Restaurant Permits & Licenses in Billings, MT

Required for all LLC formation in Montana. Expedited filing available for additional $70.

Applies to all active Montana LLCs. Filing maintains good standing.

Not required if using exact LLC legal name. Search name availability first.

Required for all restaurants serving food to the public. Fee based on seating capacity.

Pre-opening requirement for food establishments. Approval required before license issuance.

Montana has no general sales tax, but lodging facilities tax (4%) applies to restaurants with overnight lodging. Register via TAP online portal.

Required if paying wages subject to Montana income tax withholding.

Register online through UINET system. Initial rate 1.34% on first $37,300 per employee (2024).

At least one employee must hold a certified food protection manager credential.

Restaurants in Montana must collect and remit sales tax on taxable sales. Food and beverages for on-premises consumption are taxable. No state-level sales tax in Montana; this refers to state-administered local option taxes.

Required for all employers in Montana. Employers must withhold state income tax from employee wages and remit it to the state.

All employers with employees must register. New employers are assigned a tax rate of 2.7%; rates vary based on experience rating after three years.

Montana does not impose a corporate income tax on C corporations; however, LLCs are pass-through entities. Owners must report business income on personal returns. No separate entity-level income tax for LLCs. This is a reporting obligation, not a registration.

Montana allows local governments to impose local option taxes on sales, including restaurants. The state administers collection. Verify local rates via the Department of Revenue's tax rate lookup tool.

Required for all employers with one or more employees, including part-time and minor employees. Sole proprietors and partners may elect out, but must file a waiver. Corporate officers may also elect out under certain conditions. Exemption forms available at https://dli.mt.gov/docs/workers-compensation/Forms/WC-1001.pdf

Not mandated by Montana state law for restaurants, but strongly recommended and often required by landlords, lenders, or local health departments. Covers third-party bodily injury, property damage, and advertising injury.

Mandatory for any vehicle registered under the business. Applies to delivery vehicles, catering vans, etc. Proof of insurance must be carried in the vehicle. See Montana Code Annotated (MCA) 61-6-103.

While Montana does not explicitly mandate a specific liquor liability policy, the Alcohol Beverage Control Division requires responsible service and may hold licensees liable for damages caused by intoxicated patrons. Most insurers require this coverage as part of a general liability policy. Recommended minimum: $1–2 million in coverage.

A surety bond is required for certain liquor licenses (e.g., Class A, B, C). Bond amounts range from $1,000 to $10,000 depending on license type. Ensures compliance with state alcohol laws. See ABC Form 1000.

Not mandated by Montana law, but inherent risk for restaurants serving food. Covered under general liability policies. Failure to carry may expose business to financial risk from foodborne illness or contamination claims.

Required for all LLCs registered in Montana. While not a tax, it is a mandatory annual obligation with financial penalties. Filed via the SOS website.

While not a tax, this is a critical regulatory obligation. Includes food handler permits, health inspections, and compliance with food safety codes. Required by state law for all restaurants.

Many Montana cities require a local business license or privilege tax. Examples: Billings, Missoula, Great Falls. Fees and requirements vary. Check with local clerk’s office.

Some cities impose additional local taxes on prepared food or beverages beyond standard local option taxes. These may require separate registration or reporting. Verify with the local jurisdiction or use the Montana Revenue tax rate lookup tool.

Required for all businesses including restaurants; fee based on type

Not required in cities like Billings; restaurants included

Must verify C-2 or compatible zoning for restaurants (Billings Zoning Ordinance Sec. 27.04)

Not required for restaurants in Montana. More relevant for consultants or licensed professionals. May be relevant only if offering catering planning or event coordination services with contractual promises.

Not required by state law, but almost always required by landlords and local health departments. Covers building, kitchen equipment, inventory, and fixtures. Often a condition of occupancy permits.

While single-member LLCs with no employees may use the owner's SSN, obtaining an EIN is recommended for liability separation and banking purposes. All multi-member LLCs should obtain an EIN.

Montana restaurant LLCs are pass-through entities unless electing corporate taxation. Owners pay self-employment tax (15.3%) on net earnings via Schedule SE.

