How to Start a Restaurant in Utah: Health Permit, City License and Liquor Quotas

Starting a restaurant in Utah means working with several separate offices, and each one wants its paperwork before the next can move. The Utah Division of Corporations and Commercial Code registers your business entity. The county health department reviews your plans and approves your kitchen. Your city or town issues the business license. If you plan to serve alcohol, the Department of Alcoholic Beverage Services (DABS) controls that license, and the state Tax Commission handles sales tax. This guide covers how to start a restaurant business in Utah in the order that works for most operators, with the figures we could verify and clear notes where you need to confirm a number yourself.

Disclaimer: This article is informational content, not legal or tax advice. Fees, processing times, and rules change. Confirm current figures with the agency named in each step. For a lease, an ownership structure, or a liquor application, talk to a qualified attorney or certified public accountant (CPA).

What You Need Before You Start

Gather these items before you file anything. Most of the later steps ask for them.

• A restaurant name you have checked against Utah business records
• A Utah street address for the business and for your registered agent
• The names, addresses, and ownership percentages of every owner
• A federal Employer Identification Number (EIN) from the IRS, which you need for banking, payroll, and sales tax
• A draft menu, seating plan, and equipment list, since the health plan review packet typically asks for them
• Written confirmation from the city or sewer provider about water and sewer connections for the site
• A budget that includes every permit fee, plan review fee, and deposit, with each figure confirmed with the agency that charges it
• A candidate for certified food safety manager training

Step-by-Step: Opening a Utah Restaurant

Step 1: Form your entity and register your name

Utah has no statewide general business license. Registering your entity with the Division of Corporations and Commercial Code is a registration, not a license. You still need the city or county license in Step 5 and the food and liquor permits in later steps.

Most restaurants form either a limited liability company (LLC) or a corporation. An LLC files a Certificate of Organization, with a $59 filing fee. A domestic corporation files Articles of Incorporation, also at $59. Expedited processing costs $75 per filing under the Division's current fee schedule. Most online filings are approved instantly. When a filing needs manual review, the Division states 2 to 4 business days from receipt, and it has posted 7 to 10 business days during backlogs. File through the Utah Business Registration System at businessregistration.utah.gov, which you access with a UtahID.

Your entity name must include "limited liability company," "limited company," or an accepted abbreviation such as LLC or L.L.C. The name must be distinguishable from existing entity, reserved, registered, and assumed names on Division records. If you need time to finish your build-out, you can reserve the name for 120 days for $22.

You must also name a registered agent with a Utah street address. A PO box may be listed only in addition to a street address. The agent can be an individual, a registered business in good standing, or a commercial registered agent. A commercial registered agent registration costs $52.

If your restaurant will operate under a name different from the entity name, you need an assumed name (DBA), also called a business name registration. A DBA is filed with the state Division, not the county. It costs $22 to register. Check the Division's DBA page for the renewal term and fee. The LLC's recurring filing cost is the $18 annual renewal. It is due each year on the anniversary of registration, the renewal window opens 60 days before that date, and a late renewal carries a $10 fee. Corporations also pay an $18 annual renewal.

Step 2: Confirm zoning and utility connections

Check the location before you sign a lease. A restaurant needs zoning that allows food service at that address, and the city will confirm this when it issues your business license. Ask the landlord and the city about the following:

• Culinary water and sewer: On a new facility, the city must send letters confirming sewer and culinary water connections. Get these in writing before you commit to the lease.
• Grease trap rules: Ask the sewer district what grease interceptor or grease trap it requires, and whether it has specific sizing or maintenance rules. A grease trap that does not meet the sewer district's rules can delay your opening.
• Fire access and capacity: Confirm with the city that the building's occupancy and exits fit your seating plan. The fire inspection in Step 10 checks the same conditions.

Step 3: Submit plans for health plan review

In Salt Lake County, you must submit plans to the Salt Lake County Health Department Food Protection Bureau before you build or remodel a food establishment. Call 385-468-3845 to confirm the current submission process. Plan review takes a minimum of 10 working days, so build that into your schedule. The plan review fee is calculated when you submit, and the Bureau quotes the permit fee. Ask for current amounts in writing rather than relying on a figure from an old article or a forum post.

If your restaurant is in another county, that county's health department runs its own plan review, sets its own fees, and may have different timelines. Contact the health department for that county before you sign a lease.

Step 4: Build out under health inspections

Health inspectors visit during construction. Ask at plan review which inspection stages apply to your project, such as rough-in inspections for plumbing and hand sinks, and before walls and floors are finished. Fixing a sink location on paper costs far less than moving it after the tile is set. Do not order major equipment until the plan review comments are resolved, unless you can return or resell it.

Step 5: Get the city business license and zoning clearance

After you register with the Division, you must obtain a business license from the city, town, or county where the business is located or operating. A city license covers the business inside that city's limits. A business outside city limits gets its license from the county. A city license does not transfer between cities, so if you relocate across a city line, you need a new license at the new address. Ask the city what zoning clearance requires, what the license fee is, and what documents they want. Figures vary by jurisdiction, so confirm them with the city's business license office.

Step 6: Apply for the food service permit

After your plans are approved and the build-out is substantially complete, submit the food service permit application and pay the fee to the health department. The Bureau quotes the permit fee, so request it before you budget for it. This permit does not transfer when ownership changes. If you buy an existing restaurant, the new owner must apply for its own permit, and you should not assume the previous owner's permit carries over.

Step 7: Register a certified food safety manager

Have at least one certified food safety manager on staff, and register that person through ServSafe or an equivalent program that the health department accepts. Confirm the accepted programs and any exam requirements with the Bureau. Course and exam prices come from the training provider, so compare them before you enroll.

