Restaurant permits and licenses in New York

Filing with the Department of State creates the legal entity your restaurant operates under. An LLC files Articles of Organization and then, within 120 days, must publish a formation notice in two county-designated newspapers for six consecutive weeks and file a Certificate of Publication, or the state suspends its authority to do business. A corporation files a Certificate of Incorporation and has no publication requirement. Any business operating under a trade name other than its legal name also files a Certificate of Assumed Name.

Issued by

New York Department of State, Division of Corporations

Fee

$200 to file LLC Articles of Organization or $125 for a Certificate of Incorporation, then a $9 Biennial Statement every 2 years. An LLC also owes a $50 Certificate of Publication fee plus newspaper costs that run about $80 to $100 upstate and $500 to $1,500 or more in high-cost counties. A trade name (DBA) filing is $25 plus county fees.

Renewal

Formation is one-time; a $9 Biennial Statement is due every 2 years to stay in good standing

Processing

Online filing is fast and the state does not publish a standard turnaround. Expedited handling is available for $25 (within 24 hours), $75 (same day), or $150 (within 2 hours).

Every restaurant making taxable sales in New York must register for and display a Certificate of Authority before its first sale. Under Tax Law section 1105(d), all food and drink sold in or by a restaurant or tavern is taxable, with no exemption for prepared food served on-site, so you collect state plus local sales tax on every meal and drink. You apply free of charge through New York Business Express on form DTF-17 and post the certificate in plain view.

Issued by

New York State Department of Taxation and Finance

Fee

$0 (free to register)

Renewal

No expiration. The certificate stays valid until you surrender or it is revoked; notify the Tax Department if the restaurant closes.

Processing

Apply at least 20 days before your first taxable sale. The state does not publish a processing time beyond that window.

A restaurant with any employees registers with the Department of Labor and the Tax Department for unemployment insurance and personal income tax withholding, both handled on a single Form NYS-100 or online through New York Business Express. After registering you file Form NYS-45 quarterly and remit withheld taxes and unemployment contributions. The 2026 new-employer contribution rate is 3.4% on covered wages.

Issued by

New York State Department of Labor (unemployment insurance) and Department of Taxation and Finance (withholding)

Fee

No registration fee. Once registered, the 2026 new-employer unemployment insurance rate is 3.4% of taxable wages; income tax withholding is passed through from employee pay.

Renewal

Ongoing. You file Form NYS-45 each quarter.

Processing

The state does not publish a standard turnaround. After you register, the Department of Labor assigns an eight-digit employer registration number used on every return.

The State Sanitary Code requires every food service establishment, including all sit-down and take-out restaurants, to hold a valid permit before operating. The permit is mandated statewide but applied for, inspected, and priced by the local health department with jurisdiction over the premises, so the dollar figure is a city-page detail. The permit is not transferable, so buying an open restaurant means applying fresh, and you must show proof of Workers Compensation and Paid Family Leave coverage before it is issued.

Issued by

Local county health department (outside New York City) or NYC Health Department, under the NYS Sanitary Code (Title 10 NYCRR Subpart 14-1)

Fee

Set by your local health department. See your city page for local amounts.

Renewal

Annual under Subpart 14-1, with the exact cycle set locally

Processing

Set by your local health department. See your city page for local timelines.

Sanitary Code section 14-1.191 lets the permit-issuing official require, before you build, renovate, or open, a submission of floor plans, equipment layouts, plumbing, and ventilation drawings for review and approval. Approval has to come before construction begins, and it does not relieve you of meeting every other Subpart 14-1 requirement. Like the permit, the review is a statewide mandate handled and priced start to finish by your local health department.

Issued by

Local county health department (outside New York City) or NYC Health Department, under NYS Sanitary Code Subpart 14-1, section 14-1.191

Fee

Set by your local health department. See your city page for local amounts.

Renewal

Triggered before construction or a major renovation, not on a fixed cycle

Processing

Set by your local health department. See your city page for local timelines.

Since a 2017 update to Subpart 14-1, every medium-risk and high-risk food service establishment must keep at least one supervisor or manager on staff who holds a valid Certified Food Protection Manager credential, and a sit-down restaurant that cooks and plates food is medium-risk or high-risk. Outside New York City any nationally accredited credential satisfies the rule. Inside the city, supervisors must complete the NYC Health Department course instead, because third-party credentials are not accepted there. Keep the certificate on site for inspection.

Issued by

ANSI-CFP accredited programs (ServSafe, NRFSP, Prometric, and similar), accepted statewide under NYS Sanitary Code Subpart 14-1

Fee

Set by the exam provider, commonly $100 to $200 for training and the exam. No state fee.

Renewal

Every 5 years when earned by passing an accredited exam; 2 years for programs with no proctored exam

Processing

Depends on the provider's course and exam schedule

A restaurant that serves any alcohol for on-site consumption needs an SLA license in one of three tiers: Eating Place Beer (beer, cider, and mead), Restaurant Wine (adds wine and wine products), or On-Premises Liquor (adds spirits). The license requires exclusive control of the premises and full meal service during all hours you pour. The 200 and 500 foot proximity rules apply to the full liquor license, not to a wine and beer license. Only required if your restaurant serves alcohol.

Issued by

New York State Liquor Authority (SLA)

Fee

Set by region per the SLA fee chart. A full On-Premises Liquor license runs $1,792 plus a $200 filing fee across most of upstate New York, up to $4,352 plus $200 in the highest-cost New York City counties. A Restaurant Wine license (beer, wine, and cider) is $480 to $960 plus a $100 filing fee. An optional temporary operating permit is $640.

Renewal

Every 2 years for Restaurant Liquor and Restaurant Wine; every 3 years for Eating Place Beer

Processing

About 22 to 26 weeks for full review. A temporary operating permit can issue in about 30 days and lasts 90 days, so you can open while the application is pending.

The Alcohol Training Awareness Program is recommended but not required for New York licensees or their staff. The course covers a server's legal responsibilities, spotting minors and intoxicated guests, and how to refuse service lawfully. Completing it can reduce the penalties the SLA imposes if a violation is charged, so many restaurants train their servers even though it is voluntary.

Issued by

SLA-certified third-party training providers, under the New York State Liquor Authority

Fee

Set by the certified provider. The state charges participants nothing.

Renewal

The state does not publish a standard renewal period; your provider issues the certificate, so confirm its term with them.

Processing

Depends on the provider