Catering Permits & Licenses in San Francisco, California

LLCs with net income over $500 must make estimated tax payments. The $800 minimum franchise tax is due annually regardless of income.

All California LLCs must file Form 568 annually and pay at least $800 franchise tax, even if inactive. Due date aligns with federal tax deadline.

Required for all LLCs to register with the state. Statement of Information (Form LLC-12) due within 90 days of formation ($20 fee) and every 2 years thereafter.

Applies to all California LLCs.

Required for catering businesses selling food. Must display permit at business location.

Online training valid statewide. Managers require separate Food Protection Manager Certification.

Nationally accredited programs (e.g., ServSafe, NRFSP). Required at all times when food facility is open.

Catering usually requires full retail food facility permit, not cottage food. Check local health dept.

File with county where principal place of business is located. Publish in adjudicated newspaper for 4 weeks. Renew every 5 years.

Catering businesses need approved commissary/kitchen. Administered locally per CA Retail Food Code (CalCode). Contact local env health.

Required for all caterers selling prepared food or beverages in California. Catering services involving food are generally taxable. See CDTFA Publication 109, Section 301.1.

All LLCs in California must pay an annual $800 minimum franchise tax regardless of income. First payment due by the 15th day of the 4th month after formation. Ongoing obligation annually.

Required for all employers. Includes registration for California payroll taxes. Must file Form DE 1 to register.

Employers must pay UI tax on first $7,000 of wages per employee annually. New employers pay 3.4% for first 2–3 years.

All LLCs doing business in California must pay $800 annual franchise tax regardless of income or activity level. Applies even in first year of operation.

Most California cities require a business license or business tax certificate. Fees and requirements vary (e.g., Los Angeles: $106–$484; San Francisco: $87–$300+). Check with city clerk or county office.

Catering sales of prepared food and beverages are generally taxable at full sales tax rate. Filing frequency determined by CDTFA. Most new businesses start with monthly filing.

Not directly on catering, but if catering is part of a taxable lodging event (e.g., hotel wedding), the venue may collect TOT. Caterers generally not liable unless renting space themselves. Confirm with local tax office.

Los Angeles imposes a 1.5% Business Tax on gross receipts for certain activities. Other cities may have similar taxes. Check local ordinances.

Required for all businesses; catering classified under retail/food service

Plan check required for new/ remodeled facilities ($500+); HACCP plan may be needed

Strict limits on employees, traffic, odors; no direct public access allowed

Catering falls under "eating/drinking place" classification

Required for many commercial catering operations; public hearing process

Required for kitchens with Type I hoods; annual inspection

Separate commissary permit required for mobile food facilities

Plan review required for new construction ($600+)

Microenterprise Home Kitchen Operation permit alternative for small home ops

Local health departments enforce uniform state standards; certified food handler required

Required for all employers in California with at least one employee, including part-time and family members. Sole proprietors without employees are exempt but may choose to self-insure. Catering businesses with employees must carry coverage through a private insurer, the State Fund, or self-insurance (if approved).

LLCs taxed as disregarded entities or partnerships must make quarterly estimated tax payments if expecting to owe $1,000 or more in federal tax. S-Corp elections may alter this requirement.

While California does not universally mandate general liability insurance for caterers, most event venues, cities, or counties require it as a condition of permitting or leasing space. Coverage typically includes bodily injury, property damage, and personal injury arising from operations.

Issued by local county health departments. Required even for mobile or off-site catering. Home kitchens are generally not permitted unless under California’s limited Cottage Food Operation rules (which do not cover hot or refrigerated catering).

While not required for single-member LLCs with no employees, most catering businesses will need an EIN for banking and vendor relationships. Application is free via IRS Form SS-4.

Multi-member LLCs file Form 1065 (informational); profits pass through to members. Single-member LLCs report income on Schedule C. If electing corporate status, Form 1120 applies. Catering income is subject to self-employment tax.

Catering businesses must comply with general industry standards including safe food handling equipment, emergency exits, and injury reporting. Employers must display OSHA poster (Form 2203), report fatalities within 8 hours, and maintain injury logs (OSHA 300) if over 10 employees or in certain industries.

