This industry comprises businesses primarily engaged in providing food services from motorized vehicles or nonmotorized carts.
Mobile Food ServicesThis industry comprises establishments primarily engaged in preparing and serving meals and snacks for immediate consumption from motorized vehicles or non-motorized carts. The establishment is the central location from which the caterer route is serviced, not each vehicle or cart. Included in this industry are establishments primarily engaged in providing food services from vehicles, such as hot dog carts and ice cream trucks.
General ConsiderationsBefore starting a business, you probably will need to register with the Florida Department of State, the Internal Revenue Service and the Florida Department of Revenue when you are ready to move forward. After completing these steps, you will need to get a license from one of these Florida agencies:
All mobile food vendors require the use of a commissary. A commissary is an approved facility that provides the necessary support services for the mobile food operation. Support services include: obtaining potable water from an approved source, disposing of waste water and solid waste, cleaning and sanitizing utensils and equipment, storing food, storing single service items and other supplies and preparing food.
Business owners in this category may also wish to explore assistance offered by the Florida Department of Economic Opportunity.
The following represents your interactive licensing checklist for this business category. Select the expandable blue bars below for more information on the specific licenses, permits or registrations that may be required to open your business. We have also included a printable version of the following checklist available at the top of this page for your convenience.
The Florida Department of State’s Division of Corporations serves as the state’s central depository for a number of commercial activities. These activities include a variety of business entity filings, trade and service mark registrations, federal lien recordings, judgment lien filings, uniform commercial code financing statements, fictitious name registrations, notary commissions, and cable and video service franchises.
To file a complaint regarding a business or person licensed by this agency, please see their website. To obtain this agency’s public records, visit: https://www.dos.myflorida.com/offices/general-counsel/public-records-requests/.
The Department of State (DOS) is where you register your business. You can search and access filed information for corporations, limited liability companies, limited partnerships, general partnerships, trademarks, fictitious name registrations and liens. Also, electronic filing and certification can be processed via the Department’s website.
Sunbiz offers several methods in which information can be submitted to the DOS for filing.The Internal Revenue Service (IRS) is the nation’s tax collection agency and administers the Internal Revenue Code enacted by Congress.
If you are required to report employment taxes or give tax statements to employees, you need an Employer Identification Number (EIN) to send with all items you report to the Internal Revenue Service (IRS) or Social Security Administration. If you do not intend to hire others, you may skip this step.
You may apply for an EIN online if your principal business is located in the United States or U.S. Territories. The person applying online must have a valid Taxpayer Identification Number (SSN, ITIN, EIN). You are limited to one EIN per responsible party per day.
The Florida Department of Revenue administers three programs: General Tax Administration, Property Tax Oversight and Child Support. The General Tax Administration program works with Florida businesses that are required to register for, collect, report and remit the taxes and fees administered by the Department.
The Department also manages the State of Florida’s New Hire Reporting Center. Federal and state laws require employers to report newly hired, re-hired and temporary employees, and in some cases contractors, within 20 days of an employee’s start date. This information is used to assist the Department’s Child Support Program with child support orders. The employment information reported through the state’s New Hire Reporting Center is also used to detect and prevent public assistance and reemployment assistance fraud.
For additional information, please visit floridarevenue.com.
To file a complaint regarding a business or person licensed by this agency, please see their website. To obtain this agency’s public records, visit: https://floridarevenue.com/opengovt/Pages/default.aspx.
A business owner or contractor may need to register for, collect, report and/or remit one or more of the taxes, fees and licenses administered by the Florida Department of Revenue. This is dependent on the business’s structure, activities, and whether it hires employees. In addition, businesses must report newly hired, re-hired and temporary employees, and in some cases contractors, through the State of Florida’s New Hire Reporting program managed by the Florida Department of Revenue.
The Department manages the State of Florida’s New Hire Reporting Center. Federal and state laws require employers to report newly hired, re-hired and temporary employees, and in some cases contractors, within 20 days of an employee’s start date. The Department’s Child Support Program uses employment information and employer cooperation to assist with child support order compliance. The reported employment information through the state’s New Hire Reporting Center is also used to detect and prevent public assistance and reemployment fraud.
Register your business to report newly hired, re-hired or temporary employees, and in some cases contractors, within 20 days of an employee’s start date. More info
The Department of Revenue’s Child Support Program works with employers in a variety of ways to ensure compliance with child support orders when applicable. Employers must work with the Child Support Program to respond to income withholding requests and to enroll children in medical insurance plans. Once registered with the New Hire Reporting Center, businesses will be able to access the Child Support Employer Services website to report employee termination and bonus or lump sum payments, request replacement copies of income withholding notices currently in place for employees and contractors, and use the program’s online calculator to get pro-rated child support amounts for employees that have more than one child support case. More info
Businesses in this category may be required to register for, collect, report and/or remit one or more of the following taxes and fees.
