Hotel / Motel Permits & Licenses in Honolulu, HI

TAT is filed with Form G-45 along with GET. Rate is 10.25% on all transient accommodations. Must be collected from guests and remitted monthly.

Employers must file Form QC-WR (Quarterly Contribution and Wage Report) each quarter. Includes wage details and unemployment tax payments.

A county surcharge of 0.5% applies on Oahu (making total GET 4.5%), and 0.712% on neighbor islands (making total GET 4.712%). Collected and administered by the state, not local counties.

SUTA is the state-level unemployment tax. New employers are assigned a standard rate (0.05% in 2024) until experience rating is established. Paid quarterly via Form QC-WR.

Required for all LLCs with employees or multiple members. Used for federal income tax, payroll tax, and unemployment tax filings. Apply online via IRS EIN Assistant.

Only required for businesses operating on Oahu. Other counties (Maui, Kauai, Hawaii Island) do not currently impose a general business license tax. Fee based on gross income brackets.

Some counties may require additional permits for transient lodging beyond state tax registration. Contact the county planning or finance department.

Required in all counties (Honolulu, Hawaii, Maui, Kauai). Specific application via county finance or planning depts. Honolulu: https://www.honolulu.gov/csd/doing-business/

State-mandated but administered locally for hotels/motels (5+ units). Honolulu process: https://www.honolulu.gov/dpp/permitting/transient-accommodations/

All hotels must file Form G-45 monthly or quarterly. Frequency based on annual liability. Includes reporting of both GET and TAT.

Required for all LLCs formed in Hawaii. Annual reports required separately (see below).

Applies to all LLCs. Must report changes in members/managers.

Required for all hotels/motels (4+ units). Prerequisites include zoning approval, building permits, and GET license. HRS Chapter 237D.

Required for ALL businesses in Hawaii with nexus. Transient accommodations tax (TAT) filed under same license (10.25% rate).

Requires publication in newspaper for 4 weeks. Renew every 10 years or upon LLC changes.

Quarterly contributions required based on experience rating.

Required by HRS §386-93. Obtain from private insurer or self-insure (rare for small biz).

All businesses in Hawaii, including hotels and motels, must register for GET. The General Excise Tax applies to all business activities, including room rentals. Rate is 4% on Oahu and 4.712% on neighbor islands (includes county surcharge).

Hotels and motels must collect and remit Transient Accommodations Tax at a rate of 10.25% (statewide). This is in addition to GET. Applies to all transient lodging. Must be registered with the same Hawaii Tax ID as GET.

Employers must register to withhold Hawaii personal income tax from employee wages. Registration is done via Form BB-1 or online through TaxOnline.

All employers with employees in Hawaii must register for unemployment insurance tax. Tax rate varies by employer experience rating, between 0.05% and 6.2% of first $47,700 in wages per employee (2024 rate).

Hotels/motels require CVZ (Commercial Visitor Zone) or conditional use in most counties. Hawaii County: https://www.hawaiicounty.gov/departments/planning/zoning

Required for structural changes. Honolulu fees: https://www.honolulu.gov/dpp/permitting/building/

All counties regulate signage. Maui: https://www.mauicounty.gov/241/Building-Permits

Hotels/motels classified as public accommodations. Local enforcement via county health.

Required for assembly occupancies >50 persons. All counties.

Issued after fire/life safety approval.

Annual monitoring contract also required.

Hotels require 1 space/guest room minimum (varies by zoning).

Required for all employers with one or more employees in Hawaii, including part-time and family members over 18. Sole proprietors without employees are exempt but may elect coverage. Administered by the Disability Compensation Division (DCD) under DLIR.

Not legally required by the State of Hawaii for all businesses, but strongly recommended for hotels/motels due to high public exposure. Often required by landlords, lenders, or franchise agreements. Regulated at the contract level, not by statute.

Not legally required in Hawaii for hotel/motel operations. However, may be required if offering travel booking, concierge services, or event planning as professional services. Considered best practice but not a statutory mandate.

Required only if the hotel/motel business acts as a general contractor for construction, remodeling, or repair. Not required for routine maintenance. Bond amount is $10,000 for most classifications.

Required for all vehicles registered under the LLC. Minimum liability limits: $20,000 bodily injury per person, $40,000 per accident, $10,000 property damage (Hawaii Financial Responsibility Law). Applies regardless of business type.

No specific state mandate for product liability insurance. However, if the hotel sells retail items (e.g., snacks, souvenirs, spa products), it may face liability claims. Coverage is typically bundled in general liability policies. Not a standalone legal requirement.

Required as part of obtaining a liquor license. The state does not mandate a specific policy but requires proof of "dram shop" liability coverage (typically $1–2 million) as a condition of licensing. Enforced through the liquor license application process.

Employers must file Form HW-1 monthly or quarterly to report withheld state income taxes. Frequency determined by the Department based on payroll volume.

Required for all LLCs operating as businesses, including hotels/motels, regardless of whether they have employees. Even single-member LLCs must obtain an EIN if they have employees or operate in certain industries.

Multi-member LLCs are taxed as partnerships and must file Form 1065; single-member LLCs are disregarded entities unless electing corporate taxation. Hotel income is subject to federal income tax. Self-employment tax applies to net earnings from self-employment (Schedule C).

Applies to all employers with employees. Hotels must maintain a safe workplace, provide hazard communication training, post OSHA Form 300A (if 10+ employees), and report severe injuries (hospitalization, amputation, fatality) within 24 hours. Housekeeping, chemical handling (cleaning supplies), and slip hazards are key concerns.

