• Aquaculture License – Aquaculturists that grow a species regulated by the fisheries laws of the state must have an Aquaculture License issued by the Division of Aquatic Resources (DAR), DLNR. The aquaculturists must be qualified as a commercial business by DAR and the license is to fish, possess, rear and sell any aquatic life whose fishing, possession or sale is prohibited by closed season, minimum size, or bag limit (§187A-3.5, HRS, Aquaculture License and license to sell prohibited aquatic life).

Division of Aquatic Resources
Department of Land and Natural Resources
1151 Punchbowl Street, Room 330
Honolulu, Hawaiʻi 96813
Phone: 808-587-0100
Email: DLNR.aquatics@hawaii.gov
Web site: https://dlnr.ehawaii.gov/cmls-public/app/welcome.html

• State Income Tax – Employers are required to collect and withhold state income tax from employees. Information and forms for this purpose can be obtained from the Department of Taxation.

Taxpayer Services
Department of Taxation
P.O. Box 259
Honolulu, Hawaiʻi 96809-0259
Phone: 808-587-4242 or 1 800 222-3229 (Toll Free)
Web site: https://tax.hawaii.gov/
(Neighbor Islands phone numbers can be found on the web site)

• General Excise Tax – Virtually anyone doing business in Hawaiʻi must obtain a General Excise Tax (GET) License from the Department of Taxation. The one-time fee is $20.00. Most businesses must pay a GET of 4.712% of gross revenue. For certain wholesale transactions the rate is only one-half per cent. The tax is on the business, not on the consumer, and must be paid monthly, quarterly, or semi-annually, depending upon the level of gross revenues. A use tax may also apply to imported tangible personal property upon which the GET is not paid. Both taxes are deductible from one’s state income tax liability. Information and report forms can be obtained from the Department of Taxation. (See Hawaii Department of Taxation contact information above)
• Business Registration – Businesses other than sole proprietorships must register with the State Department of Commerce and Consumer Affairs. The fees range from $3.00 for a general partnership to $50.00 minimum for corporations.

Business Registration
Department of Commerce and Consumer Affairs
King Kalakaua Building
335 Merchant Street, Room 201
Honolulu, Hawaiʻi 96813
Phone: 808-586-2727
Fax: 808-586-2733
Web site: http://hawaii.gov/dcca/breg/contact/

• Various Employee Insurance Requirements:
  • Unemployment Insurance – Hawaiʻi imposes an unemployment tax on any employer with one or more employees. The tax rates vary from year to year, and for ongoing business rates also vary according to the claims experience of the employer. Information on current rates and other requirements can be obtained from the State Department of Labor and Industrial Relations (DLIR), Unemployment Insurance Division.
  • Workers Compensation Insurance – Employers are required to carry Workers Compensation Insurance. This coverage must provide medical benefits and certain scheduled wage replacement benefits for work-related injury and illness. The cost of the insurance must be borne entirely by the employer and cannot be passed on to the employee. Failure to provide the required insurance can result in a penalty. Information on benefits and other requirements can be obtained from the DLIR, Disability Compensation Division.
  • Temporary Disability Insurance – Employers must provide Temporary Disability Insurance (TDI) or sick leave benefits to eligible workers who are unable to work due to a non-work related disability or injury. Generally, workers are not eligible unless they have been working at least 20 hours per work for at least 14 weeks and earning at least $400 during the four most recent calendar quarters. An employer can meet the requirements by purchasing the insurance from an approved carrier or providing an approved sick leave policy. The employer may collect part of the cost of providing the TDI form covered employees. Failure to provide the required coverage can result in a penalty. Information on benefits and other requirements can be obtained from the DLIR, Disability Compensation Division.
  • Prepaid Health Care Insurance – Employers must provide covered workers with medical and hospital care for non-work-related illness or injury by purchasing an approved health care plan, by adopting an approved self-insured health care plan, or negotiating a collective bargaining agreement which provides benefits at least equivalent to the required benefits. The employer may collect part of the cost of providing the coverage from covered employees. The requirements do not apply to seasonal agricultural workers and certain types of workers. The employee share can be partially deducted from the employee’s wages. Failure to provide the required coverage can result in a penalty. Information on benefits and other requirements can be obtained from the DLIR, Disability Compensation Division.

Department of Labor and Industrial Relations
830 Punchbowl Street
Honolulu, Hawaiʻi 96813
Phone: 808-586-8842
E-mail: dlir.director@hawaii.gov

Unemployment Insurance Division
Phone: 808-586-8971
Web site: http://hawaii.gov/labor/ui
(Check the web site for the locations of many branch offices)

Disability Compensation Division
Phone: 808 586-9161 (TDI)
Phone: 808 586-9166 (WCI)
Phone: 808 586-9188 (PHCI)
Web site: https://labor.hawaii.gov/dcd/ https://labor.hawaii.gov/dcd/forms/guidelines/
https://labor.hawaii.gov/dcd/contact/
(Note agency has many branch offices listed)