Restaurant Permits & Licenses in Racine, WI

Complete guide to permits and licenses required to start a restaurant in Racine, WI. Fees, renewal cycles, and agency contacts.

Milwaukee Building Permit (for modifications)

City of Milwaukee Department of Neighborhood Services
May Apply
Fee: $100.00-$100.00
Renewal: one time
Type: permit

Required for restaurant kitchen/ventilation/HVAC installations

Milwaukee Sign Permit

City of Milwaukee Department of Neighborhood Services
May Apply
Fee: $150.00-$500.00
Renewal: one time
Type: permit

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

Milwaukee Health Department Food Establishment Permit

Milwaukee Health Department
Required
Fee: $650.00-$650.00
Renewal: annual
Type: license

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

Milwaukee Fire Department Operating Permit

City of Milwaukee Fire Department
Required
Fee: $100.00-$300.00
Renewal: annual
Type: permit

Required for restaurants >50 occupants; hood suppression system inspection

Domestic Limited Liability Company Registration

Wisconsin Department of Financial Institutions - Corporations Division
Required
Fee: $130.00-$130.00
Renewal: one time
Type: registration

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

Annual Report for LLC

Wisconsin Department of Financial Institutions - Corporations Division
Required
Fee: $25.00-$25.00
Renewal: annual
Type: registration

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

Seller's Permit

Wisconsin Department of Revenue
May Apply
Fee: $0.00-$0.00
Renewal: one time
Type: permit

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

Food Establishment License

Wisconsin Department of Agriculture, Trade and Consumer Protection (DATCP)
May Apply
Fee: $270.00-$540.00
Renewal: annual
Type: license

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

Retail Alcohol Beverage License (Class B - Restaurant)

Wisconsin Department of Revenue - Alcohol Beverages Division
May Apply
Fee: $15.00-$30.00
Renewal: annual
Type: license

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

Assumed Name (DBA) Registration

Wisconsin Department of Financial Institutions - Corporations Division
May Apply
Fee: $15.00-$15.00
Renewal: one time
Type: registration

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.

Withholding Tax Account Registration

Wisconsin Department of Revenue
May Apply
Fee: $20.00-$20.00
Renewal: one time
Type: registration

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

Unemployment Insurance Account

Wisconsin Department of Workforce Development
May Apply
Fee: $0.00-$0.00
Renewal: one time
Type: registration

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

Wisconsin Sales Tax Registration

Wisconsin Department of Revenue
May Apply
Renewal: one time
Type: registration

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.

Wisconsin Corporate Income Tax Registration (Form 1/4)

Wisconsin Department of Revenue
May Apply
Renewal: one time
Type: registration

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).

Wisconsin Employer Withholding Tax Registration

Wisconsin Department of Revenue
May Apply
Fee: $0.00-$0.00
Renewal: one time
Type: registration

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

Wisconsin Unemployment Insurance (UI) Tax Registration

Wisconsin Department of Workforce Development
May Apply
Fee: $0.00-$0.00
Renewal: one time
Type: registration

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

Wisconsin Alcoholic Beverage Excise Tax Registration

Wisconsin Department of Revenue
May Apply
Renewal: one time
Type: registration

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 Certificate of Occupancy

City of Milwaukee Department of Neighborhood Services
May Apply
Fee: $100.00-$250.00
Renewal: one time
Type: permit

Issued after final building, fire, health inspections pass

Milwaukee Fire Alarm System Permit

City of Milwaukee Fire Department
May Apply
Fee: $150.00-$150.00
Renewal: one time
Type: permit

Required for commercial cooking operations per IFC 2018 adopted locally

Madison Dane County Restaurant License (alternative example)

Dane County Public Health Madison & Dane County
Required
Fee: $740.00-$740.00
Renewal: annual
Type: license

Provided as example for Madison area; requirements vary by municipality

General Local Zoning Verification (statewide note)

Wisconsin Department of Administration (planning resources)
May Apply
Renewal: one time
Type: permit

Contact specific city clerk or planning department; no statewide zoning

Workers' Compensation Insurance

Wisconsin Department of Workforce Development – Office of Workers' Compensation
May Apply
Fee: $300.00-$300.00
Renewal: one time
Type: certificate

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.

