HCC §31-2
Definitions for this chapter
Read the official text at hawaiicounty.gov ↗This section defines key terms used in this chapter. It explains what the Council, DBEDT, a qualified business, and a service business or calling mean for the purposes of this law.
businessescountiesstate agencies
The ordinance, as written (Hawaiʻi County) — Definitions
A copy, taken August 21, 2026. The version published by Hawaiʻi County is the one that governs, and it may have changed since. Check it before relying on anything here.
Unless it is plainly evident from the context that a different meaning is intended, words and phrases used in this chapter are defined as follows: “Council” means the council of the County of Hawai‘i. “DBEDT” means the department of business, economic development and tourism, State of Hawai‘i. “Qualified business” means any corporation, partnership, or sole proprietorship authorized to do business in the State which is: (1) Subject to the State corporate or individual income tax under chapter 235, Hawai‘i Revised Statutes; the public service company tax under chapter 239, Hawai‘i Revised Statutes; or the bank and financial corporation tax under chapter 241, Hawai‘i Revised Statutes; (2) Engaged in manufacturing, the wholesale sale of tangible personal property, or a service business or calling; (3) Qualified under section 209E, Hawai‘i Revised Statutes. “Service business or calling” means any corporation, partnership, or sole proprietorship that acts upon or processes tangible personal property, such as cleaning, repair and maintenance, and does not mean activities which are not performed upon tangible personal property. (1994, ord 94-8, sec 1.)31-2
Published by the County of Hawaiʻi Office of the County Clerk.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.