Coffee Shop / Cafe Permits & Licenses in Concord, NH

Repealed effective October 1, 2023. No longer applies. Previously imposed 8.5% tax on prepared meals. Coffee shops no longer required to collect this tax as of October 1, 2023.

Required in all NH cities and towns. Must register with local clerk. Form and rate vary by location. Must be renewed annually.

Varies by municipality; check specific city clerk. Manchester Code of Ordinances Sec. 194-2.

Must verify commercial zoning for food service (e.g., B-1 district). RSA 674: Zoning.

Nashua Code Ch. 147; required for cafe fit-outs like counters, plumbing.

Concord Zoning Ordinance Sec. 404; limits size/illumination for commercial districts.

Local health officers enforce statewide He-P 2300 rules; plan review required pre-opening.

NFPA 101 compliance; hood suppression for espresso machines (Portsmouth Code Sec. 19-4).

Required for all domestic LLCs. Annual report required separately (see below). Fees current as of 2024.

Applies to all LLCs. Online filing available.

Required if using a "trade name" different from LLC name on Certificate of Formation. Renewal every 5 years ($20 fee).

Eat-and-drink license category applies to cafes/coffee shops. Plan review required pre-opening ($200-$500 based on scope). Local health officer issues after state approval.

Required prior to food service license issuance. Submit plans to local health authority, routed to state for review.

May apply if cafe sells significant packaged goods beyond prepared beverages/food. Often covered under food service license.

NH has no broad sales tax but taxes meals/beverages >10% prepared (5.5% rate as of 2024). File Form DP-70.

Not required for standard coffee shop without alcohol. Local approval also needed.

Required for all businesses selling tangible personal property or services subject to sales tax. Coffee shops are subject to sales tax on food and beverages sold for off-premises consumption. Sales tax rate is 0% for most food and beverages as of October 1, 2023, but registration is still mandatory. See RSA 78:2 and DOR Bulletin #20.

Mandatory for all employers paying wages to employees working in NH. Includes withholding state income tax from employee paychecks. Must file periodic withholding tax returns (Form WHT-1).

Derry Code Sec. 102; verifies zoning, building, fire compliance.

Required for commercial >3,000 sq ft or assembly (NFPA 72; Manchester Ord. 13-5).

Local zoning requires 1 space/100 sq ft for cafes; county review if >5 acres.

Nashua Wastewater Ordinance Sec. 48-19; mandatory for cafes with espresso/food.

Required for all employers with one or more employees in New Hampshire under RSA 281-A:2. Sole proprietors without employees are exempt. Coverage must be secured through private insurer or self-insurance (if approved).

While not mandated by New Hampshire state law, most commercial leases and municipalities require proof of general liability insurance. Strongly recommended due to risks of slips, falls, and property damage.

Not legally required for coffee shops in New Hampshire. May be advisable for consultants or specialty services, but not standard for retail cafes. Considered optional.

Not required statewide. Some New Hampshire towns may require a bond as part of the business license process. Check with local clerk’s office. Most common in larger municipalities or for businesses with alcohol sales.

All employers with employees in NH must register with NHES. Tax rate varies by experience rating (0.04% to 1.67% in 2024) on first $17,500 of each employee's wages. Subject to annual assessment.

Required for all LLCs, regardless of employee status. Used for federal income tax, employment tax, and excise tax filings. Apply online via IRS Form SS-4.

BET is 0.5% of enterprise value tax base (wages, interest, dividends, and certain other factors). Applies to all businesses with NH gross receipts over $250,000. Most small coffee shops may not meet threshold initially, but must monitor annually.

BPT is 4.5% on net income over $100,000. LLCs taxed as pass-through entities may pass income to owners, but must file if entity-level income exceeds threshold. Most small coffee shops may not owe BPT initially.

Most New Hampshire municipalities impose a Local Business Tax (RSA 42:39–42:40). Rates and forms vary by town/city. Required even if no state tax is owed. Must register with local town or city clerk.

Multi-member LLCs file Form 1065 (informational). Single-member LLCs report income on owner’s Form 1040 via Schedule C. Due date is March 15 for partnerships. Extensions available via Form 7004.

Employers must withhold federal income tax, Social Security, and Medicare (FICA). File Form 941 quarterly. File Form 940 for Federal Unemployment Tax (FUTA) annually. Deposit taxes via EFTPS (Electronic Federal Tax Payment System).

As of October 1, 2023, New Hampshire eliminated sales tax on food and beverages. However, any merchandise (e.g., coffee mugs, beans for retail) may still be taxable. Verify current product taxability. File Form SALES-1.

While the FDA Food Code is model guidance, it forms the basis of federal enforcement under the Federal Food, Drug, and Cosmetic Act. Coffee shops must follow cGMPs for food handling, storage, labeling, and sanitation. Required under the Food Safety Modernization Act (FSMA) Preventive Controls for Human Food rule if annual sales exceed $500,000 and more than half are sold to other businesses.

Coffee shops must ensure all advertising (including menus, websites, and social media) is truthful and not misleading. Applies to claims such as "organic," "locally sourced," "fair trade," or health benefits. Menu labeling requirements under the Affordable Care Act apply only to chains with 20+ locations.