Catering businesses must ensure services are accessible to people with disabilities. This includes accessible event setups (e.g., buffet lines, seating), communication access, and website accessibility if online ordering is offered. Physical modifications may be required for owned/leased spaces.

Most catering businesses are considered "conditionally exempt small quantity generators" (CESQG) if producing less than 220 lbs/month of hazardous waste. Proper storage, labeling, and disposal through licensed facilities are required. Non-hazardous waste (food scraps, packaging) is not federally regulated but may be under state rules.

All advertising (menus, websites, social media) must be truthful, not misleading, and substantiated. Claims such as "organic," "locally sourced," or "gluten-free" must be accurate. Online reviews must not be falsified. Applies to all businesses, including catering services.

Catering businesses must comply with Fair Labor Standards Act (FLSA), including minimum wage ($7.25 federal, but California state law applies higher rate), overtime (1.5x after 40 hours), and proper recordkeeping. Tipped employees must be paid at least $14.00/hour total (California law supersedes federal tip credit rules).

Employers must complete Form I-9 for every employee, verifying identity and work authorization. E-Verify is not federally required for most businesses but may be mandated by state law or federal contracts.

While most food safety regulation is state/local, the FDA Food Code applies federally when food crosses state lines. Catering businesses operating in multiple states or supplying national events must follow FDA guidelines on food handling, temperature control, and labeling. The 2022 FDA Food Code is advisory but enforced through state adoption.

A federal basic permit from TTB is required if the business imports, produces, or sells alcohol. Most caterers serving alcohol at events under client’s license may not need this, but those providing alcohol as a vendor must comply. State and local permits (e.g., ABC license) are also required.

All LLCs formed in the U.S. must file a Beneficial Ownership Information (BOI) report with FinCEN. Exemptions are narrow. This is a federal anti-money laundering requirement effective January 1, 2024. Catering businesses structured as LLCs are subject to this rule.

Catering services in California are generally required to collect sales tax on prepared meals, regardless of event location.

At least one employee per shift must hold a valid California Food Handler Card. Required for all commercial food operations.

All California LLCs must file a Statement of Information (Form LLC-12) every two years. The first filing is due within 90 days of formation, and subsequent filings are due every two years on the anniversary of formation. Failure to file may result in administrative dissolution.

Caterers must register for a seller's permit to collect and remit sales tax on taxable sales. Most prepared food sold to-go is taxable. Registration is done via BOE-403-02 form or online.

Caterers must file sales and use tax returns on a schedule assigned by CDTFA (typically monthly or quarterly). No formal 'renewal' of permit, but ongoing compliance required. Returns filed via Form BOE-401 or online.

Caterers must obtain a retail food establishment permit from the local county health department. Permits require annual renewal and unannounced inspections. Frequency of inspections depends on risk level (typically 1–3 times per year).

At least one certified food handler per shift is required. Certification from an ANSI-accredited provider. Employers must verify and retain records of certification.

Required for tax reporting. Even single-member LLCs should obtain EIN for banking and liability separation.

Mandatory for all employers in California. Includes UI, Disability Insurance (DI), and Paid Family Leave (PFL) withholding. File quarterly via DE 9 and DE 9C forms.

Employers must file Form DE 9 (Contribution Return) and DE 9C (Wage Detail) each quarter. Required even if no wages paid.

Required postings include: Minimum Wage, Injury Prevention, Sexual Harassment, Paid Family Leave, Workers' Comp, and others. Must be in English and other languages if workforce is non-English speaking.

Catering businesses with 100+ employees must file EEO-1 report detailing workforce demographics. Smaller firms may be required if part of a larger corporate group.

Local fire departments inspect for fire suppression systems, exits, storage, and hazardous materials. Frequency depends on occupancy classification and local code.

Most California cities require a local business operations license. Renewal typically annual. Check with city clerk for specific requirements.

Keep employment tax records for at least 4 years. Sales tax records for 4 years (CDTFA). General business records (income/expenses) for 3 years. Health inspection records: 6 months to 2 years depending on local rules.

Caterers operating in other states may need to register for sales tax in those jurisdictions. Nexus rules apply. This is not a California requirement but a multi-state compliance issue.

ADA requires accessible facilities. California's Unruh Act provides even stronger protections. Regular self-audits recommended. Applies to public-facing locations.