Restaurant Permits & Licenses in Madison, WI

Required for restaurant kitchen/ventilation/HVAC installations

Required for all LLCs formed in Wisconsin. Annual report required separately (see below). Fees subject to change; verify current schedule.

Applies to all Wisconsin LLCs in good standing. Online filing recommended.

Required for restaurants as prepared food sales are subject to sales tax. Allows collection and remittance of sales tax.

Comply with Milwaukee Code of Ordinances Chapter 295-202 sign regulations

Pre-opening inspection required; plan review fee $300 separate

Required for restaurants >50 occupants; hood suppression system inspection

Issued by local health departments under DATCP oversight. Pre-licensing inspection required. Exact fee determined locally.

Class B" license authorizes restaurants to sell liquor by the drink. Application through municipality with state approval. Not required if no alcohol sales.

Required if restaurant uses a trade name/DBA. Publish notice in local newspaper within 40 days (additional cost ~$50-100). Renew every 5 years? No, one-time with updates as needed.

Required for LLCs with payroll to withhold Wisconsin income tax. Separate from federal requirements.

Quarterly wage reports and contributions required. New employers pay 2.7% tentative rate on first $15,000 per employee (2024).

All retailers of prepared food and beverages in Wisconsin must collect and remit state sales tax (currently 5 %). Registration is required before first taxable sale.

LLCs taxed as partnerships file Form 1 (individual income tax) for members; corporations file Form 4. Due date is the 15th day of the 4th month after the fiscal year end (April 15 for calendar year).

Registration is required before the first payroll. Use Form WH‑1 to register.

Employers must register within 30 days of hiring the first employee. UI tax is based on taxable wages up to $15,000 per employee.

Excise tax rates are $0.12 per gallon of beer, $0.30 per gallon of wine, and $2.70 per gallon of spirits (subject to change).

Milwaukee requires a Business License Tax for all businesses operating within city limits, regardless of activity. The license must be displayed at the place of business.

Madison requires a business license for all commercial activities. The license must be renewed annually.

Wisconsin does not impose a general gross receipts tax on restaurants.

Wisconsin does not have a franchise tax; therefore no filing is required for a restaurant LLC.

Required for all businesses operating within Milwaukee city limits; restaurants fall under general business category

Restaurants serving prepared food require this in addition to state seller's permit

Must verify property zoned for restaurant use (typically C1/C2 commercial districts); site plan review required

Most restaurants serving standard cooked meals are not required, but those serving raw/partially cooked seafood, juice, or other regulated items must have a HACCP plan.

Issued after final building, fire, health inspections pass

The federal permit is required in addition to any state liquor license.

Most restaurants that only receive deliveries (not transport) are exempt.

The filing can be completed online via the Wisconsin Business One Stop portal.

Renewal requires submission of the most recent health inspection report and payment of the fee.

Renewal is filed electronically through the Wisconsin Business One Stop portal.

File electronically via the DWD UI portal.

Electronic filing is required for employers with 10 or more employees.

LLCs taxed as partnerships file on members’ individual returns; if elected to be taxed as a corporation, file Form 2.

Form 941 for payroll taxes; Form 940 for federal unemployment tax.

At least one employee must hold a current Certified Food Manager (CFM) credential.

Inspection includes fire suppression systems, egress routes, and occupancy limits.

Check with the specific city or county for exact requirements.

Employers must display the workers’ comp insurance certificate in a visible location.

Include Minimum Wage, OSHA, Family & Medical Leave, and Wisconsin-specific wage & hour posters.

Wisconsin also requires payroll tax records for 4 years.

Check the specific city where the restaurant is located for exact fee schedule.

Required for commercial cooking operations per IFC 2018 adopted locally

Provided as example for Madison area; requirements vary by municipality

Contact specific city clerk or planning department; no statewide zoning

Wisconsin law requires *all* employers with at least one employee to carry workers’ comp insurance or be self‑insured. Coverage provides medical benefits, wage replacement, and disability benefits to injured workers.

Wisconsin statutes (Wis. Stat. § 125.01) require a minimum $500,000 liability policy for any establishment that manufactures, distributes, or sells alcoholic beverages.

Wisconsin minimum liability limits are $25,000 per person for bodily injury, $50,000 per accident for bodily injury, and $10,000 for property damage (Wis. Stat. § 61.13).

Wis. Stat. § 151.02 requires a surety bond for most food‑service establishments to ensure compliance with health and safety regulations.

While Wisconsin law does not mandate general liability insurance, it is strongly recommended to protect against third‑party bodily injury and property damage claims.

May be useful for consulting services (e.g., menu development) but not a legal requirement for standard restaurant operations.

Recommended if the restaurant manufactures its own food products for retail (e.g., sauces, packaged goods).

All LLCs with employees or that file any federal tax return must obtain an EIN.

Applicable if the LLC is taxed as a partnership (default for multi‑member LLCs).

All employers must file Form 941 to report income tax withheld and both employer and employee portions of Social Security and Medicare taxes.

FUTA tax funds state unemployment programs.

Covers sanitation, equipment safety, hazard communication, and employee training.

Restaurants typically meet the employee threshold; must record work‑related injuries and illnesses.

Restaurants must provide accessible seating, restrooms, service counters, and reasonable accommodations for disabled patrons.

Many states administer NPDES permits; check Wisconsin DNR for local requirements.

Restaurants may generate hazardous waste such as used cooking oil, cleaning solvents, or grease trap waste.

Includes truth-in-advertising, price disclosures, and health claim substantiation for menu items.

Restaurants must pay at least the federal minimum wage ($7.25) or the higher state minimum, track overtime, and keep accurate payroll records.

Most small restaurants will not meet the employee threshold, but the requirement is noted for completeness.

All restaurants with employees must complete Form I‑9 for each new hire.

Purely on‑site restaurant service typically exempt, but catering or off‑site food sales trigger registration.