Just got through reading all the legalese I can stand. Do I get a retail food, manufacturer or wholesaler license??? I already have a space built separate from my house. Just trying to get all this paperwork done so I can get the ball rolling...and finally stop my friends from asking "when are you going to go into business?"
Love, Love Cake Central (so nice to be inspired again)
Call your county's Health Department, they will have all the answers for you. In Williamson County the license is called a Food Purveyor's Permit, but I doubt it has a uniform name throughout the state. Good luck!!!!
your city will issue this license/permit what ever they call it allowing you to do business. your DBA needs to be obtained from the city hall, the health dept will issue your health permit after inspection, the local TX comptrollers office will give you your sales tax and use certificate so you can collect and pay taxes.
Also note that although you must obtain a sales tax and use certificate from the Comptroller, bakery items are not subject to sales tax:
(b) Sales of exempt food products or water. Food and food ingredients are exempt from sales tax unless otherwise taxable under subsection (c) of this section. Water is exempt as explained in Â§3.318 of this title (relating to Water-Related Exemptions). Heated and unheated bakery items are exempt regardless of size or quantity unless sold with plates or other eating utensils provided by the seller. Separately stated charges for bakery items sold by caterers, mobile vendors, or by restaurants, fast food outlets, lunch counters, cafeterias, hotels, and other similar places of business, are taxable if sold in conjunction with taxable meals in which plates or other eating utensils are provided. For example, a roll served in a restaurant with a meal is taxable even if the roll is served rolled up in a napkin rather than directly on the plate. However, the restaurant is not required to collect sales tax on bakery items purchased without utensils from its bakery.
One of your general questions related to local tax. No state or local tax is
due on the whole cakes. Sales and rentals of decorations, flowers, arches,
chairs, and similar items are taxed based upon a combination of your place of
business and the point of delivery to your customer(s). Our records indicate
that you are located outside CITY A and in COUNTY B. This means that you must
charge your customers state sales tax (6.25%) and COUNTY B sales tax (.5%) for
a combined total of 6.75% on all sales made throughout Texas. You should charge
your customer any city, special purpose district, or transit tax due based upon
the point of delivery to the customer. So, if you deliver decorations or arches
and chairs to a customer in CITY A, you must also collect the CITY A city use
tax of 1.5%. This sale will be subject to 8.25%. However, if you deliver to
CITY C, you will collect the CITY C city use tax of 1% for a combined total of
some bakery supplies will need a copy of it to allow you to purchase tax free. also if you sell boxes, boards or rent out stands, pans ect they are all taxable. you collect it you have to submit it.
Definately call your HD. My shop is in Houston but I am licensed by Harris County not the city of Houston. It goes by your physical address. If you are wholesaling or selling things w/labels you have to have a permit from the state of Texas. Your HD will tell you everything you need to know!
Where in East Texas are you? I'm in Longview and just got licensed.
Here, I had to have a building inspection, Certificate of Occupancy, Catering permit, Commissary permit, Health Inspection permit and Food Safety Management license.
If you talk with the Health department, they should be able to tell you more of which license you have to have. One person told me Food Manufacturing License, but the health department didn't mention that. I know that if you are going to package your cookies to sell individually, liked in a bag, you have to have FDA approved packaging and have the ingredients listed on the package.