Restaurant Permits & Licenses in Orem, UT

Required for all LLCs. Annual renewal report separate (see below).

All active LLCs must file regardless of business type.

Renewal required upon LLC annual report. Search names at https://secure.utah.gov/bes/index.html

Restaurants with tobacco sales only. Not required for food/beverage alone.

Requires local zoning approval, food service permit, and background checks. 11:1 food-to-alcohol ratio enforced.

Required for all restaurants preparing/serving food. Apply through county health department per R392-100.

At least one certified manager on duty; all food handlers certified per R392-102.

Submit plans 30 days before construction per R392-101.

Most Utah cities, including Salt Lake City, Provo, and Ogden, require a local business license or privilege tax for restaurants. For example, Salt Lake City charges a flat $55 annual fee for restaurants. Fees and requirements vary significantly by location. Must be renewed annually. Check with city clerk for exact requirements.

If a restaurant employs out-of-state residents who work in Utah, the employer must withhold Utah income tax from their wages. Applies regardless of where payroll is processed. Filing frequency depends on the total tax liability.

All LLCs, including single-member LLCs with employees or multiple members, must obtain a federal EIN. Required for opening a business bank account, filing payroll taxes, and reporting income. Obtained via IRS Form SS-4 or online application.

Federal unemployment tax applies to all employers who pay $1,500 or more in wages in any calendar quarter of the current or preceding year. Most restaurants meet this threshold. Filed annually using IRS Form 940.

Restaurants that serve alcohol must comply with federal excise tax rules under TTB. While the federal excise tax on alcohol is typically paid by producers, retailers must register and maintain records. In practice, Utah restaurants do not directly pay federal excise tax on sales but must maintain compliance with TTB recordkeeping if holding a federal permit. Primary regulation is at state level.

Restaurants serving beer, wine, or spirits must obtain a license from the Utah DABC. The most common is the 'Restaurant License' (Type 300). Fees vary by license type and location. Annual renewal required. This is a regulatory and tax-collecting license; all alcohol sales are subject to state excise tax (separately remitted by DABC).

All restaurants in Utah must pass a health inspection and obtain a food service license from the Utah Department of Health or local health district. Required for all food preparation, storage, and service. Includes inspections for kitchen, storage, and sanitation standards.

Required for all businesses operating within Salt Lake City limits. Restaurants fall under "Food Service" category.

Confirms compliance with SLC Zoning Ordinance (Title 21A). Restaurants must be in commercial zones (e.g., CC, MU).

Required per International Building Code as adopted in SLC Code 16.04.

Governed by SLC Zoning Ordinance 21A.58 (Sign Regulations).

Required under Utah Food Service Sanitation Rule R392-100. Includes pre-opening inspection.

Per International Fire Code as adopted in SLC Code 16.12. Restaurants classified as A-2 occupancy.

Required for commercial occupancies per IFC Chapter 9.

Provo Municipal Code 3.04. Requirements vary by specific Utah city/county.

Same state rule R392-100; local enforcement.

All restaurants in Utah must obtain a sales tax license to collect and remit sales tax on taxable food and beverage sales. This includes both dine-in and takeout. The license is issued electronically and is required even if operating under an LLC. Utah sales tax applies to prepared food and beverages at the state rate of 4.85%, plus local option taxes (varies by jurisdiction).

Restaurants with employees must register for Utah withholding tax to report and remit state income tax withheld from employee wages. Registration is completed through the same Utah Tax Portal used for sales tax. Applies to all W-2 employees, including part-time and seasonal staff.

All employers in Utah, including restaurant LLCs, must register and pay unemployment insurance taxes. New employers pay a standard rate for the first few years, then move to an experience-rated system. Registration is done via the Utah Employer Portal.

Utah imposes a 'Corporate Franchise/Fair Share Tax' on all businesses operating in the state, including LLCs. For LLCs, this is a gross receipts tax based on total revenue. Restaurants are not exempt. The rate varies by county of operation. Must be filed annually using Form TC-20A.

Fire inspections ensure compliance with fire safety codes (e.g., extinguishers, alarms, sprinklers, exit signs). Frequency varies by jurisdiction but is typically annual. Some cities may charge inspection fees.

Required for all employers with one or more employees in Utah, including part-time and minor employees. Sole proprietors and partners may elect out, but must file a waiver. Exemption available for owners of LLCs who are not employees unless they opt-in.

Not mandated by Utah state law, but often required by local health departments, landlords, or business licensing authorities for restaurants. Strongly recommended due to slip-and-fall and food safety risks.

Required under Utah Code §41-1a-104 for all motor vehicles operated on public roads. Coverage must meet minimum limits: $25,000 bodily injury per person, $65,000 per accident, $15,000 property damage.

While not explicitly mandated by statute, the Utah DABC requires restaurants with liquor licenses to maintain adequate liability coverage as a condition of licensing. Most insurers include liquor liability under general liability policies (e.g., "host liquor liability"). Required for compliance with licensing terms.

A $10,000 surety bond is required for all retail liquor license applicants under Utah Admin. Code R920-5-105. Ensures compliance with state alcohol laws. Bond remains active during license term.

