Restaurant licenses
in San Francisco, California
Start with the main licenses and permits below. For a checklist based on your own business, tell us what you’re opening and how it will operate.
Researched Sep 2026
About this example
The business is a restaurant located in San Francisco, California, that serves food to customers both in-person and online. It operates as a physical commercial location, employs W-2 staff, and sells tangible goods, specifically food, but does not sell alcohol. Legal structure and tax classification are not specified; entity-specific filings and taxes apply only when their conditions are met.
Requirement labels below refer to this setup. Conditional items depend on additional details.
Authorities researched
- State
- California
- County
- San Francisco County
- City
- San Francisco
Details to confirm before you apply
- What is the specific annual fee for the health permit?
- Will the restaurant operate under a different name requiring a Fictitious Business Name filing?
- What is the zoning district of the specific location?
- Is a Conditional Use Authorization required for the restaurant's location?
- What is the current premium for workers' compensation insurance?
- Will the restaurant's occupancy exceed 50 people, triggering the Place of Assembly permit?
- Will the business operate as a sole proprietorship, partnership, LLC or corporation, and what federal tax classification and California income will apply?
- Confirm with the responsible agencies whether additional requirements apply in these areas: Federal employer obligations; Food-handler training rules; Food-manager certification and presence rules; City business license or tax registration; Business personal-property filing or exemption; Construction permits for the commercial premises. These areas remain unresolved in this guide.
The main licenses and permits
6 of 12- 01Health Permit to Operate (retail food facility permit)Environmental Health Branch, San Francisco Department of Public Health (SFDPH) · County
A restaurant is a retail food facility and must hold a health department permit to open and operate in San Francisco.
RequiredNot published on the page reviewed (annual fee schedule published; confirm renewal cycle with DPH) - 02Business Registration Certificate (general business license)Office of the Treasurer & Tax Collector, City and County of San Francisco · County
Every person engaging in business in San Francisco — including a restaurant with a fixed place of business — must register within 30 days of commencing business.
RequiredAnnual; renew by the last day of February (registration year April 1 - March 31) - 03California Seller's Permit (sales and use tax)California Department of Tax and Fee Administration (CDTFA) · California
The restaurant sells tangible personal property (food and beverages) at retail in California, which is ordinarily subject to sales tax.
RequiredPermit is valid while actively in business; no annual renewal - 04Employer Identification Number (EIN)Internal Revenue Service (IRS) · Federal
The restaurant will hire W-2 employees, and an EIN is required to hire employees and to pay employment taxes.
RequiredNone (one-time) - 05EDD employer payroll tax account (UI, ETT, SDI, PIT withholding)California Employment Development Department (EDD) · California
The restaurant will employ W-2 workers, so it must register as an employer and report/pay payroll taxes.
RequiredQuarterly returns and wage reports (DE 9/DE 9C) - 06New Employee Registry (new-hire reporting)California Employment Development Department (EDD) · California
California employers must report every new or rehired employee.
RequiredPer new hire (report within 20 calendar days of start-of-work date)
This example includes 6 other potential requirements. A report based on your business explains which apply, how to file, published fees and timing, and what to complete first.
Make the checklist yours
Your location, activities, and business structure can change the list. Get a free preview for your business, then decide whether to unlock the full report for $49.
Questions people ask
What city business licenses or registrations should a restaurant in San Francisco check?
This guide does not establish whether San Francisco requires a stand-alone general business license or registration. Confirm that question with the city, in addition to reviewing the industry permits and registrations below.
How much do licenses and permits cost for a restaurant in San Francisco?
About $59 in published fixed fees, plus variable fees. Several items have fees that depend on your entity type, square footage, or payroll, so the full report lists each fee as the agency publishes it.
What should I do first?
Review California business entity formation or registration (if applicable) (California Secretary of State (SOS), Business Entities Section), then Employer Identification Number (EIN) (Internal Revenue Service (IRS)), then California business income and entity tax filings (if applicable) (California Franchise Tax Board (FTB)). Confirm each item's applicability and prerequisites before applying; the report provides a suggested order for the full checklist.
Is this legal advice?
No. It is a research summary of public requirements published by government agencies, each linked to its official page. Confirm with the issuing agency before filing.
Related guides
Researched from official government sources on September 2, 2026 for a typical restaurant. Requirements change and depend on your facts; this page is not legal advice. Confirm with the issuing agency before filing.