The Hawaii Tax Bb1X form is an amended application for businesses seeking to add specific licenses, permits, or registrations not previously included in their original application. This form is crucial for ensuring compliance with state tax regulations and maintaining proper business operations. For those looking to navigate the requirements, completing the form accurately is essential; click the button below to get started.
The Hawaii Tax BB-1X form is an essential document for businesses operating in Hawaii that need to amend their basic business application. This form is specifically designed for those who wish to add a license, permit, or registration that was not included in their original application filed with the state. It allows business owners to update their information regarding various tax obligations, such as General Excise Tax, Transient Accommodations Tax, and Employer’s Withholding Tax, among others. Additionally, the BB-1X form requires details about the business's physical location, contact information, and any changes in ownership or employment status. Importantly, this form must be accompanied by the appropriate fees and payment vouchers to ensure processing. Understanding the nuances of the BB-1X form is crucial for compliance with state regulations and for maintaining good standing as a business entity in Hawaii.
FORM BB-1X
(Rev. 2014)
STATE OF HAWAII
BASIC BUSINESS
AMENDED APPLICATION
(NOTE: Reference to “Spouse” also means “Civil Union Partner”.)
This Space For Office Use Only
06
U.I. No.
• ATTACH CHECK OR MONEY ORDER AND FORMS VP-1 and/or VP-2 HERE •
IMPORTANT: File this form ONLY to ADD a license/permit/registration not applied for on your Form BB-1 already filed.
TYPE OR PRINT LEGIBLY
(Mail the completed amended application to the Hawaii Department of Taxation. See back for address.)
1.
ADD to application
General Excise/Use (GE/Use)
Transient Accommodations (TA) Cigarette and Tobacco
Retail Tobacco Permit
Employer’s Withholding (WH)
Liquid Fuel Distributor
Liquid Fuel Retail Dealer
Liquor
Unemployment Insurance (UI)
Rental Motor Vehicle, Tour Vehicle, and Car-Sharing Vehicle (RVST)
2.
Hawaii Tax I.D. No.
3.
Taxpayer’s/Employer’s Name
W___ ___ ___ ___ ___ ___ ___ ___ – ___ ___
4.
Taxpayer’s Social Security Number
5. Spouse’s Social Security Number
6.
Federal Employer I.D. Number (FEIN)
7.
Mailing address
C/O
Street address or P.O. Box
City
State
Postal/Zip Code + 4
8.
Physical location of business in Hawaii
Street address
9.If no physical business location in Hawaii, provide the name, address, and telephone number of the individual performing services in Hawaii
10. NAICS and business activity (SEE FORM BB-1, LINE 11 INSTRUCTIONS)
11.
Date Business Began in Hawaii
12.
Contact Phone Number
/
(
)
13. (a)
Did you acquire an existing business? Yes No
14.
No. of establishments or branches in Hawaii
15.
Date employment began in Hawaii
(b)
If yes, was all or part of the business acquired?
(c)
When was it acquired? ____________________ (MM/DD/YYYY)
16.
No. of employees on date employment began
17.
Date first wages paid in Hawaii?
(d) Previous owner’s/business’ name, dba, address, Hawaii Tax I.D. No.,
and UI Account No. (If you answered “No” to (a) enter N/A)
18.
If no employees, when do you anticipate hiring employees?
19.License/Registration Fee, enter the appropriate information/fee based on what registration was checked on line 1, also enter the date the activity began in Hawaii:
a. General Excise/Use (See Instructions for Form BB-1, lines 1, 32, 33 and 34)
Enter appropriate fee
$
b. Transient Accommodations, enter begin date ___ ___ / ___ ___ / ___ ___
Check only one $5.00 (1-5 units) OR $15.00 (6 or more units)
c. Employer’s Withholding
No fee required
-0-
d. Unemployment Insurance
e. Rental Motor Vehicle, Tour Vehicle, and Car-Sharing Vehicle, enter begin date
___ ___ / ___ ___ / ___ ___
..........Enter $20.00
f.Total Form VP-1 Amount Due. (Add items a thru e) Enter the amount here and on the “Amount of Payment” line of Form VP-1,
Tax Payment Voucher. Attach Form VP-1 to this form
g. Cigarette and Tobacco, ___ ___ / ___ ___ / ___ ___. Check only one Dealer
Wholesaler
Enter $2.50
h.Retail Tobacco Permit, be sure to complete line 25 ___ ___ / ___ ___ / ___ ___. Enter ____ (the number of retail locations) x $20.00
i. Liquid Fuel Distributor, ___ ___ / ___ ___ / ___ ___. Check all that apply regarding what you intend to do with of any liquid fuel
which will be sold or used within the State. Produce Refine Manufacture Compound
.......No fee required
Do you intend to import or cause to be imported into the State any liquid fuel and to sell the same therein?
