Restaurant Permits & Licenses in Casper, WY

Required for all LLC formation in Wyoming. Annual report required separately.

Applies to ALL Wyoming LLCs regardless of business type.

Required if using trade name. Renews annually with same fee schedule as annual report.

Required for ALL restaurants/food service establishments. Plan review required pre-opening ($200+).

Restaurants must collect 4% state sales tax + local resort/food taxes. Renews automatically unless changes.

Complements DEH permit; required for food handling compliance. Inspected by WDA inspectors.

Quota-based by county; restaurants qualify for "Restaurant License" (51% food sales requirement).

Restaurants in Wyoming must collect and remit sales tax on all taxable sales. The state sales tax rate is 4%; local taxes may add up to an additional 3%, depending on jurisdiction. Registration is mandatory for all businesses making taxable sales.

Employers must withhold Wyoming income tax from employee wages if they are Wyoming residents or earn income in Wyoming. Filing frequency (monthly or quarterly) depends on the amount of tax withheld.

All employers with one or more employees must register. New employers pay a standard rate for the first three years, after which rates are experience-rated. Employers must file quarterly wage reports and pay unemployment taxes.

Wyoming does not require a general state business license, but many municipalities (e.g., Cheyenne, Casper, Jackson) require a local business license or privilege tax for restaurants. Fees and requirements vary by location. Contact local city clerk or county assessor.

Required for all LLCs and businesses with employees. Must be obtained before state tax registrations. Apply online via IRS website.

FUTA is a federal tax; most employers pay only 0.6% effective rate due to credit for state unemployment tax payments. Form 940 is filed annually.

Wyoming does not impose a general gross receipts tax or franchise tax on LLCs. Businesses are not subject to corporate income tax or LLC franchise tax. This is not a requirement for restaurants in Wyoming.

Restaurants must collect local sales tax in addition to state tax where applicable. Rates vary by jurisdiction (e.g., Teton County adds up to 3%). Registration is automatic through state sales tax permit. Verify local rates via WY DOR website.

Single-member LLCs report income on owner’s personal return (Schedule C). Multi-member LLCs file as partnership (Form 1065). No federal tax at entity level unless elected as corporation.

Wyoming does not impose individual or corporate income tax. Business owners do not pay state income tax on pass-through income from the LLC. This is not a compliance requirement.

Requires payment of federal minimum wage ($7.25/hour), overtime (1.5x regular rate for hours over 40/week), and proper tip credit compliance (if claiming tip credit, must pay $2.13/hour minimum and ensure tips bring total to at least $7.25). Applies to cooks, servers, dishwashers, etc.

Requires eligible employees (12 months, 1,250 hours) to receive up to 12 weeks of unpaid, job-protected leave annually for qualifying reasons (birth, serious health condition, military caregiver). Posting notice and recordkeeping required.

Must complete Form I-9 to verify identity and work authorization. Employers must examine acceptable documents and retain forms for 3 years after hire or 1 year after employment ends, whichever is later.

FDA issues the Food Code as guidance; states adopt it into law. Covers food safety practices: handwashing, temperature control, cross-contamination prevention, employee illness policies. Required for passing health inspections.

Required under the Federal Alcohol Administration Act. Most restaurants that serve alcohol but do not manufacture it may not need a federal permit but must comply with state liquor laws. However, if brewing beer on-site, a Brewer's Notice (Form 5110.17) and federal permit are required.

Requires use of FCC-certified equipment. If offering public Wi-Fi, must comply with Children's Online Privacy Protection Act (COPPA) if targeting children. No license required for standard Wi-Fi use.

LLCs in Wyoming must file an annual report each year on the first day of the anniversary month of the business's formation. The report can be filed online through the SOS portal. Fee is $60 as of 2024.

All businesses operating in Wyoming must maintain a current business license. This is filed through the Secretary of State and renewed annually. The fee is $60 per year.

Sales tax license does not expire but must remain active. Businesses must renew registration if there are changes. Restaurants must collect and remit sales tax on taxable sales. Wyoming sales tax rate is 4%; local taxes may apply.

Food service employees may be required to obtain food handler permits depending on local health department rules. Some counties require renewal every 1–3 years. Check with local health authority (e.g., Laramie County Health Department).

Some tourist-heavy areas (e.g., Teton County, Sheridan) may impose additional local taxes on food and beverage sales. Contact local finance office to confirm obligations.

