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Why it applies: If the owner chooses a corporation, LLC, or other registered entity, the entity must be formed or authorized with the New York Department of State before operating in that entity's name. Condition: Required if the owner forms a corporation, LLC, limited partnership, or other registered entity; not required for a sole proprietorship operating under the owner's legal name.

Fee

Varies by entity type and filing

Renewal

None (one-time)

Processing time

Not published

The intake does not state a legal structure. New York recognizes business corporations, LLCs, partnerships, sole proprietorships, and other forms.

Why it applies: A registered corporation, LLC, or limited partnership must file an assumed-name certificate if it conducts business under a name other than its true legal name. Condition: Required if a corporation, LLC, or limited partnership will use a business name different from its true legal name.

Fee

$25 state filing fee; corporations also pay $100 per NYC county where they do business. No additional county fee for LLCs or limited partnerships.

Renewal

No periodic renewal stated; amend or discontinue when appropriate.

Processing time

Not published

Sole proprietors and general partnerships using an assumed name instead use the applicable borough county clerk.

Why it applies: This applies only if the owner operates as a sole proprietorship or general partnership and uses a business name different from the owner's or partners' legal names. Condition: The legal structure must be a sole proprietorship or general partnership, the business must use an assumed or trade name, and the correct NYC borough/county must be identified. Corporations, LLCs, and limited partnerships file assumed names with the New York State Department of State instead.

Fee

$100 in Bronx, Manhattan, or Queens; $120 in Brooklyn or Staten Island, per NYC311. Confirm the clerk’s current total and copy fees.

Renewal

Not published

The official page does not publish a renewal cycle for this certificate.

Processing time

Not published

Choose the county clerk from the actual borough. New York City alone does not establish New York County.

Why it applies: The restaurant will have W-2 employees, so it must obtain an EIN.

Fee

$0

Renewal

None (one-time)

Processing time

Online: generally issued in minutes; fax: about 4 business days; mail: approximately 4 weeks.

Why it applies: The restaurant will make taxable sales of tangible personal property and restaurant-type food and must register before beginning taxable business.

Fee

$0

Renewal

None (one-time); file periodic sales-tax returns as assigned

The Certificate of Authority must be obtained before beginning business requiring collection of sales tax.

Processing time

Not published

The restaurant may use Form ST-120, Resale Certificate, for qualifying purchases of items purchased for resale. Form ST-120 is not a substitute for the Certificate of Authority.

Why it applies: The restaurant will have W-2 employees working in New York.

Fee

$0

Renewal

None (initial registration); ongoing periodic filings and payments

The employer must file required quarterly wage reports and withholding returns after registration.

Processing time

Not published

NYS-100 is one combined registration. General-business unemployment liability begins with $300 in remuneration in a calendar quarter or acquisition of a liable business; those facts are unknown. Withhold state and applicable resident local income taxes under the employee rules. These are not three separate applications.

Why it applies: The restaurant will have W-2 employees, and NYC requires proof of workers’ compensation coverage as part of the food establishment permit process.

Fee

Insurance premium varies by payroll, classification, and insurer.

Renewal

Maintain coverage; renewal follows the policy term.

Current proof is required when renewing the NYC Food Service Establishment Permit.

Processing time

Not published

The food permit requires coverage documentation. A no-employee exemption does not match the stated facts.

Why it applies: The restaurant will employ workers and must resolve disability and Paid Family Leave coverage timing. Condition: The general employer rule applies four weeks after employing at least one employee on 30 work days in a calendar year; a successor to a covered employer becomes covered immediately. Duration and acquisition history are unknown.

Fee

Premium or contribution varies

Renewal

Generally annual policy renewal; insurer controls policy term

Coverage must be maintained while the employer has covered employees. Employee contribution rules and notices may apply.

Processing time

Not published

The food-permit application separately asks for disability coverage proof or a lawful exemption. Resolve that documentation before applying, even when the statutory duration threshold has not yet been reached.

Why it applies: Legal restaurant use is required; whether a new filing is needed depends on the existing approval and proposed changes. Condition: A new or amended CO is required for a new building or a change in use, egress, or occupancy. An existing restaurant CO may suffice; eligible pre-1938 buildings may use a Letter of No Objection.

Fee

Not published

Renewal

None (one-time)

A Certificate of Occupancy has no expiration date, but an amended certificate or other approval is needed for a change in use, egress, or occupancy.

Processing time

Not published

A final CO does not expire. A Letter of Completion for minor work does not replace confirmation of legal restaurant use.

Why it applies: Commercial restaurant build-outs, kitchen plumbing, gas lines, and exhaust ventilation require architectural plan approval and construction permits. Condition: Required when construction, alteration, plumbing, electrical, or mechanical work needs DOB approval; minor exempt work does not need a permit.

Fee

Varies by project cost and scope of work

Renewal

None (one-time)

Work permits expire upon completion and sign-off of the project.

