Restaurant Permits & Licenses in Fort Collins, CO

All LLCs must file Articles of Organization; annual Periodic Report required by last day of formation anniversary month

Maintains good standing; filed online

Renewal every 5 years for $20; not required if using exact LLC name

Renewed annually by Jan 1; file returns monthly/quarterly based on revenue

Not typical for standard restaurant; strict local approval required first

Does not apply to full restaurant; restaurants require Retail Food Establishment License

Requires inspection of kitchen, equipment, and food safety practices. Delegated to local health departments in many counties.

All restaurants in Colorado must register for a sales tax license to collect and remit sales tax on taxable sales. Sales tax includes state, county, and municipal rates. Registration is done through the Colorado Revenue Online (CRO) system.

Restaurants with employees must register to withhold Colorado income tax from employee wages. Registration is completed via Colorado Revenue Online (CRO).

Mandatory for all employers with employees in Colorado. Employers pay unemployment insurance tax; employees do not contribute. Rate and wage base subject to annual adjustment.

Colorado imposes a flat income tax on individuals and pass-through entities (like LLCs). The LLC itself does not pay income tax, but owners report profits on personal returns. The business must file Form DR 0104 annually if it has Colorado-source income. For 2024, the rate is 4.40%.

Required for tax administration. Even single-member LLCs may need an EIN for banking or state registration. Apply online via IRS website.

LLC owners must report business income on Schedule C and pay self-employment tax via Form 1040. Estimated quarterly payments required if tax liability exceeds $1,000.

Most Colorado cities and counties impose local sales taxes on restaurant sales. These are collected and remitted along with state sales tax through the Colorado Revenue Online system. Rates depend on physical location of the restaurant.

All LLCs must file an Annual Report with the Colorado Secretary of State. While not a tax, it is a mandatory compliance obligation. Failure to file may result in administrative dissolution.

All restaurant sales of prepared food and non-alcoholic beverages are taxable. Grocery-style food is generally exempt, but restaurants are presumed to sell taxable items. Alcoholic beverages are taxed under separate excise rules.

Restaurants selling alcohol must pay state excise tax in addition to sales tax. Registration required via Colorado Revenue Online. Separate from federal TTB requirements.

Some cities (e.g., Denver, Aspen) impose a tourism or lodging tax that may extend to restaurants in tourist zones. Verify with local tax authority. Not statewide.

Required for all Denver businesses selling goods/services. Cite: Denver Revised Municipal Code 53-24.

Plan review required pre-opening. Cite: Denver Health Code 25-6.

Restaurants typically C-POP zoning. Cite: Denver Zoning Code 11.4.3.

Includes hood suppression system approval for kitchens.

Required for all employers with one or more employees, including part-time and minor workers. Sole proprietors are not automatically exempt but may elect coverage. Exemption only applies if no employees are hired. Coverage must be obtained through private insurer or self-insurance (if approved).

Not mandated by Colorado state law for all businesses. However, many municipalities, landlords, and licensing authorities require proof of general liability insurance as a condition of operating permits. Strongly recommended for risk mitigation.

Not legally required in Colorado for restaurants. Typically relevant for service professionals giving advice (e.g., consultants). Not applicable to standard restaurant operations unless offering catering planning or dietary consulting services. Recommended but not mandated.

Required for all on-premises liquor license holders in Colorado. A surety bond (typically $1,000–$100,000 depending on license type) must be posted with the Colorado Division of Gaming. Bond ensures compliance with state liquor laws. Required under Colorado Revised Statutes § 44-3-301.

Required for any vehicle registered under the business name. Colorado mandates minimum liability coverage: $25,000 bodily injury per person, $50,000 bodily injury per accident, $15,000 property damage (25/50/15). Applies to delivery vehicles, shuttles, or any business-owned auto.

Not legally required by Colorado state law. However, restaurants are subject to product liability under common law if food causes illness or injury. Coverage is typically included in general liability policies. Strongly recommended but not mandated.

Mandatory for all businesses holding a liquor license in Colorado. Requires a minimum of $1 million in dram shop liability coverage per incident. Required under Colorado Revised Statutes § 44-3-901 and enforced by the Division of Gaming. Proof of insurance must be submitted annually.

