Complete guide to permits and licenses required to start a food truck in San Francisco, California. Fees, renewal cycles, and agency contacts.
Required for all LLCs. Statement of Information (Form LLC-12) due within 90 days of formation ($20 fee, biennial renewal $20).
Applies to all California LLCs.
Required for all retail food sales including food trucks. Report/ remit sales tax periodically.
Issued by local county health department under state law (CA Health & Safety Code). Food trucks classified as mobile food facilities.
Construction/equipment plans must be approved by local health officer per CA Retail Food Code.
Required if food truck engages in limited or complex food preparation (H&SC §113947.1).
File with county clerk where principal place of business is located, publish in newspaper, file affidavit with SOS.
Food truck treated as commercial vehicle; may require Motor Carrier Permit if GVWR >10,000 lbs.
Required for all food trucks selling prepared food, which is subject to California sales tax. Replaces the former 'sales tax permit' under BOE. Effective July 1, 2017, administered by CDTFA.
All LLCs in California must pay an annual $800 franchise tax, even if no income is earned. First-year exemption applies only if first taxable year is less than 15 days (effective 2022).
Required for all employers in California. Employers must withhold state income tax from employee wages. Registration is done via CDTFA Form BOE-410.
Employers must register with EDD and pay State Unemployment Insurance (SUI) tax. New employers pay 3.4% for first 2–3 years.
LLCs in California are pass-through entities; profits are reported on owner's personal tax return (Form 540). The LLC itself does not pay state income tax, but owners must file and pay personal income tax on distributive share.
Most California cities require a business tax certificate or license. For example, Santa Monica charges $77 minimum; San Diego uses gross receipts tiers. Food trucks must register in each city they operate in. See example: https://www.smgov.net/Departments/Finance/Business-Tax/
Required for LLCs with employees or those filing business tax returns. Single-member LLCs without employees may use SSN, but EIN is recommended. Apply via IRS Form SS-4 or online.
Some cities impose a gross receipts tax instead of or in addition to business license fees. In Los Angeles, mobile food vendors pay 1.5% of gross receipts. Registration through city's Office of Finance.
LLC owners must pay federal self-employment tax (Social Security and Medicare) and file Schedule C with Form 1040. Quarterly estimated tax payments required if expecting $1,000+ tax liability.
Required for all businesses; food trucks specifically listed
Includes plan check ($500+), inspection required; LA County Code Title 11
Required for propane/CNG use; annual inspection
Ordinance 186,205; prohibited zones apply; lottery system for sidewalk
Separate from health permit; propane restrictions
County Code Section 493; servicing area inspection required
Separate from county health permit; parking restrictions
SF Health Code Article 7; Central Permit Center processing
Ordinance 186,421; designated vending zones
Includes commissary agreement requirement
Parking permit may also be required for overnight storage
No statewide standard; varies by municipality. Time limits typically 1 hour max
Most cities prohibit overnight parking/storage in residential zones
Required in addition to operating permit
Required under California Labor Code §3700. Sole proprietors without employees are exempt but may elect coverage. Food truck operators with employees must carry coverage through a licensed insurer or self-insurance program approved by the state.
While not mandated by California state law, nearly all local health departments (e.g., Los Angeles County, San Francisco) and private property managers require proof of general liability insurance ($1–2 million coverage) as a condition of permit issuance. Enforced under local health and safety ordinances.
Required under California Vehicle Code §16020. Personal auto policies do not cover commercial use. Coverage must meet state minimums: $15,000 bodily injury per person, $30,000 per accident, $5,000 property damage. Higher limits often required by lenders or event organizers.
Many California counties require a surety bond (often $10,000) as a license bond to ensure compliance with health and safety regulations. The bond is not insurance but a financial guarantee. Amount and requirement vary by jurisdiction (e.g., Orange County requires $5,000, San Diego requires $20,000).
Not mandated by California law, but strongly recommended for food businesses due to risk of foodborne illness or contamination claims. Often bundled with general liability coverage. No statutory requirement exists at federal or state level.
Not legally required for food trucks in California. Typically relevant for service professionals giving advice (e.g., consultants). Not applicable to standard food service operations.
Required under California Business and Professions Code §25600 if the food truck holds an ABC license (e.g., Type 47 or 56). Must carry liquor liability insurance (typically $1 million per occurrence). Most food trucks do not serve alcohol; this applies only if licensed to do so.
While not required for all sole proprietorships, an EIN is mandatory for LLCs with employees or multiple members. Food trucks structured as LLCs typically need an EIN regardless of employment status to comply with tax reporting.
As an LLC, the food truck is typically treated as a disregarded entity (single-member) or partnership (multi-member), requiring owners to report profits/losses on personal returns. Self-employment tax applies to net earnings.
