must be filed. Rate for new employers is 2.7% on wages up to $50,000 per employee annually (2024 rate).

All GET-registered businesses must file an annual reconciliation return (Form G-45) summarizing the year’s activity. Due date depends on fiscal year; for calendar-year businesses, it is due January 20. This is in addition to periodic GET filings.

Food truck LLCs must file GET returns quarterly unless the Department assigns a different filing frequency. Filings are submitted via Hawaii Tax Online (HTO). The return covers gross income earned during the quarter, subject to 4% or 4.5% GET depending on location.

All businesses operating in Hawaii counties must obtain a county business license (also called a 'Business Tax Certificate'). For food trucks in Honolulu, apply through the Real Property Assessment Division. Other counties (e.g., Maui, Kauai, Hawaii) have similar requirements. Fees are based on gross income brackets. Food trucks are not exempt.

This tax does not apply to food trucks. TAT is levied on transient accommodations (e.g., hotels, vacation rentals) at 10.25%–14.982%. Food truck operators are not required to collect or remit TAT.

This tax does not apply to food truck operations. It applies only to specific industries such as fuel distributors, insurers, and telecom providers.

All LLCs must obtain a Federal Employer Identification Number (EIN), even if no employees are hired. Required for opening a business bank account, filing federal taxes, and state tax registration. Apply online via IRS website.

Hawaii food truck operating as an LLC taxed as a partnership or S-corporation must file federal income tax return annually. LLCs taxed as disregarded entities report on owner’s personal return (Form 1040 Schedule C), due April 15. This requirement applies to all LLCs regardless of state.

All LLCs must register with the DCCA. This is not a tax registration but a prerequisite for tax compliance. Required before applying for GET license or county business license. File online via the DCCA Business Registration System.

All food trucks in Hawaii must obtain a Mobile Food Facility Permit. The application requires a vehicle inspection, floor plan, and food safety certification. Renewal is annual. This is distinct from business licensing and must be renewed yearly.

Required for all businesses operating in Hawaii County. Food trucks classified under mobile food service.

Specific to mobile food facilities; requires approved commissary and vehicle inspection.

Applies to all businesses. Prohibits deceptive advertising (e.g., false claims about ingredients, pricing, or origin). If the food truck collects customer data (e.g., via app or loyalty program), FTC’s privacy rules apply. Not specific to food trucks but enforced across sectors.

Food truck owners must comply with Fair Labor Standards Act (FLSA), including minimum wage ($7.25/hour federal, but Hawaii state rate is higher), overtime pay (1.5x for hours over 40/week), and recordkeeping. Tip credits do not apply in Hawaii due to state law.

All employers must complete Form I-9 to verify identity and work authorization for every employee. E-Verify is not federally required but may be mandated by state or contract.

FDA Food Code is adopted by states; Hawaii enforces it through the Department of Health. Requires safe food handling, temperature control, handwashing facilities, and source approval (e.g., approved commissary kitchen). While FDA does not license food trucks directly, compliance is enforced via state inspection.

Applies under the Bank Secrecy Act. Food trucks accepting large cash payments must file Form 8300. Common for event-based sales or catering contracts.

All Hawaii LLCs must file an Annual Report every year. The due date is determined by the quarter in which the LLC was formed. Filing is done online via the Hawaii Business Express portal.

All businesses in Hawaii collecting revenue must file GET returns, even if no tax is due. Food trucks are subject to the 4% GET rate (or 4.5% on Oahu). Filings are submitted via Form G-45.

Requires plan review, commissary agreement, and health inspection per Maui County Code Chapter 14.13.

Classified as transient food service; zoning approval required per Kauai County Code Sec. 8-7.2.

Required for all mobile food units per Hawaii Administrative Rules §11-50-02. County health depts handle issuance.

Honolulu Ordinance 93-19 restricts mobile food to C-1/C-2 commercial zones or with special permit.

Required per NFPA 1 and HFD Rules Sec. 105.6 for mobile cooking operations.

Maui County Code Sec. 13.12 requires designated vending zones or special parking permit.

Applies if truck has attached permanent signage; temporary menu boards often exempt.

Honolulu Revised Ordinances Chapter 43, Article 11.

Mandatory for all employers with one or more employees under Hawaii Revised Statutes (HRS) §386-6. Sole proprietors without employees are exempt but may elect coverage. Food truck LLC owners who employ staff must carry coverage. Coverage must be obtained through a licensed insurer or approved self-insurance program.

