This industry comprises businesses primarily engaged in one of the following: (1) providing food services to patrons who order and are served while seated (i.e., waiter/waitress service), and pay after eating; (2) providing food services to patrons who generally order or select items (e.g., at a counter, in a buffet line) and pay before eating; or (3) preparing and/or serving a specialty snack (e.g., ice cream, frozen yogurt, cookies) and/or nonalcoholic beverages (e.g., coffee, juices, sodas) for consumption on or near the premises.
This industry comprises establishments primarily engaged in one of the following: (1) providing food services to patrons who order and are served while seated (i.e., waiter/waitress service), and pay after eating; (2) providing food services to patrons who generally order or select items (e.g., at a counter, in a buffet line) and pay before eating; or (3) preparing and/or serving a specialty snack (e.g., ice cream, frozen yogurt, cookies) and/or nonalcoholic beverages (e.g., coffee, juices, sodas) for consumption on or near the premises.
Before starting a business, you probably will need to register with the Florida Department of State, the IRS and the Florida Department of Revenue. For businesses located outside of the State of Florida, evidence of registration with their Division of Corporations or Corporate Registry may be required.
When you have completed those steps, you must apply for a business license from one of these Florida agencies:
- Department of Agriculture and Consumer Services – Food prepared in grocery and convenience stores, bakeries, coffee shops, juice and smoothie bars, pre-packaged food vendors, and mobile food vendors and booths that sell non-potentially hazardous food
- Department of Business and Professional Regulation – Most alcoholic beverage licenses, free-standing restaurants, take-out, food courts, and temporary food service events
- Department of Health – Bars and lounges that do not prepare food, civic and fraternal organizations, food service establishments in institutions, schools, universities, detention centers, etc., and theaters that limit their food service to items customarily served at theaters (such as beverages, popcorn, hot dogs and nachos)
Florida law prohibits individuals from producing and selling food from their homes without a license. However, Florida’s Cottage Foods law allows this type of operation for certain food products under specific conditions. For more information, please visit the Department of Agriculture and Consumer Service’s Cottage Foods site.
Business owners in this category may also wish to explore assistance offered by the Florida Department of Economic Opportunity and the advantages of becoming a Florida Lottery retailer.
The Florida Department of State’s Division of Corporations serves as the state’s central depository for a number of commercial activities. These activities include a variety of business entity filings, trade and service mark registrations, federal lien recordings, judgment lien filings, uniform commercial code financing statements, fictitious name registrations, notary commissions, and cable and video service franchises.
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The Department of State (DOS) is where you register your business. You can search and access filed information for corporations, limited liability companies, limited partnerships, general partnerships, trademarks, fictitious name registrations and liens. Also, electronic filing and certification can be processed via the Department’s website.
The Internal Revenue Service (IRS) is the nation’s tax collection agency and administers the Internal Revenue Code enacted by Congress.
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If you are required to report employment taxes or give tax statements to employees, you need an Employer Identification Number (EIN) to send with all items you report to the Internal Revenue Service (IRS) or Social Security Administration. If you do not intend to hire others, you may skip this step.
You may apply for an EIN online if your principal business is located in the United States or U.S. Territories. The person applying online must have a valid Taxpayer Identification Number (SSN, ITIN, EIN). You are limited to one EIN per responsible party per day.
The Florida Department of Revenue administers three programs: general tax administration, property tax oversight and child support. The general tax administration program works with Florida businesses that are required to register for, collect, report and remit the taxes and fees administered by the Department.
The Department also manages the State of Florida’s New Hire Reporting Center. Federal and state laws require employers to report newly hired, re-hired and temporary employees within 20 days of an employee’s start date. This information is used to assist the Department’s child support program with child support orders. The employment information reported through the state’s New Hire Reporting Center is also used to detect and prevent public assistance and reemployment assistance fraud.
For additional information, please visit www.floridarevenue.com.
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A business owner or contractor may need to register for, collect, report and/or remit one or more of the taxes, fees and licenses administered by the Florida Department of Revenue. This is dependent on the structure of a business, the activities of a business, and whether the business hires employees. In addition, businesses must report newly hired, re-hired and temporary employees through the State of Florida’s New Hire Reporting program managed by the Florida Department of Revenue.
Reporting Employment Information
The Department manages the State of Florida’s New Hire Reporting Center. Federal and state laws require employers to report newly hired, re-hired and temporary employees within 20 days of an employee’s start date. The Department’s Child Support program utilizes employment information and employer cooperation to assist with child support order compliance. The reported employment information through the state’s New Hire Reporting Center is also used to detect and prevent public assistance and reemployment fraud.
