Restaurant Permits & Licenses in Hillsboro, OR

LLCs with multiple members are generally taxed as partnerships and must file Form 1065. Profits pass through to owners' personal returns (Schedule K-1). Single-member LLCs are disregarded entities and report on owner’s Schedule C.

Required for all LLCs; annual report required separately

Applies to all LLCs; fee is flat regardless of revenue

Required if restaurant uses trade name/DBA

Managers require Food Protection Manager certification; applies to restaurants

Required for at least one person per shift; ANSI-accredited programs

State-mandated but issued by local health authority; plan review required pre-opening

Multiple types (e.g., Full On-Premises License); 120-day processing

Required for LLCs with employees; replaces workers' comp insurance

Oregon has no general sales tax, but registration needed for certain transactions

All LLCs must register with the Oregon Secretary of State. This includes obtaining a Unified Business Identifier (UBI). Required for all tax registrations.

Restaurants in Oregon must collect and remit sales tax on taxable food and beverage sales. Oregon does not have a general sales tax, but certain prepared food and beverages sold for immediate consumption are subject to the Oregon Retail Sales Tax under specific conditions. However, note: Oregon generally does NOT impose a statewide sales tax. Local jurisdictions do not impose sales taxes either. This entry clarifies that NO sales tax registration is required in Oregon for restaurants.

Employers must file Form OR-WH1 monthly or quarterly. Frequency determined by the amount withheld. New employers typically start as monthly filers.

Employers must file Form 940Q quarterly and pay unemployment insurance tax. New employer rate in 2024 is 3.4%.

Many Oregon cities require a local business license or privilege tax. For example, Portland requires a Business License with fees based on gross receipts. Other cities like Eugene and Salem have similar requirements. Verify with local city clerk.

While not a tax, restaurants must comply with state and local health codes. Local health departments issue food establishment permits. Fees and requirements vary by county. Required for operation.

Required for all businesses operating in Portland city limits; LLC structure noted on application

Portland businesses exempt if city-licensed; restaurants specifically listed

Confirms zoning allows restaurant use; BDS Code Chapter 33.120

Required for all employers in Oregon. Employers must withhold state income tax from employee wages and remit it to the Oregon Department of Revenue.

All employers with one or more employees must register for Unemployment Insurance (UI) tax. New employers start with a standard rate of 3.4% in 2024.

Assigned automatically upon registration for Oregon withholding tax. Used to file and pay state payroll taxes.

Required for all LLCs and employers. Used for federal tax reporting. Apply online via IRS website.

All LLCs in Oregon are subject to an annual minimum excise tax of $175, regardless of income. This is not a franchise tax but a flat excise tax on LLCs. Form OR-400 must be filed annually.

Requires hazard communication, emergency action plans, accessible safety data sheets (SDS), and reporting of work-related injuries. Restaurants must address slips, burns, and chemical exposure risks.

Applies to physical accessibility (entrances, restrooms, seating) and communication for customers with disabilities. New construction or alterations must meet ADA Standards.

Restaurants must comply with local pretreatment programs under NPDES. Grease traps required to prevent sewer blockages. Not federally licensed but enforced via federal law.

Applies to all advertising (menus, websites, social media). Prohibits deceptive claims (e.g., "organic" without certification, false origin claims). Restaurants must substantiate health or nutritional claims.

Sets federal minimum wage ($7.25/hr, though Oregon state rate is higher), overtime (1.5x after 40 hrs), youth employment rules, and tip credit regulations. Must display FLSA poster.

Requires eligible employees (12 months, 1,250 hours) to receive up to 12 weeks unpaid, job-protected leave for qualifying reasons. Restaurants with fewer than 50 employees are exempt.

Must complete Form I-9 for every employee, verify identity and work authorization. E-Verify is not federally required for restaurants unless in certain federal contracts or state-mandated.

FDA issues Food Code as guidance; Oregon adopts it through state law. Covers food handling, temperature control, cross-contamination, and employee hygiene. Inspections conducted by Oregon Health Authority.

Required for restaurants that produce or sell alcohol. Most restaurants only need state liquor license; federal TTB permit required only if manufacturing alcohol (e.g., brewing beer on-site). Importers and producers must register.

Retail establishment" exemption applies if direct sales to consumers is the primary activity (more than 50% of sales). Most small restaurants qualify for exemption. See 21 CFR 1.227.

Routine cooking and serving does not trigger HACCP. Only applies if engaging in processing as defined by FDA.

Required for kitchen installs, ADA upgrades; Portland Zoning & Development Code 33.80

Chapter 32.48 Portland Zoning Code; freestanding vs wall-mounted differs

Required for all new restaurants; OAR 333-150-0000 compliance

Required for restaurants >50 occupants; IFC Chapter 4 adopted locally

BDS Code 33.80.060; final step post-building/health/fire approval

Portland Fire Code 907; annual monitoring contract separate

Requires proper disposal of consumer information (e.g., credit card slips, receipts). Applies to all businesses handling such data.