Sets federal minimum wage ($7.25/hour), overtime pay (1.5x regular rate after 40 hours/week), recordkeeping, and youth employment standards. Applies to coffee shops engaged in interstate commerce (virtually all, due to use of out-of-state supplies). Tip credit rules allow lower cash wage ($2.13/hour) if tips bring total to at least minimum wage.

Employers must complete Form I-9 to verify identity and work authorization for all employees. Must retain for 3 years after hire date or 1 year after employment ends, whichever is later. Subject to ICE audits.

Under Section 608 of the Clean Air Act, businesses must ensure technicians servicing appliances with hydrofluorocarbons (HFCs) are EPA-certified. Leak repair requirements apply to appliances containing 50+ pounds of refrigerant. Most coffee shop equipment falls below this threshold, but compliance is still required for certified servicing.

Required under NH law for all motor vehicles used for business purposes. Minimum liability coverage: $25,000 bodily injury per person, $50,000 per accident, $25,000 property damage (NH RSA 260:48). Personal auto policies do not cover business use.

Not legally required by New Hampshire, but highly recommended for businesses selling food and beverages. Covers claims related to foodborne illness, contamination, or allergic reactions. Compliance with food safety regulations does not eliminate liability risk.

Mandatory for any coffee shop that obtains a liquor license to serve beer, wine, or spirits. Required as part of liquor license application. New Hampshire requires proof of liquor liability coverage (typically $1–2 million).

While not required for all single-member LLCs with no employees, most coffee shops will need an EIN to open a business bank account or comply with state tax requirements. This is a prerequisite for other federal and state registrations.

As an LLC, profits pass through to owners' personal tax returns (Form 1040). Single-member LLCs are disregarded entities; multi-member LLCs file Form 1065. Owners must pay self-employment tax via Schedule SE. Estimated quarterly payments (Form 1040-ES) required if tax liability exceeds $1,000 annually.

Coffee shop owners must provide a safe workplace, including hazard communication training, accessible safety data sheets (SDS), and reporting of work-related injuries (Form 300 log required for businesses with 10+ employees). Exempt from keeping injury logs if fewer than 10 employees.

Applies to all places of public accommodation, including coffee shops. Requires accessible entrances, restrooms, counters, and seating. Existing buildings must remove barriers if "readily achievable." New construction or alterations must comply with ADA Standards for Accessible Design (2010).

All coffee shops that serve food or beverages (including brewed coffee, pastries, sandwiches) must register with the FDA. Registration must be renewed every two years (during even-numbered years, between October 1 and December 31). Failure to register prevents legal operation.

Required under federal law for any business selling alcoholic beverages. Must also obtain a state liquor license from the New Hampshire Liquor Commission. Federal permit is mandatory even if state license is obtained.

All coffee shops selling prepared food or beverages for immediate consumption must collect and remit the 9% Rooms and Meals Tax. Registration is required before opening. Returns are due quarterly.

Most retail coffee shops do not need FDA registration unless engaged in food processing beyond basic preparation. However, all must comply with FDA cGMPs for food safety. Registration is renewed biennially.

Coffee shops must pass health inspections and comply with NH Food Code (based on FDA Food Code). Requires sink handwashing, refrigeration logs, pest control, and employee hygiene training. Issued by local health authority.

All LLCs registered in New Hampshire must file an annual report with the Secretary of State. The report confirms business information such as principal address, registered agent, and management structure.

Businesses collecting sales tax or withholding taxes must remain registered. No annual renewal, but changes (e.g., ownership, location) must be reported within 30 days.

Coffee shops must collect and remit sales tax on taxable sales. Most food and beverages are exempt if not heated or served for immediate consumption; however, hot prepared food is taxable. See RSA 78:6. File via DORA's online system.

LLCs taxed as pass-through entities may pass income to owners, but if the entity itself owes BPT/BET (e.g., electing corporate taxation), estimated payments are required. Most small LLCs are not subject if income flows to individuals.

Employers must withhold NH income tax from employee wages and file Form WH-400. Frequency depends on withholding volume.

EIN is issued once. However, businesses must notify IRS of changes (e.g., new owner, address) using Form 8822-B. No annual renewal.

Inspection required before initial permit issuance. Permit must be visibly displayed. Renewal includes inspection and fee payment.

Inspections ensure compliance with food safety regulations (temperature control, handwashing, pest control, etc.). Results are public.

Inspection includes exits, fire extinguishers, alarms, and compliance with NFPA codes. Contact local fire marshal for exact schedule.

LLC Certificate of Formation, health permit, and any local business licenses must be visibly displayed at the place of business.

Required posters include NH Minimum Wage, OSHA Safety, Equal Employment Opportunity, and Family and Medical Leave. Available for free download from NH DOL.

The OSHA Form 2204 'Job Safety and Health – It's the Law' poster must be displayed in a conspicuous location. Available for free download from OSHA.

Keep sales tax records, payroll, income, and expense documentation. NH DORA requires 4 years of records (RSA 77-A:10). IRS recommends 3 years for federal purposes.

Certification must be from an ANSI-CFP accredited program (e.g., ServSafe, NRFSP). Certification valid for 5 years; must be renewed.

Renewal requires retaking and passing the exam. Required to maintain valid food establishment permit.

Many New Hampshire towns require an annual local business license. Fees often based on gross receipts. Example: Concord charges $25 for businesses under $100k revenue, higher tiers apply.