Restaurant Permits & Licenses in Albuquerque, NM

Required for all employers with one or more employees, including part-time and minors. Sole proprietors and partners are not required to cover themselves unless working in construction. Coverage must be obtained through private insurers or the state fund (New Mexico Workers' Compensation Administration).

Not legally mandated by the state of New Mexico, but strongly recommended and often required by landlords, lenders, or franchise agreements. Covers third-party bodily injury, property damage, and advertising injury.

Not legally required for restaurants in New Mexico. More relevant for professional service providers (e.g., consultants). Restaurants generally do not need E&O unless offering advisory services.

A surety bond (typically $1,000–$10,000) may be required as part of a liquor license application. Amount depends on license type and local jurisdiction. Required by the Alcoholic Beverage Control Division to ensure compliance with state alcohol laws.

Required for any vehicle registered to the LLC. Minimum liability coverage: $25,000 bodily injury per person, $50,000 per accident, $10,000 property damage (25/50/10). Applies to delivery vehicles, shuttles, or any business-owned auto.

Not legally required by New Mexico law, but inherent risk for restaurants serving food. Covers claims related to foodborne illness or contamination. FDA and NM EPPD regulate food safety practices, but do not mandate insurance.

While not explicitly mandated by statute, the Alcoholic Beverage Control Division strongly requires proof of liquor liability coverage (often $1 million per incident) as part of the licensing process. Many municipalities and insurers treat it as de facto mandatory for license approval.

While not insurance, this permit requires adherence to food safety practices that reduce liability risk. Some insurers may require proof of permit for coverage. Enforced through inspections and compliance with the New Mexico Food Code.

Required for all LLCs that have employees or are taxed as a corporation. Single-member LLCs without employees may use the owner's SSN, but obtaining an EIN is recommended for liability protection. Application is free via IRS Form SS-4.

LLCs are pass-through entities by default. Single-member LLCs report income on Schedule C (Form 1040). Multi-member LLCs must file Form 1065 (unless electing corporate taxation). New Mexico restaurants must comply with federal income tax reporting regardless of state-level treatment.

Applies to all employers with workers. Restaurants must provide safe working conditions, including proper handling of kitchen equipment, fire safety, slip-resistant flooring, and hazard communication (e.g., chemical labels for cleaning supplies). Training on bloodborne pathogens and emergency procedures may be required.

All restaurants open to the public must comply with ADA Title III, ensuring physical accessibility (entrances, restrooms, seating), accessible menus, and service policies for people with disabilities. Applies regardless of number of employees or revenue.

Restaurants must comply with federal environmental laws regarding proper disposal of food waste and FOG (fats, oils, grease). While local sewer authorities enforce most grease ordinances, federal Clean Water Act applies if discharges harm waterways. No federal permit required for standard operations, but violations can trigger EPA enforcement.

Applies to all businesses. Restaurants must ensure advertising (menus, websites, social media) is truthful and not misleading (e.g., "organic" claims must meet USDA standards, portion sizes must be accurate). FTC enforces against deceptive practices under Section 5 of the FTC Act.

Restaurants must pay at least federal minimum wage ($7.25/hour) or state minimum (whichever is higher), track hours, pay overtime (1.5x regular rate after 40 hours/week), and comply with youth employment rules. Tip credits allowed under FLSA if conditions are met.

Restaurants with 50+ employees within a 75-mile radius must provide eligible employees (worked 1,250 hours in past 12 months) up to 12 weeks of unpaid, job-protected leave annually for qualifying medical/family reasons. Posting notice required.

All U.S. employers must complete Form I-9 for each employee to verify identity and work authorization. Applies regardless of business size. E-Verify is not federally required for restaurants unless contracting with federal agencies.

While FDA does not directly license restaurants, it issues the Food Code adopted by New Mexico. Federal oversight applies to interstate food suppliers, but local health departments enforce food safety at the restaurant level based on FDA standards (e.g., temperature control, handwashing, pest control). Required for all food service establishments.

Federal Basic Permit from TTB required for any restaurant selling alcohol, in addition to New Mexico state license. Apply via TTB Form 5630.5f. Required even if only selling beer or wine.

Employers must keep records of hours worked, wages paid, employee names, addresses, and tip credits. Applies to all restaurants with employees. Records must be available for DOL inspection.

Businesses must maintain active registration with TRD for gross receipts tax (GRT), withholding tax, and other applicable taxes. No formal annual renewal, but businesses must update information within 20 days of any change.

All food establishments must obtain and renew an annual food permit. The fee is based on risk classification and facility size. Renewal includes inspection.

Routine inspections are conducted unannounced. Facilities are scored on compliance with food safety regulations. Inspection reports are publicly available.

Inspections ensure compliance with the New Mexico Fire Code. Local fire departments may conduct inspections in some areas.