Most corporations and certain entities conducting business, or who are incorporated in Florida, including out-of-state corporations, must file a Florida corporate income tax return. Register online or by submitting a Florida Business Tax Application (Form DR-1), or by filing the Florida Corporate Income/Franchise Tax Return (Form F-1120). More info
Reemployment Assistance gives partial, temporary income to workers who lose their jobs through no fault of their own and are able and available for work. If your business will employ workers in Florida, you may register online or submit a Florida Business Tax Application (Form DR-1). More info
Before conducting business, anyone selling, renting, leasing or repairing goods, providing certain services, charging admissions, or renting or leasing short-term lodging, housekeeping accommodations, or commercial real property must register with the Department of Revenue. Additionally, use tax is due on the use or consumption of taxable goods or services when sales tax was not paid at the time of purchase. Register online or by submitting a Florida Business Tax Application (Form DR-1). More info
This surtax, imposed by most Florida counties, applies to most transactions subject to sales or use tax. Businesses must also collect the applicable discretionary sales surtax from the purchaser at the time of sale, then report and remit it to the Department of Revenue. No additional registration is required. More info
The Florida Department of Agriculture and Consumer Services (FDACS) supports and promotes Florida agriculture, protects the environment, safeguards consumers, and ensures the safety and wholesomeness of food. FDACS licenses and inspects various businesses and professions in Florida, such as bakeries, milk producers, weights and measurements, pesticide dealers, oyster harvesting, pre-packaged food sales, beekeepers and travel agents, among others. A variety of different businesses may need to coordinate with FDACS to obtain applicable licenses, registrations and/or permits.
To file a complaint regarding a business or person licensed by this agency, please see their website. To obtain this agency’s public records, visit: https://fdacs.mycusthelp.com/WEBAPP/.
This agency permits mobile food units that derive most of their business from selling only prepackaged foods or non-potentially hazardous food items.
Food manufacturers that process, produce, store, distribute or sell foods at wholesale are required to be permitted by the FDACS. Cold and dry storage warehouses and distribution facilities also require a food establishment permit. Applications and requirements can be found and submitted from the Division of Food Safety website. More info
The Florida Department of Business and Professional Regulation (DBPR) is the agency charged with licensing and regulating businesses and professionals in Florida. A variety of businesses will need to coordinate with DBPR to obtain applicable licenses, registrations and/or permits.
To file a complaint regarding a business or person licensed by this agency, please see their website. To obtain this agency’s public records, visit: https://www2.myfloridalicense.com/instant-public-records/.
This division licenses, inspects and regulates public food service establishments in Florida. These include mobile food dispensing vehicles (food trucks), hot dog carts, theme park carts and temporary food service events. Basically, mobile food trucks can be considered full restaurants on wheels, and hot dog carts are more limited.
Mobile food dispensing vehicles and hot dog carts usually require a plan review and inspection before a license is approved, so be sure to leave time for these processes.
Unlike other food service licenses, temporary event licenses are issued on site at the event.
Effective 6/30/2020, The Occupational Freedom and Opportunity Act per Chapter 509.102 Florida Statutes made the following changes to Mobile Food Dispensing Vehicle (Food Truck) business licensing within the State of Florida: A municipality, county or other local government may not require a business license or fee in addition to a State of Florida issued business license as a condition for the operation of a mobile food dispensing vehicle within their jurisdiction. Furthermore, a municipality, county or other local government entity may not prohibit mobile food dispensing vehicles from operating within the entirety of their jurisdiction. Please note: this does not affect a municipality, county or other local government entity’s authority to regulate the operation of mobile food dispensing other than as explained above. This section does not apply to any port or aviation authority, airport, or seaport.
A Mobile Food Dispensing Vehicle (MFDV) is classified as a vehicle-mounted public food service establishment that is self-propelled or otherwise movable from place to place. More info
Hot Dog Carts are Mobile Food Dispensing Vehicles that limit food preparation to frankfurters (hot dogs and precooked sausages) only. More info
Theme Park Food Carts are mobile or stationary units that operate within the confines of a theme park or entertainment complex as an extension of or in association with a fixed public food service establishment. Such carts are licensed collectively by the entity that maintains and operates them. “Theme park or entertainment complex” means a complex comprised of at least 25 contiguous acres owned and controlled by the same business entity and which contains permanent exhibitions and a variety of recreational activities and has a minimum of 1 million visitors annually. More info
A vendor at an event of 30 days or less where food is prepared, served, or sold to the general public and is advertised and recognized in the community More info
The operator of each public food service establishment to be newly constructed, remodeled, converted or re-opened shall submit properly prepared facility plans and specifications to the division for review and approval in accordance with provisions of law and rule prior to the start of the construction, or change. More info
The Florida Department of Health, nationally accredited by the Public Health Accreditation Board, works to protect, promote & improve the health of all people in Florida through integrated state, county, & community efforts. The department’s goal is to be the healthiest state in the nation through innovation, collaboration, accountability, responsiveness and excellence.
To file a complaint regarding a business or person licensed by this agency, please see their website. To obtain this agency’s public records, visit: http://www.floridahealth.gov/about/sunshine-info/public-records-requests/index.html.
The Department of Health works with food service establishments to ensure their products are not a source of foodborne illness. Generally this includes food service operations located in institutional settings (such as schools, assisted living facilities, detention facilities, adult day cares, etc.), civic and fraternal organizations, bars and lounges that do not prepare food, and theaters that limit their food service to items customarily served at theaters (such as beverages, popcorn, hot dogs and nachos).