Instructions For Form Bb-1 - Basic Business Application

Form BB-1 Instructions (Rev. 2014)

PURPOSE OF THIS FORM

Registration Fee Worksheet

This application simplifies the process of starting a business in Hawaii by

License/Registration Fee. Enter the appropriate information/fee based on what

allowing you to register for various State tax and employer licenses and

registration was checked on line 1. Also, enter the date the activity began in

permits, including general excise/use (GE/Use) tax, withholding (WH) tax,

Hawaii. If applying for GE/Use, choose either a or b, NOT both.

and unemployment insurance (UI) tax.

a. General Excise/Use (GE/Use) (See Instructions) .....

Every person or company intending to do business in Hawaii, including

every individual who is self-employed or who hires employees, must

b. GE One-Time Event ___/___/___ ..........Enter $20.00

apply for a GE/Use Tax Identification Number. In addition, every person

c. Transient Accommodations (TA)

or company (with very few exceptions) with employees in Hawaii must

Check only one and enter the dollar amount

 $5.00 (1-5 units) OR  $15.00 (6 or more units) ...

NOTE: Time share plan managers are to file Form TA-40, (instead of Form

BB-1) to register and pay the transient accommodations tax registration

d. Use Tax Only ___/___/___ ..................No fee required

-0-

fee(s) for the resort time share vacation plan(s) they represent.

e. Employer’s Withholding (WH) ...........No fee required

-0-

SPECIFIC INSTRUCTIONS

f. Unemployment Insurance (UI) ..........No fee required

-0-

(NOTE: Reference to “spouse” also means “civil union partner”.)

g. Seller’s Collection ___/___/___ ........No fee required

-0-

Lines 1, 33, 34, and 35. Registration Fees — Enter the appropriate

h. Rental Motor Vehicle, Tour Vehicle, and Car-Sharing Vehicle

information and applicable fee for each box you checked on line 1 of the

(RVST) (enter date activity began on line 31) .....Enter $20.00

application in the corresponding lines of the Registration Fee Worksheet.

Also, enter the date the activity began in Hawaii. Please fill in all lines on the

i. Total Form VP-1 Amount Due. (Add items a thru h)

worksheet that apply to your application.

Enter this amount on line 33 ..........................................

If you checked the box GE/Use, the following fee(s) will apply:

j. Liquor,

___/___/___ ...................... Check applicable box

• If your business began on or after January 1, 1990, a one-time

 Manufacturer  Wholesaler and enter County

$20.00 fee must be paid with this application. Your license will

Liquor License No. ________________ , ...Enter $2.50

remain effective until you cancel it; no further fee will be due.

• If you are a nonprofit organization which has received exemption

k. Cigarette and Tobacco, ___/___/___ check only one

from the GE tax and you have paid the $20.00 nonprofit registration

 Dealer

 Wholesaler (see section 245-1, HRS

fee, no fee is due; enter “0” in the space provided.

for definitions) .............................................. Enter $2.50

• If your business began in Hawaii before January 1, 1990, please

l. Retail Tobacco Permit, ___/___/___ (not before 12/1/06)

call the Department of Taxation for the appropriate fees.

Enter _____ (the number of retail locations) x $20.00

• Do NOT enter an amount on this line if you are applying for a GE

One-Time Event license number, see Item b.

m. Liquid Fuel Distributor, ....................check all that apply

ENTER THE TOTAL FEE FOR ALL YEARS IN THE SPACE

 Produce  Refine  Manufacture  Compound

PROVIDED.

___/___/___ ...........................................No fee required

-0-

If you checked the box GE One-Time Event, a one-time $20.00

n. Liquid Fuel Retail Dealer ___/___/___

fee must be paid with this application. Enter $20.00 in the space

provided. If you are a nonprofit organization which has received

...................................................................... Enter $5.00

exemption from the GE tax and you have paid the $20.00 nonprofit

o. Total Form VP-2 Amount Due. (Add items j thru n)

registration fee, no fee is due; enter “0” in the space provided.

Enter this amount on line 34 ..........................................

• One-time events include fundraisers, exhibitions, and conferences.

If you checked the box Transient Accommodations (TA), the

Line 5. Check the box that describes the type of business entity making

following fee(s) will apply:

the application.

• If you first offered a TA for rent on or after January 1, 1990, a one-

• If you are a trust, an estate, limited liability partnership (LLP),

time fee of either $5.00 or $15.00 must be paid with this application.

nonprofit organization, or any other entity not listed, please check

Your registration will remain effective until you cancel it; no

the box “Other” and write the type of business entity.

further fee will be due. Your fee is:

Line 9. ACCOUNTING PERIOD —

– $5.00 if you have 1-5 TA units.

Calendar Year — If you file your income tax return on a calendar year

– $15.00 if you have 6 or more TA units.

(January 1 through December 31), check this box.

• If your business began in Hawaii before January 1, 1990, please

Fiscal Year — If you file your income tax return on other than a calendar

call the Department of Taxation for the appropriate fees.

year, check this box, and enter the month and day on which your fiscal year

ENTER THE TOTAL FEE FOR ALL YEARS IN THE SPACE

ends, using a MM/DD format. For example, a fiscal year ending on March

PROVIDED.

31 is written as 03/31.

If you checked the box Liquor, enter the effective date of your license,

Line 10. ACCOUNTING METHOD —

check whether you are a manufacturer or wholesaler of liquor, and

Cash — Check this box if you are reporting the income in the period it is

enter your county liquor license number. An annual permit fee of

received. For example, if you are a monthly filer, you perform a service in

$2.50 is due with your application.

March, and you receive payment for that service in May, then as a cash basis

If you checked the box Cigarette and Tobacco, check whether you

taxpayer, you report the income when it is received in May.

are a dealer or wholesaler of cigarettes or tobacco products. An

Accrual — Check this box if you are reporting the income at the time the

annual license fee of $2.50 is due with your application. If you are

service, sale, etc., is performed and you have a right to the income rather

a wholesaler or dealer, who also sells at retail, you have to get a

than when payment is received. In the example above, you would report

separate retail tobacco permit.

your income when the service was performed which is in March.

If you checked the box Retail Tobacco Permit, an annual permit

Line 11. North American Industry Classification System (NAICS). Enter

fee of $20.00 for each retail location you own, operate, or control is

the 6-digit industry classification code that most closely matches your main

due with your application. Note: A vehicle from which cigarettes or

business activity. This would be the principal business or professional

tobacco products are sold is considered a retail location and requires

activity code that you are required to enter on your federal income tax

a retail tobacco permit.

return. For more information on these codes, see the federal instructions

m. If you checked the box Liquid Fuel Distributor, check all the boxes

for reporting your business income. You may also download the 2007 listing

that apply to your business.

from the NAICS website at:

Line 4. Enter your Federal Employer Identification Number (FEIN). If

you have employees, you must have a FEIN. If you are not required to have

Then in the space below the NAICS code, describe fully the type of business

a FEIN, leave this box blank. If you are a subsidiary member of a controlled

activities you are engaged in, concentrating on your principal activity

group of corporations, complete lines 18, 19, and 20.

and the product/service. Include the percentage based on gross receipts

• If you are a sole proprietor or a single-member LLC, please

if you are engaged in more than one type of activity. Examples: General

complete line 21.

Form BB-1

(continued on the back of Form BB-1, UC-1 copy)

Instructions For Form Bb-1 - Basic Business Application - 2014

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