Fillable Form Bb-1 - Basic Business Application (Page 2 of 6) in pdf

Form BB-1 Instructions (Rev. 2010)

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 tax (GET), withholding (WH) tax, and

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

unemployment insurance (UI) tax.

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

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

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

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

for a GET Identification Number. In addition, every person or company

c. Transient Accommodations (TA)

(with very few exceptions) with employees in Hawaii must register for the

Check only one and enter the dollar amount

WH Tax and apply for UI coverage.

 $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 registation

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-

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

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

-0-

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

h. Rental Motor Vehicle & Tour Vehicle (RVST)

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

(enter date activity began on line 30) .......Enter $20.00

worksheet that apply to your application.

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

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

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

0.00

•

If your business began

on or after January 1, 1990, a one-time

j. Liquor,

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

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

 Manufacturer  Wholesaler and enter County

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

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

•

If you are a nonprofit organization which has received exemption

from GET and you have paid the $20.00 nonprofit registration fee,

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

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

 Dealer

 Wholesaler (see section 245-1, HRS

•

If your business began in Hawaii

before January 1, 1990, please

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

call the Department of Taxation for the appropriate fees.

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

•

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

One-Time Event license number, see Item b.

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

ENTER THE TOTAL FEE FOR ALL YEARS IN THE SPACE

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

PROVIDED.

 Produce  Refine  Manufacture  Compound

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

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

-0-

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

If you are a nonprofit organization which has received exemption

n. Liquid Fuel Retail Dealer ___/___/___

from GET and you have paid the $20.00 nonprofit registration fee, no

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

fee is due; enter “0” in the space provided.

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

•

Common one-time events include fundraisers, exhibitions, and

0.00

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

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 your county liquor license

Line 10. ACCOUNTING METHOD —

number, the effective date of your license, and check whether you are

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

a manufacturer or wholesaler of liquor. An annual permit fee of $2.50

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

is due with your application.

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

If you checked the box Cigarette and Tobacco, check whether

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

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

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

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

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

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

separate retail tobacco permit.

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

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

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

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

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

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

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

tobacco products are sold is considered a retail location and requires

business activity. This would be the principal business or professional

a retail tobacco permit.

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

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

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

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

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

activities you are engaged in, concentrating on your principal activity

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)

Form Bb-1 - Basic Business Application Page 2

Related Articles

Related forms

Related Categories