Food Truck Permits & Licenses in Birmingham, AL

Required for all LLCs. Annual Report required separately (see below).

Combines annual report with Business Privilege Tax payment. Fees vary by income.

Filed with county Probate Judge ($10-30 county fee) AND SOS. Renew every 10 years.

Plan review required prior to operation ($150+). Must comply with Food Code.

Must have written agreement with permitted commissary for cleaning/storage.

Required for all retail food sales. Fee schedule based on gross sales volume.

Monthly/quarterly tax returns required based on sales volume.

Food trucks selling prepared food must collect and remit sales tax. Alabama state sales tax rate is 4%; local rates vary (total average 8-10%). Registration via My Alabama Taxes (MAT) system.

Required if the food truck LLC has employees. Employers must withhold state income tax from employee wages and file Form ALCY quarterly. Registration via My Alabama Taxes (MAT).

Applies to all employers with one or more employees. New employers pay 2.7% on first $8,000 of wages per employee annually. Filed and paid quarterly via Alabama DOL Employer Portal.

All LLCs must file an Annual Report and pay a $100 franchise tax to the Alabama Secretary of State. Due each year on the anniversary month of formation. Failure to file leads to loss of good standing.

Most Alabama cities and counties require a local business privilege license (also called a business tax license). Fees vary by location and gross receipts. Food trucks must obtain this in each jurisdiction where they operate regularly. Examples: Birmingham, Mobile, Montgomery, Huntsville.

All LLCs must obtain a Federal EIN, even without employees. Required for opening a business bank account, filing taxes, and hiring. Apply online via IRS website.

Some Alabama cities (e.g., Mobile, Montgomery) impose a gross receipts tax on businesses operating within city limits. Food trucks must register and remit based on monthly or quarterly sales. Check with individual city tax offices.

LLCs are pass-through entities; income reported on owner’s Form 1040 Schedule C. Must file Form 1040 with Schedule C annually. If elected corporate taxation, file Form 1120.

LLC income flows to owner’s personal Alabama income tax return (Form 40). Due with federal deadline. Owners must report business income and pay state income tax at graduated rates (2%, 4%, or 5%).

Required for all mobile food units including food trucks. Local county health departments issue under ADPH guidelines. Plan review required before construction.

All businesses operating in unincorporated Jefferson County or contracting with county must obtain. Food trucks classified under retail/food service.

Specific classification for "Restaurant - Mobile" required. Zoning approval may be needed separately.

Required for temporary vending at city-sponsored or permitted events.

Issued by Mobile County Health Dept per ADPH standards. Includes commissary agreement requirement.

Separate from county permit if operating in city limits.

Required by most local fire departments (e.g., Montgomery, Birmingham). NFPA 58 compliance for LP gas.

Birmingham Code Sec. 11-6-6 regulates mobile vendors; no vending within 100ft of schools/brick-mortar restaurants without approval.

Huntsville Ordinance 18-789 establishes food truck zones with permits required.

Required if employing 5 or more people in Alabama (full-time, part-time, or temporary). Sole proprietors and partners in an LLC may be exempt from covering themselves but must cover employees. Applies to all industries, including food trucks.

While Alabama does not mandate general liability insurance statewide, most municipalities and health departments require proof of coverage as a condition of issuing a mobile food vendor permit. Strongly recommended due to risk exposure.

Required under Alabama’s Financial Responsibility Law (Ala. Code § 32-7A-1) for any vehicle used in business, including food trucks. Minimum liability limits: $25,000 bodily injury per person, $50,000 per accident, $25,000 property damage. Coverage must be continuous.

Some municipalities require a surety bond as part of the business license application for food trucks to ensure compliance with local codes. Bond amounts and requirements differ by jurisdiction. Example: City of Mobile may require a $5,000 bond under Title 8 of its code.

Not statutorily required in Alabama, but effectively necessary due to risk of food-related claims. Often bundled with general liability insurance. Strongly recommended for food trucks selling consumable products.

Not legally required for food trucks in Alabama. More relevant for service professionals (e.g., consultants). Not applicable to standard food service operations.

Required only if the food truck holds an alcohol license. Alabama ABC Board mandates proof of liquor liability insurance (typically $1 million per occurrence) as a condition of licensing. Most food trucks do not serve alcohol; this applies only if operating as a mobile bar or selling alcohol.

Even if not required, most LLCs obtain an EIN for banking and vendor purposes. Food trucks structured as LLCs typically need an EIN if they have employees or multiple members.

A single-member LLC is disregarded for federal tax purposes and reports income on Schedule C. Multi-member LLCs are taxed as partnerships and must file Form 1065. All must comply with self-employment tax rules. Food truck income is subject to self-employment tax.

Includes providing a hazard-free workplace, training on fire, burns, slips, and electrical hazards common in mobile food operations, and maintaining OSHA Form 300 logs if required (businesses with 10+ employees or in certain industries).

Food trucks must provide accessible service to customers with disabilities. This may include accessible service windows, clear floor space, and communication accommodations. Full structural compliance may be limited by mobile nature, but reasonable accommodations are required.

While FDA does not directly regulate food trucks, the FDA Food Code is adopted by Alabama state and local health departments. Federal guidelines govern food safety practices including temperature control, cross-contamination prevention, employee hygiene, and source approval of food suppliers.

Applies to all businesses. Food trucks must avoid deceptive advertising (e.g., false claims about ingredients, origin, or pricing). Menu labeling for calories may apply if part of a chain with 20+ locations (see FDA menu labeling rule).

Food truck employees must be paid at least federal minimum wage ($7.25/hour) and overtime (1.5x regular rate for hours over 40/week). Tipped employees may be subject to tip credit rules. Employers must maintain accurate time and payroll records.

All employers, including food truck LLCs with employees, must complete Form I-9 to verify identity and work authorization. E-Verify is not federally required unless state law mandates it.

Mandates calorie disclosure on menus and menu boards, and availability of written nutrition information upon request. Does not apply to most independent food trucks.

Food trucks must comply with federal regulations regarding grease trap maintenance and proper disposal of cooking oil to prevent sewer blockages and pollution. While enforcement is typically local, federal Clean Water Act sets baseline standards.

If using General Mobile Radio Service (GMRS) radios (e.g., walkie-talkies), a license from the FCC is required. License is $70 for 10 years (as of 2023) and covers all devices used by the business. FRS radios do not require a license.

All Alabama LLCs must file an annual report with the Secretary of State. The report includes business address, registered agent, and management structure. Failure to file may result in administrative dissolution.

Food trucks selling prepared food must collect sales tax (currently 4% state rate + applicable local rates). Must register for a Sales Tax Account Number via My Alabama Taxes (MAT).

Required by all Alabama counties for mobile vendors. Includes health inspection.

LLCs report income on personal tax returns. Single-member: Schedule C; Multi-member: Form 1065.