Coffee Shop / Cafe Permits & Licenses in Santa Fe, NM

Applies to all businesses. Prohibits deceptive advertising (e.g., false claims about coffee origin, organic status, or health benefits). Also includes "Made in USA" claims if used.

Required for all LLCs. Annual report filing required thereafter ($25 fee, due annually by April 15 for calendar year entities).

Applies to all LLCs in good standing.

Renewal every 2 years. Not required if using exact legal LLC name.

All businesses selling goods/services in NM must register for GRT (sales tax). File and pay monthly/quarterly based on revenue.

Issued via local health authority (county/environmental health). Plan review required pre-opening ($200+). Fees per https://www.env.nm.gov/wp-content/uploads/2023/07/Food-Establishment-Permit-Fees-2023.pdf (effective 2023).

Prerequisite for Food Service Permit. Local health agency enforces.

Most cafes trigger this. See NM Admin Code 14.5.4. Not a license but required registration for inspection oversight.

At least one employee must be certified in food protection at all times.

Mandatory for all employers in New Mexico. Employers must withhold state income tax from employee wages and remit it to the state. Registration is completed through the same portal as GRT.

In addition to state-level food permits, many counties and municipalities require separate local health department permits. These often involve routine inspections. Required for coffee shops serving food or beverages.

All coffee shops with cooking appliances must pass a fire safety inspection. Fire suppression systems may be required. The local fire code official issues an occupancy permit after compliance.

Required for all businesses operating within Albuquerque city limits. LLCs must provide NM Secretary of State filing proof.

Confirms property zoned for commercial food service use (e.g., C-1, C-2 districts). Cite: Albuquerque City Code § 14-3-3.

Required for cafe build-out including kitchen installs. See fee schedule at URL.

Wall signs max 20% facade area in commercial zones. Cite: Ch. 14, Art. 5 ROA 1994.

Mandatory plan review ($200) + inspection for food prep/serving. High-risk for cafes.

Covers extinguishers, exits, hood suppression for coffee equipment.

Issued after zoning, building, fire approvals.

Required for assembly/food service over certain thresholds (IFC Ch. 9).

Employers must register with the New Mexico Department of Workforce Solutions to pay unemployment insurance (UI) taxes. New employers pay a standard rate for the first few years, then rates are experience-rated. Contributions are required even for part-time or temporary staff.

LLCs are pass-through entities; owners report income on personal tax returns. However, the business must still register with the Taxation and Revenue Department for tax reporting purposes. No entity-level income tax is imposed on LLCs in New Mexico.

Most cities and counties in New Mexico, including Albuquerque, Santa Fe, and Las Cruces, require a local business license or privilege tax. Fees and requirements vary. For example, Albuquerque requires an annual $35 license plus a 1.5% gross receipts surcharge. Check with local city/county clerk for specific obligations.

Required for LLCs with employees or multiple members. Sole proprietorships without employees may use SSN, but most LLCs need an EIN. Used for federal tax reporting, including income, payroll, and excise taxes.

All coffee shops serving food or beverages must obtain a retail food establishment permit from the NM Environment Department. Includes health inspections and compliance with food safety regulations. This is not a tax but a regulatory requirement with financial implications.

Federal permit required in addition to New Mexico state and local alcohol licenses. Form TTBD 5630.5t required for basic permit.

Requires payment of federal minimum wage ($7.25/hour), overtime (1.5x regular rate after 40 hours/week), and proper recordkeeping. Applies to businesses with $500,000+ annual revenue or engaged in interstate commerce (which most cafes are).

Requires eligible employees to receive up to 12 weeks of unpaid, job-protected leave for qualifying reasons (e.g., birth of child, serious health condition). Most small coffee shops do not meet threshold.

Requires completion and retention of Form I-9 for every employee hired after November 6, 1986. E-Verify is voluntary unless required by state law or federal contract.

Most coffee shops generate small amounts of universal waste. Must store properly and use certified disposal vendors. Exempt if less than 100 kg/month.

All businesses selling prepared food in New Mexico must register for a Sales and Use Tax (SUT) license. Must file periodic returns (monthly/quarterly). Local jurisdictions may impose additional taxes.

All domestic and foreign LLCs registered in New Mexico must file an annual report with the Secretary of State. The report updates business contact information and registered agent details.