Includes maintaining a safe workplace, providing hazard communication training, posting OSHA poster (Form 2203), and reporting fatalities or hospitalizations within 8–24 hours. Exempt if owner has no employees.

Applies to all restaurants open to the public. Requires accessible entrances, restrooms, seating, and menus. Must allow service animals. Applies regardless of number of employees or size.

While enforced locally, the FDA Food Code is adopted by Montana and funded in part by federal grants. Federal authority applies under the Federal Food, Drug, and Cosmetic Act (21 U.S.C. § 342) for adulterated or misbranded food.

Required for restaurants producing beer or wine on-site (e.g., brewpubs). Most restaurants only need a state license, but federal TTB permit is mandatory for production. Does not apply to simple resale of alcohol.

Applies to all businesses. Prohibits deceptive advertising (e.g., false claims about food sourcing, prices, or portion sizes). Includes online reviews, menus, and promotions. "Made in Montana" or "organic" claims must be substantiated.

Most restaurants meet interstate commerce threshold. Federal law sets floor; Montana law sets higher wage, so state law governs. Tipped employees must receive at least $7.25/hour after tips.

Must use Form I-9 to verify identity and work authorization. E-Verify is not federally required for restaurants unless federal contract is involved.

Most small restaurants do not meet thresholds. Applies only if hazardous chemical inventory exceeds federal limits. Reporting to state and local emergency agencies required.

Provides eligible employees up to 12 weeks of unpaid, job-protected leave for qualifying medical or family reasons. Posting notice required if threshold is met.

All Montana LLCs must file an Annual Report each year by April 1. Failure to file may result in administrative dissolution. The report updates ownership and address information.

Restaurants collecting sales tax on food and beverages must file Form ST-1 quarterly. Even if no tax is due, a zero return must be filed.

Includes commercial kitchen installations

Size/illumination limits per zoning district

Plan review required pre-opening ($250+)

Hood suppression systems mandatory

NFPA 72 compliance

Pre-op inspection required

Restaurants specifically listed

B-3 zoning typically allows restaurants

Restaurants with employees must withhold state income tax and file Form WH-1. Filing frequency is determined by the amount withheld. Most small restaurants file monthly.

Employers must report income taxes, Social Security, and Medicare withheld from employees' wages. Due one month after end of each quarter.

Due annually. If paid on time, deadline extends to February 10. Applies to all employers with employees meeting the wage threshold.

Employers must file Form UCE-400 and pay unemployment insurance tax each quarter. New employers are assigned a tax rate; experienced employers receive a rate notice annually.

All food establishments must obtain a food service permit. Inspections occur 1–3 times per year based on risk level. Renewal timing varies by local jurisdiction; contact local health authority for exact date.

Required under Montana Fire Prevention Code. Inspections include exits, fire extinguishers, suppression systems (hoods), and flammable storage. Certificate issued after passing.

One person on staff must hold a valid Certified Food Protection Manager (CFPM) credential. Must be renewed every 5 years via accredited exam (e.g., ServSafe, Prometric). Certificate must be posted.

Employers must display Montana Minimum Wage Poster, OSHA Poster, Unemployment Insurance Notice, and other required notices in a conspicuous location. Federal posters also required (e.g., EEO, FMLA).

Restaurants with 11+ employees must complete OSHA Form 300A annually. Even smaller restaurants should maintain records. Form 300A must be posted from Feb 1–April 30 each year.

Montana does not have a statewide business license, but many cities (e.g., Billings, Missoula, Bozeman) require local business licenses. Contact local clerk for renewal date.

All alcohol licenses expire June 30 and must be renewed by July 1. Applications submitted in May–June. Includes background check and fee. Failure to renew on time results in lapse of authority.

Businesses must retain sales tax, withholding tax, and other financial records for at least 4 years. Federal IRS also recommends 4 years for tax records. Includes receipts, ledgers, tax returns, and payroll documents.

LLC owners (pass-through) must make estimated tax payments if they expect to owe $1,000 or more. Payments cover income and self-employment tax. Due quarterly.

Montana requires estimated tax payments if liability exceeds $500. Due quarterly. Form IT-10ES used for payment.