Painter Permits & Licenses in Kailua, HI

Complete guide to permits and licenses required to start a painter in Kailua, HI. Fees, renewal cycles, and agency contacts.

Domestic Limited Liability Company Registration

Hawaii Department of Commerce and Consumer Affairs (DCCA) Business Registration Division
Required
Fee: $50.00-$50.00
Renewal: one time
Type: registration

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

LLC Annual Report

Hawaii Department of Commerce and Consumer Affairs (DCCA), Business Registration Division
Required
Fee: $15.00-$15.00
Renewal: annual
Type: registration

Applies to all Hawaii LLCs. Filing maintains good standing.

General Excise Tax (GET) License

Hawaii Department of Taxation
Required
Fee: $0.00-$0.00
Renewal: one time
Type: license

Required for ALL businesses in Hawaii engaging in selling goods/services. Painters must license as they provide taxable services.

Contractors License (C-37 Painting)

Hawaii Department of Commerce and Consumer Affairs (DCCA) Professional and Vocational Licensing Division (PVL)
May Apply
Fee: $450.00-$450.00
Renewal: biennial
Type: license

C-37 classification specifically for Painting and Wall Covering. Requires passing trade/business/law exams; 4 years journey-level experience or equivalent. Applies if painter acts as general contractor or performs work meeting thresholds.

Assumed Name (DBA) Registration

Hawaii Department of Commerce and Consumer Affairs (DCCA) Business Registration Division
May Apply
Fee: $10.00-$10.00
Renewal: one time
Type: registration

Must publish in newspaper for 3 consecutive issues after filing. Renewal every 10 years or upon LLC changes.

Hawaii General Excise Tax (GET) License

Hawaii Department of Taxation
Required
Renewal: one time
Type: registration

All businesses in Hawaii, including painters operating as LLCs, must register for the General Excise Tax (GET), which functions as a sales tax but applies to gross income. Painters are subject to GET on labor and materials. The standard rate is 4% on Oahu; rates vary by county (e.g., 4.712% in Honolulu with surcharge). Registration is done via Form BB-1.

Employer Withholding Tax Registration

Hawaii Department of Taxation
May Apply
Renewal: one time
Type: registration

Required for any painter LLC that hires employees. Employers must withhold state income tax from employee wages and remit it to the state. Registration is completed through Form WH-1 and can be done online via Hawaii Tax Online.

Unemployment Insurance Tax (UI)

Hawaii Department of Labor and Industrial Relations (DLIR)
May Apply
Fee: $52500.00-$52500.00
Renewal: one time
Type: registration

Applies to all employers in Hawaii with employees. The painter LLC must register with the Department of Labor and Industrial Relations (DLIR) and pay quarterly unemployment insurance taxes. Form UC-1 is used for registration.

Hawaii State Income Tax Registration

Hawaii Department of Taxation
Required
Renewal: one time
Type: registration

While Hawaii does not impose a separate corporate income tax on LLCs (pass-through entity), the LLC must still register with the Department of Taxation for General Excise Tax purposes. Individual members report profits on personal returns. This registration is part of the BB-1 process.

County-Level Business License or Privilege Tax

City and County of Honolulu; County of Hawaii; County of Maui
Required
Fee: $20.00-$20.00
Renewal: one time
Type: registration

All businesses operating in Hawaii must obtain a county-level business license or pay a privilege tax. For painters, this applies regardless of revenue. In Honolulu, the license is issued by the Department of Customer Services. Other counties (e.g., Maui, Kauai, Hawaii County) have similar requirements. Fees and deadlines vary by jurisdiction.

Hawaii Transient Accommodations Tax (TAT) – Conditional

Hawaii Department of Taxation
May Apply
Renewal: one time
Type: registration

Not applicable to typical painting operations. However, if the LLC owns and rents residential property (e.g., short-term rental), it must register for and collect Transient Accommodations Tax. This is not relevant for standard painting services.

Federal Employer Identification Number (EIN)

Internal Revenue Service (IRS)
Required
Renewal: one time
Type: registration

Required for all LLCs for federal tax purposes, even without employees. Used to identify the business with the IRS. Must be obtained before opening a business bank account or filing taxes. Applied for online via IRS Form SS-4.

Hawaii Quarterly General Excise Tax Filing

Hawaii Department of Taxation
Required
Fee: $0.00-$0.00
Renewal: one time
Type: permit

Ongoing obligation after GET registration. Painters must file Form G-45 quarterly to report and pay General Excise Tax on gross receipts. Even if no income, a "zero return" may be required.