Register your business to report newly hired, re-hired or temporary employees within 20 days of an employee’s start date.
The Department of Revenue’s Child Support Program works with employers in a variety of ways to ensure compliance with child support orders when applicable. Employers must work with the Child Support Program to respond to income withholding requests and to enroll children in medical insurance plans. Once registered with the New Hire Reporting Center, businesses will be able to access the Child Support Employer Services website to report employee termination and bonus or lump sum payments, request replacement copies of income withholding notices currently in place for employees, and use the Program’s online calculator to get pro-rated child support amounts for employees that have more than one child support case.
Business Taxes, Fees and Surcharge
Businesses in this category may be required to register for, collect, report and/or remit one or more of the following taxes and fees.
Most corporations and certain entities conducting business, or who are incorporated in Florida, including out-of-state corporations, must file a Florida corporate income tax return.
Register online or by submitting a Florida Business Tax Application (Form DR-1), or by filing the Florida Corporate Income/Franchise Tax Return (Form F-1120).
Reemployment Assistance gives partial, temporary income to workers who lose their jobs through no fault of their own and are able and available for work. If your business will employ workers in Florida, you may register online or submit a Florida Business Tax Application (Form DR-1).
Before conducting business, anyone selling, renting, leasing or repairing goods, providing certain services, charging admissions, or renting or leasing short-term lodging, housekeeping accommodations, or commercial real property must register with the Department of Revenue.
Additionally, use tax is due on the use or consumption of taxable goods or services when sales tax was not paid at the time of purchase.
Register online or by submitting a Florida Business Tax Application (Form DR-1).
This surtax, imposed by most Florida counties, applies to most transactions subject to sales or use tax. Businesses must also collect the applicable discretionary sales surtax from the purchaser at the time of sale, then report and remit it to the Department of Revenue.
No additional registration is required.
Coin-Operated Amusement Machine Operators
Businesses in this category may be subject to the following certificate requirements.
Operators of coin-operated amusement machines must purchase annually and display an Amusement Machine Certificate at each location.
In addition to submitting a Florida Business Tax Application (Form DR-1) for sales and use tax registration, you must submit an Application for Amusement Machine Certificate (Form DR-18), that includes each location where you operate machines.
The Florida Department of Business and Professional Regulation (DBPR) is the agency charged with licensing and regulating businesses and professionals in Florida. A variety of businesses will need to coordinate with DBPR to obtain applicable licenses, registrations and/or permits.
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Division of Hotels and Restaurants
This division licenses, inspects and regulates public food service establishments in Florida. These include free-standing and take-out restaurants, food courts, caterers, mobile food dispensing vehicles (food trucks), hot dog carts, theme park carts, vending machines that serve prepared food and temporary food service events.
Most establishments require a plan review and inspection before a license is approved, so be sure to leave time for these processes.
Unlike other food service licenses, temporary event licenses are issued on site at the event.
Fixed public food service establishments that provide and maintain accommodations for consumption of food on the premises of the establishment or under the control of the establishment, or for which the sole service provided is intended as take-out or delivery.
A vendor at an event of 30 days or less where food is prepared, served, or sold to the general public and is advertised and recognized in the community
The operator of each public food service establishment to be newly constructed, remodeled, converted or re-opened shall submit properly prepared facility plans and specifications to the division for review and approval in accordance with provisions of law and rule prior to the start of the construction, or change.
Division of Alcoholic Beverages and Tobacco (optional)
This division licenses, inspects and regulates alcoholic beverages and tobacco products. The Division of Alcoholic Beverages and Tobacco typically licenses alcohol and tobacco sales in bars, permanent food service establishments, caterers and temporary events.
AB&T requires licensure from either the Division of Hotels and Restaurants or the Department of Health in order to qualify for a license within this business category. Stand-alone bars are typically licensed by the Department of Health.
If you are interested in obtaining a food service license, you may also want to consider adding an alcohol and/or tobacco license to expand your business.
A facility that wishes to sell beer for on premises consumption
A facility that wishes to sell both beer and wine for on premises consumption
This license category includes quota licenses and a number of specialty licenses such as Restaurants, Motels/Hotels, Bowling Alleys, Hospitals, Airport Lounges not owned by an airline, Pleasure Ships, Civic Centers, County Commissions, etc.
