Catering Business Permit Requirements in Manchester, NH

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. New Hampshire — No Sales Tax

   New Hampshire has no state sales tax and no local sales taxes, so businesses need no sales tax permit or resale registration for sales tax purposes. Businesses may instead owe the Business Enterprise Tax and the Business Profits Tax, both administered by the NH Department of Revenue Administration; BET paid can be credited against BPT. Restaurants, caterers and lodging operators separately collect the Meals and Rooms (Rentals) Tax and must hold a DRA license for it. Filing and payment are handled through DRA's Granite Tax Connect portal.

   Official government source

   No fee to register for business taxes with DRA. For taxable periods beginning on or after January 1, 2025, a BET return is due from any enterprise with more than $298,000 in gross receipts or an enterprise value tax base above $298,000; the BET rate is 0.55%·Immediate — registration and filing are done online through Granite Tax Connect

   No fee to register for business taxes with DRA. For taxable periods beginning on or after January 1, 2025, a BET return is due from any enterprise with more than $298,000 in gross receipts or an enterprise value tax base above $298,000; the BET rate is 0.55%

   Immediate — registration and filing are done online through Granite Tax Connect

2. New Hampshire — Certified Food Protection Manager

   RSA 143-A:11-a requires each food service establishment licensed by the state to have a person in charge trained as a certified food protection manager, through a program approved by the Conference for Food Protection or an equivalent industry standard (ANSI-accredited). Establishments with five or fewer food employees on duty need only one certified manager on staff, available but not necessarily present. New Hampshire's self-inspecting cities, including Manchester, Nashua and Concord, apply their own equivalent requirement.

   Official government source

   Course and exam cost is set by the training provider, not the State·Most approved courses and exams are completed in 1–2 days

   Course and exam cost is set by the training provider, not the State

   Most approved courses and exams are completed in 1–2 days

1. City of Manchester Health Department — Food Service Establishment License

   A catering business operating out of Manchester must obtain a Food Service License from the Manchester Health Department's Environmental Health Division, which licenses and inspects roughly 750 food establishments in the city; Hillsborough County has no food licensing role. The process runs through zoning confirmation with Planning and Community Development, scaled floor plans and a Plan Review Application to Health, sign-offs from Fire, Planning and the City Clerk, and a final health inspection. Food must be prepared in a licensed commercial kitchen, and food service establishments are on the City Clerk's enumerated business license list, so a Business License is required as well.

   Official government source

   The Health Department does not publish its fixed-establishment food service fee (payment is by cash or check to the Manchester Health Department); the City Clerk's business license fee is based on floor area — $50 for the first 1,500 square feet plus $2.00 per additional 100 square feet, $50 minimum and $1,000 maximum·Not published; the Food Permit Application is to be completed about two weeks before the anticipated opening date

   The Health Department does not publish its fixed-establishment food service fee (payment is by cash or check to the Manchester Health Department); the City Clerk's business license fee is based on floor area — $50 for the first 1,500 square feet plus $2.00 per additional 100 square feet, $50 minimum and $1,000 maximum

   Not published; the Food Permit Application is to be completed about two weeks before the anticipated opening date

2. Manchester City Clerk — Business License (activity-specific, not general)

   Manchester does NOT require a general business license for all businesses. The City Clerk's Business Licensing and Enforcement Division licenses only specific activities: food-service establishments, high-impact retail selling tobacco/vape/lottery products, peddlers, hawkers, dealers of junk/secondhand goods, pawnbrokers, hotels/motels/B&Bs, tattoo and body-piercing establishments, farmers markets, taxicab companies/drivers, non-consensual towing companies, employment offices, and circuses/carnivals/fairs/festivals/entertainment venues. Businesses outside these categories are not required to hold this license; call (603) 624-6348 to confirm applicability to your specific business.

   Official government source

   Varies by license type; call (603) 624-6348·1-3 weeks (if applicable)

   Varies by license type; call (603) 624-6348

   1-3 weeks (if applicable)

Official Sources

• Hillsborough County Health Department
• New Hampshire — No Sales Tax

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