Processing time

Not published

Review kitchen ventilation, gas, and grease-interceptor work with qualified professionals. Contractor credentials are not licenses the restaurant owner must personally hold.

Why it applies: A new commercial kitchen installation, change of ownership, or covered change to a restaurant hood or cooking-equipment fire-suppression system requires FDNY rangehood plan filing. Condition: Required if the restaurant has a new kitchen installation, a change of ownership, a rearrangement or removal of cooking equipment under an existing hood, or changes to the fire-suppression system, plumbing, or gas shutoff valves.

Fee

$375.00 new application; $525.00 complex technical analysis fee if required

Renewal

None (one-time), unless the system is later changed

Maintenance that only replaces an existing fire-suppression component does not require plan filing. A new filing may be required after six months following a deficiency letter.

Processing time

Not published

This is separate from the recurring Commercial Cooking Systems Permit. Whether it applies depends on the kitchen’s existing approvals and equipment changes.

Why it applies: A fire alarm application is needed if the restaurant’s premises requires a new fire alarm system or a modification to an existing system; the intake does not provide the building’s existing alarm and occupancy details. Condition: Required if a new fire alarm system is installed or an existing system is modified, or if the building’s occupancy and code requirements require one.

Fee

$420.00 new application; $525.00 complex technical analysis fee if required

Renewal

None (one-time)

System inspections and maintenance may be required after approval; the application itself is not a recurring license.

Processing time

Not published

This is not automatically required merely because the business is a restaurant.

Why it applies: Required where 75 or more members of the public may gather indoors or 200 or more outdoors; approved capacity is unknown.

Fee

Not published

Renewal

Initial DOB certificate; obtain the FDNY assembly permit within one year.

Issued initially for one year, transitioning into the FDNY Place of Assembly inspection cycle.

Processing time

Not published

Confirm use, capacity, and layout. Changes can require a new or amended certificate.

Why it applies: NYC requires at least one certified food-protection supervisor to be on site whenever the restaurant is operating.

Fee

$0 for the online course plus a $24.00 final examination fee; the classroom course is $114.00

Renewal

Does not expire

The separate ten-year rule concerns replacement of a lost or damaged certificate, not periodic renewal.

Processing time

Course and in-person exam scheduling varies.

Keep a certified supervisor on site during operation, including food receiving and preparation. Cover every shift.

Why it applies: A restaurant that prepares or serves food to customers is a food service establishment and must obtain this city permit.

Fee

$280 for most establishments; frozen-dessert manufacturing adds a separate fee.

Renewal

Annual

The permit expires one year from the end of the month in which the application was made. A yearly inspection is conducted.

Processing time

Normal opening may begin 22 days after application; earlier opening requires a pre-operating inspection. Other agency approvals must also be in place.

Certified supervision is required before opening. The Health Department still conducts its permit inspection; the waiting period does not waive other approvals.

Why it applies: Manufacturing ice cream, frozen yogurt, and other covered frozen products requires an additional city permit. Condition: Required if the restaurant manufactures frozen desserts for retail sale; the menu and equipment are unknown.

Fee

$25 with six or more months left on the food-service permit; $12.50 with less than six months left.

Renewal

Annual; expires with the food-service permit.

Processing time

Not published

Why it applies: A restaurant needs this permit if its cooking appliances produce grease vapors, steam, fumes, smoke, or odors requiring local exhaust ventilation; the intake does not specify the cooking equipment. Condition: Required if the restaurant uses commercial cooking appliances such as deep fryers, broilers, griddles, hot-top ranges, ovens, barbecues, or rotisseries that require a local exhaust system.

Fee

$70.00, plus possible additional fees for acceptance tests of commercial cooking fire-extinguishing systems

Renewal

Annual

An FDNY inspector visits annually and performs an inspection before permit expiration.

Processing time

Not published

The $70 operating permit is separate from applicable plan-review and acceptance-test charges. Cleaning-technician certificates belong to those performing the work; every restaurant owner need not personally obtain them.

Why it applies: Required where 75 or more members of the public may gather indoors or 200 or more outdoors; approved capacity is unknown.

Fee

Not published; confirm the current fee for the premises.

Renewal

Annual

Annual renewal following FDNY fire safety inspections.

Processing time

Not published

Why it applies: The restaurant will employ W-2 workers.

Fee

$0

Renewal

Ongoing; payroll filings are generally quarterly and annually as applicable.

Form I-9 is completed for each hire. Poster obligations continue while employees are employed.

Processing time

Not published

Payroll deposits and returns, employee verification, and applicable notices are ongoing employer duties. Filing schedules and FUTA liability follow the applicable tax rules; this is not a separate restaurant operating license.

Why it applies: A business incorporated in New York or doing business in New York may have a New York State corporation franchise-tax or other applicable income-tax filing obligation. Condition: The applicable filing depends on the legal structure and tax classification. Corporation-tax filing generally applies to a corporation or an LLC taxed as a corporation; other structures may have owner or partnership filing obligations instead.

