This document outlines the basic steps for licensing a restaurant in Delaware. It explains that the owner must first choose a business structure like an LLC or corporation and register it with the state. Second, the owner applies for a restaurant business license with the county clerk's office. Third, the owner requests an Employer Identification Number from the IRS to set up tax accounts. Finally, if the restaurant will serve liquor, the owner must apply for a liquor license as well. Following these steps ensures the restaurant will operate legally.

1. Casey Anderson
Ms. Tanner
April 29, 2013
How to License a Restaurant

2. Introduction
 This will show the basic steps for licensing a
restaurant.
 Restaurants these days are not hard to form, and
can be very profitable
 All of these steps are necessary to run a legal
restaurant.

3. Step 1
 Create a business structure
 Sole proprietorship, general
partnership, corporation, limited liability corporation
(LLC)
 Send registration to Delaware Division of
Corporations
 You will also need to have a name
 $75 fee

4. Step 2
 Apply for restaurant business license with the Clerk of
the Circuit Court’s office in the county of which the
restaurant will be in.
 You will also find the correct forms to fill out for the
Division of Revenue, Division of Unemployment
Insurance, And Office of Workers Compensation.
 For us it’s the superior court in Georgetown.

5. Step 3
 Request Employer Identification Number (EIN)
with IRS to establish tax account
 Corporations are required to file an annual report
and pay franchise taxes
 Partnerships and LLCs do not need to file annual
reports but do need to pay an annual tax of $250
 This is done online

6. Step 4
 Apply for liquor license
(if needed)
 Be sure to have signs
up in your restaurant
that your are waiting
approval of your liquor
license.

7. References
 https://onestop.delaware.gov/osbrlpublic/