Hawaii Annual Reconciliation of General Excise Tax

Hawaii Department of Taxation
Required
Fee: $0.00-$0.00
Renewal: one time
Type: permit

All GET-registered businesses must file an annual reconciliation (Form G-49) by April 20, summarizing the prior year’s activity. This is in addition to quarterly filings.

Federal Income Tax Filing (Form 1120-S or 1065)

Internal Revenue Service (IRS)
Required
Fee: $0.00-$0.00
Renewal: one time
Type: permit

A multi-member LLC is taxed as a partnership (Form 1065); a single-member LLC may be disregarded or elect S-Corp status (Form 1120-S). Even if no income, a return may be required. This is a federal obligation separate from state filings.

Hawaii Annual Employer Withholding Tax Reconciliation

Hawaii Department of Taxation
May Apply
Fee: $0.00-$0.00
Renewal: one time
Type: permit

Employers must file an annual reconciliation of state income tax withheld from employees (Form WH-3) by January 31. This summarizes all quarterly Form WH-2 filings.

Federal Unemployment Tax Act (FUTA) Registration

Internal Revenue Service (IRS)
May Apply
Fee: $0.00-$0.00
Renewal: one time
Type: registration

Required for employers who meet the FUTA threshold. FUTA tax is 6% on first $7,000 of wages per employee annually. Most states, including Hawaii, provide a credit reducing effective rate to 0.6%. Filed annually on Form 940.

Hawaii Quarterly Unemployment Insurance Tax Filing

Hawaii State Department of Labor and Industrial Relations
May Apply
Fee: $1300.00-$1300.00
Renewal: one time
Type: permit

Employers must file Form UC-2/2A quarterly to report wages and remit unemployment insurance tax. This is a mandatory ongoing obligation after registration.

County General Excise Tax License (Business License)

Hawaii County Planning Department
Required
Fee: $25.00-$25.00
Renewal: annual
Type: license

Required in all Hawaii counties for any business operating within the county. Painters must obtain from the specific county of operation (e.g., Hawaii, Maui, Honolulu). References Hawaii Revised Statutes §243-10.

Zoning Compliance Verification

Hawaii County Planning Department
May Apply
Fee: $100.00-$500.00
Renewal: one time
Type: permit

Painters must verify zoning allows commercial activity. Home-based painters may need zoning use permit if commercial vehicles/equipment exceed residential allowances. Hawaii County Code Chapter 25.

Form I-9 Employment Eligibility Verification

U.S. Department of Homeland Security (DHS) / USCIS
May Apply
Fee: $0.00-$0.00
Renewal: one time
Type: permit

All U.S. employers must complete Form I-9 for each employee to verify identity and work authorization. Applies to LLCs with employees. E-Verify is not mandatory unless federal contractor.

Home-Based Business Permit (Home Occupation Permit)

Varies by County (e.g., Honolulu Planning & Permitting)
May Apply
Fee: $50.00-$100.00
Renewal: one time
Type: permit

Required for home-based painting businesses if involving storage of paints/supplies or customer visits. Strict limits on traffic, signage, employees. Honolulu Ordinance 91-1.

Building Permit for Business Space Modifications

Maui County Department of Public Works and Environmental Management
May Apply
Fee: $50.00-$50.00
Renewal: one time
Type: permit

Applies across counties if altering structure for business use. Painters rarely need unless creating dedicated workspace. Maui County Code Sec. 16.08.

Sign Permit

Kauai County Planning Department
May Apply
Fee: $100.00-$300.00
Renewal: one time
Type: permit

Required for any permanent or temporary signs advertising painting services. Vehicle magnetic signs typically exempt. Kauai County Code Chapter 8.

Fire Department Operational Permit

Varies by County Fire Departments
May Apply
Fee: $50.00-$200.00
Renewal: annual
Type: permit

Painters handling hazardous materials (paint thinners, flammable finishes) require permit. NFPA 1 standards apply. Required in all counties for hazardous storage.

Alarm System Permit

Honolulu Fire Department
May Apply
Fee: $75.00-$75.00
Renewal: annual
Type: permit

Required for monitored systems to avoid excessive false alarm fines. Hawaii County Fire Code.

Oversize/Overweight Vehicle Permit

Hawaii Department of Transportation (county highways)
May Apply
Fee: $25.00-$100.00
Renewal: one time
Type: permit

Painters with large work trucks/trailers need for county roads. Single-use or annual permits available.

