Restaurant permits and licenses in Arizona

Creates the legal entity that holds the restaurant lease, the payroll, and any liquor license. An LLC or corporation is optional, since you can operate as a sole proprietor, but nearly every restaurant forms one, both for liability protection and because the DLLC issues a liquor license to a named entity and agent. The Arizona-only catch: a new LLC based outside Maricopa or Pima County must publish a Notice of Publication in an approved newspaper for three consecutive runs within 60 days of approval, under A.R.S. 29-3201(G), a $30 to $300 cost on top of the Commission fee.

Issued by

Arizona Corporation Commission, Corporations Division

Fee

$50 one-time for an LLC or $60 for a for-profit corporation at regular processing. Expedited service adds $35, and same-day, next-day, or 2-hour tiers run $100 to $400.

Renewal

One-time filing. Arizona LLCs file no annual report. Corporations file an annual report each year ($45 for-profit, $10 nonprofit) on the formation anniversary.

Processing

About 15 business days at regular speed, or roughly 3 to 5 business days expedited. Faster paid tiers are available.

Optional, not required, under A.R.S. 44-1460 through 44-1460.05. You register a trade name only if the restaurant operates under a name different from your exact registered entity name, for example a dining concept that is not the LLC name on the lease. A restaurant run under its own filed entity name can skip it.

Issued by

Arizona Secretary of State

Fee

$10 one-time, with optional expedited service for an added fee

Renewal

Every 5 years ($10 to renew)

Processing

Not published by the Secretary of State. Check your Business One Stop dashboard or contact the office for the current turnaround.

The TPT is a tax on you for the privilege of doing business, not a sales tax on the customer. A restaurant falls under the Restaurants and Bars classification (A.R.S. 42-5074) at the 5.6 percent state rate, plus city and county rates on top. The grocery food-for-home-consumption exemption does not apply: every food and drink sale is taxable, whether eaten in the dining room or taken to go, and third-party delivery orders are taxed to the restaurant on the full price. You apply through the Arizona Joint Tax Application (Form JT-1).

Issued by

Arizona Department of Revenue (ADOR)

Fee

$12 per location for the state portion, paid once. Each city you operate in can add its own municipal license fee, commonly $2 to $50 per location.

Renewal

Annual, due January 1. The state does not usually charge a renewal fee, but cities may charge their own.

Processing

Apply online at AZTaxes.gov and the license number issues the same day, with the paper certificate mailed in 7 to 10 business days.

A restaurant with a payroll, which is nearly all of them, needs this from the first paycheck. The single JT-1 registers you with both ADOR for income tax withholding and DES for unemployment insurance, and ADOR forwards the DES portion automatically. DES then mails a separate liability determination with your unemployment tax rate. You must also report every new hire to the Arizona New Hire Reporting Center within 20 days, which matters in a business with steady turnover.

Issued by

Arizona Department of Revenue and Arizona Department of Economic Security

Fee

No separate state fee. The registration rides on the same Joint Tax Application (JT-1) used for the TPT license.

Renewal

Ongoing employer account with no renewal fee, but you file payroll withholding and unemployment reports on a quarterly or periodic basis once liable.

Processing

Register online at AZTaxes.gov. Plan on a few weeks for ADOR and DES to process the accounts and mail your numbers.

Every cook, server, busser, and dishwasher who handles food needs a food handler card. Arizona has no single statewide card: each of the 15 counties decides whether to require one, so the county your restaurant sits in sets the rule. Under A.R.S. 11-269.12(E), a card from a county that requires it is honored by any other county that also requires one, until it expires.

Issued by

Your county health department (there is no single statewide issuer), under the Arizona food code

Fee

Set by each county and its training provider, commonly $10 to $20 per worker

Renewal

Usually every 3 years, though the term varies by county

Processing

Most accredited online courses issue the certificate the moment you pass

A full-service restaurant in a county that requires it, including Maricopa, must keep at least one certified manager who has passed an accredited exam, present or reachable during all hours of service. It is set county by county under the Arizona Food Code (A.A.C. Title 9, Chapter 8), not by ADHS directly. A national ANSI-accredited certificate such as ServSafe is what most counties accept, and it stands in for a food handler card.

Issued by

Your county health department (roughly 10 of 15 counties require it, including Maricopa, Pima, and Coconino), under the Arizona food code

Fee

Varies by county. The exam fee is usually separate from any county card-issuance fee. Confirm the current amount with your county health department.

Renewal

Every 5 years (you retake the exam)

Processing

Exam based. The certificate usually issues on passing, though some counties add an in-person step for a photo ID card.

Arizona issues no statewide restaurant license. Under A.R.S. 36-136 the Department of Health Services writes the Arizona Food Code (A.A.C. Title 9, Chapter 8) and the county health department does the permitting, so a sit-down restaurant licenses through its county as an eating-and-drinking establishment, passes a plan review and pre-opening inspection, and renews yearly. The permit does not transfer to a new owner. In Maricopa County the Environmental Services department runs this under its own authority rather than the ADHS delegation agreement, to standards that meet or exceed the state code.

Issued by

Your county health department, under standards set by ADHS (A.R.S. 36-136)

Fee

Set by each county and the establishment risk classification, so there is no single statewide number. See your city page for the local amount.

Renewal

Annual

Processing

A plan review and a pre-opening inspection, usually 30 to 60 days, before the county issues the permit

The license a sit-down restaurant uses to pour beer, wine, and spirits for on-site drinking. It is non-quota, so unlike a Series 6 bar license you can apply for a new one at any time without buying it on the open market, but you must keep at least 40 percent of gross revenue in food sales for the life of the license, shown in a business data report at every renewal. Before the state issues it, the application is posted at the premises and sent to the city or county for a recommendation, the local step covered on your city page. Only needed if you serve alcohol.

Issued by

Arizona Department of Liquor Licenses and Control (DLLC)

Fee

$100 application, $35 per principal for fingerprints, and a $50 site inspection up front, then a $2,000 issuance fee once approved. Renewal is $585 a year on time, with a $150 penalty if late. Confirm current amounts on the DLLC fee chart.

Renewal

Annual, with the deadline set by county (for example March 31 in Maricopa, September 30 in Pima)

Processing

About 75 to 105 days from a complete application, longer if an owner has a record or someone files a protest

Arizona requires the owners, the designated agent, and the managers who run a licensed restaurant day to day to complete both a Basic and a Management Title 4 course from a DLLC-approved provider before the license is issued. There is no statewide server or bartender card: ordinary servers and bartenders need no state certificate, though some employers and cities ask for one. The Basic course is a prerequisite for the Management course.

Issued by

DLLC-approved training providers (the DLLC approves providers and enforces the requirement)

Fee

No state fee. Approved providers set their own price, with Basic courses commonly about $9 to $25 per person and Management courses more.

Renewal

Every 3 years

Processing

Basic courses run a few hours online with an immediate certificate. Certificates are due to the DLLC within 60 days of the application being accepted, or at filing for an interim permit.