Fee

Tax varies by tax base and filing status

Renewal

Generally annual

The cited page states that the return and tax depend on the type of business and tax classification.

Processing time

Not published

This is separate from the Department of State biennial statement and from sales-tax registration.

Why it applies: A corporation or LLC formed or authorized in New York must file a Biennial Statement every two years. Condition: Required only if the business is a domestic or foreign New York-registered business corporation or LLC.

Fee

$9

Renewal

Every 2 years

The filing period is the calendar month in which the original Certificate of Incorporation, Articles of Organization, or Application for Authority was filed.

Processing time

Not published

This is not a tax return.

Why it applies: The restaurant will hire W-2 employees in New York.

Fee

$0

Renewal

Per new hire or rehire

Report within 20 calendar days of the hiring date.

Processing time

Not published

The page also requires reporting of certain independent contractors with contracts exceeding $2,500, but no such contractor fact was provided.

Why it applies: BOI treatment depends on whether the business is formed under U.S. law or is a foreign-country entity registered to do business in the United States. Condition: A U.S.-formed company is exempt under the rule in force on the research date. A company formed under foreign-country law and registered to do business in the United States may have to report; U.S. person beneficial owners and U.S. person company applicants are excluded from the report under the current rule.

Fee

$0

Renewal

Conditional; initial and update filings only if the entity is covered

The final rule became effective August 14, 2026. The intake does not state whether the entity is U.S.-formed or formed under foreign-country law.

Processing time

Not published

Do not confuse a business formed in another U.S. state with a foreign-country entity. The current FinCEN FAQ states that U.S. companies are exempt.

Why it applies: A restaurant may install a storefront sign, but the intake does not state whether it will install a sign or its size, illumination, or projection. Condition: Required for a business sign unless an applicable exception applies, such as a painted sign or a sign smaller than six square feet that is not illuminated.

Fee

Not published

Renewal

Not published

Processing time

Not published

A separate annual illuminated-sign permit may apply to an illuminated sign extending beyond the building line.

Why it applies: A restaurant may install a canopy over the sidewalk entrance, but the intake does not state that it will install one. Condition: Required if the restaurant installs or maintains a canopy on the sidewalk at the entrance to the business.

Fee

Not published

Renewal

Not published

Processing time

Not published

Why it applies: A restaurant needs city authorization to provide outdoor dining on a sidewalk or roadway, but the intake does not say that it will operate outdoor dining. Condition: Required if the restaurant uses a sidewalk or roadway for outdoor dining.

Fee

$1,050 per sidewalk or roadway license for four years. Annual consent fees vary. Deposits: $1,500 sidewalk / $2,500 roadway; hearing charges may apply.

Renewal

Every 4 years

Annual consent payments continue during the four-year license term.

Processing time

Not published

Roadway dining is seasonal, April 1 to November 29; sidewalk dining can be year-round. Confirm application availability and approved setup terms.

Why it applies: A restaurant may owe NYC Commercial Rent Tax if it rents commercial space in Manhattan south of 96th Street and meets the applicable rent and taxpayer thresholds; the intake does not provide the borough, rent, or income. Condition: Required if the restaurant is a tenant of taxable commercial premises in Manhattan south of 96th Street and is not excluded or fully covered by an applicable exemption or credit.

Fee

Tax is 6% of base rent before the 35% base-rent reduction; effective rate stated by the agency is 3.9% before other credits

Renewal

Quarterly and annual filing

Annual returns are due June 20. Quarterly returns are due September 20, December 20, and March 20 when required.

Processing time

Not published

The small-business credit may exempt qualifying tenants, including tenants with total income of $5 million or less and annualized base rent before reduction below $500,000, subject to the agency’s rules.

Why it applies: Businesses operating in New York City must pay municipal income taxes (General/Business Corporation Tax for corporations, or Unincorporated Business Tax for LLCs/sole props). Condition: The applicable city business tax and return depend on legal structure, tax classification, activity, and exemptions or credits.

Fee

Tax varies; not a flat license fee.

Renewal

Annual

Annual tax filing.

Processing time

Not published

These are alternative tax treatments, not three automatic taxes for every restaurant. Confirm the treatment with a tax professional.

Why it applies: The restaurant may cross the covered-payroll threshold; having employees alone does not establish liability. Condition: Applies to a nonexempt employer required to withhold NY income tax whose covered payroll across the MCTD exceeds $312,500 in a calendar quarter; payroll is unknown.

Fee

Tax depends on covered payroll and zone rate; no flat permit fee.

Renewal

Quarterly when subject to the tax.

Quarterly filing cycle based on payroll expenses.

Processing time

Not published

NYC boroughs are Zone 1. Self-employed MCTMT rules are separate and depend on owner income.