Landscaping Permits & Licenses in Manchester, NH

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

Required for all LLCs. Late fee $50 if filed after April 1.

Applies if using DBA. Registration valid for 2 years.

Most landscaping LLCs will meet threshold. Form BT-SUMMARY.

Applies to businesses paying wages, dividends, etc. Form BT-SUMMARY.

Unlikely for standard landscaping but included for completeness.

Categories: 3A (Ornamental/Herbicide), 3B (Turf). Requires exam and 20 hours training for initial. Not required for general maintenance without restricted pesticides.

Must have at least one certified applicator. Required if offering pesticide services.

Landscaping services are generally not subject to sales tax in NH. However, if tangible personal property (e.g., mulch, shrubs, tools) is sold, a sales tax permit is required. New Hampshire does not have a general sales tax on services, but sales of taxable goods require registration.

Employers must withhold state income tax from employee wages. Registration is done via Form WH-1, available online. Applies to all employers in NH regardless of business type.

All employers with employees in NH must register with NH Employment Security and pay quarterly unemployment insurance taxes. Based on taxable wages up to $16,000 per employee (as of 2024). Rate varies by experience rating (0.07% to 10.27%).

NH BPT applies to businesses with federal gross income exceeding $92,000. Rate is 7.6% on net income. LLCs taxed as pass-through entities may not owe BPT unless they elect corporate taxation or exceed thresholds. Most single-member LLCs avoid BPT but must register if liable.

BET is a tax on gross receipts, deductions, and payroll. Rate is 0.575% (2024). Applies to most businesses exceeding $108,000 in taxable base. Most small landscaping LLCs may fall below threshold and not owe, but must register if liable. Filed annually via Form BET-1.

Not all NH towns impose a Local Business Tax. Examples: Manchester requires registration for businesses operating within city limits. Business owners must contact their local town clerk. See RSA 32-A:1–10 for authority. No state-level privilege tax, but local option exists.

All multi-member LLCs and LLCs with employees must obtain EIN. Single-member LLCs without employees may use owner’s SSN, but EIN is recommended. Required for opening business bank accounts and state tax registrations.

All employers in NH with employees must carry workers' compensation insurance. Coverage must be obtained through NH DOL or a private insurer. Landscaping is considered a high-risk occupation.

New Hampshire does not have a statewide general business license requirement. Local municipalities may require a business registration or license. Check with specific city or town hall.

All New Hampshire municipalities have zoning ordinances. Landscaping businesses must comply with local zoning for commercial activities, storage of equipment, and home occupations. Contact local planning/zoning department.

Required for any structural changes to business property. Landscaping businesses may need for equipment storage buildings.

Most municipalities regulate sign size, placement, and illumination through zoning ordinances.

Generally not required for standard landscaping unless involving chemical applications near public areas or food production areas.

May be required for fuel storage common in landscaping operations.

Certifies building meets life safety codes for intended use.

Required in most municipalities to register alarm systems and reduce false alarms.

Required for vegetation control within NHDOT right-of-way boundaries.

Required for all businesses operating in New Hampshire. Does not replace local business licenses.

Required under local erosion control ordinances.

Mandatory for all employers with one or more employees in New Hampshire, including part-time and seasonal workers. Sole proprietors are not required to carry coverage for themselves unless they elect coverage. Landscaping businesses classified under NAICS 561730 fall under classification code 0042 (Grounds Maintenance Services) for premium calculation.

Not legally required by the State of New Hampshire for landscaping businesses, but strongly recommended. Often required by municipalities for permits, contracts, or bidding on public projects. Covers third-party bodily injury, property damage, and advertising injury.

Not legally required in New Hampshire for landscaping businesses. However, recommended if offering design, consulting, or installation services where professional judgment is involved. Not regulated as a mandatory coverage under state law.

A $10,000 surety bond is required for registration as a Home Improvement Contractor when performing projects over $3,000. Landscaping improvements (e.g., hardscaping, irrigation systems) may fall under this threshold. Bond protects consumers from fraud, breach of contract, or failure to complete work. Enforced by OPLC under RSA 310-A:2.

EIN is a one-time registration, but ongoing tax reporting is required. Form 941 (quarterly federal tax return) and Form 940 (federal unemployment tax) must be filed as long as employees exist.

All employers in NH must carry workers' compensation insurance through a private carrier or self-insurance (if approved). Landscaping is classified as high-risk, affecting premiums.

New Hampshire law requires all motor vehicles registered to a business to carry liability insurance meeting minimum limits: $25,000 bodily injury per person, $50,000 per accident, and $25,000 for property damage. Applies to trucks, mowers on trailers (if towed by business vehicle), and any company-owned vehicle. Personal auto policies do not cover business use.

