Restaurant licenses
in Columbus, Ohio
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 Columbus, Ohio, that serves food to customers both in-person and online, employing W-2 staff. It operates in Franklin County and is subject to various federal, state, county, and city licensing requirements.
Requirement labels below refer to this setup. Conditional items depend on additional details.
Authorities researched
- Federal
- Federal Government
- State
- Ohio
- County
- Franklin County
- City
- Columbus
Details to confirm before you apply
- What is the exact risk level assigned by Columbus Public Health?
- What are the specific fees for the Columbus food license and plan review?
- What is the annual renewal date for the Columbus food license?
- Does the FOG program charge a separate permit fee?
- What are the Columbus fire inspection/permit fees?
- Is there a need for a manager-certified person based on the assigned risk level?
- 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 11- 01Columbus Public Health food service operation license (with plan review)Columbus Public Health, Food Protection Program · Columbus
The restaurant prepares and serves food to customers in person at a location inside Columbus city limits, so it needs a retail food service operation license from Columbus Public Health before operating.
RequiredNot published on the program page; confirm with CPH (Ohio food licenses in the county typically expire March 1 annually) - 02Certificate of Occupancy (Columbus) / change-of-use approvalCity of Columbus Department of Building and Zoning Services (BZS) · Columbus
The restaurant occupies a commercial building for a new use (food service), and Columbus requires a certificate of occupancy when establishing or changing a building's use.
RequiredOne-time (no renewal); conditions of use must be maintained - 03Ohio business entity registration (formation)Ohio Secretary of State, Business Services Division · Ohio
The restaurant operates a physical commercial location in Ohio and will exist as a formal business, so it must be formed/registered with the Secretary of State (an LLC or corporation is typical).
RequiredNot published on the fee schedule page; Ohio entities have periodic report obligations - confirm the current report schedule with the Ohio Secretary of State - 04City of Columbus Income Tax Registration (net profits tax + employee withholding)City of Columbus Division of Income Tax (Office of the City Auditor) · Columbus
This business operates a fixed location in Columbus and will have W-2 employees, so it must register with the city to pay the 2.5% municipal income tax on net profits and to withhold city income tax from employees' wages earned in Columbus.
RequiredAnnual return filing; quarterly estimated payments required if estimated tax is $200 or more (ORC 718.08; Columbus City Code 362.07) - 05Ohio vendor's license (sales and use tax registration)Ohio Department of Taxation (issued for the county by the county auditor) · Ohio
The restaurant makes retail sales of tangible personal property (food and merchandise) to customers in Ohio, which Ohio law requires to be registered for sales tax.
RequiredNot published on the taxation pages reviewed - 06Employer Identification Number (EIN)Internal Revenue Service (IRS) · Federal
The restaurant will have W-2 employees and must pay sales/excise taxes, so it needs an EIN to identify itself for federal tax purposes.
RequiredOne-time; no renewal
This example includes 5 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 Columbus check?
Our research identifies City of Columbus Income Tax Registration (net profits tax + employee withholding), issued by City of Columbus Division of Income Tax (Office of the City Auditor), as required. This business operates a fixed location in Columbus and will have W-2 employees, so it must register with the city to pay the 2.5% municipal income tax on net profits and to withhold city income tax from employees' wages earned in Columbus. Check the other city permits in this guide and confirm the requirements for your premises and activities.
How much do licenses and permits cost for a restaurant in Columbus?
About $269 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 Employer Identification Number (EIN) (Internal Revenue Service (IRS)), then Ohio business entity registration (formation) (Ohio Secretary of State, Business Services Division), then Ohio trade name / fictitious name (DBA) registration (if applicable) (Ohio Secretary of State). 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.