The Florida Department of Agriculture and Consumer Services (FDACS) supports and promotes Florida agriculture, protects the environment, safeguards consumers, and ensures the safety and wholesomeness of food. FDACS licenses and inspects various businesses and professions in Florida, such as bakeries, milk producers, weights and measurements, pesticide dealers, oyster harvesting, pre-packaged food sales, beekeepers and travel agents, among others. A variety of different businesses may need to coordinate with FDACS to obtain applicable licenses, registrations and/or permits.
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The Florida Department of Agriculture and Consumer Service’s Division of Food Safety is responsible for assuring the public of a safe, wholesome and properly represented food supply through permitting and inspection of food establishments, inspection of food products, and performance of specialized laboratory analysis on a variety of food products sold or produced in the state.
Division of Food Safety
This division licenses, inspects and regulates public food establishments in Florida. These include grocery and convenience stores that prepare food, most bakeries, coffee shops, juice and smoothie bars, pre-packaged food vendors, and mobile food vendors and booths that sell non-potentially hazardous food.
Food manufacturers that process, produce, store, distribute or sell foods at wholesale are required to be permitted by the FDACS. Cold and dry storage warehouses and distribution facilities also require a food establishment permit. Applications and requirements can be found and submitted from the Division of Food Safety website.
The Florida Department of Health, nationally accredited by the Public Health Accreditation Board, works to protect, promote & improve the health of all people in Florida through integrated state, county, & community efforts. The department’s goal is to be the healthiest state in the nation through innovation, collaboration, accountability, responsiveness and excellence.
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The Department of Health works with food service establishments to ensure their products are not a source of foodborne illness. Generally this includes food service operations located in institutional settings (such as schools, assisted living facilities, detention facilities, adult day cares, etc.), civic and fraternal organizations, bars and lounges that do not prepare food, and theaters that limit their food service to items customarily served at theaters (such as beverages, popcorn, hot dogs and nachos).
In collaboration with our partners, the Florida Department of Economic Opportunity (DEO) assists the Governor in advancing Florida’s economy by championing the state’s economic development vision and by administering state and federal programs and initiatives to help visitors, citizens, businesses, and communities.
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The Department of Economic Opportunity (DEO) utilizes public and private sector expertise to attract, retain and grow businesses and create jobs in Florida. It also provides valuable resources for businesses and entrepreneurs; assistance with recruiting workers; and statistical information regarding Florida businesses and employment. Your business may qualify for various state or federal assistance.
The Florida Lottery was established by the Florida Legislature in 1987 to maximize revenues for the enhancement of public education in Florida and to enable the people of the state to play the best Lottery Games available.
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The Florida Lottery was established by the Florida Legislature in 1987 to maximize revenues for the enhancement of public education in Florida and to enable the people of the state to play the best Lottery games available. The Florida Lottery offers fun and excitement for all who play, with new games, bigger prizes and more winners. Becoming a Florida Lottery retailer can add a new and exciting dimension to your business. Retailers earn a commission on each ticket sold, and a cashing bonus on every prize paid valued under $600. Retailers can also earn extra cash through various incentive programs.
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Federal & Local Government Requirements
This checklist provides state and local requirements. Remember to check federal requirements for your business. The following organizations and websites can help:
- Florida’s Small Business Development Center Network (FLSBDC) – State designated as Florida’s principal provider of small business assistance, the network provides no-cost, professional business consulting, in-person and on-demand training, and access to business research resources to help Florida businesses—no matter their stage of business—grow and succeed.
- Florida Chamber of Commerce – Throughout the Florida Chamber’s 100 year history, its number one goal has been to encourage a business friendly climate that allows job creators to do what they do best – create private-sector jobs and contribute to Florida’s economy.
- County Websites – Florida’s county governments require various licenses, permits and filings above and beyond state requirements, depending on the type of business you wish to open. Find out about other public services and opportunities related to Florida counties and their governments by visiting the Florida Association of Counties website.
- City Websites – Business owners should be aware of local government requirements, especially local business taxes (occupational licenses), building permits and inspections, planning and zoning, and community and economic development opportunities. The Florida League of Cities offers a comprehensive, alphabetical listing of municipality websites and additional information about local events and government requirements.
Disclaimer: The State of Florida operates OpenMyFloridaBusiness.gov as a public service to Florida residents and visitors worldwide. While efforts were made to verify that the content of this website is accurate and comprehensive, it is recommended that you consult with a professional (e.g., attorney, CPA, SBDC, etc.) to ensure you meet all requirements before starting your business. OpenMyFloridaBusiness.gov is not responsible for the content of external websites.