What permits are required to start a bed and breakfast in Hawaii?

Transient Accommodations Tax License Fee

$0 - $50

General Excise Tax License Fee

$0 - $20

Special Use Permit Application Fee

$100 - $500

Building Permit Fee

Varies

Health Permit Fee

$50 - $250

• Transient Accommodations Tax License

  Required for any business providing lodging for less than 180 days. This license ensures compliance with state tax obligations.Issuing Agency: Hawaii Department of Taxation

• General Excise Tax License

  Necessary for all business operations in Hawaii, including bed and breakfasts, to collect and remit general excise taxes.Issuing Agency: Hawaii Department of Taxation

• Special Use Permit

  May be required if the property is in a zoning district that does not automatically allow bed and breakfasts.Issuing Agency: County Zoning Department

• Building Permit

  Required if any construction or significant alterations are made to the property to accommodate guests.Issuing Agency: County Building Department

• Health Permit

  Ensures compliance with health and safety standards for serving food to guests.Issuing Agency: Hawaii Department of Health

Typically 2-4 weeks, but may vary depending on local zoning approvals and inspections.

• Annual renewal for Transient Accommodations Tax License
• Annual renewal for General Excise Tax License
• Health permits typically require annual renewal
• Building permits do not typically require renewal unless changes are made

In Hawaii, bed and breakfasts are primarily regulated at the county level, with zoning and occupancy permits enforced by local departments. It is crucial to verify local zoning laws, as some areas may have restrictions on short-term rentals. Health and safety inspections are typically conducted by the Hawaii Department of Health, while fire safety compliance may require coordination with local fire marshals.

These requirements apply to anyone looking to operate a bed and breakfast in Hawaii, whether in a standalone property or part of a larger residence. Home-based operators must comply with the same regulations as those with dedicated facilities. Online-only listings without physical accommodations do not require these permits.

• Not verifying local zoning laws before starting the business.
• Failing to obtain a Transient Accommodations Tax License.
• Overlooking the need for a Health Permit when serving food.
• Assuming a General Excise Tax License is not needed for small operations.

If you operate a bed and breakfast without the necessary permits, you may first receive a warning from local authorities. Continued noncompliance can lead to fines, and in some cases, an order to cease operations until all permits are obtained. Tax-related noncompliance can result in penalties and interest charges, and failure to address these issues may lead to legal action or closure of the business.

• Check with the County Zoning Department for local zoning requirements.
• Verify tax obligations with the Hawaii Department of Taxation.
• Contact the Hawaii Department of Health for food service permit requirements.
• Consult the local Building Department for any necessary construction permits.
• Ensure compliance with local fire safety regulations by contacting the fire marshal.

• Hawaii Department of Taxation
• Hawaii Department of Health
• City and County of Honolulu Department of Planning and Permitting
• County of Maui Planning Department
• County of Hawaii Planning Department

• MinnesotaDo I need a license to operate a home daycare in Minnesota?
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