Coffee shops must collect and remit Gross Receipts Tax on all sales. Most businesses file monthly; low-volume businesses may qualify for quarterly filing. Registration required before opening.

LLCs with employees must file Form 941 (quarterly), Form 940 (annually), and Form W-2/W-3 annually. Even without employees, an LLC taxed as a corporation may have filing obligations.

Employers must withhold state income tax from employee wages and file Form WH-101 monthly or quarterly depending on volume.

For drive-thru cafes or expanded parking impacting ROW.

Required for all employers with one or more employees in New Mexico, including part-time workers. Sole proprietors without employees are exempt. Coverage must be obtained through private insurers or the state fund (if eligible).

While not mandated by New Mexico state law, many municipalities (e.g., Santa Fe, Albuquerque) and commercial landlords require general liability insurance as part of business licensing or lease agreements. Strongly recommended for protection against third-party injury or property damage claims.

Required for any vehicle used for business purposes and registered under the LLC. Minimum liability coverage: $25,000 bodily injury per person, $50,000 per accident, $10,000 property damage. Applies to delivery vehicles or company-owned transportation.

Some cities (e.g., Albuquerque) may require a surety bond (often $500–$1,000) as part of the business license process to ensure compliance with local codes. Not universal across all NM municipalities. Check with local clerk.

Not legally required by New Mexico, but highly recommended for coffee shops serving food and beverages. Covers claims related to illness, contamination, or injury from consumed products. Often bundled with general liability.

Required only if the coffee shop holds a liquor license (e.g., for selling wine or beer). Often mandated as part of the liquor licensing process. Also known as "dram shop insurance.

Not legally required for coffee shops in New Mexico. Typically relevant for service professionals (e.g., consultants, architects). Not applicable to standard cafe operations.

Single-member LLCs with no employees may use the owner's SSN, but obtaining an EIN is recommended for liability separation. Required for all multi-member LLCs.

All food establishments must obtain and renew a Food Establishment Permit. Inspections are conducted annually or biennially. Local health departments may have additional requirements.

One employee must hold a valid food safety certification (e.g., ServSafe, Prometric). Certification must be renewed every 5 years.

Inspections ensure compliance with fire codes including extinguishers, hood suppression systems, and exit signage. Required by International Fire Code adopted in NM.

Cafes open to the public must comply with ADA Title III. Includes accessible entrances, restrooms, counters. No formal filing, but must be maintained at all times.

Required for all employers with employees. Poster (OSHA Form 3165) must be visible in a common work area. Available free online.

Employers must post notices on minimum wage, workers’ compensation, and anti-discrimination laws. Available from DWS website.

All employers in NM with one or more employees must carry workers’ comp insurance. Sole proprietors without employees are exempt.

Most cities and counties require a local business license or gross receipts license. Renewal is annual. Check with city clerk for exact requirements.

Routine inspections for food handling, storage, cleanliness, and pest control. Scores may be posted publicly in some jurisdictions.

Cafes using industrial cleaners must maintain Safety Data Sheets (SDS), label containers, and train employees on chemical hazards.

GRT records: 5 years. Federal tax records: 3–7 years. Employment records: 3–4 years (IRS and NM DWS). Includes receipts, payroll, tax filings, and employee forms.

Single-member LLCs taxed as sole proprietorships and multi-member LLCs taxed as partnerships may need to make estimated payments if self-employment tax is due.

Employers must file Form WH-102 (Annual Reconciliation) by January 31 to reconcile withheld state income tax for the prior year.

All businesses with $1,000 or more in tangible personal property used in operations must file annually with the county assessor where the business is located.

LLCs with employees must file Form 941 (quarterly), Form 940 (annually), and Form W-2/W-3 annually. LLCs without employees generally do not file these forms unless taxed as a corporation.

LLCs are pass-through entities unless elected otherwise. Self-employment taxes apply to net earnings over $400.

Includes maintaining a safe workplace, providing training (e.g., hazard communication), posting OSHA Form 300A if required (businesses with 11+ employees), and reporting fatalities or hospitalizations.

Requires accessible entrances, restrooms, counters, and menus. Applies regardless of employee count. New Mexico does not have a state-level ADA but follows federal law.

Coffee shops that serve food (pastries, sandwiches) or brew coffee for retail sale must register with FDA. Registration must be renewed every 2 years (odd-numbered years).

Requires calorie counts on menus and menu boards. Applies only to larger chains; not required for standalone cafes.