Not legally required by Utah law, but effectively necessary due to risk of foodborne illness or contamination claims. Typically covered under general liability insurance. No state mandate exists.

Not required for restaurants in Utah. More relevant to consultants or service professionals. Not applicable to food service operations.

EIN is mandatory for tax administration purposes. Even single-member LLCs without employees may need an EIN if they elect corporate taxation or open a business bank account. Apply online at IRS.gov.

Single-member LLCs are disregarded entities and report income on Schedule C (Form 1040). Multi-member LLCs file Form 1065 and issue Schedule K-1s. Owners pay self-employment tax on net earnings unless electing S-corp status.

Required to provide a workplace free from recognized hazards. Must display OSHA Poster (Form 2203). Restaurants must comply with sanitation, slip prevention, and kitchen safety standards. Injuries must be recorded on Form 300 if applicable.

Restaurants are public accommodations under Title III of the ADA. Must ensure accessible entrances, restrooms, seating, and menus (including digital). Service animals must be allowed. Applies regardless of number of employees.

Most small restaurants are Conditionally Exempt Small Quantity Generators (CESQG) if producing <220 lbs/month of hazardous waste. Must identify and properly store/dispose of hazardous materials. Not typically applicable to standard food operations unless using industrial solvents.

Applies to all commercial advertising. Prohibits deceptive or misleading claims (e.g., false "organic" labeling, fake reviews, bait-and-switch pricing). Menu labeling for standard menu items required under FDA rule (see separate entry), but FTC enforces truth-in-advertising across all media.

Requires payment of federal minimum wage ($7.25/hour) and overtime (1.5x regular rate after 40 hours/week). Tipped employees may be paid $2.13/hour if tips bring total to at least $7.25. Employers must track hours, paystubs, and maintain records.

Employers must display current labor law posters including Minimum Wage, OSHA Safety, Utah Antidiscrimination Act, and Family Medical Leave. Posters must be in English and Spanish if applicable.

Restaurants must maintain OSHA Form 300 (Log of Work-Related Injuries) if over 10 employees or required by industry. Form 300A must be posted from February 1 to April 30 annually.

Employers must file Form UCF-1 and pay unemployment insurance tax quarterly. New employers are assigned a standard rate of 2.7%.

Most Utah cities require a general business license. Restaurants may also need additional endorsements. Renewal dates depend on the issuing city or county.

Restaurants must comply with the International Building Code (IBC) and local amendments. Inspections are required for new construction, major renovations, or change of use. No routine annual inspection unless triggered by complaint or modification.

Requires eligible employees (12 months with employer, 1,250 hours in past year) to receive up to 12 weeks of unpaid, job-protected leave for qualifying medical/family reasons. Must post FMLA notice.

Must complete Form I-9 to verify identity and work authorization. Employers must examine acceptable documents. E-Verify is not federally required unless in a state with mandate or federal contractor.

FDA issues the Food Code as guidance, but states adopt it into law. Federal requirements include Hazard Analysis and Risk-Based Preventive Controls (HARPC) under FSMA for registered food facilities. Most restaurants are exempt from HARPC but must comply with state-level food safety rules based on FDA Code.

Must display calorie information on menus and menu boards, provide additional nutrition information upon request, and include a statement about daily calorie needs. Applies to standard menu items, not daily specials.

Federal Basic Permit (Form 5630.1) required under the Federal Alcohol Administration Act. Must also comply with Utah state alcohol licensing (DABC). Permit must be renewed every three years.

All Utah LLCs must file an Annual Renewal (formerly called Annual Report) with the Division of Corporations. The filing renews the LLC’s active status and updates business information. Due annually on the anniversary of the original formation date.

Restaurant businesses must register for a Sales Tax License. The license does not expire but must remain active. Sellers are required to file periodic returns (monthly, quarterly, or annually) based on sales volume.

Restaurants must file sales tax returns even if no tax was collected during the period (zero return). Filing frequency may be adjusted to quarterly or annually by the Tax Commission based on sales volume.

Employers must withhold Utah state income tax from employee wages and file Form TC-720. Frequency of filing (monthly or quarterly) is assigned by the Tax Commission based on withholding volume.

Restaurants with employees must file Form 941 (quarterly) for federal payroll taxes and Form 940 (annually) for federal unemployment tax (FUTA). Deposit schedules (monthly or semiweekly) depend on payroll size.

All restaurants must obtain a Retail Food Establishment Permit. Inspections are conducted by local health departments. Frequency depends on risk level (e.g., 2–4 times/year for full-service restaurants).

All food handlers must obtain a Food Handler Permit by passing an approved training course. The permit is valid for 3 years. Employers must verify and retain proof of certification.

Restaurants must maintain a hazard communication program, train employees, and keep Safety Data Sheets (SDS) accessible for all hazardous chemicals used in the workplace.

Businesses must retain sales tax records, payroll records, and supporting documentation for at least 4 years. Includes receipts, invoices, and tax returns.

Restaurants must display current health permits, business licenses, and liquor licenses (if applicable) in a visible location for customers or inspectors.