This guide describes the Florida rules. You can form your LLC in any state we sell, with Coral Filings as your registered agent: see LLC cost by state.
The state license
Food trucks are licensed as mobile food dispensing vehicles by the DBPR Division of Hotels and Restaurants. The truck is inspected, and you must have a base of operations, often a commissary, where you prep, store and clean.
Local rules
Under section 509.102, Florida Statutes, food truck licensing is up to the state: cities and counties cannot require a separate license, registration or permit or charge their own fee, and cannot ban food trucks across their whole jurisdiction. They keep authority over how trucks operate, such as zoning and where and when you can park, so check each location.
Sales tax
Prepared food is taxable in Florida. Register with the Florida Department of Revenue before your first sale and collect 6% plus your county's surtax.
Insurance
You'll need commercial auto insurance for the truck, and events and landlords will usually ask for general liability.
Why an LLC
A kitchen on wheels comes with real risks: burns, food illness claims and accidents on the road. An LLC generally keeps business claims on the business, but it does not protect you from your own negligence or from personal guarantees. Ask a licensed attorney about your case.
Forming the LLC in another state
The licenses above are Florida's. We form LLCs in 49 states and Washington, D.C. (Florida included), and corporations in nearly every state, and act as your registered agent in each. Compare fees in LLC cost by state and corporation cost by state.
Frequently asked questions
Who licenses food trucks in Florida?
The DBPR Division of Hotels and Restaurants licenses them as mobile food dispensing vehicles.
This page is general information, not legal or tax advice. For your specific situation, talk to a licensed attorney or CPA.