Catering Permits & Licenses in Rochester, NH

Caterers classified as 'food service'. Local health officers (town/city) issue after plan review/inspection per He-P 2300.

Required for kitchens with cooking equipment. Local fire marshal enforces.

Required for structural changes; commercial kitchen upgrades often trigger inspection.

Required for all LLCs. Annual report required separately (see below).

Required for all LLCs. Online filing available.

Required for all catering operations serving food to the public. Plan review required prior to licensing (additional $300 fee).

Required for new or substantially remodeled catering facilities. Must comply with FDA Food Code.

Person-in-charge at each catering site must hold nationally accredited CFPM certification (e.g., ServSafe, NRA). State does not issue directly.

Required if using DBA/assumed name. Renew if changes occur.

Catering services subject to 0% meals/drinks tax but Meals & Rooms tax may apply (9%). BET threshold adjusts annually.

Catering services involving prepared food for immediate consumption are subject to New Hampshire’s 8.5% sales tax as of October 1, 2023. Registration required via NH Online Tax Registration (https://appext20.dor.nh.gov/online-tax-registration/).

Required for all employers paying wages to employees in NH. Must withhold state income tax from employee wages. Registration via NH Online Tax Registration.

Employers must register with NHES and pay unemployment insurance tax on first $16,000 of each employee’s wages (as of 2024). Registration via https://www.nhes.nh.gov/online-services/employer-registration.shtml

LLCs taxed as corporations or partnerships may be subject to BPT and/or BET. Most small catering businesses below $250,000 in enterprise value and $1 million in gross receipts may not owe BPT/BET. Registration required only if threshold is met. See RSA 293:28-a and RSA 704-a.

Required for all LLCs with employees or multiple members. Sole proprietorships without employees may use SSN, but LLCs typically need EIN. Apply online at IRS website.

Not all NH towns impose a local business tax. Examples: Manchester imposes a Business Profits Tax and Business Enterprise Tax surcharge; Nashua has a local services tax. Contact city/town clerk for local requirements.

LLC owners report profits on personal tax return via Schedule C. Must pay self-employment tax (Social Security and Medicare) and income tax. Estimated taxes required if tax liability exceeds $1,000.

Effective October 1, 2023, prepared food sold for immediate consumption is taxed at 8.5%. Catering services are included. Exemptions apply for food sold for off-premises consumption if not heated or served with utensils. See DORA Publication 605.

All NH LLCs, including single-member and multi-member, must file an annual report with the Secretary of State. Failure to file results in dissolution. File online via NH SOS portal.

All businesses with employees in NH must carry workers' compensation insurance. Sole proprietors may be exempt but can elect coverage. Register via NH Department of Labor.

Required in cities like Manchester, Nashua; check specific municipality. Rural towns often have no general business license.

Home occupations limited to 25% of home, no on-site customers in many towns. Verify with local planning dept.

Requires truthful, non-deceptive advertising (e.g., menu descriptions, pricing, dietary claims). If making health or nutrition claims (e.g., "gluten-free"), must have scientific substantiation. Applies to websites, social media, and printed materials used by the catering business.

Federal Basic Permit (Form 5630.1a) required under the Federal Alcohol Administration Act. Even if alcohol is only served at events, federal registration is mandatory. State and local licenses are also required but not included here.

All domestic and foreign LLCs registered in New Hampshire must file an annual report each year on the anniversary of their formation or registration date. This includes basic business information such as principal office address, registered agent, and names of managers or members if manager-managed.

Certificate of occupancy issued after zoning, building, fire approval.

Varies widely; e.g., Exeter ordinance Ch. 170. Check local police/fire dept.

Size, lighting restrictions apply.

Rare for catering unless large events; special event permits may apply.

Exemptions: Sole proprietors and partners may elect out; corporate officers may opt out with proper filing (Form WC-1A). All other employees must be covered. Mandated under NH RSA 457-A:2.

Not mandated by New Hampshire state law for caterers, but strongly recommended. May be required by local health departments or event venues. No statutory minimum coverage.

NH requires minimum liability coverage of $25,000 bodily injury per person, $50,000 per accident, and $25,000 for property damage (NH RSA 264:16). Personal policies may not cover business use; commercial policy required for business vehicles.

A surety bond of $1,000 is required for food service permits under NH Administrative Rules Env-Fs 1004.02. The bond ensures compliance with food safety regulations. Filed with the local health officer or state agency.

Not legally required by New Hampshire, but highly recommended for caterers due to risk of foodborne illness or contamination. Covers claims related to food products served.

