Food Truck Permit Requirements in Wilmington, DE

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. Delaware — No Sales Tax

   Delaware has no state or local sales tax. Instead, Delaware levies a Gross Receipts Tax on the seller of goods or provider of services, based on total receipts. Register with the Delaware Division of Revenue.

   Official government source

   Free (gross receipts tax registration)·Immediate (online)

   Free (gross receipts tax registration)

   Immediate (online)

2. Delaware Division of Public Health — Certified Food Protection Manager

   Delaware requires at least one Certified Food Protection Manager on staff at a food establishment. The certification must come from a programme accredited to the Conference for Food Protection standard (ANSI/ANAB) — DPH's Office of Food Protection publishes the approved provider list, which includes ServSafe, National Registry of Food Safety Professionals, StateFoodSafety, Learn2Serve and others, plus Delaware-based training through University of Delaware Cooperative Extension, Delaware Tech, Delaware State University and the Delaware Restaurant Association. Certification is valid five years.

   Official government source

   $80–$150 for the course and proctored exam, depending on provider (ServSafe and equivalents); DPH charges no separate fee·1–2 days for the course and exam

   $80–$150 for the course and proctored exam, depending on provider (ServSafe and equivalents); DPH charges no separate fee

   1–2 days for the course and exam

1. Delaware Division of Public Health — Mobile Food Unit Permit

   Food trucks operating in Wilmington are permitted by the state Division of Public Health's Office of Food Protection — Delaware has no county health departments. The operator files a Mobile Food Unit plan review package (including a Servicing Area Agreement), passes a pre-operational inspection, and receives a permit valid one year from issuance that must be posted on the unit. A separate City of Wilmington Retailer Mobile Food Vendor license also applies.

   Official government source

   $100/year mobile food unit permit, plus a $50 plan review fee for units 1,000 sq ft or less ($100 for 1,001–5,000 sq ft); non-profits are exempt·2–4 weeks after application and inspection

   $100/year mobile food unit permit, plus a $50 plan review fee for units 1,000 sq ft or less ($100 for 1,001–5,000 sq ft); non-profits are exempt

   2–4 weeks after application and inspection

2. City of Wilmington Business License (Department of Finance, Wage/Business License Division)

   Businesses operating inside Wilmington must hold a City of Wilmington business license in addition to their State of Delaware business license. Applications are filed with the Department of Finance, Wage/Business License Division (302-576-2415), and a copy of the current State of Delaware business license must be attached. Fees are set per license-type code; air conditioning, plumbing, heating, mechanical and refrigeration contractors must first pass a trade test with the Department of Licenses and Inspections. Employers also pay a head tax of $15 per month for each employee above five.

   Official government source

   Set by license-type code (fee increase effective 1/1/2024): $200/year for most non-professional services (e.g. landscaping/tree services, beauty parlor/barber shop, day care centers, janitorial, pest control, photographers) and construction trades; $300 for professional services; $250 for retailers; $151 for a mobile food vendor; $50 branch license·1–3 weeks

   Set by license-type code (fee increase effective 1/1/2024): $200/year for most non-professional services (e.g. landscaping/tree services, beauty parlor/barber shop, day care centers, janitorial, pest control, photographers) and construction trades; $300 for professional services; $250 for retailers; $151 for a mobile food vendor; $50 branch license

   1–3 weeks

3. Commissary Agreement

   Most jurisdictions require mobile food units to operate from an approved commissary — a licensed commercial kitchen for food prep, storage, and cleaning. A signed commissary agreement must be submitted with the permit application.

   Official government source

   $200–$700/month (commissary rental fees vary)·Arranged before permit application

   $200–$700/month (commissary rental fees vary)

   Arranged before permit application

Official Sources

• Wilmington / New Castle County Health Department
• Delaware — No Sales Tax

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