Food Truck Permits & Licenses in Casper, WY

LLC owners must pay self-employment tax (15.3% for Social Security and Medicare) and report income on Schedule C (Form 1040). Must make estimated tax payments quarterly if expecting tax liability of $1,000 or more.

Most Wyoming cities (e.g., Cheyenne, Casper, Laramie) require a local business license or privilege tax for food trucks. Fees and requirements vary. Contact city clerk’s office for specific rules. Not a state-level requirement.

Wyoming does not impose a corporate income tax, franchise tax, or gross receipts tax on LLCs. This is a key benefit of forming an LLC in Wyoming. No filing is required for such taxes.

Most food trucks do not meet the weight threshold. Federal excise taxes (e.g., on fuel or heavy vehicle use) generally do not apply to standard food trucks. Only relevant for large commercial fleets. Not typically required for standard food truck operations.

Required for all LLCs; file with Secretary of State. Annual report required separately.

Applies to all LLCs; fee based on total assets in Wyoming.

Food trucks selling prepared food are retail sellers required to collect 4-6% sales tax (varies by location).

Classify as Mobile Food Establishment (MFE); plan review required pre-licensing ($50 fee). Fees effective 2023.

Prerequisite for Food Service License; submit construction plans and menu.

Applies to LLCs using DBA; searchable statewide database.

Food trucks selling prepared food are required to collect and remit sales tax. Wyoming state sales tax rate is 4%; local jurisdictions may impose additional taxes. Registration is through the Wyoming Department of Revenue's Tax Portal.

Required if the food truck LLC employs workers. Employers must withhold Wyoming state income tax from employee wages. Registration is completed via the same Tax Portal as sales tax.

All employers with employees in Wyoming must register for Unemployment Insurance (UI) tax. New employers are assigned a standard contribution rate (0.5%–3.0%) for the first few years. Filed quarterly via Form UI-1.

Wyoming does not impose a state income tax on individuals or businesses. However, pass-through entities (like LLCs) must file Form WY-PT for reporting purposes if they have nexus in Wyoming. No tax is due, but reporting may be required. This is informational only.

Even if not hiring employees immediately, most LLCs obtain an EIN for banking and tax purposes. Food truck LLCs typically need an EIN. Apply online via IRS.gov.

While not required for sole proprietorships with no employees, most LLCs—especially those operating as food trucks with potential employees or vendors—will need an EIN. Food trucks often need an EIN to open business bank accounts and comply with IRS reporting.

A single-member LLC is disregarded for federal tax purposes and reports income on Schedule C. Multi-member LLCs file Form 1065. Food truck income is subject to self-employment tax (15.3%) unless electing S-corp status. Sales of food may trigger self-employment tax liability.

In addition to the 4% state sales tax, some cities or counties may impose local option taxes (e.g., Laramie County adds 1%). Food trucks must collect and remit local sales tax where applicable. Registration is through the Wyoming Department of Revenue, but rates vary by location.

Employers must provide a safe workplace, display OSHA poster, report work-related fatalities within 8 hours and hospitalizations within 24 hours, and maintain injury logs (OSHA Form 300) if over 10 employees. Most small food trucks with <10 employees are exempt from routine recordkeeping but still must comply with safety standards.

While fixed facilities have strict ADA standards, mobile food trucks are not required to be fully wheelchair accessible if structural changes are not "readily achievable." However, DOJ encourages equal access. If a food truck parks at ADA-compliant locations (e.g., sidewalks, events), it must not deny service to individuals with disabilities. No federal mandate requires a wheelchair lift on a food truck, but service must be provided in a non-discriminatory manner.

The FDA issues the Food Code as guidance, but enforcement is delegated to state and local health departments. Wyoming adopts aspects of the FDA Food Code through its Department of Health. Food trucks must follow safe food handling, storage, temperature control, and hygiene practices. Federal oversight occurs if food safety issues involve interstate commerce (e.g., multi-state outbreak).

FTC enforces truth-in-advertising rules. Food trucks must ensure that all advertising (e.g., social media, menus, signage) is truthful and not misleading (e.g., "organic," "locally sourced," or "gluten-free" claims must be substantiated). Applies to all businesses engaging in commerce.

All U.S. employers must complete Form I-9 to verify identity and work authorization for every employee. E-Verify is not federally mandated for all employers but may be required if contracting with federal agencies. Food truck owners with employees must retain I-9 forms for 3 years after hire or 1 year after employment ends.

FLSA requires payment of federal minimum wage ($7.25/hour) and overtime (1.5x regular rate for hours over 40/week). Even if Wyoming does not have a higher state minimum, federal law applies. Food truck operations involving interstate supply chains (e.g., ingredients from out of state) fall under FLSA jurisdiction.

Employers with tipped employees must file Form 8027 (Employer's Annual Information Return of Tip Income and Allocated Tips). Employees must report tips to employer monthly. Food truck workers often receive tips, making this relevant. Failure to report can trigger IRS audits.

Food trucks with generators, propane tanks, or fryer oil must comply with EPA rules. Spill Prevention, Control, and Countermeasure (SPCC) rules generally apply only to facilities storing >1,320 gallons of oil, which most food trucks do not exceed. However, used cooking oil is often regulated as a waste product. While federal rules may not directly apply, improper disposal can trigger state/local enforcement. No federal license required for typical operations.

