Catering Permits & Licenses in Macon, Georgia

Required for all LLCs; annual registration required separately (see below)

All active LLCs must file annually even if no changes

Not required if using exact LLC name; renews with annual registration

Required for all catering operations preparing/serving food; issued via county health departments under state oversight; plan review required pre-opening

Specific to mobile catering; requires DPH-approved vehicle plans and commissary agreement

Catering fees may be subject to 4% state + local sales tax; file returns monthly/quarterly

Required if paying wages to employees; separate from federal EIN

Administered locally but state-regulated; most GA cities/counties require for catering

Required for all caterers selling prepared food, which is subject to Georgia sales tax. Registration via Georgia Tax Center (GTC).

Mandatory if the LLC has employees. Employers must withhold state income tax from employee wages.

All employers with one or more employees must register. New employers pay 2.7% on first $9,500 of each employee's wages (2024 rate).

Applies to all LLCs doing business in Georgia. Even if no income, the minimum $50 tax is due annually. Not based on income but on net worth or capital structure.

Most Georgia cities and counties require a local business license or privilege tax. Examples: Atlanta, Savannah, and Athens-Clarke County. Fees and requirements vary. Check with local clerk’s office.

Required for all LLCs regardless of employee count. Used for federal tax reporting, including income, employment, and excise taxes.

Caterers must collect and remit sales tax on prepared food (currently 4% state rate + local rates up to 4%). Filing frequency assigned by DOR based on expected sales.

Employers must file Form G-10 and remit withheld taxes. Frequency based on total tax liability (monthly for liabilities over $1,000).

Employers must file Form UI-2 and pay quarterly contributions. New employer rate is 2.7% on first $9,500 of wages per employee (2024).

Caterers must collect local sales tax in addition to state tax. Total rate varies (e.g., Atlanta adds 3%, Cobb County adds 2%). Registered via Georgia DOR but remitted to state, which distributes locally.

Required for all businesses; catering classified under food service

Atlanta businesses exempt if city-licensed; applies to LLCs

Specific occupational license for catering/food service

Required for all catering operations; plan review needed for new facilities

Catering requires mobile food unit permit if off-site only ($250+)

Required for kitchens with cooking equipment; hood suppression inspection

Confirms zoning allows catering; home occupation permit needed for residences

Limits food prep scale; no on-site dining typically

Required for any structural changes or equipment installs

Zoning approval required first

Annual monitoring certification also required

Requires passed building, fire, health inspections

Mandatory for employers with 3 or more employees in Georgia, including part-time workers. Sole proprietors are not automatically exempt if they employ others. Agricultural and domestic workers may be exempt under certain conditions. Coverage must meet statutory limits (disability, medical, death benefits as defined by law).

Not universally mandated by Georgia state law, but frequently required by counties, cities, or event venues. Strongly recommended due to risk exposure. May be required as part of local health department permitting process.

Required for all commercial vehicles used in business operations. Must meet Georgia’s minimum liability limits: $25,000 bodily injury per person, $50,000 per accident, $25,000 property damage. Personal auto policies do not cover business use.

Not directly mandated by federal or state law, but functionally required due to risk. Caterers are subject to FDA Food Code and Georgia food safety regulations. A foodborne illness incident could result in substantial liability. Strongly recommended and often required by venues or contracts.

Not directly mandated by Georgia state law for caterers, but required by most event venues, municipalities, or special event permits. Caterers obtaining a Temporary Alcohol Beverage Permit (TABC) may be required to provide proof of liquor liability coverage. Recommended due to high risk of third-party liability.

A $1,000 surety bond is required when applying for a Temporary Alcohol Beverage Permit (TABC) as a caterer. This bond guarantees compliance with alcohol laws and tax payments. Not required for caterers who do not serve alcohol.

While single-member LLCs with no employees may technically operate without an EIN (using the owner's SSN), obtaining an EIN is strongly recommended for liability and banking purposes. All catering businesses with employees or structured as multi-member LLCs must have an EIN.

A single-member LLC is disregarded for federal tax purposes and reports income on Schedule C of Form 1040. Multi-member LLCs are treated as partnerships and must file Form 1065. Profits/losses flow through to members' personal tax returns. Catering income is subject to self-employment tax.

Required federal posters include: Minimum Wage, Equal Employment Opportunity, OSHA Workplace Safety, FMLA, and USERRA. Available free from DOL website. Must be displayed in a conspicuous location.