Yes
No
Do you intend to import or cause to be imported into the State any liquid fuel for your own use?
Do you intend to acquire liquid fuel from a licensed distributor as a wholesaler and to sell or use the same?
j. Liquid Fuel Retail Dealer, be sure to complete line 26
Enter $5.00
k. Liquor, enter County Liquor License No.
, effective ___ ___ / ___ ___ / ___ ___
Check
Manufacturer
..................................................................................................
l.Total Form VP-2 Amount Due. (Add items g thru k) Enter this amount here and on the “Amount of Payment” line for Form VP-2,
Miscellaneous Fee Payment Voucher. Attach Form VP-2 to this form
TOTAL AMOUNT DUE (Add items f and l) Attach a check or money order made payable in U.S. dollars drawn on any
U.S. Bank to “HAWAII STATE TAX COLLECTOR”
CERTIFICATION: The statements contained herein are hereby certified to be correct to the best of the knowledge
Continue on back of this page.
and belief of the undersigned who is duly authorized to sign this amended application.
Signature of Owner, Partner or Member, Officer, or Agent
Print Name
Title
Date
DO NOT WRITE IN THIS SPACE
UC-1 Prepared by
MIFS
Industry Code
DCD No.
Office Code
Contributor Type
UC-1 Rec’d
Exempt
Exemption
Status Code
Status Date
Follow-Up
Approved By
Registrar
Business Type
Liable Date
Wage Rec Type
Other Remarks
FORM BB-1X 06
(REV. 2014)
Page 2
20.Filing period for:
(a)
General Excise/Use Tax
Monthly
Quarterly
Semiannually
Transient Accommodations Tax
Rental Motor Vehicle, Tour Vehicle, and Car-Sharing Vehicle Surcharge Tax
For items (a), (b), and (c):
Check monthly if you expect to pay more than $4,000 a year of taxes in the respective taxes;
Check quarterly if you expect to pay $4,000 or less a year in the respective taxes; or
Check semiannually if you expect to pay $2,000 or less a year in the respective taxes.
(d) Employer’s Withholding Tax
Check monthly if you expect to pay more than $5,000 a year in withholding taxes; or
Check quarterly if you expect to pay $5,000 or less a year in withholding taxes
(e)
Unemployment Insurance Contributions
...............................Monthly
Quarterly (This must be filed on a quarterly basis)
(f)
Liquor Tax
(This must be filed on a monthly basis)
(g)
Cigarette and Tobacco Taxes
(h)
Liquid Fuel Taxes
21.Accounting period, check only one Calendar Year (The 12-month period from January 1 to December 31.)
Fiscal Year ending ___ ___ / ___ ___ (A 12-month period ending the last day of any month other than December.)
22.Accounting method, check only one Cash (Report income in the period when it was actually or constructively received.)
Accrual (Report income when you earn it, whether or not you actually receive it.)
23. Do you qualify for a disability exemption? Yes
If yes, Form N-172 must be completed and submitted before the $2,000
exemption of gross income of any blind, deaf, or totally disabled person and rate of ½ of 1% on the remaining gross income can be allowed.
24.(a) List by island the address(es) of your rental real property (e.g., land, building, apartments, condominiums, or hotels or other transient lodging).
(b)List by island the address(es) of your rental motor vehicle, tour vehicle, and/or car-sharing vehicle business locations.
(c)If a transient accommodation (TA) or a rental motor vehicle, tour vehicle, or car-sharing vehicle (RVST) business location, place a check mark in the appropriate column on the right.
(d) Attach a separate sheet of paper for additional listings.