Not mandated by state law but required by local jurisdictions (e.g., Honolulu) as a condition of issuing a food cart/truck permit. Typically requires minimum $1 million in general liability coverage. Other counties (e.g., Maui, Kauai) may have similar local requirements.

Employers must register with DLIR, obtain workers’ compensation insurance, and display the 'Notice to Employees' poster. Insurance must be maintained continuously.

All food handlers must obtain a Food Handler Permit through an approved training course. The permit is valid for 2 years. Employers must ensure staff are certified.

Required for all food trucks. Issued by county health departments. Permit must be renewed annually and is subject to inspection. Application includes plans, equipment list, and site map.

Inspections conducted by county health departments. Focus on food safety, equipment sanitation, water supply, and waste disposal. Scores are publicly posted.

Required in most counties. Focuses on fire extinguishers, grease hoods, gas systems, and electrical safety. Certificate must be displayed on premises.

EIN is issued once and does not expire. However, businesses must notify IRS of changes (e.g., address, responsible party).

Businesses must self-report and pay use tax on out-of-state purchases, equipment, and supplies not taxed at purchase. Filed with GET return (Form G-45).

Employers must display 'Minimum Wage', 'Equal Employment Opportunity', and 'Workers' Compensation' posters in a visible employee area. Posters available from DLIR website.

Businesses must retain sales records, tax returns, receipts, and invoices for at least 5 years. Applies to all tax-related documents under Hawaii law.

Honolulu, Maui, Hawaii County, and Kauai require local business licenses. Fees based on gross income. Must be renewed annually. Example: Honolulu requires a Business Tax License.

LLCs taxed as sole proprietorships or partnerships must make quarterly estimated tax payments for federal income and self-employment tax using Form 1040-ES.

Businesses with taxable income must make quarterly estimated income tax payments using Form N-15. Due dates align with GET filings.

Required under Hawaii law for all motor vehicles operated on public roads. Minimum liability coverage: $20,000 bodily injury per person, $40,000 per accident, and $10,000 for property damage (20/40/10). Food trucks qualify as commercial vehicles and must be insured accordingly. Personal auto policies do not cover commercial use.

A surety bond of $1,000 is required as part of the Conditional Use Permit (CUP) process for food trucks in Honolulu. The bond ensures compliance with city regulations. Not required statewide but mandated locally in Honolulu. Other counties may have different bonding requirements.

Not legally required by Hawaii law, but strongly recommended for food truck operators due to risk of foodborne illness or contamination claims. Often included in general liability policies. Absence increases personal financial risk in litigation.

Not required for food truck businesses in Hawaii. Typically relevant for service-based professionals (e.g., consultants, lawyers). Not applicable to food service operations.

Required only if the food truck holds a liquor license. Hawaii mandates liquor liability insurance as part of the licensing process for businesses selling alcohol. Minimum coverage typically $1 million per incident. Food trucks without alcohol service are exempt.

Not mandated by state law but often required by local permitting processes, landlords, or event organizers. Covers owned/leased equipment, inventory, and fixtures. Essential for food trucks with high-value appliances.

Not legally required by Hawaii law, but strongly recommended due to risk of foodborne illness claims. Often included in general liability or umbrella policies. Venues and events may require proof of coverage.

Required for all LLCs, including single-member LLCs that elect to be taxed as corporations or have employees. Even if not required, it is recommended for banking and licensing purposes.

By default, single-member LLCs are disregarded entities (file via owner’s Schedule C), and multi-member LLCs are taxed as partnerships (file Form 1065). LLCs may elect corporate taxation (Form 1120). Food truck income must be reported annually.

Applies only if the food truck employs workers. Requires safe working conditions, access to safety data sheets (SDS), and reporting of work-related injuries. Training on fire, burns, slips, and equipment use is recommended.

Food trucks must provide equal service to individuals with disabilities. This includes communication (e.g., accessible menus), service policies, and physical access if customers approach the service window. Full structural modifications are not required for mobile units, but DOJ guidance emphasizes effective communication and service equity.

Used cooking oil must be stored and disposed of properly to prevent environmental contamination. Discharging wastewater into storm drains is prohibited under the Clean Water Act. Food trucks using generators may be subject to air emissions rules.