Complete guide to permits and licenses required to start a restaurant in Boston, MA. Fees, renewal cycles, and agency contacts.
If gross receipts are less than $13,333, the minimum tax of $100 applies.
Required for all LLCs formed in or doing business in MA. Annual report required thereafter ($500 fee, due by anniversary month).
Ongoing requirement for all registered LLCs to maintain good standing.
Required for all restaurants/food service. Issued by local (city/town) Board of Health enforcing state 105 CMR 590.000. Plan review required pre-opening.
The local option tax is collected on the same return as the state sales tax; no separate return required.
Required for all restaurants serving food/beverages for on-premises consumption. Cite: Boston Code Ord. § 12-202.001
Mandatory for food handling/serving. Includes pre-opening inspection. Updated fee schedule effective 2023.
Verify zoning district allows restaurant use (e.g., Neighborhood Commercial). Boston Zoning Code Article 6.
Required for kitchen installs, ADA upgrades. See Boston Building Code (9th Edition).
Comply with Boston Zoning Code § 5-8 (size, lighting restrictions).
Required for commercial cooking operations, hood systems. 780 CMR Fire Code compliance.
Requires sign-off from building, fire, health depts.
NFPA 72 compliance; monitored systems mandatory.
Pre-opening submission of floor plans, equipment specs to local Board of Health for state compliance review.
Not required if using exact legal name. Filed at state level; some localities require local DBA filing.
MassTaxConnect registration required. File monthly/quarterly returns based on revenue.
All MA restaurants must register to collect/remit 0.25% meals tax on food/beverages (local rates vary/additional in some cities). Included with sales tax permit.
After registration you will receive a Sales Tax Permit and must file returns via MassTaxConnect. Filing frequency (monthly, quarterly, or annually) is assigned based on estimated tax liability.
Filing frequency is assigned by DOR; most restaurants file monthly due to higher sales volume.
All LLCs that are taxed as corporations or partnerships must file an annual corporate excise tax return. The tax is based on either net income (8%) or gross receipts (6.25%), whichever is greater.
If the LLC elects to be taxed as a partnership, the partners file Form 355 on behalf of the entity.
After registration you will receive a withholding account number and must file quarterly (or monthly if payroll > $100,000).
If payroll exceeds $100,000 in a calendar year, filing must be monthly (Form M‑941M).
After registration you receive a UI account number. Contributions are filed quarterly.
Employers may elect to pay monthly if they prefer.
Tax is $0.24 per gallon of beer, $0.57 per gallon of wine, $2.70 per gallon of spirits (rates as of 2024). Returns filed monthly via MassTaxConnect.
Must report volume sold and remit tax due each month.
Annual return (Form B‑1) is due March 31 each year. The tax is a flat $0.75 per $100 of gross receipts, with a minimum $100.
Purely on‑premises dining establishments that do not ship food out of state are generally exempt, but registration is required if any food is shipped across state lines.
Typical restaurant serving alcohol to patrons does not require a federal permit; the requirement applies only to activities beyond retail sales.
MGL c.110 §5; required for LLCs doing business under assumed name.
Boston Traffic Rules & Regs. Check for curb cut/parking freeze zones.
Boston Code § 16-32; measured at 50 dBA night/60 dBA day.
Owners who are also employees must be covered. Coverage is required for any employer in Massachusetts, regardless of industry.
Strongly recommended to protect against third‑party bodily injury and property damage claims; not mandated by Massachusetts law.
May be useful for consulting or catering contracts that involve advice, but not a legal mandate.
Not all municipalities in Massachusetts require a bond; check with the local Board of Health. The state guidance allows a bond as a guarantee of compliance with health regulations.
Minimum liability limits required by Massachusetts law: $20,000 per person and $40,000 per accident for bodily injury, and $5,000 for property damage.
ABCC requires a minimum of $500,000 per occurrence for bodily injury and property damage liability.
While not required by Massachusetts law, many restaurant owners purchase this coverage voluntarily.
Required for all LLCs that have employees, open a bank account, or file any federal tax returns.
LLC members receive Schedule K‑1s. If the LLC has elected corporate taxation, file Form 1120.
Includes withholding of federal income tax, Social Security, Medicare, and FUTA contributions.
Restaurants typically fall under the General Industry standards; must also comply with specific standards such as Bloodborne Pathogens and Hazard Communication.
Restaurants must provide accessible entrances, seating, restrooms, and service counters; also must provide auxiliary aids upon request.
Many states require a National Pollutant Discharge Elimination System (NPDES) permit for grease‑laden wastewater; EPA provides guidance but permits are issued by the state.
Requires certified technicians to recover, recycle, or properly dispose of refrigerants.
Most small restaurant delivery fleets are exempt; only applies to larger or hazardous‑material‑carrying fleets.
All domestic and foreign LLCs registered in Massachusetts must file an annual report. The report includes information such as principal office address, registered agent, and names of members/managers. Must be filed online via the Massachusetts Secretary of State’s website.
Permit issued and renewed by local board of health or MDPH depending on jurisdiction. Renewal requires inspection. Application and fees submitted locally.
Inspections ensure compliance with the Massachusetts Food Code (105 CMR 500). Results are publicly available via the MDPH inspection lookup tool.
Conducted by local fire marshal under Massachusetts Fire Code (527 CMR). Includes review of exits, fire extinguishers, suppression systems, and storage.
One certified food protection manager must be on staff. Certification from an ANSI-accredited program such as ServSafe, Prometric, or NRFSP is required.
While obtaining the FEIN is one-time, its use is ongoing for payroll, tax filings, and banking. Required for Form 941, Form 940, and Form 944 filings.
Employers must file Form M-941 (Massachusetts Quarterly Withholding Tax Return) and remit withheld income taxes. Annual reconciliation (Form M-940) due by January 31.
Applies to employers with employees. Form 940 reports federal unemployment tax (FUTA).
Employers must file annual reconciliation and pay unemployment insurance taxes. Rate varies by experience rating (0.49%–9.68% on first $15,000 of wages per employee in 2024).
All employers in Massachusetts must carry workers' compensation insurance. Coverage must be verified annually and reported via Form 109.
Required posters include Minimum Wage, OSHA, Equal Opportunity, and Workers' Compensation. Federal posters also required (e.g., EEO, FMLA).
All menu claims (e.g., “organic,” “low‑fat”) must be substantiated; deceptive pricing or health claims are prohibited.
Restaurants must post the FLSA poster, maintain timecards, and pay at least the federal minimum wage ($7.25/hr as of 2024) or the higher state minimum where applicable.
Must be completed for each employee; electronic completion is permitted.
An Employer Identification Number (EIN) is a unique tax ID number assigned by the IRS to businesses operating in the United States. You’ll need one to file taxes, open a business bank account, and hire employees.
ADA compliance means ensuring your restaurant is accessible to individuals with disabilities, including accessible entrances, restrooms, and menu options. Costs can vary from $200 to $5000 depending on necessary modifications.
You should keep records of all income, expenses, receipts, invoices, and payroll information. The IRS requires these records for accurate tax reporting and potential audits.
Failure to comply with FTC regulations regarding advertising and menu labeling can result in fines, legal action, and damage to your restaurant’s reputation. It’s important to ensure all claims are truthful and substantiated.
Federal Income Tax Filing for an LLC is typically done annually, though estimated taxes may be required quarterly depending on your income level. There are also one-time filings required upon formation.
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