Food Truck Permits & Licenses in Raleigh, NC

Required for all LLCs. Online filing via SOSNC portal recommended. Additional $100 expedited fee available.

Must be filed online or by mail. Late filing incurs $25 penalty plus risk of dissolution.

Food trucks often use DBAs. Must register in each county of operation. Expires after 10 years.

Issued by local health departments following state Rule .2483. Requires plan review, construction standards, and inspections. Specific to mobile food units.

Required for all food service operations including food trucks. Local health departments enforce state standards.

Food trucks selling prepared food (not exempt groceries) must collect 7% sales tax. Apply online via eNC3 system.

Some counties require separate itinerant vendor licenses for food trucks. Check specific county register of deeds.

All food trucks selling prepared food must collect and remit sales tax. Prepared food is subject to the general state sales tax rate of 4.75%, plus applicable local rates (typically bringing total to 6.75%–7.5%). Registration is mandatory even if operating temporarily in NC.

Required for all employers paying wages to employees in North Carolina. Employers must withhold state income tax from employee wages and remit it to NCDOR. Registration is done via the NCDOR online portal.

While not a tax, this is a mandatory registration with local health departments for food safety compliance. Required for all food trucks. Inspections are routine. Permits are issued locally; see county health department website for details.

Employers must register with DES and pay quarterly unemployment insurance (UI) taxes. The tax applies to the first $25,700 of each employee’s annual wages (as of 2024). New employers pay a standard rate of 1.0%. Registration is completed online via DES Employer Services.

Applies to all LLCs treated as corporations or electing corporate taxation. Most LLCs are pass-through entities but still subject to franchise tax if they have significant net worth or capital. Franchise tax is $200 minimum and calculated at $1.50 per $1,000 of equity or invested capital over $100,000. Due annually with Form CD-401.

Required for LLCs with employees or those that file corporate tax returns. Single-member LLCs without employees may use the owner’s SSN, but EIN is recommended for liability protection. Apply online via IRS website.

Most cities and counties in North Carolina require a local business license or privilege tax for food trucks. Examples: Raleigh ($50 annual fee), Charlotte ($100+), Asheville (based on gross receipts). Contact local clerk’s office for exact requirements. Some jurisdictions have mobile vendor permits with additional fees.

Applies if the food truck uses diesel or gasoline and the business claims fuel tax exemptions or rebates. Most food trucks purchasing fuel at retail are not required to file directly, as tax is included at pump. However, if operating a fleet or claiming rebates, registration with NCDOR Motor Fuels Division may be required.

Required for food trucks with employees. Must provide a safe workplace, including proper handling of propane tanks, hot cooking surfaces, fire extinguishers, and slip-resistant footwear. OSHA Form 300 (injury log) required only if business has more than 10 employees or is in a high-risk industry (not typically food trucks unless specified). Training on fire safety and emergency procedures is strongly recommended.

Applies to all public-facing businesses. Food trucks must ensure physical access for customers with disabilities where readily achievable (e.g., counter height, clear path to order window). While full ADA accessibility may be limited due to mobile nature, DOJ encourages reasonable modifications. Website or app ordering systems must also be accessible under Title III.

Food trucks using propane tanks must comply with EPA and DOT standards for fuel storage and emissions. Propane is regulated under the Clean Air Act. Tanks must be certified and inspected per DOT 49 CFR Part 180. While EPA does not require permits for typical food truck propane use, improper venting or leaks may trigger enforcement.

Applies to all businesses, including food trucks. Must truthfully represent menu items, prices, sourcing (e.g., “organic,” “locally sourced”), and promotions. Misleading claims on menus, social media, or websites may trigger FTC enforcement under Section 5 of the FTC Act. Specific to food trucks due to reliance on digital marketing and event promotions.

Required in most NC cities. Must specify operating locations and times. Often includes health inspection requirements. Separate from general business license.

Required for all businesses including food trucks; LLC must provide state registration

Includes inspection; separate from health permit. Ordinance Sec. 11-201 et seq.

Must comply with Unified Development Ordinance (UDO) Chapter 10, Article 3.5

Plan review required ($265 additional); complies with NC Food Code 15A NCAC 18A

Required for Type I/II hoods per IFC and Raleigh Fire Code Sec. 609

Chapter 14-Article 10 Charlotte City Code; commissary agreement required

Requires HACCP plan review; NC Food Code enforcement

Must be 100ft from restaurants; Zoning Ordinance Section 9.930

Durham Unified Development Ordinance (UDO) 6.5.10; daily location permits may apply ($25/day)

Separate from city permit; plan review required

Sec. 14-7 Greensboro Code of Ordinances; fire inspection included

Complies with state food code; commissary required

Time-limited (e.g., 2 hours max in Raleigh); check local traffic codes

Required for all employers with three or more employees in North Carolina (full-time, part-time, or seasonal). Sole proprietors and LLC members are not counted as employees unless they opt in. Food truck operators without employees are exempt.

Not mandated by state law directly, but required by NCDA&CS as part of the mobile food service permit process. Local jurisdictions may also require proof of general liability insurance (typically $1 million per occurrence). This is considered a de facto requirement for operation.

North Carolina law requires all motor vehicles operated on public roads to carry minimum liability coverage: $30,000 bodily injury per person, $60,000 per accident, and $25,000 for property damage (BI/PD 30/60/25). This applies to food trucks. Personal auto policies do not cover commercial use.