Noise Permit

City and County of Honolulu Department of Planning and Permitting
May Apply
Fee: $100.00-$100.00
Renewal: one time
Type: permit

Generally not required for standard painting but needed for surface prep work. Honolulu Noise Ordinance Chapter 42.

Certificate of Occupancy

Varies by County Building Department
May Apply
Renewal: one time
Type: permit

Required when establishing painting business premises. Verifies code compliance.

Workers' Compensation Insurance

Hawaii State Department of Labor and Industrial Relations (DLIR)
May Apply
Fee: $1.36-$1.36
Renewal: one time
Type: certificate

Mandatory for all employers with one or more employees, including part-time workers. Sole proprietors without employees are exempt but may elect coverage. Administered under Hawaii Revised Statutes (HRS) Chapter 386.

General Liability Insurance

Not applicable (no state mandate)
Required
Fee: $500.00-$2000.00
Renewal: one time
Type: certificate

Not mandated by Hawaii state law for painters. However, recommended to protect against third-party bodily injury or property damage claims. Some counties may require proof for permit applications.

Contractor Bond (License Bond)

State of Hawaii Department of Commerce and Consumer Affairs (DCCA) - Contractors License Board
May Apply
Fee: $100.00-$300.00
Renewal: one time
Type: certificate

A $10,000 surety bond is required for all contractors licensed by the Hawaii Contractors License Board, including painters performing work over $1,000. Applies to LLCs. Bond ensures compliance with HRS Chapter 444A.

Commercial Auto Insurance

Hawaii Department of Transportation (HDOT), Driver's License Division
May Apply
Fee: $1200.00-$2800.00
Renewal: one time
Type: certificate

Hawaii law requires all motor vehicles registered to a business to carry minimum liability coverage: $20,000 bodily injury per person, $40,000 per accident, $10,000 property damage. Personal policies do not cover business use.

Professional Liability Insurance (Errors & Omissions)

Not applicable
Required
Fee: $500.00-$1500.00
Renewal: one time
Type: certificate

Not mandated by Hawaii law for painters. However, recommended to cover claims of negligence or substandard work. May be required by clients or contracts.

Product Liability Insurance

U.S. Consumer Product Safety Commission (federal guidance)
May Apply
Fee: $500.00-$2000.00
Renewal: one time
Type: certificate

Not required unless business sells physical products (e.g., retail paint cans). Most painters provide services only. If selling products, general liability may suffice.

Liquor Liability Insurance

Not applicable
May Apply
Fee: $300.00-$1000.00
Renewal: one time
Type: certificate

Not required for painters unless alcohol is served or sold. No indication this applies to standard painting operations.

Obtain an Employer Identification Number (EIN)

Internal Revenue Service (IRS)
Required
Renewal: one time
Type: filing

Required for all LLCs, including single-member LLCs that may elect to be taxed as corporations or have employees. Even sole proprietors who hire employees must obtain an EIN.

Federal Income Tax Filing for LLC

Internal Revenue Service (IRS)
Required
Fee: $0.00-$0.00
Renewal: annual
Type: filing

A single-member LLC is disregarded for federal tax purposes and reports income on Schedule C of Form 1040. Multi-member LLCs are treated as partnerships and must file Form 1065. If taxed as a corporation, Form 1120 or 1120-S applies.

OSHA Workplace Safety Compliance

Occupational Safety and Health Administration (OSHA)
May Apply
Fee: $100.00-$1000.00
Renewal: one time
Type: permit

Applies to all employers with employees in the U.S. Painters must comply with hazard communication (HazCom), personal protective equipment (PPE), and safety data sheet (SDS) requirements under 29 CFR 1910.1200. Lead-based paint work in pre-1978 housing triggers additional OSHA lead standards (29 CFR 1926.62).

EPA Lead-Based Paint Renovation, Repair, and Painting (RRP) Rule

Environmental Protection Agency (EPA)
May Apply
Fee: $280.00-$385.00
Renewal: one time
Type: permit

Requires firm certification, certified renovators, and adherence to lead-safe work practices. Applies to all painters disturbing more than 6 square feet of painted surface per room (interior) or 20 square feet (exterior). Effective since 2010, expanded enforcement in 2021.