Required for all businesses including restaurants; fee based on type/location per Cheyenne Municipal Code Sec. 5.04

Applies to all businesses; restaurants specifically listed. Per Laramie County Ordinance 09-0003

Verify zoning district allows "eating establishment" per Cheyenne Land Development Code Chapter 17.28

Restaurants require Special Use Permit in AG/RU zones per Laramie County Zoning Resolution Sec. 4.3

Required for interior tenant improvements per International Building Code (2021 edition) as locally adopted

Max 1.5 sq ft per linear ft of building frontage per LDC 17.52

Plan review required 30 days prior. Per Wyoming Food Service Rule Chapter 8

Required per IFC 2018 Sec. 901/903. Annual inspection $100

Requires passed building, fire, health inspections per IBC 110.3

Required for FOG control per City Ordinance 3.08. Annual maintenance records required

Kitchen hood systems require monthly cleaning certification

Required for all employers with one or more employees, full-time or part-time, including corporate officers. Sole proprietors and partners may opt out unless working on public works projects. Exemption available for agricultural workers under certain conditions.

Not legally required by the state of Wyoming, but strongly recommended and often required by landlords, lenders, or third parties. Covers slip-and-fall accidents, property damage, and other third-party claims.

Required for any vehicle registered under the business. Minimum liability limits: $25,000 bodily injury per person, $50,000 per accident, $20,000 property damage (25/50/20). Applies to all businesses operating vehicles in Wyoming.

Required as a condition of obtaining and maintaining a liquor license in Wyoming. Often referred to as a "liquor liability endorsement" to a general liability policy. Not a standalone state mandate but enforced through licensing conditions.

A surety bond of $1,000 to $10,000 (depending on license type) is required for most liquor licenses. This is a license bond guaranteeing compliance with state alcohol laws. Form AL-104 must be submitted.

Not mandated by Wyoming law. However, it is a component of general liability coverage and highly recommended for restaurants serving food. Covers claims related to foodborne illness or contamination.

Not required by Wyoming law for restaurants. Typically relevant for professional service providers (e.g., consultants, lawyers). Not applicable to standard restaurant operations unless offering advisory services.

Restaurants are subject to routine health inspections by local health departments. Frequency depends on risk level and past compliance. Inspections cover food storage, hygiene, pest control, and sanitation.

Restaurants must pass fire safety inspections covering exits, fire extinguishers, suppression systems (hoods), and flammable storage. Frequency and requirements vary by municipality.

EIN is one-time, but businesses with employees must file quarterly (Form 941) and annual (Form 940) federal tax returns. EIN remains valid indefinitely.

Employers must file Form UI-10 each quarter and pay unemployment insurance tax. New employers pay 2.0% on first $29,800 of wages per employee (as of 2024).

All employers with employees in Wyoming must carry workers’ compensation insurance. Coverage must be continuous. Premiums are paid annually or through installments based on payroll estimates.

LLCs taxed as S-corps must file Form 1120-S by March 15. Partnerships file Form 1065 by April 15. Single-member LLCs may report on Schedule C of owner’s 1040.

Self-employed owners must make quarterly estimated tax payments if they expect to owe $1,000 or more in federal taxes. Due dates are April 15, June 15, September 15, and January 15.

Wyoming does not have a corporate income tax, but businesses may be subject to the $50 minimum annual license tax. This applies to all corporations and LLCs taxed as corporations. Sole proprietors and partnerships generally exempt.

Even single-member LLCs without employees may need an EIN to open a business bank account. Application is free via IRS Form SS-4.

Single-member LLCs are disregarded entities by default and report income on Schedule C. Multi-member LLCs are taxed as partnerships unless they elect corporate status. Estimated quarterly tax payments may be required if tax liability exceeds $1,000 annually.

Required to provide a workplace free from recognized hazards. Specific restaurant-related risks include slips, cuts, burns, and ergonomic issues. Employers must display OSHA poster (Form 2203), report fatalities or hospitalizations, and maintain injury logs (Form 300) if over 10 employees.

Requires accessible entrances, restrooms, seating, counters, and menus. Applies to physical access and policies (e.g., service animal policies). New construction or alterations must comply with 2010 ADA Standards for Accessible Design.

Restaurants must prevent grease, oil, and solids from entering sewers. May be required to install and maintain grease traps/interceptors and comply with local Pretreatment Program rules under the Clean Water Act. EPA does not issue permits directly but enforces through state/local agencies.

Prohibits deceptive or misleading advertising (e.g., false claims about food sourcing, portion sizes, or pricing). Applies to menus, websites, and social media. "Made in America" or "organic" claims must meet FTC and USDA standards. Restaurants must honor advertised discounts and promotions.

Liquor licenses must be renewed annually by July 1. Fee depends on license class (e.g., on-premises full bar, beer/wine only). Background checks and fees apply.

Cities and counties may require local business licenses or permits. Renewal deadlines and fees vary. For example, Cheyenne requires annual renewal of business permits.

Businesses must keep records of sales, tax filings, payroll, and employee information for at least 4 years. Records must be available for audit.

Employers must display federal posters including the Minimum Wage Law, EEO, OSHA, and FMLA. Posters must be visible to employees. Wyoming also requires state-specific notices.

At least one employee must hold a valid food safety certification (e.g., ServSafe Manager). Certification must be renewed every 5 years. Required for compliance with FDA Food Code adopted by Wyoming.