Caterer permits in New York City, New York

There is no separate caterer permit in the city; a caterer's commissary files under the standard Food Service Establishment Permit, because the city Health Code definition covers food prepared for individual-portion service whether eaten on or off the premises. The application packet wants your state sales tax Certificate of Authority, proof of workers compensation and disability insurance naming DOHMH as certificate holder (or a CE-200 exemption), and a Food Protection Certificate or course registration for your supervisor. DOHMH reviews your kitchen layout plan as part of the packet rather than charging a separate plan review fee, and confirms it at the pre-permit inspection.

Issued by

NYC Department of Health and Mental Hygiene (DOHMH)

Fee

$280 per year, plus $25 per year if you also make frozen desserts. In a shared kitchen the split differs: the chef or cook leasing time pays the $280 establishment fee while the operator of the shared-kitchen space holds a separate $200 permit for the facility.

Renewal

Annual (expires one year from the end of the month you applied)

Processing

You may begin operating 22 days after submitting a complete application, even before the pre-permit inspection. DOHMH then runs an unannounced inspection of the commissary.

There is no separate city sales tax filing; the combined 8.875% rate applies automatically once you are a registered vendor operating in the five boroughs. Under the state's caterer guidance, nearly the whole event invoice is taxable, including food, mandatory service charges, and equipment you bill through, and the city rate rides on that full charge. A sale sourced to a New York City location carries the city rate even when the event itself is held elsewhere.

Issued by

NYC local rate, collected on your state sales tax return (administered jointly with NYS Tax and Finance)

Fee

8.875% combined on taxable catering charges: 4.0% New York State, 4.5% NYC local, and 0.375% Metropolitan Commuter Transportation District surcharge. The 4.875% city and MCTD share is what stacks on the state rate.

Renewal

Ongoing. You collect it on every taxable sale and remit it on your state sales tax return.

Processing

No separate city registration step

How the city taxes your profit turns entirely on how you organized, not on what catering you do. An LLC, partnership, or sole proprietor pays the 4% Unincorporated Business Tax; a C-corporation pays the 8.85% Business Corporation Tax; and an S-corporation, which most owners expect to pass through, instead pays the 8.85% General Corporation Tax because the city ignores the S election. These city taxes stack on top of state and federal income tax, so a profitable caterer carries a third layer most operators from outside the city never see coming.

Issued by

NYC Department of Finance

Fee

Depends on your entity. An LLC, sole proprietor, or partnership pays the Unincorporated Business Tax at 4% of NYC net income, with a full credit when the tax is $3,400 or less and a return required once a sole proprietor tops $95,000 in gross income. A C-corporation pays the Business Corporation Tax at 8.85% of allocated income (a reduced rate may apply to smaller businesses), with a fixed dollar minimum from $25 up by NYC receipts. An S-corporation pays the General Corporation Tax at 8.85%, because the city does not recognize the S election.

Renewal

Annual return, due April 15 for calendar-year filers

Processing

Ongoing tax obligation

If you build a commissary into a space whose Certificate of Occupancy does not already allow food preparation, an Alteration-CO filed by a registered architect or professional engineer amends the CO. If the space is already approved for food-service use and you are only doing interior trade work for kitchen equipment, a lighter alteration applies and no CO amendment is needed. A caterer leasing an already-built, DOHMH-compliant commissary inherits the CO and DOB sign-offs and pulls new permits only for changes. A back-of-house prep kitchen with no public seating does not trigger a Place of Assembly Certificate of Operation, which only applies to a fixed event space holding 75 or more people.

Issued by

NYC Department of Buildings (DOB)

Fee

A $130 minimum per permit filing, scaled above that to declared construction cost under the Building Code fee table, which DOB NOW calculates from the cost you enter. Plumbing, mechanical, electrical, and fire suppression are permitted separately with their own fees.

Renewal

One-time per project; a Certificate of Occupancy stands until the use changes, and permits are renewed if work runs long

Processing

About 4 to 8 weeks for an interior alteration with no occupancy change, or 8 to 16 weeks or more for an Alteration-CO that amends the certificate of occupancy.