Title III of the ADA requires hotels to provide accessible guest rooms, public spaces, signage, and amenities. Minimum number of accessible rooms based on total rooms (e.g., 5% of rooms for 50–100 rooms). Reservations must allow guests to identify accessible features. Applies to all places of public accommodation.

Applies to all residential rental units, including motel/hotel rooms if long-term stays are offered. Requires landlords to disclose known lead-based paint hazards and provide EPA-approved information pamphlet. Applies even if no renovations are planned.

Hotels must ensure all advertising (websites, brochures, third-party platforms) is truthful and not misleading. Includes accurate representation of room availability, pricing, amenities, and cancellation policies. Applies under Section 5 of the FTC Act. Online reviews must not be manipulated.

FLSA requires payment of federal minimum wage ($7.25/hour) and overtime (1.5x regular rate for hours over 40/week). Applies to housekeeping, front desk, maintenance, and management staff. Some hotel employees may qualify for tip credit provisions.

All employers, including hotel LLCs, must complete Form I-9 for each employee to verify identity and work authorization. Original documents must be examined. Forms must be retained for 3 years after hire or 1 year after employment ends, whichever is later.

Requires eligible employees (12 months with employer, 1,250 hours in past year) to be granted up to 12 weeks of unpaid, job-protected leave annually for qualifying reasons (birth, serious health condition, military family leave). Hotels meeting the employee threshold must post notice and administer leave properly.

FCC requires hotels to allow guests to use personal mobile devices and not block Wi-Fi hotspots. Must provide access to closed captioning and hearing aid compatibility. If offering telephone service, must support TTY/TDD for hearing-impaired guests. Applies under FCC rules implementing the Twenty-First Century Communications and Video Accessibility Act (CVAA).

While state health departments enforce most food safety rules, federal FDA Food Code sets national standards. Requires safe handling, proper labeling (allergens), and compliance with Nutrition Labeling and Education Act (NLEA) if offering prepared foods for sale. Menu labeling required for chains with 20+ locations.

Hotels selling alcohol must obtain a Federal Basic Permit from TTB under the Federal Alcohol Administration Act. This is in addition to state and local liquor licenses. Required for importers, wholesalers, and retailers of alcohol.

Required by some counties (e.g., Honolulu) as part of the business license application. For example, the City and County of Honolulu requires a $1,000 Innkeepers Bond for hotels/motels under DCCA Business Licensing Division. Not a statewide mandate but locally enforced.

Required of all businesses, including hotels/motels. Must file quarterly GET returns. Administered by the Department of Taxation.

Employers must display the 'Notice to Employees' (workers’ comp) and 'Unemployment Insurance Notice' posters in English and any language spoken by employees. Available in multiple languages on DLIR website.

All employers with employees must display OSHA Form 2204: 'Job Safety and Health Protection' in a conspicuous place. Available in English and Spanish.

All hotels and motels must pass annual fire safety inspection. Includes review of exits, alarms, extinguishers, sprinklers, and emergency lighting. Certificate of Inspection must be displayed. Contact local fire department for scheduling.

Hotels with food service operations are subject to routine health inspections. Must maintain food handler permits and sanitation standards. Inspection frequency may increase based on violations.

Hotels are classified as Group R-1 occupancy. Periodic structural and life safety inspections may be required by county building departments. Frequency varies by jurisdiction.

In Honolulu and other counties, hotels may be required to renew their Certificate of Occupancy every 5 years to confirm compliance with zoning, fire, and building codes.

Businesses must retain all records related to GET, TAT, and withholding taxes for at least 6 years. Includes receipts, ledgers, tax returns, and supporting documents.

EIN does not expire, but businesses must notify IRS of changes using Form 8822-B. Required for tax administration and reporting.

General Excise and Transient Accommodations Tax licenses do not expire but must be kept current. Notify the Department of any changes in ownership, location, or business structure.

All public accommodations, including hotels, must comply with ADA Standards for Accessible Design. Includes accessible rooms, entrances, restrooms, and signage. No formal renewal, but continuous compliance required.

Transient Accommodations Tax license and General Excise Tax license must be visibly posted at the place of business, typically at the front desk or registration area.

While not mandated by a specific deadline, the DOJ recommends annual self-evaluations of accessibility to ensure compliance with ADA. Includes pathways, signage, room accessibility, and emergency procedures.

FTC enforces reasonable data security practices under Section 5 of the FTC Act. Hotels must protect guest data from breaches, especially credit card information. While not a federal law like HIPAA, enforcement is active for failure to safeguard data. PCI DSS compliance is industry standard but not federal law.

Applies only if the hotel operates a marina or dock used by commercial or passenger vessels. Requires security plans, background checks, and access controls. Most hotels not operating waterfront facilities are exempt.

All Hawaii LLCs must file an annual report each year. The due date is based on the quarter in which the LLC was formed: Q1 (Jan-Mar) due by March 31; Q2 (Apr-Jun) due by June 30; Q3 (Jul-Sep) due by September 30; Q4 (Oct-Dec) due by December 31.

All hotels and motels in Hawaii are subject to GET on rental income. Must file Form G-45. Even if no income, a 'zero return' may be required. Rate varies by county: 4% for neighbor islands, 4.5% for Oahu.

All hotels and motels collecting room rent for 30 days or less must collect and remit TAT. Most businesses must file monthly. Businesses with less than $10,000 in TAT liability annually may qualify for quarterly filing. Form TA-100.

Employers must withhold Hawaii income tax from employee wages and file Form HW-14. Filing frequency (monthly or quarterly) is assigned by the Department based on liability.

All employers with employees in Hawaii must register and file quarterly reports (Form UI-3/3X). New employers are assigned a standard rate until experience rating is established.