Restaurant Permits & Licenses in Paterson, NJ

Required for all LLCs. Public Records Certificate of Formation filed with NJ Secretary of State.

Required for all new LLCs to obtain Certificate of Authority.

Applies to all LLCs. Tracks business status and taxes.

Required for all restaurants. Issued by local health authority under state oversight. Plan review required pre-opening.

Many New Jersey municipalities impose a local business privilege tax or gross receipts tax on restaurants. For example, Newark imposes a 2% tax on gross receipts. Registration is typically with the local clerk or tax assessor. Businesses must verify local requirements with the specific city or township.

While not required for all sole proprietors, LLCs with employees or multiple members must obtain an EIN. Restaurants typically need an EIN for tax reporting, banking, and payroll. Obtained online via IRS website.

Restaurants serving alcohol must obtain a license from the NJ ABC and register to remit alcoholic beverage excise taxes. The Division of Taxation collects excise taxes monthly or quarterly. This is an industry-specific tax obligation. Monthly filing required if average monthly tax liability exceeds $500.

At least one Certified Food Safety Manager on staff at all times per NJAC 8:24-4.4.

Required for restaurants serving beer/wine/spirits. Municipal approval needed.

File with county clerk and Division of Revenue.

Required for all restaurants collecting NJ sales tax (6.625%).

Required for all new or changed use occupancies; local enforcement authority issues after inspections

Must comply with local zoning ordinances; restaurant use often requires site plan review in commercial zones

Issued by local construction official under NJ UCC; required for kitchen installs, expansions

Local fire official conducts; covers sprinklers, exits, extinguishers for assembly/occupancy >50

Issued by local/county health department; requires plan review, inspections for food safety

Must comply with local zoning sign regulations; electrical signs need separate review

Required in many municipalities under NJ Fire Code N.J.A.C. 5:70-4.7

Reviewed during zoning/site plan approval; varies by municipality

Required for all employers with one or more employees in New Jersey, including part-time and seasonal workers. Sole proprietors without employees are exempt unless in construction. Coverage must be obtained through private insurer or the NJ State Insurance Fund.

While not legally required by the State of New Jersey, it is strongly recommended and often required by landlords, lenders, or contracts. Covers third-party bodily injury, property damage, and advertising injury.

Not legally required for restaurants in New Jersey. May be advisable for consultants or catering services involving professional advice. Typically covers claims of negligence or failure to perform services.

A surety bond (typically $1,000–$10,000) is required when applying for an alcoholic beverage license. The bond ensures compliance with state liquor laws. Amount varies by license type.

Required for any vehicle registered to the business or used for business purposes (e.g., food delivery, supply transport). Minimum liability coverage: $15,000 bodily injury per person, $30,000 per accident, $5,000 property damage.

Not legally required in New Jersey, but highly recommended for restaurants serving food. Covers claims related to foodborne illness or contamination. Typically included in broader liability policies.

Required for all licensees who sell alcohol. Must carry at least $500,000 per occurrence for bodily injury or property damage arising from alcohol service. Proof of insurance must be submitted to ABC.

While not insurance per se, employers must pay into the state unemployment fund. This is a mandatory payroll tax for employers with employees. New employers pay 2.7% rate initially.

Even single-member LLCs without employees may need an EIN to open a business bank account or if they elect corporate taxation. Application is free via IRS Form SS-4.

Tracks tax and employer status. Required for government contracts.

All restaurants in New Jersey must register for Sales Tax (also known as Sales and Use Tax) to collect tax on taxable sales of prepared food and beverages. The current state sales tax rate is 6.625%. Registration is done via the NJ Online Business Registration System.

Restaurants with employees must register to withhold state income taxes from employee wages. Registration is completed through the same NJ Online Business Registration System used for Sales Tax.

LLCs are pass-through entities by default. Single-member LLCs report income on Schedule C (Form 1040); multi-member LLCs file Form 1065 and issue Schedule K-1s. Owners pay self-employment tax (15.3%) on net earnings unless electing corporate taxation.

Employers must provide a safe workplace, display OSHA poster (OSHA Form 2203), report fatalities within 8 hours and hospitalizations within 24 hours. Specific hazards in restaurants include slips, cuts, burns, and ergonomics. Training on hazard communication (e.g., chemical safety) is required.

Restaurants are public accommodations under ADA Title III. Must ensure physical access (entrances, restrooms, seating), accessible menus, and effective communication with customers with disabilities. Applies regardless of number of employees. New construction or alterations must follow ADA Standards for Accessible Design.

Restaurants must comply with Clean Water Act (proper grease trap maintenance to prevent sewer overflows) and Clean Air Act (proper handling and disposal of refrigerants under Section 608 of the CAA). Technicians servicing refrigeration equipment must be EPA Section 608 certified.

