Catering Permits & Licenses in Houston, Texas

Required for all Texas-formed LLCs. Online filing via SOSDirect available.

Statewide filing recommended for LLCs operating statewide; county filing for local ops.

Required for caterers manufacturing/pre-packaging food. On-site event prep may differ.

Local health departments enforce; state rules at 25 TAC Chapter 228.

ANSI-accredited course + proctored exam. At least one per shift.

Online training; valid 2 years. Exemptions for certain certifications.

6.25% base state rate + local; file returns monthly/quarterly.

For vehicles preparing/serving food at temporary events.

Catering services in Texas are generally subject to sales tax. All caterers must collect and remit sales tax on taxable sales. Registration is required even if no employees exist.

All Texas LLCs are subject to franchise tax unless exempt. The tax is based on taxable margin. Catering businesses must file annually even if no tax is due (zero return).

Not directly mandated by TABC as insurance purchase, but Texas courts impose strict liability for alcohol-related incidents (dram shop law). TABC strongly advises carrying liquor liability coverage. Required by most event venues and contracts when alcohol is served.

Some local health departments or municipalities require a surety bond (e.g., $2,500–$10,000) as part of food establishment permit application. State-level DSHS does not mandate bond for all caterers, but local jurisdictions (e.g., Travis County, Dallas) may. Check with local health authority.

Not legally required in Texas for caterers. However, may be required by high-value contracts. Covers claims of negligence, failure to perform services. Not regulated by state mandate but considered best practice.

Single-member LLCs with no employees may use the owner's SSN, but must obtain an EIN if they elect corporate taxation or hire employees. Required for opening a business bank account and complying with IRS reporting.

Multi-member LLCs file Form 1065 (informational); income flows to members via Schedule K-1. Single-member LLCs report on Schedule C. Self-employment tax applies via Schedule SE.

Catering businesses must provide safe working conditions, including proper handling of hot equipment, slip-resistant footwear, and training on emergency procedures. Required to display OSHA poster (Form 2203).

Requires accessible menus, service areas, restrooms (if provided), and communication for people with disabilities. Employees must be trained on ADA policies. Applies even if operating from temporary locations or food trucks.

Catering businesses that prepare or serve food are considered "food facilities" and must register with FDA. Registration must be renewed every 2 years during the renewal period (October 1–December 31 of even-numbered years).

While FDA Food Code is a model, it is adopted by Texas health departments. Includes requirements for food handling, temperature control, cross-contamination prevention, and employee hygiene. Federal oversight occurs during inspections of interstate food transport or multi-state operations.

Required for any business that withholds state income tax (Texas does not have personal income tax, but this registration applies to withholding on certain non-resident income or backup withholding). However, in practice, Texas does not impose state income tax on individuals, so this primarily relates to compliance structure. More commonly, this registration supports federal withholding compliance tracking.

Texas employers must pay state unemployment taxes if they pay $1,500 or more in wages in any calendar quarter or employ someone for at least part of a day in 20 different weeks in a year.

Although not a 'tax' per se, EIN is mandatory for tax reporting. Catering LLCs with employees must obtain EIN. Can be obtained online at no cost.

Single-member LLCs are disregarded entities and report income on owner’s Form 1040 (Schedule C). Multi-member LLCs file Form 1065. Election to be taxed as S-corp or C-corp changes filing requirements.

Applies to owners of single-member LLCs who do not elect corporate taxation. Must file Schedule SE with Form 1040.

Employers must withhold federal income tax, Social Security, and Medicare (Form 941), pay federal unemployment tax (Form 940), and file Texas wage reports (DE-9/DE-9C).

Many Texas cities require a local business license or tax registration. For example, Houston requires a City of Houston Business Tax Registration; Austin requires an Occupational Tax Receipt. Fees and requirements vary significantly by municipality.

Not typically applicable to caterers unless they act as event coordinators or rent hotel space and pass costs to clients. Most caterers do not collect hotel tax unless providing venue services.

Required for most businesses including catering; LLCs must register. Specific to City of Austin. Confirm via Development Services.

Counties in Texas rarely require general business licenses; most defer to cities. Catering may need additional county health permits.

Strict limits on food prep from home; no direct sales from home allowed for catering. Austin City Code § 6-3-2.

Catering operations must comply with zoning district use tables (e.g., no food prep in residential without permit). Austin Land Development Code.

Required for all catering businesses. Includes plan review for new operations. Complies with Texas Food Establishment Rules.

