To open a restaurant in Idaho, you need to fulfill several licensing and permit requirements. These include registering your business name and entity type with the Idaho Secretary of State’s office, obtaining a sales and use tax permit, and potentially obtaining local business licenses or permits depending on your location. If you plan to serve alcohol, you will need an Alcoholic Beverage License. If your restaurant is located in Boise, you will need a license from the City of Boise.
If your restaurant offers Time/Temperature Control for Safety Foods (TCS), you must be licensed by the local regulatory authority. If your restaurant falls under the category of “Cottage Foods” or “Low Risk Food Operations”, you are exempt from licensure requirements. Lastly, you need to apply for a Food Establishment License if you are opening a new establishment or changing ownership.
1. Business Name and Entity Type Registration
- Purpose: To legally conduct business in Idaho. This is not a license but a registration.
- How to Register: You can register your business name and entity type with the Idaho Secretary of State’s office. More information about the entity types recognized in Idaho can be found on the Legal Structure page.
2. Sales and Use Tax Permit
- Purpose: Required if your restaurant sells a product. This permit registers your business for a sales and use tax permit, establishes state withholding and unemployment insurance tax accounts, lodging tax accounts, and more.
- How to Register: You need to complete form IBRS to register your business for a sales and use tax permit.
3. Local Business License or Permit
- Purpose: Your restaurant may be subject to city and/or county regulations specific to your location.
- How to Register: Contact your local City Clerk or County Clerk or Recorder’s office to find out if you need a local business license or other local permits.
4. Alcoholic Beverage License
- Purpose: Required if you plan to serve alcohol in your restaurant.
- How to Register: You can find information on Alcoholic Beverage Licensing in the Assistance Resources section of the Idaho business website.
5. City of Boise License
- Purpose: Required to open a restaurant in Boise, Idaho. This license must be posted in a conspicuous place and renewed annually.
- How to Register: You can apply for your license online through the City of Boise's online portal.
6. Time/Temperature Control for Safety Foods (TCS) License
- Purpose: Required if your restaurant offers TCS foods.
- How to Register: You can apply for the license and make the payment through the online application and payment portal provided by the Southwest District Health.
7. Food Establishment License
- Purpose: Required to open a new establishment or change ownership.
- Estimated Cost: The fees for the license are $200 for establishments with less than two licenses on one premise and $250 for those with more than two licenses on one premise. Additional fees may apply if you are late with your license payment.
- How to Register: The application can be submitted to EHApps@cdh.idaho.gov.
For more information, you can refer to the following resources:
Learn more about local food delivery trends and insights:
About Otter
- Increase revenue up to 10% with Marketing*
- Reduce storefront downtime by up to 50% with Live Alerts*
- Increase sales up to 50% with Digital Dine-In's QR code ordering*
- Reduce missed orders to less than 1% with Order Manager's Auto-Accept feature*
- Supercharge your food business with our all-in-one restaurant POS system*