Catering Business Permit Requirements in Fort Smith, AR

1. EIN (Employer Identification Number)

   Required if you have employees or operate as an LLC or corporation. Free from the IRS.

   Official government source

   Free·Immediate (online application)

   Free

   Immediate (online application)

1. Arkansas Sales and Use Tax Permit — Department of Finance and Administration

   Any business selling taxable goods or taxable services in Arkansas must obtain a gross receipts (sales) tax permit before transacting business, and a separate permit is required for each business location under Ark. Code 26-52-201. The permit is issued by the Department of Finance and Administration's Sales and Use Tax Section. The state sales and use tax rate is 6.500%, with city and county rates added on top — in Little Rock, for example, the combined rate is 8.625% (6.5% state, 1% Pulaski County, 1.125% city).

   Official government source

   $50.00 sales tax permit fee, paid electronically when the registration is submitted.·Register online through the Arkansas Taxpayer Access Point at atap.arkansas.gov. Registration questions go to the Sales and Use Tax Section at 501-682-7104, Ledbetter Building, 1816 W 7th St, Room 1330, Little Rock.

   $50.00 sales tax permit fee, paid electronically when the registration is submitted.

   Register online through the Arkansas Taxpayer Access Point at atap.arkansas.gov. Registration questions go to the Sales and Use Tax Section at 501-682-7104, Ledbetter Building, 1816 W 7th St, Room 1330, Little Rock.

2. Certified Food Protection Manager (Arkansas has no food handler card)

   Arkansas does not issue or require a state food handler card. What the Rules Pertaining to Retail Food Establishments do require, at section 2-102.11, is that at least one employee with supervisory and management responsibility and the authority to direct and control food preparation and service be a certified food protection manager who has passed a test that is part of an accredited program — one evaluated and listed by a Conference for Food Protection recognized accrediting agency, such as ServSafe. Only establishments the health department deems minimal risk are exempt: those serving only commercially prepackaged food, or only approved low-risk non-TCS food.

   Official government source

   The Arkansas Department of Health charges nothing for the certificate. The exam is sold by private accredited providers such as the Arkansas Hospitality Association's ServSafe program or Cooperative Extension, each of which sets its own price.·Establishments permitted after the rule took effect have 12 months from the date the permit is issued to have a certified food protection manager in place.

   The Arkansas Department of Health charges nothing for the certificate. The exam is sold by private accredited providers such as the Arkansas Hospitality Association's ServSafe program or Cooperative Extension, each of which sets its own price.

   Establishments permitted after the rule took effect have 12 months from the date the permit is issued to have a certified food protection manager in place.

1. Arkansas Department of Health — Food Establishment Permit (Catering)

   Catering businesses in Fort Smith must hold a food establishment permit issued by the Arkansas Department of Health under the Food Establishment Permit Act (Ark. Code Ann. § 20-57-204) — not by Sebastian County or the city Finance Department. You need an ADH-approved commercial kitchen and an inspection; renting time in a kitchen that someone else already holds a permit for does not remove the need for your own permit.

   Official government source

   $35 per year for the food establishment permit; new or remodeled facilities also pay a plan review fee of 1% of total mechanical cost, minimum $50 and maximum $500·Driven by plan review and the pre-opening inspection; call ADH Environmental Health at 501-661-2171 for current turnaround

   $35 per year for the food establishment permit; new or remodeled facilities also pay a plan review fee of 1% of total mechanical cost, minimum $50 and maximum $500

   Driven by plan review and the pre-opening inspection; call ADH Environmental Health at 501-661-2171 for current turnaround

2. City of Fort Smith Business License

   All businesses inside Fort Smith city limits must hold a business license unless they qualify for an exemption. Licenses are governed by Chapter 13, Article 3 (Occupational Registration) of the city code and are applied for and renewed online through the city's CityView portal. Fees are flat by license type — they are not scaled to gross revenue. Renewal notices are mailed the month before expiration.

   Official government source

   Free for the first year for new business owners in Fort Smith; $100 per year to renew a typical business license, or $150 per year for a food truck·Processing takes anywhere from one day to two weeks depending on the application; questions go to [email protected] or 479-784-2299

   Free for the first year for new business owners in Fort Smith; $100 per year to renew a typical business license, or $150 per year for a food truck

   Processing takes anywhere from one day to two weeks depending on the application; questions go to [email protected] or 479-784-2299

Official Sources

• Sebastian County Health Department
• Arkansas Department of Finance and Administration — Sales Tax Permit

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