Employers must provide a safe workplace, including proper handling of hot equipment, fire safety, and ergonomics. Required to display OSHA poster (available free online) and report work-related fatalities within 8 hours or hospitalizations within 24 hours.
Food trucks must ensure accessible ordering and payment methods, and physical access if feasible (e.g., ramp for service window). "Readily achievable" barrier removal required; full structural compliance not always mandated for mobile units.
FDA issues the Food Code, which guides state and local health departments. Food trucks must follow FDA Food Code standards for food handling, storage, and sanitation. FDA does not issue licenses but sets national standards adopted by California.
FTC enforces truth-in-advertising rules. Food truck operators must avoid deceptive claims (e.g., "organic" without certification, false origin claims). Menu labeling for calories required only if part of a chain with 20+ locations (under ACA).
All employers must complete Form I-9 to verify identity and work authorization for every employee. E-Verify is not mandatory federally unless in certain states or federal contracts.
Federal minimum wage is $7.25/hour, but California’s higher state minimum wage ($16.00/hour in 2024) preempts it. FLSA requires overtime pay (1.5x regular rate) for hours over 40 in a workweek. Applies to all covered, non-exempt employees.
Most food trucks do not meet the 50-employee threshold. If threshold is met, employees are entitled to 12 weeks of unpaid, job-protected leave for qualifying reasons. California’s CFRA may apply independently.
EPA regulates emissions from non-road diesel engines (e.g., generators used on food trucks). Must comply with Tier 4 standards if applicable. Enforcement typically coordinated with state agencies like CARB.
Most food trucks using standard Wi-Fi routers or cell phones do not need FCC licenses. However, commercial-grade transmitters may require Part 90 or Part 15 compliance. CB radios do not require licenses.
Required for all LLCs registered in California. Must be filed every 2 years. Failure to file may result in penalties or suspension of LLC status.
Sellers Permit (formerly Seller's Permit) is issued for indefinite duration but must be kept current. No formal renewal, but business must notify CDTFA of changes and remain compliant with sales tax collection and reporting.
All food trucks must obtain and renew an annual permit from the local county health department. Includes inspection of vehicle and food handling practices. Fee and deadline vary by jurisdiction.
Required for all employers in California. Must include written program covering safety training, hazard reporting, and emergency procedures. Must be accessible to employees.
Businesses with 11 or more employees must complete and post Form 300A (Summary of Work-Related Injuries) from February 1 to April 30 each year. Electronic submission required via OSHA's Injury Tracking Application (ITA).
Employers must file Form DE 9 (Combined Quarterly Wage Report and Contribution Return) and pay unemployment insurance (UI), Employment Training Tax (ETT), and State Disability Insurance (SDI) taxes quarterly.
All LLCs doing business in California must pay an annual $800 LLC tax, regardless of income. Applies even in first year of operation.
LLCs taxed as pass-through entities may require owners to make estimated tax payments if expected tax liability exceeds $1,000. Due quarterly.
Required by most local fire departments. Includes inspection of cooking equipment, fire suppression systems (e.g., hood extinguisher), and gas/electrical systems. Certificate often required for health permit renewal.
Employers must display current versions of state and federal labor law posters in a conspicuous location accessible to employees. Includes notices on minimum wage, sexual harassment, workers' compensation, and paid sick leave.
Most cities require an annual business license or tax certificate. Fees and deadlines vary significantly by municipality. Some cities charge based on gross receipts.
Mobile food facilities are subject to routine and unannounced health inspections. Inspectors evaluate food storage, handling, cleanliness, and compliance with California Retail Food Code.
While the EIN itself does not expire, businesses with employees must file quarterly Form 941 (Employer's Quarterly Tax Return) and annual Form 940 (Federal Unemployment Tax). Deadlines depend on form type.
First-year $800 LLC tax is due within 75 days of formation, regardless of income or activity. This is a one-time deadline for new LLCs.
An Employer Identification Number (EIN) is a unique tax ID number assigned by the IRS to businesses operating in the United States. You need an EIN to legally operate your food truck, file taxes, and open a business bank account.
ADA compliance for a food truck means ensuring accessibility for customers with disabilities, such as providing accessible ordering windows and ensuring clear pathways. The one-time fee for compliance is $1000.00.
You will need to file Federal Income Tax Filing – Partnership (Form 1065) or Disregarded Entity (Schedule C) annually with the IRS, with a fee of $300.00 each year.
Non-compliance with FTC rules regarding advertising and marketing can lead to significant fines, legal action, and damage to your business's reputation. The initial compliance fee is $200.00.
The California Franchise Tax Board (FTB) requires an annual LLC tax payment of $800.00. This is a mandatory fee for maintaining your business registration in California.
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