Nail Salon Permits & Licenses in East Honolulu, HI

Required for all LLCs formed in Hawaii. Articles of Organization filed online or by mail.

All Hawaii LLCs must file an annual report to maintain good standing.

Required for ALL businesses in Hawaii engaging in selling goods or services. Nail salons subject to 4.5% GET statewide (4% on Oahu).

Required for ALL nail salons (classified as cosmetology establishments). Must meet facility standards including sanitation, equipment, and floor plan approval.

Not legally required by the State of Hawaii for nail salons. However, landlords or shopping center leases may require proof of general liability insurance. Strongly recommended to cover slip-and-fall accidents or property damage.

Not a legal requirement in Hawaii for nail salons. However, it is strongly recommended to protect against claims of negligence, infections, or allergic reactions due to services rendered. Not regulated by state statute.

Hawaii does not require a surety bond for cosmetology or nail salon licensing at the state level. The DCCA requires licensure of individual cosmetologists and estheticians but does not mandate a bond for the business entity or individual practitioners.

All motor vehicles registered in Hawaii must carry minimum liability coverage: $20,000 bodily injury per person, $40,000 per accident, and $10,000 for property damage (20/40/10). Applies to any vehicle used for business, including transporting supplies or mobile services. Personal auto policies typically exclude business use.

Not a legal requirement in Hawaii, even if the business sells nail products (e.g., polishes, gels, tools). However, recommended if selling physical goods to cover claims of defective or harmful products. No state-mandated coverage amount.

Not required for standard nail salons. Only applicable if the business obtains a liquor license to serve alcohol (e.g., in a luxury spa setting). Most nail salons do not serve alcohol; therefore, this is not relevant unless business model includes bar service. No state mandate for insurance, but alcohol liability coverage is strongly advised if serving alcohol.

Employer liability coverage is automatically included in workers' compensation insurance policies in Hawaii. It covers lawsuits from employees for work-related injuries not covered under no-fault benefits. Required as part of the workers' comp policy when employing staff.

While not required for single-member LLCs with no employees, most nail salons will need an EIN to open a business bank account or comply with state tax requirements. Application is free via IRS Form SS-4.

A single-member LLC is disregarded for federal tax purposes and reports income on Schedule C of Form 1040. Multi-member LLCs file Form 1065. Self-employment tax (Social Security and Medicare) applies to net earnings.

Employers must provide a workplace free from recognized hazards likely to cause death or serious harm. Nail salon-specific risks include chemical exposure (acrylics, disinfectants), ergonomic strain, and poor ventilation. OSHA’s Hazard Communication Standard (29 CFR 1910.1200) applies to use of hazardous chemicals.

Requires employers to maintain Safety Data Sheets (SDS), label chemical containers, and train employees on chemical hazards. Common in nail salons due to solvent and monomer exposure.

Nail salons are considered "public accommodations" under ADA Title III. Must ensure physical access, communication access, and policy modifications for people with disabilities. Applies regardless of number of employees or size.

Most nail salons are conditionally exempt small quantity generators (CESQG) if producing <220 lbs/month of hazardous waste. Still must identify waste and dispose through licensed haulers. MMA (methyl methacrylate) is banned by FDA but may still appear in some products.

While Part 23 focuses on jewelry, FTC enforces truth-in-advertising for all services. Nail salons must avoid false claims (e.g., "FDA-approved" for unapproved procedures, "organic" without certification). Applies to websites, social media, and promotional materials.

Requires payment of federal minimum wage ($7.25/hour), overtime (1.5x regular rate after 40 hours), and proper tip credit compliance if applicable. Common violations in salons include misclassifying employees as independent contractors and improper tip pooling.

Employers must complete Form I-9 to verify identity and work authorization for all employees. E-Verify is not mandatory for most businesses but may be required by state law or federal contracts.

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

FDA regulates nail products as cosmetics. Prohibits adulterated or misbranded products. Banned substances include MMA (methyl methacrylate) in nail gels. UV lamps are Class I medical devices and must meet labeling and safety standards.

All businesses in Hawaii must register for a General Excise Tax (GET) license. Most nail salons must file quarterly GET returns. No state income tax, but GET applies to gross revenue. County may require additional business license.

All Hawaii LLCs must file an annual report each year in the quarter assigned by the last digit of their file number. The report confirms business address, registered agent, and principal place of business.

All licensed cosmetologists and assistants must renew their individual licenses every two years. Renewal requires completion of continuing education (see separate requirement).

CE must be from an approved provider. Courses must cover infection control, safety, and professional standards. Records must be kept for at least 4 years.

All businesses in Hawaii must file GET returns. Nail salons are subject to 4% GET on gross income. Businesses with $50,000+ in annual GET liability may be required to file monthly.

EIN is a one-time registration, but ongoing tax filings (e.g., Form 941) are required quarterly if employees are present. Form 940 (Federal Unemployment Tax) is due by January 31 annually.

Nail salons must maintain OSHA Form 300 (Log of Work-Related Injuries) if 11+ employees. Form 300A must be posted annually. Records must be retained for 5 years.