Not legally required by New Hampshire law. However, if a landscaping business sells products (e.g., mulch, sod, or pesticides), it may be liable for damages due to defective products. Coverage typically included in general liability or available as endorsement. No state-mandated minimum.

Not required for standard landscaping operations. Only applicable if the business hosts events where alcohol is served (e.g., outdoor weddings with bar service). New Hampshire requires liquor liability coverage for licensees under RSA 263. Enforced by NH Liquor Commission. Standard landscaping businesses are exempt.

Some cities and towns in New Hampshire (e.g., Manchester, Nashua) may require a surety bond as part of the business license process, particularly for contractors. Not state-mandated; check local ordinances. No statewide requirement.

While not required for all sole proprietorships, an EIN is mandatory for multi-member LLCs or single-member LLCs that hire employees or elect corporate taxation. All LLCs in New Hampshire should obtain an EIN for banking and compliance purposes.

By default, single-member LLCs are disregarded entities (taxed as sole proprietorships); multi-member LLCs are taxed as partnerships. Profits pass through to owners’ personal tax returns. Landscaping business owners must pay self-employment tax and file Schedule C (Form 1040) and Form 1065 (if multi-member).

Landscaping businesses must comply with OSHA standards including hazard communication (chemicals), personal protective equipment (PPE), powered equipment safety (e.g., mowers, chainsaws), and training. Required to maintain injury logs (Form 300) if 10+ employees.

Under the Federal Insecticide, Fungicide, and Rodenticide Act (FIFRA), any employee applying restricted-use pesticides must be certified. New Hampshire implements certification through the NH Department of Agriculture, but the requirement is federally mandated. Commercial applicators must pass written exams.

Landscaping businesses with employees must comply with federal minimum wage ($7.25/hr), overtime (1.5x regular rate after 40 hours), recordkeeping, and child labor rules. Some landscaping workers may be exempt from overtime under "agricultural exemption" (Section 13(a)(6)), but this is narrowly interpreted and generally does not apply to typical residential/commercial landscaping.

All employers must complete Form I-9 to verify identity and employment authorization for every employee hired after November 6, 1986. E-Verify is not federally required unless federal contract is involved.

Requires eligible employers to provide up to 12 weeks of unpaid, job-protected leave per year for qualifying medical and family reasons. Most small landscaping businesses will not meet the 50-employee threshold.

Applies to all businesses. Landscaping businesses must avoid deceptive claims (e.g., “eco-friendly” without proof, fake reviews, guaranteed results). Must disclose material connections (e.g., paid endorsements). Applies to websites, social media, and print ads.

Most landscaping businesses that operate solely in the field (no public-facing office) are not required to modify private vehicles or remote locations. However, if a business has a customer service office or showroom, it must be accessible under ADA Title III.

Requires employers to maintain Safety Data Sheets (SDS), label chemical containers, and train employees on handling hazardous substances. Landscaping businesses commonly use such chemicals and must comply.

Employers must file Form UCT-6/UCX quarterly and pay unemployment tax. New employers are assigned a rate; rates adjust based on experience.

Required posters include Minimum Wage, Workers' Compensation, and OSHA Safety Rights. Must be visible in employee work areas.

Landscaping businesses must comply with OSHA standards for powered equipment, fall protection, and hazard communication. No formal renewal, but ongoing compliance required.

Employers must maintain Safety Data Sheets (SDS), label containers, and train employees on chemical hazards. Part of OSHA Right-to-Know law adopted in NH.

LLCs are pass-through entities, but the BPT applies to net income allocated to members. Must file Form NH-1065 (multi-member) or NH-1040-S (single-member). Not required if no income, but registration is still recommended.

All domestic and foreign LLCs registered in New Hampshire must file an annual report by April 1st. The report confirms business information such as principal office address, registered agent, and management structure.

Landscaping services are generally not subject to sales tax in NH (NH does not have a general sales tax), but if the business sells tangible goods (e.g., plants, mulch), those may be taxable. Registration must be renewed if changes occur, but no formal annual renewal unless canceled.

Employers must withhold NH income tax from employee wages. The DRA assigns a filing frequency (monthly, quarterly). Form W-2 must be filed annually by January 31. No separate renewal, but ongoing compliance required.

Commercial applicators must pass exam and renew certification every 5 years. Includes core and category-specific exams. Required for lawn treatments, weed control, or insect management.

Most NH towns require an annual business license. Contact local town clerk for specific deadlines and fees. Example: Manchester requires renewal by March 31.

Businesses must retain tax-related records (income, expenses, employment taxes) for a minimum of 3 years. Employment tax records must be kept for at least 4 years.

Not a recurring obligation, but often required for business operations. Can be ordered online at any time.