FTC enforces against deceptive advertising (e.g., false claims about ingredients, 'organic' labeling without certification, misleading pricing). Applies to menus, websites, and promotions. 'Gluten-free' claims must meet FDA standards. Restaurants must honor advertised specials and pricing.

Most restaurants meet interstate commerce threshold. Must pay federal minimum wage ($7.25/hour), overtime (1.5x regular rate after 40 hours), and tip credit rules (if claiming tip credit, must ensure tipped employees earn at least $7.25/hour with tips). Recordkeeping required for wages, hours, and tip allocations.

Covered employers must provide eligible employees up to 12 weeks of unpaid, job-protected leave for qualifying medical or family reasons. Must post FMLA notice and provide employee rights and responsibilities.

Employers must complete Form I-9 for every employee, verifying identity and work authorization. Must retain for 3 years after hire or 1 year after employment ends, whichever is later. Applies to U.S. citizens and non-citizens alike.

While the FDA Food Code is model guidance, it is adopted by state and local health departments. Restaurants are subject to inspection under its principles. Additionally, the facility must renew FDA Food Facility Registration every 2 years (Section 415 of the FD&C Act). Registration does not exempt from state/local requirements.

Federal Basic Permit required under the Federal Alcohol Administration Act for businesses selling alcohol at retail. Must also comply with state (NJ Division of Alcoholic Beverage Control) and local licensing. Application via TTB Form 5630.54 (Permit Application and Registration).

All LLCs registered in New Jersey must file an annual report by April 15 each year. Failure to file may result in administrative dissolution. The report includes business address, registered agent, and principal office information.

Restaurants collecting sales tax must file Form ST-100. Most restaurants are required to file quarterly. The exact due date depends on the taxpayer's assigned filing period (e.g., January 20 for Q4 of prior year).

LLC owners must make estimated tax payments if they expect to owe $1,000 or more when filing their federal return. Payments cover income and self-employment taxes.

Employers must file Form NJ-927. Frequency (monthly or quarterly) is determined by the amount withheld. Due dates vary accordingly (e.g., monthly filers by the 20th of the following month).

All employers in New Jersey, including restaurant LLCs, must register with the Division of Employer Accounts to pay Unemployment Insurance (UI) tax. Employers pay UI tax on the first $1,000 of each employee’s wages annually. The tax rate varies based on experience rating (ranging from 0.37% to 21.59% as of 2024).

New Jersey LLCs are generally pass-through entities but must still file an annual information return (Form CBT-100 or CBT-100B). If the LLC elects to be taxed as a corporation, it must pay the Corporate Business Tax (minimum $500). Alternatively, eligible pass-through entities may elect the Pass-Through Entity Tax (PTET) at 5.99% to allow owners to claim federal deduction. This is an annual filing obligation.

All LLCs in New Jersey must pay an annual $150 fee, due on the anniversary month of formation. This is not a franchise tax but a mandatory recurring fee. Failure to pay results in administrative dissolution after 60 days. Note: New Jersey does not impose a traditional franchise tax on LLCs.

Federal law requires retention of tax records for at least 3 years. New Jersey requires 4 years for tax records. Employment records must be kept for 4 years. OSHA injury logs must be retained for 5 years.

Employers must file Form 941 quarterly to report federal income tax, Social Security, and Medicare taxes withheld from employee wages.

Employers must file Form NJ-927R by January 31 to reconcile annual withholding with quarterly deposits.

Restaurants with 11 or more employees must maintain OSHA Form 300 (Log of Work-Related Injuries) and post Form 300A annually. Exempt if on partial industry exemption list, but restaurants are not exempt.

Required posters include NJ Minimum Wage, Family Leave, Workers' Compensation, and OSHA rights. Federal posters (FLSA, OSHA, EEO) also required. Must be displayed in a conspicuous location.

All restaurants must obtain a Retail Food Establishment Permit. Inspections occur at least twice annually. Renewal is annual; exact date depends on local health department. Fee varies by jurisdiction.

Restaurants must pass annual fire safety inspection under the Uniform Fire Code. The local fire official issues a Certificate of Inspection. Frequency may vary slightly by municipality.

At least one employee per restaurant location must hold a valid ServSafe or equivalent food protection manager certification. Certification must be renewed every 5 years via exam.

Commercial buildings, including restaurants, are subject to biennial inspections under the Rehabilitation Subcode. Conducted by local enforcement agencies certified by DCA.

Businesses must register with the Division of Revenue upon formation. No formal renewal, but changes (e.g., address, ownership) must be reported within 60 days using Form REG-1E.

LLCs with employees or multiple members must report changes to EIN information using Form 8822-B within 60 days.

Businesses must retain exemption certificates for all exempt sales for at least 4 years. Required for audit purposes.