Under the city sewer rules (15 RCNY 19-11), a commissary that sends fats, oil, and grease to the sewer through pot sinks, prep sinks, kettles, or a dishwasher must install and maintain a properly sized grease interceptor. Garbage disposals are banned outright in commercial kitchens citywide, so you rely on the interceptor and trade-waste hauling instead. Used cooking oil must be removed by a hauler holding a city Business Integrity Commission license, with written proof of each pickup. A caterer leasing an equipped, permitted commissary inherits the interceptor and only has to keep it maintained.

Issued by

NYC Department of Environmental Protection (DEP)

Fee

No DEP permit fee; your cost is the interceptor and its installation by a licensed master plumber, sized to the city plumbing code, plus ongoing cleaning and licensed grease hauling.

Renewal

Ongoing maintenance, not a renewable permit; a professional engineer or registered architect self-certifies the install

Processing

Installed as part of your plumbing and building permits

Your commissary permit covers only your kitchen address. The moment you set up a stand and serve the general public directly at a city street fair, festival, or public market, that second location needs its own temporary permit, separate from any private client event you cater. A supervisor holding the Food Protection Certificate has to be on-site at the temporary location during the event. A caterer who only works private contracted jobs at clients' venues does not need this.

Issued by

NYC Department of Health and Mental Hygiene (DOHMH)

Fee

$70 per year, with the Food Protection Course fee billed separately if your supervisor does not already hold a certificate.

Renewal

Filed annually; the first application names the first event the permit will cover

Processing

Valid for one year from the end of the month it issues and can cover multiple events, though a separate permit is needed for events running at the same time.

This step attaches to an on-premises liquor license tied to a fixed premises, such as a catering hall or banquet space you own and where guests drink on-site. A pure off-premises caterer applying only for the state Off-Premises Catering Establishment License is not filing an on-premises application, so this notice usually does not apply. It becomes relevant only if you also run or are licensing a fixed event venue, and if that venue sits within 500 feet of three or more existing on-premises licenses, the SLA 500-foot hearing adds more time on top.

Issued by

Local community board, in coordination with the NYS Liquor Authority (SLA)

Fee

No community board fee. The notice goes out by certified mail, overnight delivery, personal service, or email where the board accepts it.

Renewal

Once per on-premises application (a new license, alteration, or corporate change each needs its own notice)

Processing

The SLA cannot act until 30 days after the board is notified, though since recent changes you may file the application while the 30 days run.

At least one supervisor of your commissary must hold this certificate and be on-site during all hours of food preparation. It is the city's own credential, issued only by the NYC Health Academy, and it is not the same as the ServSafe-style manager certificate that satisfies the statewide rule. The city does not accept ServSafe or any other national or state certification in its place for a Food Service Establishment Permit holder, so a manager certified elsewhere takes the city course anyway.

Issued by

NYC Department of Health and Mental Hygiene, NYC Health Academy

Fee

$114 for the in-person 15-hour course, which includes the exam, or $24 for the exam alone after the free online course.

Renewal

Does not expire once earned

Processing

The in-person course runs five days; the online course is self-paced, then you book the proctored exam at the Health Academy. You get the certificate the day you pass.

The Fire Code requires your commissary hood and ductwork to be inspected and cleaned at least quarterly by a technician with a W-64 or P-64 Certificate of Fitness working for an FDNY-approved company. You do not hold the certificate yourself; you are responsible for hiring a certified company and keeping the quarterly schedule. A wet-chemical fire suppression system over the cooking line is separately inspected at least every six months by a technician holding the matching FDNY certificate for that system.

Issued by

NYC Fire Department (FDNY); the certificate is held by your servicing company

Fee

No direct city fee to you. You hire an FDNY-approved servicing company whose technician holds the W-64 or P-64 certificate ($25 to apply, $15 to renew every 3 years for that technician).

Renewal

Cleaning required at least every 3 months

Processing

Scheduled with your servicing company