ADA Accessibility Standards for Public Accommodations

Department of Justice (DOJ)
May Apply
Fee: $0.00-$0.00
Renewal: one time
Type: permit

Painters who operate from a fixed location open to clients (e.g., showroom, office) must comply with ADA accessibility standards. Mobile-only painters with no public-facing premises are generally not subject to facility requirements.

FTC Truth-in-Advertising and Consumer Protection

Federal Trade Commission (FTC)
Required
Fee: $0.00-$0.00
Renewal: one time
Type: permit

All advertising must be truthful, non-deceptive, and substantiated. Painters must not misrepresent services, pricing, certifications (e.g., "lead-safe certified" without EPA approval), or affiliations. Applies to websites, social media, and printed materials.

Fair Labor Standards Act (FLSA) Compliance

U.S. Department of Labor (DOL)
May Apply
Fee: $0.00-$0.00
Renewal: one time
Type: permit

Requires payment of federal minimum wage ($7.25/hour), overtime (1.5x regular rate for hours over 40/week), proper recordkeeping, and classification of employees vs. independent contractors. Applies to painters with employees.

Family and Medical Leave Act (FMLA) Compliance

U.S. Department of Labor (DOL)
May Apply
Fee: $0.00-$0.00
Renewal: one time
Type: permit

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

No industry-specific federal licenses (FDA, ATF, FCC, DOT)

N/A
Required
Fee: $0.00-$0.00
Renewal: one time
Type: license

Painters are not subject to FDA, ATF, FCC, or DOT licensing at the federal level. No federal occupational license is required to operate as a painter. Licensing is handled at state or local level in Hawaii.

Annual Report for Hawaii LLC

Hawaii Department of Commerce and Consumer Affairs (DCCA), Business Registration Division
Required
Fee: $35.00-$35.00
Renewal: annual
Type: permit

All domestic and foreign LLCs registered in Hawaii must file an Annual Report each year. The report updates business information such as principal office address, registered agent, and management structure.

General Excise Tax (GET) License and Quarterly Filing

Hawaii Department of Taxation
Required
Renewal: one time
Type: filing

All businesses in Hawaii, including painters, must obtain a GET license and file Form G-45 quarterly. Painters are subject to GET on all gross income from services.

Use Tax Return (Form U-35)

Hawaii Department of Taxation
May Apply
Renewal: one time
Type: filing

Painters who buy supplies from out-of-state sources must self-assess and pay use tax on those purchases.

Employer Obligations (if applicable)

Hawaii Department of Labor and Industrial Relations (DLIR)
May Apply
Fee: $54000.00-$54000.00
Renewal: one time
Type: permit

Includes registration for Unemployment Insurance (UI) and withholding of state income tax. Employers must also file Form HW-14 quarterly.

Hawaii State Withholding Tax Filings

Hawaii Department of Taxation
May Apply
Renewal: one time
Type: filing

Form HW-14 must be filed quarterly. Annual reconciliation (Form HW-3) due January 31.

Display of Labor Law Posters

Hawaii State Department of Labor and Industrial Relations (DLIR)
May Apply
Fee: $0.00-$0.00
Renewal: one time
Type: permit

Required posters include Minimum Wage, Workers’ Compensation, Sexual Harassment, and OSHA Safety Rights. Posters must be accessible to employees.

Federal Employer Identification Number (EIN) Renewal

Internal Revenue Service (IRS)
May Apply
Fee: $0.00-$0.00
Renewal: one time
Type: filing

EIN does not expire. Painters operating as sole proprietors with no employees may use SSN, but LLCs typically need EIN.

Federal Income Tax Return (Form 1120 or 1065)

Internal Revenue Service (IRS)
May Apply
Fee: $300.00-$800.00
Renewal: annual
Type: filing

Most multi-member LLCs file as partnerships; single-member LLCs may be disregarded entities. Consult a tax professional for classification.

Estimated Federal Income Tax Payments

Internal Revenue Service (IRS)
May Apply
Renewal: one time
Type: filing

Self-employed individuals (including LLC owners) typically make estimated payments using Form 1040-ES.

Estimated State Income Tax Payments

Hawaii Department of Taxation
May Apply
Renewal: one time
Type: filing

Use Form N-15 for estimated tax payments. Applies to net income passed through to owner from LLC.

Record Retention for Tax Purposes

Internal Revenue Service (IRS)
Required
Fee: $0.00-$0.00
Renewal: one time
Type: permit

Keep all business records (receipts, invoices, bank statements, tax returns) for at least 3 years. Employment tax records must be kept for 4 years. Hawaii Department of Taxation recommends 6 years for state audits.