Local governments may require periodic inspections for occupancy permits. Albuquerque, for example, requires re-inspection upon change of use or ownership.

Employers must withhold state income tax and file Form WHT-1. Filing frequency is determined by the amount withheld.

All businesses in New Mexico that make taxable sales must file GRT returns. Restaurants are subject to GRT on food and beverage sales. Filing frequency depends on average monthly tax liability.

Employers must file Form UI-5 and pay unemployment insurance tax. New employers pay a standard rate until experience rating is established.

An Employer Identification Number (EIN) is issued once and does not expire. However, businesses must use it for all federal tax filings.

LLCs taxed as partnerships must file Form 1065 annually. This is an information return; income flows to owners' personal returns.

Owners of pass-through entities (like LLCs) must make estimated tax payments if they expect to owe tax on business income.

Employers must display the official New Mexico Labor Standards Bulletin, which includes minimum wage, paid leave, and other labor rights. Available for download from DWS.

Required for all employers with employees. The poster (OSHA Form 3165) informs workers of their rights under the OSH Act. Must be displayed in a conspicuous location.

Employers must post Paid Leave New Mexico notice in English and Spanish. Notice must include how to file a claim and employer contact information.

At least one employee must hold a valid food manager certification (e.g., ServSafe). Certification must be renewed every 5 years via exam or approved course.

Restaurants must collect GRT on all taxable sales. The rate varies by location (state + local). Must file returns even if no sales during period.

Businesses must keep books, receipts, invoices, and tax returns for at least 4 years. Applies to all tax-related documents including GRT, withholding, and unemployment tax.

Restaurants with 11+ employees must maintain OSHA Form 300 (Log of Work-Related Injuries) and post Form 300A annually. Single-establishment employers may be exempt if below threshold.

Employers must report wages and remit Paid Leave New Mexico contributions quarterly using Form PL-1.

All domestic and foreign LLCs registered in New Mexico must file an Annual Report each year. The report can be filed online through the Secretary of State's website.

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

Applies to all LLCs. Online filing preferred.

Renewal every 5 years for $12. Applies to all businesses using DBAs.

Issued by NMED or local health authority (delegated). Plan review required pre-opening ($200+). Fees per 2024 schedule.

Required for at least one Person in Charge (PIC) per shift. Valid 5 years. All employees need food handler cards within 30 days.

All restaurants must register for CRS/GRT. 7.875%+ local GRT on food sales.

Types include Restaurant License (3.2% beer/wine) or Dispenser's (full liquor). 60-90 day approval process. Fees per 2024.

NM adopts federal OSHA; registration required for inspections/compliance.

All businesses selling goods or services in New Mexico, including restaurants, must register for Gross Receipts Tax (GRT), which functions similarly to sales tax. GRT applies to restaurant food and beverage sales. Rate varies by location (state base rate 5.125% + local rates).

Required for all employers in New Mexico. Restaurants with employees must withhold state income tax from employee wages and remit it to the state. Filing frequency depends on tax liability: monthly, quarterly, or annually.

All employers with employees in New Mexico must register with the Unemployment Insurance program. Employers pay quarterly unemployment insurance taxes. New employers typically pay a standard rate of 1.0% on the first $25,000 of each employee's wages annually.

Most cities and counties in New Mexico require a local business license or privilege tax registration. For example, Albuquerque requires a Business Tax Registration within 30 days of starting operations. Fees and requirements vary by municipality. Restaurants must comply with local licensing in addition to state requirements.

While not a tax per se, all businesses operating in New Mexico must register with the Secretary of State. This includes LLCs and is a prerequisite for tax registrations. This registration enables tax authorities to track business compliance.

While not a tax, this permit is required for all restaurants and is tied to ongoing compliance with health regulations. Issued by local health departments or the NM Environment Department. Required for GRT registration in many jurisdictions.

Required for all LLCs with employees or multiple members. Single-member LLCs may use owner's SSN but typically obtain EIN for banking and liability separation. Must be obtained before state tax registrations.

Required for all businesses operating within Albuquerque city limits

Not required if within city limits; restaurants must also comply with health permits

Confirms property is zoned for restaurant use (e.g., C-1, C-2 districts)

See fee schedule at https://www.cabq.gov/planning/documents/2023-building-permit-fees.pdf (effective 1/1/2023)

Complies with IDO Section 14-16-5-7

Requires NM Food Handler certification; plan review $200 extra

NFPA 1 compliance; hood suppression systems required for kitchens

Verifies compliance with building, fire, zoning codes

Annual monitoring contract also required

IDO Table 6-1-1; may require traffic study for >5,000sf

Separate from state requirements

Effective 2023 fees

Required by NMED Regulation 6.1.4.10; includes plan review ($200) and annual renewal. County health departments administer permits but NMED sets standards.

Mandatory for all businesses; separate from local permits.