Separate from main establishment permit. Austin/Travis County Health Code.

Required for new/renovated spaces used for catering. Austin Fire Code based on IFC.

Mandatory for catering facilities with cooking equipment. Austin Fire Code § 901.11.

All advertising (website, social media, flyers) must be truthful, non-deceptive, and substantiated. Applies to claims about ingredients, sourcing (e.g., "organic", "locally sourced"), pricing, and customer testimonials.

Employers must verify identity and work authorization using acceptable documents. Form I-9 must be retained for 3 years after hire or 1 year after employment ends, whichever is later.

Requires payment of federal minimum wage ($7.25/hour), overtime (1.5x regular rate after 40 hours/week), proper recordkeeping, and compliance with child labor restrictions. Most catering operations meet interstate commerce threshold.

Requires eligible employees (12 months with employer, 1,250 hours in past year) to be granted up to 12 weeks of unpaid, job-protected leave for qualifying reasons. Posting of FMLA notice is mandatory.

Federal alcohol licensing is generally not required for caterers who serve purchased alcohol without manufacturing. However, if importing wine, beer, or spirits, TTB Form 5630.5a must be filed.

All Texas LLCs must file the Annual Franchise Tax Report and Public Information Report with the Comptroller. Due May 15 each year. If total revenue is below the threshold ($2.47 million for 2025), no tax is due but filing is required. Failure to file may result in administrative dissolution.

At least one manager must hold a Texas Food Manager (TFM) certification, valid for 5 years. Renewal requires retaking the exam. Required for food service operations under Texas Food Establishment Rules (25 TAC §229.10).

Catering businesses are subject to routine inspections by local health departments under Texas Food Establishment Rules (25 TAC). Frequency depends on risk classification (e.g., mobile units may be inspected less frequently than fixed facilities). Inspection reports must be retained for at least 6 months.

The Texas Seller's Permit (Sales Tax Permit) does not expire but must be updated if business name, address, or ownership changes. Sales tax must be collected on taxable sales and remitted monthly, quarterly, or annually based on volume.

Includes plumbing/electrical for food prep areas. Austin Building Code.

Required for commercial properties including catering businesses.

Complies with Austin City Code Chapter 25-11. Wall signs under 200 sq ft may be exempt.

Texas is a 'notice-only' state for workers' comp; employers may opt out but must file Form DWC-001 and provide notice to employees. If opted out, employers lose certain liability protections. All construction employers with employees must carry coverage (no opt-out).

While not mandated by Texas state law, most catering contracts and local health permits require proof of general liability insurance (typically $1 million per occurrence). Strongly recommended for risk management.

Texas law requires minimum liability coverage of $30,000 bodily injury per person, $60,000 per accident, and $25,000 property damage (30/60/25). Applies to all vehicles registered in Texas used for business purposes.

Not legally mandated by Texas, but inherent risk in food service makes it strongly recommended. Caterers are subject to liability under Texas tort law for unsafe food products. Coverage often bundled with general liability.

Catering businesses must collect sales tax on prepared food. Filing frequency (monthly, quarterly, or annually) is assigned by the Comptroller based on expected tax liability. Returns are filed electronically via WebFile.

Texas does not require workers' comp, but employers must either purchase coverage or file for exemption with TDI. Exemption must be renewed every 3 years. Employers without exemption must maintain active coverage.

Required postings include Federal Minimum Wage, OSHA Safety, EEO, Family and Medical Leave Act (FMLA), and Texas Payday Law. Posters must be visible to employees. TWC provides a free downloadable kit.

Sales tax records must be kept for at least 4 years (Texas Comptroller). Federal tax records (IRS) should be retained for 3–7 years. Health inspection reports must be kept for at least 6 months. Business formation documents should be kept permanently.

Employers must file Form 941 (quarterly federal tax return) and Form 940 (Federal Unemployment Tax) annually. Due dates are based on calendar quarters. EIN is required for tax reporting but does not expire.

Many Texas cities require a general business license or occupational tax permit. Fees and deadlines vary. For example, Austin requires renewal by January 31. Check with local clerk’s office for specific requirements.

Fire inspections are conducted by local fire departments to ensure compliance with fire codes (e.g., extinguishers, alarms, exit signs). Mobile caterers without fixed facilities may be exempt.

LLC owners must make estimated tax payments if they expect to owe $1,000 or more in federal taxes. Payments are due quarterly. State of Texas does not impose personal income tax, so no state estimated payments required.