Catering Permits & Licenses in Aurora, IL

Additional commissary agreement and vehicle inspection required for mobile catering operations.

Catering services in Illinois are generally subject to sales tax. The business must collect and remit sales tax on all taxable sales. Registration is done via Form IL-1001 or online through MyTax Illinois.

Employers must register for withholding tax to collect and remit state income tax from employee wages. Registration is completed through MyTax Illinois.

All employers with one or more employees must register with IDES. Employers pay unemployment insurance tax (FUTA and state SUTA). New employers pay 3.85% on first $13,000 of wages per employee (2024 rate).

All LLCs must file an Annual Report and pay a franchise tax equivalent (included in the $100 fee). This is not a separate tax but a mandatory annual filing to maintain good standing.

Even single-member LLCs without employees may need an EIN if they elect corporate taxation or open a business bank account. Obtained online via IRS website.

LLCs are pass-through entities by default. Single-member LLCs report income on Schedule C of owner's Form 1040. Multi-member LLCs file Form 1065. Must have EIN before filing.

Catering at events in Chicago may be subject to Amusement Tax (9%) if food is served at an event with admission charge. However, most standard catering without admission is exempt. Registration required if tax applies. Other Illinois municipalities may have similar taxes.

Caterers who serve or sell alcohol must register for Cook County's 3% liquor tax. Separate from state liquor licensing. Applies only in Cook County, including Chicago.

Illinois does not impose a state-level excise tax on food or beverages beyond sales tax. However, local jurisdictions (e.g., Cook County) may have sweetened beverage taxes. No registration required at state level for food-specific excise taxes.

Required for all food service establishments including caterers operating within Chicago city limits. Chicago Municipal Code Sec. 4-8-010.

Cook County Public Health Food Code based on FDA Model Food Code. Required for catering operations.

Chicago Municipal Code Chapter 4-8, Article VII. Required if catering involves mobile service.

Verifies property zoning allows food service use. Chicago Zoning Ordinance (Title 17).

Limited to low-risk food prep (baked goods, not full meals). Chicago Municipal Code 4-8-030.

Required for all food establishments with cooking equipment. Chicago Fire Code.

Applies to collar counties. Required for all food handling.

Required for all LLCs to legally form the entity. Annual report required separately.

Franchise tax minimum $250; additional based on paid-in capital. Applies to all LLCs.

Must publish in newspaper and file with county clerk in each county of operation.

Catering businesses preparing/serving food require this permit from local health authority enforcing state Retail Food Code. State oversees but local issues.

At least one person per food establishment must hold ANSI-accredited CFPM certification (e.g., ServSafe). Prerequisite: Pass approved exam.

Alternative to CFPM in some jurisdictions; requires state-approved training course and exam.

Required if selling food/beverages subject to 6.25% base sales tax + local taxes. File returns monthly/quarterly.

Not required statewide; only mandated by certain municipalities or counties (e.g., Cook County). Bond ensures compliance with health codes and consumer protection laws. Amount and requirement vary by jurisdiction.

Not legally mandated by Illinois law, but considered essential for catering businesses due to high risk of food safety claims. Required by many event contracts and venues. FDA Food Code adopted by Illinois emphasizes safe handling but does not require insurance.

While not all single-member LLCs without employees need an EIN, most catering businesses will need one due to payroll or tax filing obligations. IRS allows exemption for sole proprietors without employees, but LLCs are typically advised to obtain one.

Temporary Food Service permits also available for events ($75/event).

Plan review required for new construction ($200+).

Pre-operational inspection required.

Mandatory for all employers with at least one employee in Illinois, including part-time and minor employees. Sole proprietors without employees are exempt. Coverage must be obtained through private insurer or state fund.

Not statutorily required statewide, but effectively mandatory due to local health codes and contractual obligations. Strongly recommended for risk mitigation.

Required for all vehicles used in business operations. Minimum liability coverage: $25,000 bodily injury per person, $50,000 per accident, $20,000 property damage (25/50/20). Applies to owned, leased, or hired vehicles.

Not a direct state mandate for insurance purchase, but Illinois Dram Shop Act (235 ILCS 5/6-21) imposes strict liability on businesses that serve alcohol. Insurance is strongly recommended and often required by event venues or municipalities as a condition of alcohol service permits.

Required for fixed-location food service operations. Mobile caterers using temporary setups may be exempt unless operating in a permitted facility. Inspections ensure compliance with fire code (e.g., extinguishers, hood systems, storage).

