Your license to do business could be yanked if you don't make arrangements to pay those delinquent tax bills.

When license-renewal applications start pouring in in November, the state for the first time will be comparing applicant names with tax records to make sure the real estate agents are paying their business taxes.

If they're not and fail to resolve the problem, the Real Estate Commission will consider that when deciding whether to renew a license. Among the options: deny renewal, fine the applicant or suspend or revoke the license.

This is part of the state's campaign to crack down on companies and business people who aren't paying tax bills. The problem seems to be especially prevalent in the real estate industry, according to a 1993 Department of Taxation survey.

Of 1,400 agents surveyed that year, one third were not paying general excise taxes, and each of those agents had a delinquent bill averaging about $5,000, said Ray Kamikawa, department director. The one-third rate is the highest of the regulated industries the department has surveyed, he said.

Since the department and commission, which is under the Department of Commerce and Consumer Affairs, started spreading the word about the new policy, agents have contacted tax officials to try to resolve potential problems. "It's going to take something like this to bring people to the table," Kamikawa said.

Real estate agents in Hawaii must renew their licenses every even year. Applications become available in late October or early November.

As of July 18, there were 18,281 licensees in the state - down nearly 30 percent from 1990, when the market was booming.

Some in the industry believe the new tax policy, combined with the sluggish market, will prompt even more people to leave the business.

"My sense is a lot of people are hurting for money," said attorney John Reilly, who has taught real estate classes in Hawaii for more than 20 years.

One indicator of how slow things are: in a typical renewal year, Reilly said, at least 3,000 to 4,000 agents by mid-June will have taken the 10 hours of courses required for renewal. Through mid-June of this year, fewer than 1,000 had taken the classes.

Courses also have been canceled this month because of weak demand. "It's almost unheard of to have real estate schools in August canceling classes for lack of enrollment," Reilly said.

Norman Noguchi, president of the Hawaii Association of Realtors, said the statewide organization is projecting a slight drop in membership next year.

But he said he's not sure whether the new tax policy will have any bearing on that.

Noguchi said he doesn't know whether nonpayment of taxes is a big problem in the industry. "I would like to think our membership holds themselves to a higher standard" and pays their taxes on time, he said.

Kamikawa said it is his impression that some agents neglect their tax obligations because they believe the department won't have the commitment or means to catch them.

If somebody doesn't file general excise returns, the department can have a difficult time catching him, partly because it doesn't have access to licensing information indicating who may be required to file, he said.

For the renewal policy, the department and commission have agreed to share records.

But Kamikawa didn't get what he initially sought: requiring applicants to get a tax clearance before getting their licenses renewed, something now required of contractors.

The commission opposed such a requirement because administering it for more than 17,000 licensees would have been difficult and an inconvenience to even those without tax problems, said Christine Rutkowski, executive officer for the commission.

If agents contact the tax department to settle their back taxes, the state generally will not prosecute under criminal tax laws and will be more receptive to waiving penalties, which can be as much as 20 percent, Kamikawa said.