A $10,000 surety bond is required for all mobile food service units in North Carolina as a condition of permit approval. The bond ensures compliance with food safety regulations and may be used to cover costs related to violations or recalls. Source: NCDA&CS Mobile Food Service Guidelines (Section 4.1).

Mandatory for all employers, including food truck LLCs. Must complete Form I-9 for every employee, verify identity and work authorization documents, and retain forms for 3 years after hire or 1 year after employment ends. Applies even for part-time or seasonal workers common in food truck operations.

Requires payment of federal minimum wage ($7.25/hour) and overtime (1.5x regular rate for hours over 40/week). Applies to food truck workers, including cooks and drivers. Recordkeeping of hours and wages is mandatory. Tip credits allowed if conditions met (e.g., tip pool, notice provided).

Requires eligible employees to receive up to 12 weeks of unpaid, job-protected leave for qualifying reasons. Only applies if the food truck business is part of a larger organization or network that employs 50+ workers within a 75-mile radius. Rare for single food trucks, but possible if part of a franchise or event collective.

FDA sets the Food Code, which governs safe food handling, storage, and sanitation. While enforced at the state/local level in North Carolina, the federal standard applies. Food trucks must follow FDA guidelines for time/temperature control, cross-contamination, and employee hygiene. Required for all food service businesses.

All food truck businesses that prepare or serve food must register their facility with the FDA. Registration is renewed every 2 years (during even-numbered years, Oct 1–Dec 31). Food trucks are considered "food facilities" under the Food Safety Modernization Act (FSMA). Registration includes providing owner name, address, and type of food activity.

Mandated under FSMA. If a food truck owner determines that a food item they distributed could cause serious adverse health consequences or death, they must report it to FDA via the RFR. Applies to all food businesses involved in distribution.

Required in North Carolina and all states for vehicles exceeding weight thresholds. Class A, B, or C CDL may apply depending on truck configuration. Must be renewed every 5 years.

All domestic and foreign LLCs registered in North Carolina must file an annual report. The report includes business name, principal address, registered agent, and management structure. Filing is required annually regardless of business activity.

While not legally mandated by federal or state government, product liability coverage is strongly recommended and often required by event organizers, municipalities, or landlords. It protects against claims of food contamination, foreign objects, or allergic reactions. Coverage is typically bundled under general liability policies.

Not legally required for food truck operations in North Carolina. This type of insurance is more relevant for service professionals providing advice (e.g., consultants). Not applicable to standard food service.

Required only if the food truck holds an ABC permit to sell alcohol. Must carry at least $1 million in liquor liability insurance. This is in addition to general liability coverage. Applies to any business selling beer, wine, or spirits.

Required for all LLCs to file federal taxes, open a business bank account, and comply with IRS reporting. Food trucks structured as LLCs must obtain an EIN regardless of whether they have employees. Apply online at IRS.gov.

A single-member LLC is treated as a disregarded entity by default and reports income on Schedule C of the owner’s Form 1040. Multi-member LLCs are treated as partnerships and must file Form 1065. Food truck owners must report all income from sales, catering, and online orders. Applies to all LLCs, but food truck revenue streams (e.g., event sales, mobile POS) must be accurately tracked.

Owners of food truck LLCs are subject to self-employment tax on net profits. This is specific to pass-through entities like LLCs. Must be paid via Form 1040-ES. Failure to pay quarterly estimates may result in penalties.

EIN is required for opening a business bank account, filing taxes, and hiring employees. While not renewed, it must be maintained and used correctly on all federal filings.

The Mobile Food Establishment permit must be clearly displayed inside the service window or on the exterior of the truck. Health inspection reports must also be available upon request.

Required for all employers under 29 CFR 1903.10. The poster informs employees of their rights and protections under federal OSHA law. Available in English and Spanish from OSHA website.

Employers must display the NC Wage and Hour Poster, which includes minimum wage, overtime, and child labor laws. Available from the NC Department of Labor website.

Includes sales tax records, income tax documents, receipts, invoices, and payroll records. Federal IRS also recommends 3–7 years; best practice is to retain for 7 years.

Cities may require a separate mobile vendor license or zoning permit. Requirements include designated vending zones, noise, waste disposal, and hours of operation. Must be renewed annually.

All food trucks are considered food facilities under the FDA Food Safety Modernization Act (FSMA). Initial registration is one-time, but biennial renewal is required. Failure to renew during the renewal window results in invalid registration.

All food trucks selling taxable goods (e.g., prepared food) must collect and remit sales tax. Frequency (monthly or quarterly) is determined by the NCDOR based on sales volume. New businesses typically start as monthly filers.

LLC owners (pass-through entities) must make estimated tax payments on business profits. Payments are due quarterly. The LLC itself does not pay income tax unless it elects corporate taxation.

Food trucks must obtain a Mobile Food Establishment (MFE) permit from the local health department. Renewal includes inspection. Requirements are governed by 15A NCAC 18A .2600 series. Permit must be renewed annually and displayed on the truck.

Inspections ensure compliance with food safety, sanitation, and equipment standards. Based on FDA Food Code adopted by NC. Inspection reports must be retained for at least 6 months.

Required by the North Carolina State Fire Code. Inspections cover propane systems, fire extinguishers, ventilation, and electrical systems. Certificate must be obtained from the local fire department before operation.

Employers must withhold state income tax from employee wages and file Form NC-5. New employers start as monthly filers. Must also file Form NC-3 (Annual Reconciliation) by January 31.