Fillable Form Bb-1 - Basic Business Application (Page 4 of 6) in pdf

Form BB-1 Instructions (Rev. 2010)

Contractor - building construction (single-family residential 70%, hotel

Line 26. If you do not have any employees, enter the date when you

10%, commercial 10%, industrial 10%); Manufacturing - men’s aloha shirts;

anticipate hiring employees. If you do not anticipate hiring any employees,

Retail - sporting goods; Wholesale and Retail - cosmetics (wholesale 90%,

enter “N/A”.

retail 10%). If more space is needed, attach a separate sheet.

Line 28. A separate retail tobacco permit must be obtained for each place

Line 16. For GE One-Time Event applicants ONLY, enter the name of

of business owned, controlled, or operated by a tobacco retailer from which

the event for which you are obtaining a GE license. (e.g., XYZ Learning

tobacco products are sold at retail. A retailer that owns or controls more

Center’s Desktop Publishing Conference)

than one place of business may submit a single application for more than

one retail tobacco permit.

Line 17. Disability Exemption — The first $2,000 of gross income received

by any person who is blind, deaf or totally disabled is exempt from the GET.

Note: In order to be valid, the retail tobacco permit must be conspicuously

A reduced tax rate of ½ of 1% is applied to the balance of the gross income

displayed at all times at the place of business. If the place of business

received.

is a vehicle, the permit must be physically carried in the vehicle having

the corresponding Vehicle Identification Number (VIN).

•

Check YES if Form N-172 has already been filed with the

Line 32. FILING PERIOD —

Department of Taxation and attach a copy of the approval letter.

•

Check NO if you have not applied for this exemption. If you think

Note: You may choose a filing period which is more frequent than the

you may qualify, you may obtain information and the required form

period otherwise required, but you may not choose a filing period which

from the Department of Taxation.

is less frequent.

Line 21. List the appropriate information:

For items a), c), and d), GE, TA, and RVST Taxes:

•

If you checked “Sole Proprietorship” on line 5, list the proprietor’s

•

Check the MONTHLY filing box if your tax due for the entire year

and the spouse’s (if applicable) social security number, name, title

will be more than $4,000.

(owner or spouse), residential address, and telephone number

•

Check the QUARTERLY filing box if your tax due for the entire

where they can be reached.

year will be $4,000 or less.

•

If you checked “General Partnership” or “Limited Partnership”

•

Check the SEMIANNUALLY filing box if your tax due for the

on line 5, list each partner’s social security number, name, title,

entire year will be $2,000 or less.

residential address, and telephone number where they can be

Note: You may find it convenient to use the same filing period for

reached. If the partner is an entity other than an individual, enter

your GE, TA, and RVST taxes.

the partner’s FEIN.

For item b), GE One-Time Event — All one-time event filers must file

•

If you checked “Corporation” or “S Corporation” on line 5, or

MONTHLY.

you checked “Other” on line 5 and are a nonprofit organization,

For item e), Employer’s WH Tax — You must file MONTHLY if the total

list each officer’s social security number, name, title, residential

amount of Hawaii income tax withheld from your employees’ wages during

address, and telephone number where they can be reached.

the year will be more than $5,000 a year. You may file QUARTERLY if the

•

If you checked “Single-Member LLC” or “LLC” on line 5, list each

total amount of Hawaii income tax withheld from your employees’ wages

member’s social security number, name, title, residential address,

during the year will not exceed $5,000 a year.

and telephone number where they can be reached. If the member

UI Contributions must be filed on a quarterly basis.

is an entity other than an individual, enter the member’s FEIN.

Liquor, Cigarette and Tobacco, and Liquid Fuel Taxes must be filed on a

•

If you checked “Federal Agency” or are a fiduciary, line 21 is

monthly basis.

optional.

SIGNATURE LINE —

Line 22. If you have succeeded to the business of another employer, you

may acquire the experience record of your predecessor for the purposes of

The application must be signed and dated by an owner, partner or member,

the UI tax, provided that:

corporate officer, or authorized agent (e.g., CPA, attorney, or other person)

with a valid power of attorney.

Form UC-86, “Waiver of Employer’s Experience Record”, is filed

within sixty (60) days after the date of acquisition or by March 1 of

SUBMITTAL OF FORM —

the following year; and

If you are submitting the application in person, a Hawaii tax identification

The predecessor has cleared all contributions and reports due to the

number may be immediately assigned.

UI Division.

If you are submitting the application and license fee through the mail,

If these conditions are met, the rate of the predecessor is assigned

please submit the original copy (both pages) and retain a copy for your

immediately to your account. However, if the Form UC-86 is filed after

records. Processing of the application will take approximately 3 to 4 weeks

sixty days but by March 1 of the next year, the experience record of the

to complete. Your application will be forwarded to the UI Division of the

predecessor and successor employers will be combined to determine your

Department of Labor and Industrial Relations and you should receive UI

rate for the following calendar year. Contact the nearest UI office to obtain

information within two weeks after UI receives your application. Please

Form UC-86.

file your application with the Hawaii Department of Taxation office at the

address located on the bottom of the form.

UNEMPLOYMENT INSURANCE

An individual or organization which has, or plans to have, one or more

exclusion from UI coverage provided an application is filed and qualifying

workers performing services for it must register with the UI Division within

requirements are met. To elect this exclusion option, Form UC-336, “Election

twenty (20) days after services in employment are first performed. If an

by Family-Owned Corporation to be Excluded From Coverage Under Section

employing unit is subject to the provisions of Chapter 383, Hawaii Revised

383-7(20), Hawaii Revised Statutes” should be obtained from and submitted

Statutes, it will be assigned an employer account identification number,

to the nearest UI office. This exclusion shall be effective the first day of the

also commonly known as the Department of Labor (DOL) number. A post

calendar quarter in which the application is filed with the DOL.

registration packet will then be issued which includes a “Handbook for

NONPROFIT ORGANIZATIONS

Employers” and quarterly contribution forms.

Nonprofit organizations qualifying for income tax exemption under Section

FAMILY OWNED CORPORATIONS

501(c)(3) of the Internal Revenue Code may self-finance benefits to their

A family-owned corporation with no more than two (2) family members,

employees on a reimbursable basis. If further details are required, please

related by blood or marriage, who, as the only employees each own at least

contact the UI Office in your county.

fifty (50) percent of the shares issued by the corporation may apply for

WHERE TO GET INFORMATION

HAWAII DEPARTMENT OF TAXATION

DEPARTMENT OF LABOR AND INDUSTRIAL RELATIONS

P.O. Box 259

Unemployment Insurance Division

Honolulu, HI 96809-0259

830 Punchbowl St., Room 437

Tel. No.: 808-587-4242

Honolulu, HI 96813

Toll-Free: 1-800-222-3229

Tel. No.: 808-586-8913

Telephone for the Hearing Impaired

808-586-8914

808-587-1418

1-800-887-8974 (toll-free)

Form BB-1

Form Bb-1 - Basic Business Application Page 4

Related Articles

Related forms

Related Categories