FCC regulates radio frequency use. Food trucks using Wi-Fi for payments or customer access operate under unlicensed Part 15 rules and do not need a license. Use of business radios (e.g., CB, FRS, or GMRS) may require licensing (e.g., GMRS requires individual license, $35 fee). Most food trucks using consumer-grade Wi-Fi or FRS (Family Radio Service) are compliant without additional action.

All Wyoming LLCs must file an annual report with the Secretary of State. The report is due annually on the first business day of the anniversary month of the LLC's formation. For example, if the LLC was formed on March 15, the report is due March 1 each year.

Food sales are taxable in Wyoming. The license is issued biennially. Licensees must renew every two years. The Department sends renewal notices. More details: https://tax.wyo.gov/forms-publications/forms/st-form-1

At least one employee (typically the manager) must hold a valid Food Handler's Permit through an accredited program. Certification must be renewed annually. The Wyoming Department of Health recognizes ANSI-accredited programs such as ServSafe.

All food trucks must obtain a Mobile Food Establishment Permit from the Wyoming Department of Health. The permit must be renewed annually. Inspections are required before issuance and may occur unannounced.

Required for all businesses including food trucks; mobile food vendors must also comply with health permits

Specific to food trucks; requires commissary agreement and HACCP plan

Includes vending location approval; no street vending without special event permit

Food trucks prohibited in residential zones; must be 500ft from schools/restaurants (Ch. 17.28 LMC)

NFPA 58 compliance required for LP systems; extinguisher certification

Mobile food units are subject to routine and complaint-based health inspections. Inspectors evaluate food handling, storage, equipment sanitation, and facility cleanliness. A copy of the most recent inspection report must be available for public viewing.

Fire safety inspections are conducted locally. Requirements include proper fire extinguisher placement, fuel system safety, and electrical compliance. Contact local fire department for specific deadlines. State guidance references local enforcement: https://health.wyo.gov/publichealth/inspections/food/mobile-food-units/

An EIN is a one-time requirement. No renewal is needed. However, businesses must use it for annual tax filings. See IRS Form SS-4.

Employers must register and file withholding tax returns. No formal 'renewal,' but active registration is required. Employers must file Form WTH-1 and remit taxes monthly or quarterly.

LLC owners must pay estimated federal taxes quarterly using Form 1040-ES. Applies to self-employment income. Due dates are not fixed; if the 15th falls on a weekend, payment is due the next business day.

Wyoming imposes a yearly license tax on businesses based on capital employed. Most LLCs qualify as 'pass-throughs' and may owe only the $50 minimum. Due annually. See Form 15-301.

IRS requires businesses to keep financial records for at least 3 years. Employment tax records must be kept for 4 years. Wyoming follows federal standards. Records include tax returns, receipts, sales logs, and payroll documents.

Employers must display federal posters including the Fair Labor Standards Act (FLSA), OSHA, and EEO. Wyoming-specific posters also required: Minimum Wage and Wyoming Workers’ Compensation. Available at https://labor.wyo.gov/About/Posters

All employers in Wyoming with employees must carry workers’ compensation insurance. Independent contractors are excluded. Coverage must be maintained continuously.

Cities such as Cheyenne and Laramie require local business licenses. Renewal is annual. Food trucks may need separate permits for operating zones or events. Example: Cheyenne requires license renewal by January 31. Source: https://www.cheyennecity.org/DocumentCenter/View/1234/Business-License-Application-Packet-PDF

While the permit is annual, the underlying certification (e.g., ServSafe Manager) is valid for 5 years. However, annual renewal requires proof of active, current certification. Training must be ANSI-accredited.

Requires approved commissary; parking in commercial zones only (Casper Munic. Code 15.04)

Mobile food unit plan review mandatory; 3-compartment sink required

Requires hood suppression system certification

Food trucks additionally need health permit from Albany County

Mobile food units classified Risk Level II-III; commissary required

Required from county road departments; no state highways without WYDOT permit

Issued by event organizer + local health dept approval

Wyoming law requires all employers with one or more employees to carry workers' compensation insurance. Sole proprietors without employees are exempt. Coverage must be obtained through the state fund or a qualified private carrier.

While Wyoming state law does not mandate general liability insurance for food trucks statewide, most cities (e.g., Cheyenne, Casper) and event organizers require it as a condition of licensing or participation. Strongly recommended for protection against third-party injury or property damage claims.

All commercial vehicles, including food trucks, must carry minimum liability insurance: $25,000 bodily injury per person, $50,000 bodily injury per accident, $20,000 property damage. This is mandated under Wyoming Statute §31-11-102.

The Wyoming Public Health and Food Regulations (WPFR) do not universally require a surety bond for food trucks. However, the state or local health officer may require a bond (typically $1,000–$5,000) if there is a history of non-compliance or to ensure adherence to food safety rules. Not automatically required for all new applicants.

Not legally required by Wyoming law, but highly recommended for food trucks due to risk of foodborne illness or allergic reaction claims. Often bundled with general liability coverage.

Not required for food trucks in Wyoming. More relevant for consultants or service professionals. Not applicable unless offering dietary or health advice as a core service.

Mandatory for any food truck holding a liquor license in Wyoming. Coverage must meet requirements set by the Wyoming Liquor Division. Food trucks without alcohol service are exempt.