The Hawaii Tax BB-1X form serves as a crucial document for businesses looking to amend their original Basic Business Application. This alteration could include adding new licenses, permits, or registrations not previously filed with the Hawaii Department of Taxation. Whether you're expanding your business services or incorporating additional products, completing the BB-1X form accurately is vital.
To ensure you're on the right track with updating your business information, click the button below to fill out the form meticulously.
Businesses in Hawaii that need to make updates or changes after their initial registration often turn to the Form BB-1X, a crucial document for adjusting their registered business details with the state. This Basic Business Amended Application enables existing companies to add licenses, permits, or registrations they didn't initially apply for. Whether a business needs to include general excise/use tax, transient accommodations, cigarette and tobacco, retail tobacco permit, or various other activities, this form provides the pathway to compliance. Alongside its core function, the form also requires information about the taxpayer's identification numbers, names, physical and mailing addresses, contact details, and specific business activities. Additionally, it asks detailed questions regarding the nature of the acquired business, employment in Hawaii, anticipated employee hiring, and pertinent fee structures for the various licenses and permits. Significantly, it covers tax filing periods and accounting practices, ensuring businesses align with state taxation regulations. By carefully considering each section, entities can accurately report their current operational status, ensuring they meet all the Hawaii Department of Taxation's requirements. Moreover, special instructions for mailing the completed form and related fees emphasize its importance in maintaining an up-to-date business registration in the state.
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
Completing the Hawaii Tax BB-1X form requires careful attention to detail. This form is used for adding a license, permit, or registration not originally applied for on your initially filed Form BB-1. It's important to provide accurate and complete information to ensure smooth processing. The form requires basic business information including tax ID numbers, business name, address, contact information, and specifics about the type of permits or licenses being requested. Below are systematic instructions to guide you through the process, ensuring all necessary sections are correctly filled out.
Once all the required sections have been completed, compile the form with related documents and the appropriate fee. Attach a check or money order made payable to "HAWAII STATE TAX COLLECTOR" for the total amount due. Mail the completed amended application and attachments to the Hawaii Department of Taxation at the address provided on the form. Ensuring that all information is complete and accurate before submission will aid in the prompt processing of your application.
What is the purpose of Form BB-1X?
Form BB-1X, the Basic Business Amended Application, is designed for businesses to add licenses, permits, or registrations they did not apply for with their initial Form BB-1 submission. This amended application allows a business to update its operational credentials with the State of Hawaii by adding necessary certifications for conducting specific activities.
Who needs to file a Form BB-1X?
Any business that operates in Hawaii and needs to add additional types of permits or licenses after their initial application (Form BB-1) should file Form BB-1X. This includes new registrations such as Employer’s Withholding, General Excise/Use, Transient Accommodations, and more.
What sections must be completed on Form BB-1X?
The form requires detailed business information including the addition of the new license/permit/registration being applied for, Hawaii Tax I.D. No., taxpayer's name and Social Security Number, business location, contact information, details on the new activity being licensed, and the certification by the owner or authorized agent. Moreover, information about the filing period for various taxes and accounting details need to be provided.
What are the fees associated with Form BB-1X?
Fees vary depending on the additional license or permit type. For example, the Transient Accommodations tax requires a $5.00 fee for 1-5 units or a $15.00 fee for 6 or more units, while a Rental Motor Vehicle, Tour Vehicle, and Car-Sharing Vehicle Surcharge Tax license requires a $20.00 fee. Some sections, such as Employer's Withholding and Unemployment Insurance, require no fee. The form outlines specific fees for each type of registration being added.
Where should Form BB-1X be submitted?
Completed forms, along with any required attachments and payment, should be mailed to the Hawaii Department of Taxation. The specific mailing addresses and contact numbers are provided on the form for various departments that might require submission of this form, including addresses for island-specific offices.
What documentation should accompany Form BB-1X?
Along with the completed Form BB-1X, businesses must attach a check or money order for any applicable fees, relevant payment vouchers (Forms VP-1 and/or VP-2), and any additional documentation required for the specific registrations being applied for. It is important to review the instructions for each section carefully to ensure that all necessary documents are included.
When filling out the Hawaii Tax BB1X form, individuals and business entities frequently encounter a series of common pitfalls that can lead to inaccuracies, delays in processing, or even penalties. Addressing these mistakes upfront can ensure smoother interactions with the state's Department of Taxation. Here is an expanded list of 10 common mistakes:
Additionally, here are several tips to avoid common errors:
Addressing these mistakes can help ensure the amended application is processed efficiently and accurately, maintaining compliance with Hawaii's tax regulations.
When handling business documentation in Hawaii, especially modifications that require the use of the Hawaii Tax BB-1X form, several other forms and documents often accompany or are necessary to complete the process effectively. These documents are pivotal for various reasons, ranging from tax payments to detailed business information necessary for legal and operational compliance.
Each of these documents plays a unique role in ensuring businesses meet their legal obligations, provide necessary operational details, and correctly process payments related to their specific business activities. Collectively, they represent a comprehensive approach to maintaining regulatory compliance and operational integrity within the State of Hawaii.
The Hawaii Tax BB-1X form, designed for amendments to basic business application information, bears resemblances to several other business-related documents in terms of structure and purpose. Each similar document serves a specific function for varying business needs, from registration to tax compliance.
Form BB-1, Basic Business Application is closely related to the BB-1X form as it is essentially the original application that the BB-1X amends. Both serve businesses looking to operate within Hawaii, requiring details such as the business name, address, type of business activity, and information about licenses or permits needed. The main difference lies in the BB-1X's focus on updating or adding to the information previously submitted, whereas the BB-1 captures this information for the first time.
Form VP-1, Tax Payment Voucher is another document similar to the BB-1X form, particularly in how payments are processed. While the BB-1X allows businesses to add licenses, permits, or registrations not initially applied for, the VP-1 accompanies payments for various tax purposes. Both forms are integral to maintaining compliance with Hawaii's tax regulations, ensuring businesses accurately report and contribute to state tax requirements.
Form VP-2, Miscellaneous Fee Payment Voucher, like the BB-1X, involves financial transactions related to business operations. Specifically, the VP-2 is used for payments of miscellaneous fees, which might include some of the permits and licenses referenced in the BB-1X. The link is in the necessity for businesses to make additional payments beyond regular taxes, for which both forms provide a structured way to report and remit money to the state.
When filling out the Hawaii Tax BB-1X form, there are several important dos and don'ts to keep in mind to ensure the process is completed correctly and efficiently. Here are some key points to consider:
When it comes to the Hawaii Tax BB-1X form, there are a number of misconceptions that can lead to confusion. Here's a breakdown of some common misunderstandings:
Understanding these misconceptions about the Hawaii Tax BB-1X form can help streamline the process of amending your business's tax and license information, ensuring compliance with state requirements.
Here are 10 key takeaways about filling out and using the Hawaii Tax BB-1X form:
Instructions on where to mail the completed application are provided on the form itself, indicating addresses and phone numbers for the Hawaii Department of Taxation and the Department of Labor and Industrial Relations, highlighting the necessity of mailing the form to the correct address for processing.
Finally, applicants must certify the accuracy of the information provided by signing the BB-1X form before submission, underscoring the importance of careful review and confirmation of all details included in the application.
Hawaii Tax Form N-11 - With options for filing status including single, married filing jointly, married filing separately, head of household, and qualifying widow(er) with dependent child, the form caters to diverse household situations.
Eft Format - The form’s revision date is noted, assuring users they are filling out the most current version for their stop payment needs.