Restaurant Permits & Licenses in Concord, NH

Most LLCs are pass-through entities and not subject to BPT unless they elect corporate taxation. Restaurant LLCs structured as pass-throughs are generally not liable for BPT. However, if the LLC files as an S-corp or C-corp, it may be subject to BPT. Filing is annual via Form BPT-1.

BET applies to all businesses operating in NH with enterprise value exceeding $100,000. Most LLCs must file Form BET-1 annually. Restaurants structured as pass-through entities are typically subject to BET if they meet the threshold. Exemptions may apply for certain small entities.

Some cities and towns in New Hampshire impose a local business tax or privilege tax. For example, Manchester requires a Business Tax Registration with annual fees based on gross receipts. Business owners must contact their local city or town clerk for specific requirements.

All LLCs with employees or that file corporate tax returns must obtain an Employer Identification Number (EIN). Even single-member LLCs without employees may need an EIN for banking or licensing. Registration is free via IRS Form SS-4 or online.

All restaurants must register and pass health inspection. Applications require detailed plans and are subject to periodic inspections.

Required by most NH cities/towns for restaurants. Check specific town clerk. Nashua: https://www.nashuanh.gov/156/Business-Registration

Restaurants typically allowed in C-1/C-2 zones. Site plan review required for >5,000 sq ft. County-level zoning rare in NH (town-based).

Submit plans for review. Similar in Concord: https://www.concordnh.gov/245/Building-Permits

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

Applies to all LLCs. No renewal fee beyond the annual report fee.

Expires after 5 years; must renew. Publication in newspaper may be required.

Required for all restaurants serving food to the public. Pre-opening plan review and inspection required. Local health officer enforces.

Prerequisite for food service license. Submit construction plans for review.

Required if restaurant has its own water supply or serves >25 people/day.

Multiple types (e.g., REST for restaurants). Local approval required. Fees as of 2024 schedule.

Form BT-SUMM. 7.5-7.7% tax rate on taxable business profits.

Required for restaurants selling prepared food/drinks for on/off premises. 8.5% tax rate (2024).

Restaurants in New Hampshire must collect and remit sales tax on all prepared food and beverages sold. The current sales tax rate is 8.5%. Registration is mandatory even for LLCs without employees.

Employers must withhold state income tax from employee wages. New Hampshire does not have a broad personal income tax, but it does tax interest and dividends; however, employers must still register if withholding for other states or localities. As of 2023, New Hampshire does not impose a wage withholding tax for state income, but this may change. Confirm current status via DRA.

Freestanding signs limited to 1 per business; height restrictions apply.

Issued by local health officer (e.g., Manchester Health Dept: https://www.manchesternh.gov/Departments/Health/Food-Establishments). Requires certified food manager.

Type 1 hoods must be inspected quarterly. Concord FD: https://www.concordnh.gov/279/Fire-Prevention

Requires building, fire, health approvals. Temporary CO possible.

Annual inspection required; monitored systems must register.

Restaurants require 1 space/4 seats + loading. Traffic study if >100 seats.

Permit for amplified sound events. Varies; Portsmouth stricter: https://www.cityofportsmouth.com/publicworks/noiseordinance

Required by wastewater ordinances statewide.

Required for all employers with one or more employees in New Hampshire, regardless of business structure. Sole proprietors without employees are exempt but may elect coverage. Administered by the NH Bureau of Workers' Compensation.

Not legally required by New Hampshire state law for restaurants, but strongly recommended. Often required by commercial lease agreements or local health department permits. Does not replace workers' comp or other mandated coverages.

Not required by New Hampshire law for restaurant businesses. May be advisable for consultants or catering services with higher exposure to service claims, but not a legal mandate.

Employers must pay unemployment insurance taxes if they pay $20,000 or more in wages in any calendar quarter or employ one or more individuals in any 20 different weeks during the year. The tax rate varies by experience rating, from 0.06% to 1.2% of first $17,500 in wages per employee (2024 rate).

While not required for sole proprietorships with no employees, most restaurant LLCs will need an EIN due to payroll obligations. Application is free via IRS Form SS-4.

A single-member LLC is disregarded for federal tax purposes and reports income on Schedule C of the owner's Form 1040. Multi-member LLCs are treated as partnerships and must file Form 1065. Self-employment tax applies to net earnings.

Requires maintaining a safe workplace, posting OSHA Form 300A (if 10+ employees), providing employee training, and reporting fatalities or hospitalizations within 8 hours. Specific hazards in restaurants include slips, burns, cuts, and ergonomics.

