HRS §237-12
License tax is separate from other taxes
This section says the tax in this chapter is added on top of the license fee and all other taxes you must pay to do business. If you pay the license fee, you can do business, but you still owe this tax. Some people protected by another rule only pay this tax through normal collection methods.
businesses
The statute, as written — Tax cumulative; extent of license
(a) The tax imposed by this chapter shall be in addition to the license fee imposed under section 237-9 and all other taxes levied by law as a condition precedent to engaging in any business, trade, or calling. A person exercising a privilege taxable under this chapter, subject to the payment of the license fee imposed under section 237-9, which is a condition precedent to exercising the privilege taxed, may exercise the privilege upon the condition that the person shall pay the tax accruing under this chapter. (b) In the case of any person entitled to the protection of section 237-9(d), the tax shall be collected only through ordinary means.
Sections this one refers to
§237-9 Getting a business license and what happens if you don't
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.