Understanding the Hawaii County Surcharge and How to File a G-45

What is the Hawaii County surcharge?
Honolulu, Maui and Kauai counties recently added 3% surcharges to the state’s 10.25% transient accommodations tax (TAT), and Hawaii County is expected to follow soon. That will have tourists looking at 13.25% of their visitor accommodations expenses going toward taxes.

Any company doing business in Hawaii County must pay the Hawaii County Surcharge. Additional to the state’s general excise tax, this surcharge is used to pay for a variety of county initiatives and services. Although the surcharge may be greater for some firms, like hotels and restaurants, it is currently set at 0.25% for the majority of companies.

Depending on your company’s gross income, Hawaii County business owners must submit a G-45 tax form either monthly or quarterly. Both the county surcharge and the state’s general excise tax are reported using the G-45 form. You must include details on your business’s gross income, tax liability, and any possible exemptions or deductions when filing the G-45.

You can submit a G-45 electronically through the website of the Hawaii Department of Taxation or by mailing a paper form. You must register for an account and provide the details of your company if you decide to file your paperwork online. After entering your income and tax liability information, you can electronically submit your form. Download the G-45 form from the Department of Taxation’s website and mail it in with your payment if you’d rather file a paper form.

Businesses in Hawaii County must submit a general excise tax return on a monthly or quarterly basis in addition to the G-45 form. This form solely details your company’s general excise tax liability and gross income. Depending on how frequently you file, the Department of Taxation’s website lists the due dates for both the G-45 and the general excise tax return.

The Hawaii general excise tax is not deductible on your federal income tax return, which is a crucial last point to make. This means that on your federal tax return, you cannot deduct the Hawaii state taxes you paid on your business revenue. Nevertheless, based on your business structure and other criteria, you could be entitled to deduct these taxes on your Hawaii state income tax return.

In conclusion, in addition to the state’s general excise tax, firms that operate in Hawaii County are subject to the Hawaii County Surcharge. You can mail in or submit the G-45 tax form online to report your company’s surcharge and general excise tax obligations. The Hawaii general excise tax is not deductible on your federal income tax return, thus it’s vital to submit a general excise tax return separately.

FAQ
Then, how do i start a food truck business in hawaii?

Although the article “Understanding the Hawaii County Surcharge and How to File a G-45” discusses taxes and forms in Hawaii, it may not directly address how to launch a food truck business there. The state and local rules for launching a food truck business can be researched, the required licenses and permissions obtained, an appropriate location found, and the business promoted. In order to ensure compliance with legislation, it is crucial to speak with local authorities and obtain legal counsel.