Licenses and permits to open a dessert shop in San Diego
Desserts served on site make it a food service business, with the health permit and inspection that go with it. Here are the 10 filings, in the order they're made.
Application for Employer Identification Number (EIN)
Internal Revenue ServiceUS federal
Owners with an SSN or ITIN apply online. A company whose responsible party has neither (most China-based owners) faxes or mails Form SS-4, or calls the IRS international line.
- Fee
- Free
- Filed
- Paper form, faxed or mailed
- Takes
- Fax: about 4 business days. Mail: about 4 to 5 weeks. Phone: issued on the call.
Articles of Organization (California LLC)
California Secretary of StateCalifornia
Filed online in bizfile Online.
- Fee
- $70
- Filed
- Filed online
- Takes
- Online filings are currently reviewed about 3 days after receipt (mail about 8 days), per the Oct 8, 2026 queue.
- Renews
- Statement of Information (LLC-12, $20) within 90 days, then every two years.
Seller's permit
California Department of Tax and Fee AdministrationCalifornia
Register online before your first sale; one permit for each location.
- Fee
- Free
- Filed
- Filed online
- Takes
- Often issued the same day.
- Renews
- Does not expire.
Certified food protection manager
California Retail Food Code, enforced by the county or city environmental health departmentCalifornia
An owner or employee of a place that prepares, handles or serves unpackaged perishable food passes a food protection manager exam from an accredited organization. A new place, a new owner, or a place that loses its certified person has 60 days to have one, and one person can't be certified for two locations. Keep the certificate on file for the inspector.
- Fee
- Varies
- Filed
- Filed online
- Renews
- Every 5 years.
City of San Diego Business Tax Certificate
City of San Diego, Office of the City TreasurerSan Diego
Every business operating in the City of San Diego registers, online on the Treasurer's portal, by mail or in person by appointment. Late fees apply to applications received 15 days after the business start date.
- Fee
- Varies
- Filed
- Filed online
- Takes
- Allow up to two weeks to receive the certificate.
Registration Form for Commercial Employers
California Employment Development DepartmentCalifornia
Register in e-Services for Business within 15 days of paying over $100 in wages.
- Fee
- Free
- Filed
- Filed online
- Takes
- Mail-in registration takes about 10 to 14 days; online is faster.
Food facility plan check
County of San Diego Department of Environmental Health and QualitySan Diego
Submit at least three sets of plans with the application and fee to a DEHQ office; plans are approved before the building permit is issued.
- Fee
- Varies
- Filed
- Filed in person
- Takes
- Plans are approved or rejected within 20 working days of receipt.
Certificate of Occupancy
City of San Diego Development ServicesSan Diego
Issued after the final inspection of building permit work. Needed for a change of occupancy classification or a tenant improvement in a shell building; not needed for a change of owner or tenant when the occupancy doesn't change.
- Fee
- Varies
- Filed
- Filed on the agency's portal
- Takes
- San Diego doesn't publish a delivery time for a commercial Certificate of Occupancy; it's issued once every inspection under the permit has final approval (only affordable housing and shelters get set deadlines).
Public health permit (food facility)
County of San Diego Department of Environmental Health and QualitySan Diego
Required by law for every retail food facility in San Diego County.
- Fee
- Varies
- Filed
- Filed in person
- Takes
- Plans are approved or rejected within 20 working days of receipt, and plan check staff issue the health permit when the facility passes its final inspection.
LLC annual tax ($800)
California Franchise Tax BoardCalifornia
Paid every year by every LLC registered or doing business in California.
- Fee
- $800
- Filed
- Filed online
- Takes
- Paying the $800 LLC tax online through Web Pay is immediate; it's due by the 15th day of the 4th month of the LLC's tax year.
- Renews
- Every year, by the 15th day of the 4th month of the tax year.
More on opening in San Diego
Questions people ask
- How do I get an EIN without an SSN or ITIN?
- How long does it take to get an EIN?
- Does a foreign-owned single-member LLC have to file Form 5472?
- How do I become an importer of record in the US?
- Do I need a seller's permit in California?
- Does a new California LLC have to pay the $800 tax in its first year?
Other businesses in San Diego
Agency requirements change. Check each agency's page before you file.
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Get the plan for your dessert shop in San Diego
This guide covers the city. Your exact address decides the county, the health district and the zoning. Placetta maps every filing for it, fills the official forms from your details, adds the deadlines and puts them up for your approval.
- The full list for your address, in filing order
- The official forms, filled line by line
- Renewal and inspection reminders