Address
Island
if TA
if RVST
25.For the Retail Tobacco Permit, list separately each retail location you own, operate, or control, and for retail locations that are vehicles, include the Vehicle Identification Number (VIN) of
each vehicle (Attach a separate sheet of paper if more space is required). Have you ever been cited for either a tobacco and/or liquor violation? Yes No
Name
Street Address
Vehicle Identification No. (VIN)
26.For the Liquid Fuel Retail Dealer’s Permit, list separately each branch or place of business (Attach a separate sheet of paper if more space is required).
27.Name of Parent Corporation
28.Parent Corporation’s FEIN
29.Parent Corporation’s Mailing Address
MAILING ADDRESSES & TELEPHONE NUMBERS
Hawaii Department of Taxation
P.O. Box 1425
Honolulu, HI
96806-1425
Telephone:
(808) 587-4242
Toll Free:
1-800-222-3229
Department of Labor and Industrial Relations
Unemployment Insurance Division
OAHU & MAINLAND
MAUI
HAWAII
KAUAI
830 Punchbowl St., #437
54 S. High St., #201
1990 Kinoole St., #101
3100 Kuhio Hwy C12
96813
Wailuku, HI
96793
Hilo, HI 96720
Lihue, HI 96766
(808) 586-8913
(808) 984-8410
Telephone: (808) 974-4086
Telephone: (808) 274-3025
(808) 586-8914
Type
Number
Date Issued
Effective FYE
Liquor Tax Permit
Cigarette Tax and Tobacco Tax License
Liquid Fuel Distributor’s License
Liquid Fuel Retail Dealer’s Permit
Filling out the Hawaii Tax BB1X form is a straightforward process. This form is used to amend your business application by adding licenses or permits that were not included in your original submission. Ensure that you have all necessary information at hand before you begin.
The Hawaii Tax BB1X form is an amended application used to add a license, permit, or registration that was not included in a previously filed Form BB-1. This form allows businesses to update their tax information with the Hawaii Department of Taxation.
Any business that has previously submitted a Form BB-1 and wishes to add additional licenses or registrations must file the BB1X form. This includes businesses applying for various taxes such as General Excise, Transient Accommodations, and others listed on the form.
The BB1X form allows for the addition of several types of licenses and permits, including but not limited to:
To complete the BB1X form, the following information is generally required:
Yes, there may be fees associated with specific licenses or permits added through the BB1X form. For example, a fee is required for General Excise Tax and Transient Accommodations Tax. It is essential to refer to the specific fee structure outlined in the form for accurate amounts.
The completed BB1X form should be mailed to the Hawaii Department of Taxation. It is important to include any required fees, checks, or money orders made payable to the "Hawaii State Tax Collector" along with the form.
Failure to file the BB1X form when adding new licenses or permits may result in penalties or fines. Additionally, businesses may face difficulties in compliance with state tax regulations, which could affect their ability to operate legally in Hawaii.
The BB1X form is specifically designed to add new licenses or permits, not to change existing information. If a business needs to update or correct previously submitted information, a different procedure may be required.
Assistance with completing the BB1X form can be obtained by contacting the Hawaii Department of Taxation at their provided phone numbers. Additionally, the department's website may offer resources and guidance for filling out the form accurately.
Neglecting to Read Instructions: Many individuals fail to thoroughly read the instructions provided with the form. This can lead to missing important details that are crucial for accurate completion.
Incorrect Tax Identification Number: Entering the wrong Hawaii Tax I.D. number is a common mistake. This can cause delays in processing and potential issues with tax obligations.
Omitting Required Fees: Some applicants forget to include the necessary fees based on the type of registration selected. This can result in the form being rejected or delayed.
Failure to Sign: A surprising number of people submit the form without a signature. This oversight can render the application invalid.
Incorrect Social Security Numbers: Entering incorrect Social Security numbers for both the taxpayer and spouse can lead to significant complications. Double-checking this information is essential.
Misunderstanding Filing Periods: Many applicants do not fully grasp the different filing periods for various taxes. This can lead to selecting the wrong frequency for tax payments.
Inaccurate Business Information: Failing to provide accurate details about the business location or activities can create confusion and may require resubmission.
Ignoring Additional Documentation: Some individuals neglect to attach required forms, such as Form VP-1 or VP-2, which can result in processing delays or rejections.
The Hawaii Tax BB1X form is used for amending a business's application for various licenses and permits. When filing this form, there are several other documents that may also be required to ensure compliance with state tax regulations. Below are four commonly used forms and documents that often accompany the BB1X form.