Liquor Liability Insurance

Not applicable to welding businesses
May Apply
Renewal: one time
Type: certificate

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

Milwaukee Business License Tax (Privilege Tax)

City of Milwaukee – Department of Finance
May Apply
Fee: $50.00-$50.00
Renewal: annual
Type: registration

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 Business License (Local Business Tax)

City of Madison – Department of Finance
May Apply
Fee: $30.00-$30.00
Renewal: annual
Type: registration

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

Wisconsin Gross Receipts Tax (Non‑applicable)

Wisconsin Department of Revenue
May Apply
Renewal: one time
Type: permit

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

Wisconsin Franchise Tax (Non‑applicable)

Wisconsin Department of Revenue
May Apply
Renewal: one time
Type: permit

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

Milwaukee City Business License (General Business)

City of Milwaukee Department of Neighborhood Services
Required
Fee: $99.00-$99.00
Renewal: annual
Type: license

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

Milwaukee County Seller's Permit (if selling prepared food)

Milwaukee County Treasurer
May Apply
Fee: $20.00-$20.00
Renewal: one time
Type: permit

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

Milwaukee Zoning Approval/Compliance

City of Milwaukee Department of City Development
May Apply
Fee: $200.00-$500.00
Renewal: one time
Type: permit

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

FDA – HACCP Plan Requirement (for Certain Food Types)

Food and Drug Administration (FDA)
May Apply
Fee: $1000.00-$5000.00
Renewal: one time
Type: permit

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.

Alcoholic Beverage Federal Basic Permit (ATF) – Required for Retail Sale of Alcohol

Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF)
May Apply
Fee: $300.00-$300.00
Renewal: one time
Type: permit

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

Department of Transportation (DOT) – Hazardous Materials Registration (if transporting hazardous materials)

Pipeline and Hazardous Materials Safety Administration (PHMSA), DOT
May Apply
Fee: $100.00-$200.00
Renewal: one time
Type: registration

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

Wisconsin Annual Report (LLC)

Wisconsin Department of Financial Institutions
Required
Fee: $25.00-$25.00
Renewal: annual
Type: filing

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

Food Service Establishment License Renewal

Wisconsin Department of Health Services (DHS)
Required
Fee: $100.00-$100.00
Renewal: annual
Type: license

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

Alcoholic Beverage License Renewal (if serving alcohol)

Wisconsin Department of Revenue
May Apply
Fee: $300.00-$300.00
Renewal: annual
Type: license

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

State Unemployment Insurance (UI) Quarterly Filing

Wisconsin Department of Workforce Development (DWD)
Required
Renewal: varies
Type: filing

File electronically via the DWD UI portal.

State Income Tax Withholding (WI W‑4) Quarterly Filing

Wisconsin Department of Revenue
Required
Renewal: varies
Type: filing

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

Wisconsin Corporate Income Tax (Form 2) / Partnership Return (Form 1)

Wisconsin Department of Revenue
Required
Renewal: annual
Type: filing

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

Federal Quarterly Estimated Tax Payments (Form 941 & 940)

Internal Revenue Service (IRS)
Required
Renewal: varies
Type: filing

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

Local Health Department Annual Food Safety Training

County/City Health Department (e.g., Milwaukee County Health Department)
Required
Fee: $25.00-$25.00
Renewal: annual
Type: permit

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

Commercial Auto Insurance

Wisconsin Department of Transportation (WisDOT)
May Apply
Fee: $1200.00-$2500.00
Renewal: one time
Type: certificate

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).

Surety Bond for Food Service Establishment Permit

Wisconsin Department of Health Services (DHS) – Food Service Program
May Apply
Fee: $10000.00-$10000.00
Renewal: one time
Type: certificate

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

General Liability Insurance

Not mandated by a specific Wisconsin state agency
May Apply
Fee: $500.00-$500.00
Renewal: one time
Type: certificate

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

Professional Liability (Errors & Omissions) Insurance

Wisconsin Department of Financial Institutions – Consumer Protection Guidance
Required
Fee: $500.00-$500.00
Renewal: one time
Type: certificate

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

Product Liability Insurance

Not mandated by Wisconsin law for welding services
Required
Fee: $400.00-$400.00
Renewal: one time
Type: certificate

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

Employer Identification Number (EIN)

Internal Revenue Service (IRS)
Required
Renewal: one time
Type: registration

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

Federal Income Tax Return (Form 1065) for Multi‑Member LLCs

Internal Revenue Service (IRS)
Required
Renewal: annual
Type: filing

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

Employment Taxes – Quarterly Federal Tax Return (Form 941)

Internal Revenue Service (IRS)
May Apply
Renewal: varies
Type: filing

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

Fire Department Annual Inspection

Local Fire Department (e.g., Milwaukee Fire Department)
Required
Fee: $0.00-$0.00
Renewal: annual
Type: permit

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

Building/Occupancy Permit Renewal (if required)

Local Building Department (e.g., Madison Building Services)
May Apply
Fee: $50.00-$50.00
Renewal: annual
Type: permit

Check with the specific city or county for exact requirements.

Workers’ Compensation Insurance Coverage Confirmation

Wisconsin Department of Workforce Development
Required
Fee: $1200.00-$1200.00
Renewal: annual
Type: certificate

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

Labor Law Posters (Federal & Wisconsin)

U.S. Department of Labor & Wisconsin Department of Workforce Development
Required
Fee: $10.00-$10.00
Renewal: annual
Type: permit

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

Record Retention – Financial & Payroll Records

Internal Revenue Service (IRS) & Wisconsin Department of Revenue
Required
Fee: $5.00-$5.00
Renewal: one time
Type: permit

Wisconsin also requires payroll tax records for 4 years.