Employer's liability coverage is automatically included in workers' compensation insurance policies in Colorado. It provides protection against lawsuits from employees for work-related injuries not covered by workers' comp. Required as part of the workers' comp policy when employees are present.

While not required for all single-member LLCs with no employees, most restaurants will need an EIN due to payroll obligations. Form SS-4 is used to apply.

LLCs are pass-through entities by default; owners report profits on personal returns. Self-employment tax (15.3%) applies to net earnings unless taxed as a corporation.

Requires hazard communication training, emergency action plans, and recording work-related injuries on OSHA Form 300. Exempt if fewer than 10 employees or certain low-risk industries, but restaurants are generally not exempt.

Requires accessible entrances, restrooms, seating, and menus. New construction or alterations must comply with ADA Standards for Accessible Design.

FDA issues the Food Code, which guides state and local health departments. While not directly enforced federally, compliance is required through state adoption. Includes food handling, storage, and employee hygiene standards.

Form TTB F 5630.1 must be submitted. Even if state-licensed, federal permit is mandatory under 27 CFR Part 11.

Prohibits deceptive or misleading advertising (e.g., false claims about ingredients, sourcing, or pricing). Applies to menus, websites, and promotions.

Requires payment of federal minimum wage ($7.25/hour), overtime (1.5x regular rate after 40 hours), and proper recordkeeping. Most restaurants meet the interstate commerce threshold.

Requires eligible employees to receive up to 12 weeks of unpaid, job-protected leave for qualifying medical or family reasons.

Form I-9 must be completed for every employee; E-Verify is voluntary unless required by state law or federal contract.

Most small restaurants do not meet this threshold, but larger operations or those with significant fuel storage may need a plan.

Requires proper labeling, storage, and disposal through certified handlers. Most restaurants generate small quantities and qualify as "Small Quantity Generators.

All Colorado LLCs must file an Annual Report each year to remain in good standing. The report is due on the last day of the month in which the LLC was originally formed. For example, if formed in March, the report is due by March 31 annually.

Restaurants collecting sales tax must file electronically via Revenue Online. Frequency is assigned by the state based on projected taxable sales. Most restaurants file monthly.

Employers must withhold Colorado income tax from employee wages and file Form DR 1099 quarterly. Deposit frequency depends on the amount withheld.

Employers must file Form 941 to report federal income tax, Social Security, and Medicare taxes withheld from employees.

Form 940 reports Federal Unemployment Tax Act (FUTA) tax. Due even if no tax is owed.

Employers must file Form UI 10000 each quarter and pay unemployment insurance tax. New employers are assigned a standard rate.

All restaurants must obtain and renew a food establishment permit from the local health department. Inspections occur 1–4 times per year depending on risk level. Permit must be displayed visibly.

Required under NFPA 1 and International Fire Code. Includes review of fire extinguishers, alarms, suppression systems (e.g., hood systems), and exit routes. Certificate of Inspection may be required.

Initial and periodic inspections ensure compliance with accessibility (ADA), ventilation, and structural safety. Not a recurring annual requirement unless modifications occur.

Required posters include FLSA, OSHA, EEO, Family and Medical Leave Act (FMLA), Colorado Paid Sick Leave, and Equal Pay for Equal Work Act. Must be displayed in a conspicuous location accessible to employees.

Restaurants must maintain OSHA Form 300 (Log of Work-Related Injuries) and post Form 300A annually. Exempt if under 10 employees or low-risk, but food service is not exempt.

Employers must provide earned paid sick leave (1 hour per 3 worked, up to 48 hours/year). Must track accrual and usage. Notice must be posted and provided to employees upon hire.

At least one manager must hold a valid ANSI-accredited food safety certification (e.g., ServSafe). Certification must be renewed every 3 years via re-examination.

Applies to all public accommodations. Requires accessible entrances, restrooms, seating, and service counters. No formal filing, but compliance is enforced through complaints or inspections.

Employers must post job pay ranges in internal/external job postings. Also required to provide pay transparency to applicants and new hires.