Requires accessible entrances, pathways, restrooms, counters, and menus. New construction or alterations must comply with ADA Standards for Accessible Design. Applies regardless of employee count.

Requires proper installation and maintenance of grease traps to prevent sewer blockages. Under the Clean Water Act, discharges must comply with local pretreatment standards. Refrigerant handling must comply with Section 608 of the Clean Air Act if using ozone-depleting substances.

Prohibits deceptive or misleading advertising, including false claims about food sourcing, pricing, or health benefits. Applies to websites, menus, and social media. "Made in NH" or "locally sourced" claims must be truthful.

Requires payment of federal minimum wage ($7.25/hour), overtime (1.5x regular rate for hours over 40/week), and proper tip credit compliance under the Fair Labor Standards Act (FLSA). Most restaurants meet the interstate commerce threshold.

Requires eligible employees to be granted up to 12 weeks of unpaid, job-protected leave for qualifying medical or family reasons. Posting notice and maintaining records required.

Employers must verify identity and work authorization using Form I-9. E-Verify is not federally mandated but may be required by state law or federal contracts.

While the FDA Food Code is a model, not federal law, New Hampshire adopts it through state regulations. Covers food handling, storage, temperature control, employee hygiene, and facility sanitation. FDA sets standards; enforcement is state-led.

Federal Basic Permit (Form 5630.5t) required in addition to state liquor license. Required for manufacturing, selling, or serving alcohol. Must also comply with federal labeling and advertising rules.

Employers must report tips to IRS using Form 8027 annually. Must also allocate tips if total reported tips are less than 8% of gross sales. Tip pooling arrangements must comply with FLSA.

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

New Hampshire requires all motor vehicles operated on public roads to have liability insurance meeting minimum limits: $25,000 bodily injury per person, $50,000 per accident, $25,000 property damage. Applies to LLC-owned vehicles used by the restaurant.

While New Hampshire does not explicitly mandate a specific policy, the NH Liquor Commission requires restaurants to carry liquor liability coverage as a condition of obtaining or renewing a liquor license. This is enforced through licensing requirements. Recommended minimum: $1 million per incident.

Restaurants serving alcohol must post a surety bond in the amount of $1,000 to the NH Liquor Commission as a condition of licensure. The bond ensures compliance with state liquor laws. Bond is refundable if no violations occur.

New Hampshire does not require standalone product liability insurance for restaurants. However, general liability policies typically cover food-related injury claims. High-risk operations (e.g., selling pre-packaged foods off-site) may need additional coverage, but not mandated by law.

At least one certified food protection manager must be on staff. Employees must complete an ANSI-accredited food handler training program. Certification must be renewed every 3 years.

Inspections evaluate food storage, preparation, cleanliness, pest control, and employee hygiene. Results are publicly available via the NH Food Establishment Inspection Scores website.

Inspections ensure compliance with fire code including exits, extinguishers, alarms, hood suppression systems, and flammable storage. Certificate of Inspection required on premises.

Required for payroll tax filings. Once obtained, no renewal, but must be used correctly in all tax submissions.

Employers must withhold state income tax from employee wages and file Form WHT-201. Frequency depends on liability level.

Employers must report federal income tax, Social Security, and Medicare taxes withheld from employees and employer share of taxes.

Even if no tax is owed, Form 940 must be filed if threshold is met. New Hampshire has no state unemployment tax due to lack of income tax.

New Hampshire does not impose a general sales tax. However, businesses must still monitor for potential excise taxes (e.g., on lodging, admissions). No filing required for standard restaurant food sales.

Required posters include NH Minimum Wage, OSHA Safety, FMLA, USERRA, and EEO. Must be visible in employee break areas. Federal posters also required for covered employers.

Restaurants must maintain OSHA 300 logs if they have more than 10 employees at any time during the year. Form 300A must be posted even if no incidents occurred.

LLCs taxed as pass-through entities may be subject to BPT if net income exceeds threshold. Form BPT-1 must be filed annually.

BEN is a tax on the 'enterprise value' of a business. Most small restaurants may be below threshold, but must self-assess annually.

Employers must carry workers’ comp insurance through private carrier or self-insurance (if approved). Proof may be requested by state.

LLCs with multiple members typically file Form 1065; those electing S-corp status file Form 1120-S. Must file even with no income.

Many municipalities require an annual business license or certificate of occupancy. Contact local clerk for specific requirements and deadlines.