Annual Business License Renewal (city‑specific)

Local City Clerk’s Office (e.g., City of Milwaukee Business License Division)
May Apply
Fee: $50.00-$50.00
Renewal: annual
Type: license

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

Federal Unemployment Tax Act (FUTA) – Annual Return (Form 940)

Internal Revenue Service (IRS)
May Apply
Renewal: annual
Type: filing

FUTA tax funds state unemployment programs.

Occupational Safety and Health Administration (OSHA) – General Industry Standards for Food Service

Occupational Safety and Health Administration (OSHA)
Required
Renewal: one time
Type: permit

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

OSHA Recordkeeping (Form 300 Log) – Required for Employers with ≥10 Employees

Occupational Safety and Health Administration (OSHA)
May Apply
Renewal: annual
Type: filing

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

Americans with Disabilities Act (ADA) – Title III Public Accommodation Requirements

U.S. Department of Justice, Civil Rights Division
Required
Renewal: one time
Type: permit

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

Environmental Protection Agency (EPA) – National Pollutant Discharge Elimination System (NPDES) Permit (if discharging wastewater to surface waters)

Environmental Protection Agency (EPA)
May Apply
Fee: $100.00-$1000.00
Renewal: one time
Type: permit

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

EPA – Resource Conservation and Recovery Act (RCRA) Hazardous Waste Generator Registration

Environmental Protection Agency (EPA)
May Apply
Renewal: one time
Type: registration

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

Federal Trade Commission (FTC) – Advertising and Marketing Guidelines

Federal Trade Commission (FTC)
Required
Renewal: one time
Type: permit

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

Fair Labor Standards Act (FLSA) – Minimum Wage, Overtime, and Recordkeeping

U.S. Department of Labor (DOL)
Required
Renewal: one time
Type: permit

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

Family and Medical Leave Act (FMLA) – Eligibility and Leave Administration

U.S. Department of Labor (DOL) – Wage and Hour Division
May Apply
Renewal: one time
Type: permit

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

I‑9 Employment Eligibility Verification

U.S. Citizenship and Immigration Services (USCIS)
May Apply
Renewal: one time
Type: permit

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

Food Safety Modernization Act (FSMA) – Food Facility Registration

Food and Drug Administration (FDA)
May Apply
Renewal: one time
Type: registration

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

Step-by-Step Compliance Guide

  1. First, obtain an Employer Identification Number (EIN) from the IRS, which is required even if you don't plan to hire employees; the fee is $0.00.
  2. Next, register for Federal Income Tax with the IRS, as this is a fundamental requirement for operating a business; the fee varies.
  3. Ensure your restaurant complies with Federal Trade Commission (FTC) regulations regarding truth-in-advertising and menu labeling, with fees varying.
  4. File for Federal Income and Self-Employment Tax with the IRS, a recurring obligation for LLCs, and the fee varies.
  5. Maintain accurate recordkeeping for tax purposes as mandated by the IRS, with associated fees varying.
  6. Address Americans with Disabilities Act (ADA) compliance for public accommodations, potentially incurring fees between $200.00 and $5000.00.
  7. Comply with Federal Income Tax Filing as an LLC, which may have an annual renewal fee of $0.00.
  8. Complete Federal Self-Employment Tax and Income Tax Filing with the IRS, ensuring you meet all federal tax obligations; fees vary.

Common Mistakes to Avoid

  • Assuming ADA compliance is optional for restaurants in Racine, WI.
  • Ignoring the need for an EIN even if the restaurant initially has no employees.
  • Failing to understand that FTC regulations apply to menu labeling and advertising claims.
  • Neglecting to maintain thorough records for tax and employment purposes.
  • Believing that federal tax obligations are a one-time event instead of ongoing requirements.

Frequently Asked Questions

What is the cost of ADA compliance?

ADA compliance fees with the Department of Justice can range from $200.00 to $5000.00, depending on the scope of necessary modifications to your Racine restaurant to ensure accessibility for individuals with disabilities.

How often do I need to file Federal Income Tax as an LLC?

Federal Income Tax Filing for your restaurant as an LLC has an annual renewal fee of $0.00, meaning you must file annually to remain compliant with the IRS.

What does FTC compliance entail for a restaurant?

FTC compliance involves adhering to truth-in-advertising standards and accurately representing menu items, ensuring you don't mislead customers in Racine, WI.

Is an EIN required even if I am the sole owner of the restaurant?

Yes, the IRS requires an EIN even if you are a sole proprietor or single-member LLC, and it's free to obtain; it's essentially your business's tax ID.

What kind of records should I keep for tax purposes?

You should maintain records of all income and expenses, employee wages, and any other financial transactions related to your Racine restaurant, as required by the IRS.

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