Georgia requires at least one manager per food service establishment to hold a valid ANSI-CFP accredited certification (e.g., ServSafe, Prometric). Certification must be renewed every 5 years via exam.

Businesses must maintain OSHA Form 300 (Log of Work-Related Injuries) and post Form 300A summary each year. Exempt if <10 employees or low-risk NAICS code, but food services often require compliance.

Most Georgia cities and counties require an annual business license. Contact local clerk’s office for exact deadline and fee. Example: Fulton County business tax certificate renewal due Dec 31.

Sole proprietors and single-member LLCs report business income on personal tax return (Form 1040 with Schedule C). Multi-member LLCs file Form 1065 (due March 15).

Individuals must file Georgia income tax return (Form 500) if they earned income in Georgia. Due same date as federal return.

IRS recommends keeping tax records for at least 3 years. Employment tax records must be kept for at least 4 years. Health department may require food safety logs for 6 months to 1 year.

Required for all employers with employees. Includes providing a safe workplace, training on hazards (e.g., slips, burns, lifting), maintaining injury logs (OSHA Form 300 if 11+ employees), and posting OSHA notices. Food service workers are at risk for slips, cuts, burns, and musculoskeletal injuries.

Catering businesses that host events, operate a storefront, or serve clients in public venues must ensure accessibility under Title III of the ADA. This includes accessible event spaces, communication with disabled clients, and accessible restrooms at events if controlled by the caterer. Mobile catering must ensure accessibility at pop-up locations where feasible.

Catering kitchens (even rented or shared) must comply with federal Clean Water Act standards. Grease traps may be required to prevent blockages in municipal sewer systems. Improper disposal of fats, oils, and grease (FOG) can lead to federal enforcement if it causes environmental harm.

All advertising by the catering business must be truthful, not misleading, and substantiated. Applies to claims about ingredients (e.g., "organic," "locally sourced"), pricing, and services. Misrepresentation in menus or promotional materials can trigger FTC enforcement under Section 5 of the FTC Act.

Catering businesses with employees must comply with the Fair Labor Standards Act (FLSA), including minimum wage ($7.25/hour federal floor), overtime (1.5x regular rate after 40 hours), tip credit rules (if applicable), and recordkeeping. Most caterers exceed $500,000 in annual revenue, triggering enterprise coverage.

If threshold is met, employers must provide eligible employees up to 12 weeks of unpaid, job-protected leave for qualifying medical or family reasons. Most small catering businesses may not meet this threshold initially.

All employers, including catering LLCs, must complete Form I-9 to verify identity and work authorization for every employee hired in the U.S. E-Verify is not federally required but may be mandated by state law or federal contracts.

Catering businesses that prepare or handle food are considered "food facilities" and must register with the FDA. Registration must be renewed every 2 years during the period October 1–December 31 of even-numbered years. Failure to register prohibits food distribution.

Catering businesses must comply with Current Good Manufacturing Practice (CGMP) and Hazard Analysis and Risk-Based Preventive Controls (HARPC) if they are a "covered facility." Small businesses (fewer than 500 full-time employees) may qualify for modified requirements. Includes maintaining a food safety plan, employee hygiene training, and sanitation procedures.

Federal permit (Basic Permit) required under the Federal Alcohol Administration Act for any business that sells or serves alcohol. Must be obtained in addition to Georgia state alcohol license. Applies even if alcohol is provided by the client and served by caterer staff.

All domestic and foreign LLCs registered in Georgia must file an annual registration (Periodic Report) with the Secretary of State. This includes updating business information such as principal address, registered agent, and management structure.

Catering services are generally subject to sales tax in Georgia. The business must register for a Georgia Taxpayer Identification Number (GTIN) and file returns electronically via the Georgia Tax Portal.

Employers must file Form 941 quarterly (due Apr 30, Jul 31, Oct 31, Jan 31) and Form 940 annually (due Jan 31). Form 944 may be assigned to very small employers (rare).

LLC owners report income on personal returns (Schedule C) and must make estimated tax payments if not paying enough via withholding.

Employers must register for withholding tax and file returns electronically. Frequency is assigned by DOR based on liability volume.

Catering businesses must obtain and renew a food service permit from the local county health department. Renewal includes inspection. Examples: Fulton County ($150/year), Gwinnett County ($195/year).

Required under Georgia Fire Safety Act. Inspections ensure compliance with fire codes (e.g., extinguishers, alarms, exits). Contact local fire department for schedule.

Business license and health permit must be posted in a conspicuous location accessible to the public. Requirements vary slightly by municipality.