LLCs with employees must file employment tax returns (Form 941 quarterly, Form 940 annually). Sole proprietors without employees may not need to file these. FEIN remains valid indefinitely but must be used correctly in filings.

Employers must withhold state income tax from employee wages and file Form IL-712. Filing frequency (monthly/quarterly) is determined by IDOR based on payroll volume.

Caterers must collect and remit sales tax on taxable sales. Filing frequency is assigned by IDOR based on average monthly tax liability. Most small caterers file quarterly.

Self-employed owners of LLCs must make estimated tax payments if they expect to owe tax on net income. Applies to income and self-employment tax (Schedule SE).

Owners of pass-through entities (like LLCs) must make estimated state tax payments if they expect to owe significant tax. Payments made via Form IL-1040-ES.

Catering businesses must display their local business license, food service permit, and any other required certificates in a visible location accessible to the public and inspectors.

Employers must display current federal and state labor law posters, including Minimum Wage, Workers’ Compensation, EEO, and Family Leave. Posters must be updated as laws change.

Businesses must retain sales tax records, payroll records, and financial statements for at least 3 years. Federal IRS also requires 3–7 years depending on type. Recommended to keep 7 years for full compliance.

Employers must keep all records related to employment taxes (W-2s, payroll ledgers, time sheets) for at least 4 years under federal law.

LLCs must maintain a valid registered agent and principal office address. Any changes must be filed promptly via Certificate of Change form. Failure may lead to loss of good standing.

A single-member LLC is disregarded for federal tax purposes and reports income on Schedule C of owner’s Form 1040. Multi-member LLCs file as partnership (Form 1065). All must pay self-employment tax on net earnings via Schedule SE.

Catering businesses must provide a safe workplace, including proper handling of hot equipment, slips/trips, and food safety training. OSHA requires posting of employee rights and reporting of work-related fatalities within 8 hours or hospitalizations within 24 hours.

While most catering businesses operate off-site, if they host tastings, operate a storefront, or allow public access to a facility, ADA Title III applies. Includes accessible routes, restrooms, counters, and communication for people with disabilities.

Catering businesses that prepare or handle food are considered "food facilities" and must register with FDA. Registration includes biennial renewal and submission of an emergency contact. Required under the Food Safety Modernization Act (FSMA).

Requires a written food safety plan, hazard analysis, and preventive controls. Must be overseen by a Preventive Controls Qualified Individual (PCQI). Small businesses (fewer than 500 full-time employees) may qualify for modified requirements.

Federal permit required under 27 CFR Part 11. Most caterers do not need this if clients provide alcohol; required only if business collects revenue from alcohol sales. State and local licenses also required.

Requires payment of federal minimum wage ($7.25/hour), overtime (1.5x regular rate for hours over 40/week), proper recordkeeping, and youth employment standards. Catering staff often work long or irregular hours, increasing compliance risk.

Requires up to 12 weeks of unpaid, job-protected leave for qualifying medical or family reasons. Most small catering businesses may not meet threshold, but multi-location or growing businesses should monitor employee count.

All U.S. employers must verify identity and work authorization using Form I-9. E-Verify is not required federally unless federal contractor, but Illinois does not mandate it for private employers.

Applies to all businesses engaged in commerce. Catering businesses must ensure advertisements are truthful, not misleading, and substantiated (e.g., no false claims about food sourcing, pricing, or capacity). Includes online reviews and social media.

Most small catering operations are not subject to major EPA regulations, but must comply with proper disposal of cleaning agents, grease, and wastewater. No federal permits typically required unless discharging to environment.

All Illinois LLCs must file an Annual Report with the Illinois Secretary of State to maintain active status. The report confirms business information such as registered agent, principal office address, and management structure.

Caterers must hold a Sales Tax Permit (formerly Seller’s Permit) to collect and remit sales tax on taxable sales. Renewal is automatic every two years unless revoked. Businesses must renew online via MyTax Illinois.

At least one employee (typically owner or manager) must hold a valid Food Service Sanitation Manager (FSSM) Certificate from an ANSI-accredited program. Certification must be renewed every 5 years via re-examination. Required for all food establishments in Illinois.

Catering businesses are subject to routine inspections by local health departments for compliance with food safety regulations. Inspection reports are public. High-risk operations (e.g., mobile catering) may be inspected more frequently.