Step 8: Get food handler permits for every employee who needs one

Staff who handle food need food handler permits. Confirm with the Food Protection Bureau which training is accepted, how long a permit lasts, and what it costs. Build the cost and time into your hiring plan. A new cook who has not finished training cannot work the line on day one, so schedule training before opening week.

Step 9: Apply for a DABS license if you will serve alcohol

If you plan to serve beer, wine, or liquor, you need a license from the Department of Alcoholic Beverage Services (DABS). Alcohol licenses are quota-limited in Utah and require local consent, so the process depends on your city or county and on whether a license is available for your area. Start this step early. Ask your city or county clerk how local consent works, and confirm current license types, fees, and timelines directly with DABS before you sign a lease that depends on a liquor license.

Step 10: Pass the fire inspection and preopening inspection

Schedule the preopening inspection after equipment is installed, the kitchen is finished, and your staff training is complete. The preopening inspection is run by the health department and may include the fire marshal and the building inspector. Items that fail the inspection must be corrected before you open, so walk through the space with your contractor and your plan review notes first. Expect to correct sanitation details, signage, and fire safety items such as extinguisher placement and exit lighting, since these are common findings.

Step 11: Register for sales tax with the Tax Commission

Any seller with an established presence in Utah needs a Utah Sales Tax License from the Utah State Tax Commission. Register through the Taxpayer Access Point (TAP) at tap.tax.utah.gov, and do it before your first sale. Utah's state sales tax rate is 4.85%, and the state rate on grocery food is 1.75%. Combined state and local rates run from 6.35% to 9.55%, depending on jurisdiction. The combined grocery food rate is 3.0%. Prepared meals sold in a restaurant are not grocery food, so do not apply the grocery rate to your menu. Confirm the rate that applies to your location and your sales with the Tax Commission.

Common Mistakes to Avoid

• Signing a lease before checking zoning and utilities. A site that cannot get sewer or water letters or grease trap approval can stall the entire project.
• Treating registration as a license. The Division registration does not replace the city or county business license, the health permit, or the DABS license.
• Assuming a city license moves with you. A city license does not transfer between cities, and a county license covers only the unincorporated area it was issued for.
• Filing your DBA with the county. Assumed names are filed with the Division statewide.
• Ordering equipment before plan review comments are resolved. Layout changes after purchase can mean restocking fees, rework, or a second round of plan review.
• Assuming a permit transfers on sale. The food service permit is not transferable on a change of owner. Budget for a new application.
• Leaving the liquor license until the end. Quota limits and local consent can take time, so start this track while the build-out is underway.
• Forgetting the annual renewal. The $18 Division renewal is due yearly, and a late renewal adds a $10 fee. Put the renewal window, which opens 60 days before your anniversary, on your calendar.
• Quoting fees from memory. The health department, city, and DABS set their own amounts. Ask for current figures in writing before you finalize your budget.

Expected Results and Timeline

A careful sequence can help you open with fewer surprises, although no plan removes every delay. Operators who finish zoning, utilities, and plan review before they buy equipment are often able to move through inspections with fewer corrections. Staff training and inspection preparation may also reduce the number of items that need correction on opening week. The timeline below shows what the agencies have published. Treat any figure marked as a confirmation item as something to verify, not a settled number.

Stage	Agency	Published timing or cost
Entity filing (LLC or corporation)	Division of Corporations and Commercial Code	$59 filing fee. Most online filings are approved instantly. Manual review is 2 to 4 business days, and 7 to 10 business days during backlogs.
Name reservation	Division of Corporations and Commercial Code	$22, held for 120 days
Assumed name (DBA)	Division of Corporations and Commercial Code	$22 to register; check the DBA page for the renewal term and fee
Annual renewal	Division of Corporations and Commercial Code	$18 per year, window opens 60 days before the anniversary, $10 late fee
Health plan review (Salt Lake County)	Salt Lake County Health Department, Food Protection Bureau	Minimum 10 working days. Plan review fee is calculated at submission. Confirm at 385-468-3845.
City or county business license	City, town, or county	Confirm the fee and zoning clearance requirements with the local business license office
Food service permit	Salt Lake County Health Department, Food Protection Bureau	Fee quoted by the Bureau. Confirm before budgeting.
Preopening inspection	Health department, which may include the fire marshal and building inspector	Must pass before opening. Confirm scheduling and any fees with the Bureau.
Liquor license (if applicable)	Department of Alcoholic Beverage Services (DABS)	Quota-limited, requires local consent. Confirm license types, fees, and timelines with DABS.
Sales tax license	Utah State Tax Commission	Required before your first sale for any seller with an established presence in Utah. Confirm rates for your location.

Official Resources

• Utah Division of Corporations and Commercial Code: commerce.utah.gov/corporations
• Utah Business Registration System and business search: businessregistration.utah.gov
• Assumed name (DBA) registration: commerce.utah.gov/corporations/business-entities/dba
• Online registration instructions and name reservation: commerce.utah.gov/corporations/online-registration-instructions
• Utah State Tax Commission: tax.utah.gov
• Sales tax registration (TAP): tap.tax.utah.gov
• Utah Small Business Development Center (Utah SBDC): utahsbdc.org
• U.S. Small Business Administration, Utah district: sba.gov/district/utah

The Utah SBDC offers free advising for many new business owners, and it is a good place to review your budget before you sign a lease. For the health permit, the Salt Lake County Health Department Food Protection Bureau at 385-468-3845 is the authority to confirm current fees, plan review requirements, and inspection stages. For liquor, confirm with DABS before you rely on a license in your business plan.

Final reminder: This guide is informational only and does not replace legal or tax advice. A restaurant involves leases, employment rules, tax obligations, and alcohol regulation, so consult a qualified attorney and CPA before you commit to a site, a structure, or a budget.