Business License (County Level)

County of Honolulu Department of Budget and Finance - Business Licensing
May Apply
Fee: $20.00-$100.00
Renewal: annual
Type: license

In Honolulu, the GET license acts as the business license. Other counties may issue separate business licenses. Painter must register with the county where business is located or services are performed.

Display of Business License

City & County of Honolulu – Department of Planning & Permitting
May Apply
Renewal: one time
Type: permit

Applies to businesses operating within Honolulu. Other counties may have similar rules. Mobile painters may be exempt if no fixed location.

Occupational Safety and Health (OSHA) Compliance

Hawaii Department of Labor and Industrial Relations (DLIR), Hawaii Occupational Safety and Health Division
May Apply
Renewal: one time
Type: permit

Includes maintaining a safe workplace, providing hazard communication training, and keeping OSHA 300 logs if 11+ employees. Painters must comply with lead safety, fall protection, and ventilation standards.

Lead-Safe Certification (if working on pre-1978 homes)

Environmental Protection Agency (EPA)
May Apply
Fee: $300.00-$300.00
Renewal: one time
Type: permit

EPA’s Renovation, Repair, and Painting (RRP) Rule requires certification for firms and training for workers. Certification valid for 5 years; renewal required.

Certificate of Insurance Posting (for public projects)

Hawaii Department of Accounting and General Services (DAGS)
May Apply
Renewal: one time
Type: certificate

Public projects may require proof of general liability, workers’ comp, and bonding. Not required for private residential or commercial work.

Step-by-Step Compliance Guide

  1. Register your painting business as a Domestic Limited Liability Company with the Hawaii Department of Commerce and Consumer Affairs (DCCA), which has a one-time fee of $50.00.
  2. Obtain a General Excise Tax (GET) license from the Hawaii Department of Taxation, as this is required for all businesses operating in the state.
  3. Secure a County General Excise Tax License (Business License) from the Hawaii County Planning Department, with an annual renewal fee of $25.00.
  4. Comply with Federal Trade Commission (FTC) regulations regarding advertising and consumer protection, ensuring truthful and non-deceptive marketing practices.
  5. Fulfill Federal Income and Self-Employment Tax Filing Obligations with the Internal Revenue Service (IRS), understanding that the fee varies.
  6. Ensure ADA compliance for your business operations, which may involve costs between $1000.00 and $10000.00 for necessary accommodations.
  7. Maintain thorough Record Retention for Tax and Employment Records as required by the IRS, even though there is no direct fee.
  8. File your LLC Annual Report with the Hawaii DCCA Business Registration Division, which has an annual fee of $15.00.

Common Mistakes to Avoid

  • Forgetting to obtain a County General Excise Tax License can lead to penalties from the Hawaii County Planning Department.
  • Failing to comply with FTC advertising rules can result in legal action and fines from the Federal Trade Commission.
  • Neglecting to file Federal Income and Self-Employment Taxes with the IRS can lead to significant penalties and interest.
  • Ignoring ADA compliance requirements can result in lawsuits and costly modifications to your business.
  • Assuming a federal business license is required for painting when the U.S. Small Business Administration confirms there is no such requirement.

Frequently Asked Questions

Do I need a federal business license to operate as a painter in Kailua, HI?

No, the U.S. Small Business Administration states there is no federal business license requirement specifically for painting contractors. However, you still need to comply with other federal regulations like FTC advertising rules and IRS tax obligations.

What are the costs associated with ADA compliance for my painting business?

The Department of Justice (DOJ) indicates that ADA compliance costs can range from $1000.00 to $10000.00, depending on the nature of your business and any necessary physical accommodations. This is a one-time fee, but it’s important to understand your obligations.

How often do I need to renew my County General Excise Tax License?

The County General Excise Tax License, obtained from the Hawaii County Planning Department, requires annual renewal and has a fee of $25.00. Maintaining an active license is crucial for legal operation.

What record-keeping practices are required by the IRS?

The IRS requires you to maintain records related to taxes and employment for a specified period, though there is no direct fee for record retention itself. Proper record-keeping is essential for accurate tax filing and potential audits.

What is the fee for filing my LLC Annual Report with the Hawaii DCCA?

The fee for filing your LLC Annual Report with the Hawaii Department of Commerce and Consumer Affairs (DCCA) Business Registration Division is $15.00, and it must be filed annually to maintain good standing for your business.

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