Being aware of these additional forms can help streamline the process of amending your business application. Proper documentation will facilitate compliance with Hawaii's tax regulations and ensure that your business remains in good standing.
The Hawaii Tax BB1X form is similar to the IRS Form 1065, which is used by partnerships to report income, deductions, gains, and losses. Like the BB1X, the 1065 requires detailed information about the business, including the names of partners and their respective shares in the partnership. Both forms serve to keep tax authorities informed about the business's financial activities, ensuring compliance with tax laws. Furthermore, they both require a certification of accuracy from an authorized individual, emphasizing the importance of truthful reporting.
Another document comparable to the BB1X is the IRS Form 1120, which corporations use to report their income and pay corporate taxes. Similar to the BB1X, Form 1120 gathers comprehensive information about the business’s financial status, including revenue, expenses, and tax liabilities. Both forms are essential for the respective entities to maintain compliance with tax obligations. They also require a signature from an authorized officer, reinforcing the accountability of the information provided.
The Hawaii Form BB-1, which is the original business registration application, shares similarities with the BB1X. Both documents collect essential information about the business, including its name, address, and type of activities. The BB-1 serves as the initial step for businesses to register in Hawaii, while the BB1X is specifically for amending that registration. Both forms highlight the need for accurate and up-to-date information, which is crucial for tax purposes and regulatory compliance.
The IRS Form W-9 is another document that resembles the BB1X in its purpose of collecting taxpayer information. While the W-9 is primarily used to request the taxpayer identification number of individuals or entities, it also captures essential details that are necessary for tax reporting. Both forms ensure that the correct tax identification numbers are provided, which is vital for tax compliance. They also require the signature of the individual or authorized representative, affirming the accuracy of the information submitted.
Similar to the BB1X is the IRS Form 941, which employers use to report income taxes, Social Security tax, and Medicare tax withheld from employee paychecks. Both forms require detailed information about the business's financial activities and employee counts. They serve to keep tax authorities informed about the business's obligations and ensure that proper taxes are being withheld and reported. The emphasis on accurate reporting is a common thread between these forms, as both are critical for compliance with tax laws.
The Hawaii General Excise Tax (GET) license application parallels the BB1X in that it is required for businesses engaging in taxable activities in Hawaii. Both documents collect information about the business's operations and ownership structure. The GET application is essential for businesses to obtain the necessary permits to operate legally in Hawaii. Similar to the BB1X, it requires accurate information to ensure that businesses comply with state tax obligations.
The IRS Form 940 is another document that shares characteristics with the BB1X, as it is used by employers to report annual Federal Unemployment Tax Act (FUTA) taxes. Both forms require information about the business's employment status and tax liabilities. They serve to inform tax authorities about the business's obligations regarding employee taxes. The need for precise reporting and compliance is a common theme, underscoring the importance of these forms in maintaining lawful business operations.
Finally, the Hawaii Unemployment Insurance (UI) application is similar to the BB1X in that it collects information necessary for businesses to comply with state employment laws. Both forms require detailed information about the business, including the number of employees and the nature of the business activities. They ensure that businesses meet their obligations regarding unemployment insurance contributions. The emphasis on accurate and complete information is vital for both forms, as they play a crucial role in regulatory compliance.
When filling out the Hawaii Tax BB1X form, it is important to follow certain guidelines to ensure accuracy and completeness. Here are five things you should and shouldn't do:
This form is actually used to amend an existing application. If you need to add a license or permit that wasn't included in your original BB-1 application, this is the right form to file.
The BB1X form does not allow for name changes. If you need to update your business name, you should file the appropriate form specifically designed for that purpose.
While some registrations require a fee, others, such as Employer’s Withholding and Unemployment Insurance, do not. Always check the specific requirements for each type of license or permit you are applying for.
There are specific deadlines for filing this form, especially if you're adding permits related to taxes. It's important to be aware of these timelines to avoid penalties.
This form can also be used for various business permits, including those for liquor, cigarettes, and transient accommodations. Make sure to review all options available on the form.
Filling out the Hawaii Tax BB1X form requires attention to detail and accuracy. Here are key takeaways for individuals and businesses:
Understanding these points can help ensure a smooth application process and compliance with Hawaii's tax regulations.