Food Truck Permits & Licenses in Madison, WI

Frequency is determined by the amount of tax collected: < $1,200/year – annual; $1,200‑$5,000 – quarterly; > $5,000 – monthly.

Required for all LLCs formed in Wisconsin. Annual report required separately (see below). Fees subject to change; verify current schedule at https://www.wdfi.org/corporations/

All active LLCs must file annually to maintain good standing. Online filing recommended.

Required for all retailers selling taxable items. Food for on-premise consumption generally taxable unless exempt.

At least one employee per shift must be a Certified Food Manager (CFM). Approved providers listed on DATCP site. Prerequisite: Pass nationally accredited exam (e.g., ServSafe).

Issued by local health department per DATCP SPS 252 standards. Requires vehicle inspection, HACCP plan, and CFM. State model available at linked PDF.

Most food trucks qualify as retail/service, not processing; confirm with DATCP if sauces/ingredients prepared in advance.

Filed with county clerk where principal place of business is located; publish in newspaper.

Required if withholding WI income tax from wages. Separate from federal requirements.

Required for any business that makes taxable sales of tangible personal property or prepared food in Wisconsin. After registration, sales tax returns are filed monthly, quarterly, or annually based on liability.

LLCs taxed as partnerships file Form 1 (if electing corporate tax) or Form 1N (non‑resident). The registration links the entity to the Wisconsin income‑tax system.

If the LLC elects to be taxed as a corporation, file Form 1; if taxed as a partnership, file Form 1N (partner’s share).

After registration, file Form WH‑1 (monthly) or WH‑2 (quarterly) based on tax liability.

Monthly filing required if withholding > $1,000 per month; otherwise quarterly.

After registration, file quarterly UI tax returns (Form UI‑1).

Tax rate varies by employer experience rating; minimum tax applies.

Requires filing of monthly excise tax returns (Form 1‑EX).

Tax rates differ by beverage type; see the Excise Tax rate schedule on the same page.

The tax is based on gross receipts from food sales; annual renewal required.

Payment can be made online via the city’s e‑Tax portal.

The local option tax is an additional 5 % on top of the state sales tax for prepared food.

Returns are filed electronically through the City of Milwaukee’s e‑Tax system.

Required for all food trucks vending in Milwaukee; includes health inspection compliance. Ordinance Chapter 290-02.

Requires commissary agreement and certified food manager. Complies with WI DATCP standards.

NFPA 58 compliance for LP gas; annual re-inspection may be required.

Prohibited in certain residential zones; special event permits separate ($25/event).

Requires WI food handler training; plan review fee $150 additional.

Separate from county permit; requires fire safety certification. MGO 9.22.

Covers hood suppression systems; annual renewal required.

Designated zones only; no parking in prohibited areas per MGO 28.

Food trucks at fairs/festivals; annual base permit $200 optional.

Requires servicing agreement; fire inspection referenced.

Required for all employers with one or more employees in Wisconsin, including part-time and family members over age 18. Sole proprietors without employees are exempt. Coverage must be obtained through a private insurer or self-insurance (if approved).

Not mandated statewide by Wisconsin law, but effectively required through local licensing (e.g., city health permits) and private contracts. Strongly recommended for risk mitigation against third-party injury or property damage.

Wisconsin law requires all motor vehicles operated on public roads to carry liability insurance meeting minimum limits: $25,000 bodily injury per person, $50,000 per accident, $10,000 property damage. Applies to food trucks and support vehicles. Coverage must be in the business name if vehicle is registered to the LLC.

Wisconsin does not universally require a surety bond for food trucks. However, DATCP or local health departments may require a bond to ensure compliance with food safety laws under Wis. Stat. § 97.23(1). Most food trucks are licensed locally, and bonding is at the discretion of the municipality. Not a statewide mandate.

Not legally required by Wisconsin statute, but essential due to strict liability under Wisconsin tort law for defective or harmful products. Most event organizers and municipalities require proof of coverage as a condition of operation.

Mandatory for any food truck holding a liquor license in Wisconsin. Required by Wisconsin law under alcohol licensing regulations. General liability policies typically exclude alcohol-related incidents unless endorsed. Must carry liquor liability coverage if selling alcohol.

Required for LLCs with employees, for opening bank accounts, and for filing federal tax returns.

LLC may elect to be taxed as a corporation by filing Form 8832.

Applies to LLC members who expect to owe tax on earnings.

Food‑truck operators with employees are subject to general industry standards (29 CFR 1910).

Requires accessible service window (≤ 34 inches high) and accessible parking/approach where feasible.

If the truck is a commercial motor vehicle >10,000 lb GVWR, a Federal DOT number may also be required.

Must avoid false or unsubstantiated claims about food safety, pricing, or health benefits.

Requires minimum wage, overtime pay, recordkeeping, and posting of labor law posters.

Must retain I‑9 forms for 3 years after hire or 1 year after termination, whichever is later.

Most retail food‑truck operations that sell directly to consumers on‑site are regulated by state/local health departments, not FDA.

State liquor license also required; federal permit is for tax and regulatory purposes.

Most food trucks are under the weight threshold; verify vehicle specifications.

Most for‑profit food‑truck LLCs do not file Form 990.

All Wisconsin LLCs must file an annual report with the Division of Corporate Affairs. The filing can be completed online.

A sales tax permit is required for any entity that sells tangible personal property, including food sold from a mobile unit.

Even if no tax is due, a zero return must be filed each quarter.

LLCs taxed as corporations must file; if taxed as a partnership, file Form 1 (partnership return).

Employers must report wages and pay UI contributions each quarter.

Wisconsin law mandates workers’ comp for any employer with at least one employee.

The permit is issued after a health inspection and requires proof of a valid food‑handler certification.

Inspection focuses on food safety, temperature control, and sanitation.

Inspection verifies fire extinguishers, suppression equipment, and safe placement of cooking appliances.

The manager must pass a food‑safety exam and maintain a current certification.

Required for all LLCs with employees or that elect to be taxed as a corporation.

Reports federal income tax withheld and employer/employee portions of Social Security and Medicare taxes.

FUTA tax is used to fund federal unemployment benefits.

Includes FLSA, OSHA, EEOC, and state-specific posters.

Records must be legible and available for inspection by state auditors.

Exact dates may shift slightly based on the LLC’s formation anniversary and local jurisdictional calendars. Businesses should verify specific local permit renewal dates with their city/county health and fire departments.