Required for any caterer holding a liquor license (e.g., caterer's license). New Hampshire does not issue a standalone 'liquor liability' policy, but insurers offer it as part of a commercial general liability policy. Caterers must comply with dram shop laws (NH RSA 262-A:31) which hold businesses liable for damages caused by intoxicated patrons.

Not required by New Hampshire law for caterers. However, it is recommended to cover claims of negligence, missed events, or contract disputes. Not mandated by any state agency.

While not legally required for single-member LLCs with no employees, it is strongly recommended for banking and vendor purposes. This is a prerequisite for other federal obligations like payroll tax reporting.

As an LLC, profits pass through to owners who report income on personal tax returns. Owners must pay self-employment tax (Social Security and Medicare) via Schedule SE if net earnings exceed $400. Applies to all self-employed individuals.

Requires providing a safe workplace, including proper handling of hot equipment, slips/trips/falls prevention, and emergency procedures. Employers must display OSHA poster (Form 2203). Catering-specific risks include kitchen equipment, transport, and on-site setup hazards.

Requires accessible menus, communication with disabled guests, and accessibility if operating from a fixed location. Mobile catering with no public walk-in facility may have limited obligations, but service delivery must not discriminate.

The Business Privilege Tax applies to entities deriving income from conducting business in NH. For catering businesses, this typically applies if annual gross receipts exceed $150,000. The tax rate is 0.555% of gross receipts.

Quarterly estimated payments are required for businesses expecting a BPT liability of $200 or more. Failure to make timely payments may result in penalties and interest.

While EIN itself does not require renewal, businesses with employees must file Form 941 (quarterly) and Form 940 (annually). Self-employed individuals without employees are not subject to these filings.

Catering businesses that sell prepared food must register for a Sales and Use Tax License. There is no expiration date, but the registration must be updated with changes in ownership, location, or business structure.

At least one employee with a valid Food Handler Training Certificate must be present during all hours of operation. The certificate is valid for 5 years. Training must be from an accredited provider (e.g., ServSafe, Prometric).

Inspections are conducted by local health authorities to ensure compliance with food safety regulations. High-risk operations (like catering) may be inspected more frequently. Inspection results are publicly available online.

All 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 even-numbered years (most recent renewal: December 31, 2022; next: December 31, 2024). Failure to register may result in detained shipments or enforcement actions.

Requires adherence to Current Good Manufacturing Practice (CGMP) standards, hazard analysis, and preventive controls. Small caterers may qualify for modified requirements under the "Qualified Facility" or "Qualified End-User" exemptions if below revenue thresholds and selling directly to consumers. However, basic food safety practices are mandatory regardless.

Employers must verify identity and work authorization using Form I-9. E-Verify is not federally mandated for all employers but may be required by state law or federal contracts. Catering businesses with employees must retain I-9 forms for 3 years after hire or 1 year after employment ends.

Requires payment of federal minimum wage ($7.25/hour), overtime pay (1.5x regular rate for hours over 40/week), and proper recordkeeping. Applies to tipped employees (including servers at events) under FLSA tip rules. Catering businesses often employ hourly workers, making this highly relevant.

Requires eligible employers to provide up to 12 weeks of unpaid, job-protected leave per year for qualifying medical or family reasons. Most small catering businesses will not meet the 50-employee threshold, but must monitor if growth triggers compliance.

Local fire departments conduct periodic inspections to ensure compliance with fire codes, including proper storage of flammable materials, functioning extinguishers, and emergency exits. Mobile caterers may be subject to inspection when operating at public events.

The LLC Certificate of Formation or Certificate of Registration (for foreign LLCs) and local business license must be displayed at the principal place of business. Additionally, food service permits and health inspection grades must be visibly posted if applicable.

Employers must display current federal and state labor law posters, including Minimum Wage, OSHA Safety, and EEO notices. The NH Department of Labor provides a free downloadable poster pack. Posters must be updated when laws change.

Catering businesses with 11 or more employees must maintain OSHA Form 300 (Log of Work-Related Injuries) and post Form 300A annually. Records must be retained for five years. Exempt if under 10 employees or classified as low-risk, but catering is not automatically exempt.

Employers must file Form UC-1200 quarterly and pay unemployment insurance tax on first $16,500 of wages per employee. New employers pay 0.06% (6%) rate.

Form 941 reports income taxes, Social Security, and Medicare withheld from employee wages. Due quarterly even if no tax is owed.

Form 940 reports FUTA tax, which funds state unemployment programs. Even if no tax is owed, filing may be required.

Federal law requires businesses to keep employment tax records for at least 4 years. Sales tax records should be kept for 6 years in NH. Business licenses, formation documents, and annual reports should be retained permanently. Digital copies are acceptable if accurate and accessible.