All Oregon LLCs must file an annual report with the Secretary of State. The report includes business address, registered agent, and management information. Due every year on the anniversary of the LLC’s formation date.

All businesses in Oregon must register with the Secretary of State and renew the Business Registry every year. This includes restaurants. The renewal is due on the anniversary of the original registration date.

Food service establishments must obtain and renew an annual permit from the local health department. Fees and inspection frequency vary by risk level. Other Oregon counties have similar requirements through their local health departments.

All food workers must obtain a valid Oregon Food Handler Card within 30 days of hire. The card is valid for 3 years. Employers must verify and retain records of certification.

Restaurants are classified as Assembly or Mercantile occupancies and require periodic fire safety inspections. Local fire authorities conduct inspections for exits, fire extinguishers, hood suppression systems, and flammable storage. Frequency varies by local fire district.

Employers must display current labor law posters in a visible location. Required posters include minimum wage, OSHA safety, family leave, and anti-discrimination notices. BOLI provides a printable compilation.

All employers with employees must display the OSHA Job Safety and Health Protection poster (Form 2203). Available for free download from OSHA website.

Restaurants with employees must withhold state income tax and file Form OR-571W. Filing frequency depends on the amount withheld. Annual reconciliation required with Form OR-941.

Clarification: While Oregon does not impose a statewide sales tax, some counties (e.g., Lane County) have local option taxes on prepared food. Most of the state, including Portland, does not. Verify with local county tax authority.

Employers must file Form 941 to report federal income tax, Social Security, and Medicare taxes withheld from employees. Due one month after end of each quarter.

FUTA tax is 6% on first $7,000 of wages per employee. Employers in Oregon receive credit up to 5.4%, resulting in effective rate of 0.6%.

Employers must file quarterly wage reports and pay unemployment insurance tax. Rates vary based on experience rating. New employers pay 2.7% on first $49,800 of each employee’s wages (2024 rate).

Effective January 1, 2023, employers must withhold 0.6% from employee wages and contribute 0.4% employer match (total 1%) for Paid Leave Oregon. Filed with unemployment tax reports.

Form 940 must be filed annually if FUTA liability exceeds $500. Due January 31. If liability is less than $500, carry forward to next year.

Employers must retain payroll, tax, and employment records for at least 3 years. Oregon BOLI requires 3 years; IRS recommends 4 years; OSHA requires 5 years for injury logs. Best practice: retain for 5 years.

Required for all alcohol service; local city approval also needed

Required for all employers with one or more employees in Oregon. Sole proprietors without employees are exempt but may choose to self-insure. Coverage must be obtained through the State Accident and Insurance Fund (SAIF) or a licensed private insurer.

While not mandated by Oregon state law, most cities and counties require proof of general liability insurance as part of local business licensing. Also commonly required by landlords and event organizers. Strongly recommended for risk management.

Not legally required for restaurants in Oregon. Typically relevant for consultants or service providers giving professional advice. Not applicable to standard restaurant operations unless offering catering consulting or dietary planning services.

A surety bond of $100,000 is required for businesses applying for an OLCC license to sell or serve alcohol. The bond ensures compliance with state liquor laws. Bond must be issued by a surety licensed in Oregon.

Required for any vehicle registered under the business name or used primarily for business. Oregon law mandates minimum liability coverage of $25,000 bodily injury per person, $50,000 per accident, and $20,000 for property damage (25/50/20).

Not mandated by Oregon or federal law. However, restaurants are strictly liable for food safety under FDA Food Code and Oregon health regulations. While insurance is not required, lack of coverage exposes business to significant financial risk from lawsuits.

Required by OLCC for all licensees who serve alcohol. Must carry at least $1 million in coverage for dram shop liability. This protects against claims arising from serving alcohol to intoxicated or underage patrons.

Part of mandatory workers' compensation coverage. Employers cannot opt out of this requirement in Oregon. Coverage is administered through SAIF or approved private carriers.

Required for LLCs with employees, multiple members, or corporate tax treatment. Single-member LLCs without employees may use owner's SSN but still benefit from EIN for privacy and banking.

Multi-member LLCs taxed as partnerships must file Form 1065; single-member LLCs report income on Schedule C. LLC owners pay self-employment tax via Schedule SE.

Local health departments conduct unannounced inspections at least twice per year. Inspections cover food storage, temperatures, hygiene, pest control, and equipment sanitation. Results are public and may be posted online.

All employers with employees must carry workers’ compensation insurance through SAIF or a private carrier. Coverage must be active from first day of employment.

Employers must provide 1 hour of paid sick leave for every 30 hours worked (up to 40–56 hours/year). Accrued unused leave must be paid out upon termination or carried over. Records must be kept for 3 years.