Required posters include: Minimum Wage, Workers’ Compensation, Unemployment Insurance, OSHA Job Safety Law, and Federal Equal Employment Opportunity. Available for free download from DLIR website.

While nail salons are not routinely inspected like food establishments, if they use unapproved products or cause health complaints, DOH may inspect. Some counties may require a permit for cosmetic services. Confirm with local county health department.

Fire departments conduct periodic inspections to ensure compliance with fire codes (exits, extinguishers, alarms). Contact local fire marshal for schedule. Oahu: Fire Department; Big Island: Hawaii County Fire; Maui: Maui Fire Department.

Each nail technician must hold an individual manicurist license. Requires 600 hours training at approved school + passing state exam (written and practical). Applies to all staff providing services.

Required if nail salon operates under DBA. Must publish notice in newspaper for 4 consecutive weeks.

All businesses in Hawaii, including nail salons operating as LLCs, must register for the General Excise Tax (GET), which functions similarly to a sales tax but is imposed on gross income. Nail salon services are subject to GET at the standard rate of 4% on the island of Oahu and 4.5% on other counties (as of 2024). Registration is done through the Department of Taxation's online portal.

Required if the nail salon has employees. Employers must withhold state income tax from employee wages and remit it to the Hawaii Department of Taxation. Filing frequency (monthly or semi-weekly) depends on payroll volume. New employers typically start as monthly filers.

All employers in Hawaii must register with the Unemployment Insurance Division and pay quarterly unemployment insurance taxes. The tax is based on the first $47,700 of each employee’s annual wages (as of 2024). New employers are assigned a standard rate of 2.7%.

While the LLC itself does not pay federal or state income tax (as it is a pass-through entity), the owners must report their share of profits on personal tax returns. However, the business must still register with the Department of Taxation to ensure proper reporting. Hawaii does not impose a corporate income tax on LLCs, but the business may be required to file Form N-35 (Partnership Return) if it has multiple members.

All businesses operating in Hawaii must obtain a county-issued business license (also called a “General Excise Tax License” at the county level). In Honolulu County, this is administered by the Department of Budget and Finance. Other counties (e.g., Maui, Kauai, Hawaii) have similar requirements. The fee varies by county and business activity. Nail salons typically fall under personal services category.

This tax applies only to businesses renting rooms or accommodations (e.g., hotels, vacation rentals). It does not apply to nail salons unless they are operating within a lodging facility and charging separately for accommodations, which is not typical. Therefore, this requirement does not apply to standard nail salon operations.

The Concession Tax applies to businesses operating under concession agreements on government land (e.g., state parks, airports). A nail salon not operating under such an agreement is not subject to this tax.

Businesses must self-assess and pay use tax on taxable goods or services purchased without payment of Hawaii GET (e.g., out-of-state purchases). This is typically reported on the same form as the General Excise Tax return (Form G-45). Most nail salons importing supplies from outside Hawaii may have use tax obligations.

Businesses must renew or update exemption certificates (e.g., Schedule G) when renewing vendor licenses or when requested by suppliers. Maintain copies for audit.

All nail salons must obtain and renew a county business license. Honolulu requires renewal every year. Other counties may have different fees and deadlines. Confirm with local county clerk.

Includes GET returns, payroll records, invoices, and receipts. Federal IRS also requires 4-year retention for employment tax records.

The cosmetology establishment license and the business license must be displayed in a conspicuous location accessible to the public.

All employers in Hawaii must carry workers’ comp insurance through the State Insurance Division or a self-insurance program. Policy must be renewed annually.

Employers must file Form UI-3/4/5 each quarter and pay unemployment taxes. New employers start at 2.7% rate.

All employers in Hawaii must secure workers’ compensation coverage for employees. Nail salons with employees must obtain coverage through DLIR or a private insurer. Sole proprietors without employees may be exempt but can still elect coverage.

Required for all businesses; fee fixed regardless of size

Required in Honolulu; fees may vary slightly by district

Verify zoning district allows personal services like nail salons; home occupation permit needed if home-based

Restrictions on traffic, signage, employees; varies by county (e.g., Honolulu Code 21-9.4)

Required for salon setups involving fixtures; inspections mandatory

Size, lighting, placement restricted by zoning code (e.g., Honolulu Ordinance 88-22)

Specific to nail salons under body art/beauty services; requires sink, ventilation, waste disposal plans

Comply with International Fire Code; extinguishers, exits, no-smoking signs required

Confirms compliance with building, fire, zoning codes

Most small salons exempt unless multi-tenant commercial space

Varies by county; not all require (e.g., Hawaii County may not)

Mandatory for all employers with one or more employees in Hawaii, including part-time and family members aged 18+. Sole proprietors without employees are exempt but may elect coverage. Administered by private insurers; no state fund. Rate set annually by the Director of Labor and Industrial Relations.

Nail salons must maintain a valid cosmetology establishment license. Renewal is required every two years. The license must be visibly displayed at the place of business.