Create a Business Plan
Develop your business idea. Every business starts as an idea. Take advantage of free courses to turn your idea into a business plan. Register for business planning courses.
Seek out business advice. Get feedback on your business idea and plan. Small Business Services (SBS) offers hands-on, intensive, cohort-based instruction for your business plan. Sign up for classes.
Write your business plan. A business plan is a living document that serves as a roadmap for your business. Access an online guide to create your business plan.
Register Your Business
Choose your legal structure. The business's legal structure determines who owns and is legally responsible for your business and affects how you file your taxes. Get free advice on legal structures.
Register your business. Corporations, limited liability companies, and limited partnerships register with New York State. General partnerships and sole proprietorships register with the appropriate county clerk. Get free legal advice.
Apply for an Employer Identification Number (EIN). An Employer Identification Number (EIN) — also known as a federal Tax ID number — is a unique nine-digit number assigned by the IRS that businesses use for tax filing and reporting purposes. In some instances, if you are a sole proprietor, you may be able to use your Social Security Number for tax filing and reporting purposes instead. Learn more about EIN.
Register as a sales tax vendor. Register as a sales tax vendor with the NYS Department of Taxation and Finance in order to sell products and services. Apply early to avoid delays in obtaining additional permits. Learn more about the Sales Tax Vendor Certificate.
Research required insurance. Research the necessary insurance types for your business, including workers' compensation, liability, and disability insurance. These are not only essential for securing permits and licenses but also safeguard your business against losses, fines, and legal actions.
Finance Your Business
Determine your financing needs. To start your business, you will need money or capital to purchase equipment and run your operations. Increase your chances of getting financing for your business.
Identify incentive programs. Your business can benefit from programs that allow you to lower your cost of doing business. Small Business Services (SBS) can help you identify and access energy cost savings, tax credits, and other incentives. Learn more about incentives.
Understand your insurance needs. Understand your insurance needs such as workers' compensation, liability, and disability insurance. Some are needed for permits and licenses and protect you from loss, fines, and lawsuits. Managing risk is an essential part of your business. Learn more about insurance.
Find, Plan, and Build Out Your Space
Find a location zoned for your business. Find a location zoned for your business, and at the legally required distance from a school or place of worship if you plan to serve alcohol. Your business location, and the opinion of the local Community Board, will be reviewed for your liquor license application. Learn more about zoning requirements.
Learn more about zoning in your neighborhood. Learn more about zoning in your neighborhood with the Department of City Planning's ZoLa map. Use the ZoLa Map.
Learn about facilities and program sites in your prospective neighborhood. Learn about facilities and program sites in your prospective neighborhood that might impact your business on the Department of City Planning's Facilities Explorer.
Get help understanding and signing your lease. Before signing, talk to a lawyer to make sure the timing is right, the terms are legal, and the agreement is good for you. Get free commercial lease assistance through SBS.
Review your building plans for major and minor construction within your space. Review your building plans for major and minor construction within your space. The NYC Department of Small Business Services (SBS) offers free plan examinations, and experienced client managers can help you navigate the process. Get help with plan examinations.
Plan your food establishment design. Select and engage architect(s), general contractor(s), and/or interior and kitchen designers to plan any changes and ensure that your space complies with building and fire codes. Make sure your architect and/or contractor is licensed.
Changes to a landmarked property. Changes to a landmarked property or building in a historic district must be approved by the NYC Landmarks Preservation Commission before work can begin. Allow time to receive approval. Learn more about work on landmark properties.
If your location will host events where 75 people or more will gather. If your location will host events where 75 people or more will gather, you will need a Place of Assembly Permit. Learn more about the Place of Assembly Permit.
Plan to limit noise. Plan to limit noise from your establishment to avoid fines, and do not play music in front of your business to attract customers. Learn more about the Noise Code.
Limit construction noise. You must create and post a noise mitigation plan to keep noises from bothering neighbors. Failure to do so can result in fines. Learn more about construction noise regulations.
Prepare to Open
Avoid common violations and fines. SBS offers free compliance consultations that can save you time and money. Get help with licenses and permits.
The Federal, State, and City requirements. Learn about the Federal, State, and City requirements, as well as the permits your business will need by using the Step-by-Step Tool.
A Food Protection Certificate Holder Must Supervise Food and Drink Preparation on Site During All Hours of Operation. Make sure you or one of your employees takes the required class to get a certificate. Start early, as this is required for a Food Service Establishment Permit. Learn more about the Food Protection Certificate.
A Food Service Establishment Permit is required even if you are only serving drinks. Learn more about the Food Service Establishment Permit.
Liquor Licenses Cannot Be Taken Over by a New Owner. Liquor licenses cannot be taken over by a new owner. You must apply for a new license from the State Liquor Authority.
Maximize recycling and avoid violations. Set-up your space to maximize recycling and avoid violations. Attend a DSNY training and download or order educational materials. Attend a training.
Light fuel. Light fuel, such as charcoal and wood, must be stored carefully and in small amounts. Ingredients and equipment, such as alcohol and open flames, will affect which permits and licenses you need.
Business signs. Business signs, if nailed or screwed into the building or if illuminated, must be approved by NYC Department of Buildings. Learn more about signs.
Many Permit and Non-Permit Environmental Compliance Requirements. The Department of Environmental Protection (DEP) has many permit and non-permit environmental compliance requirements. Learn more about DEP requirements.
Review DEP's Noise Control Guide. If you are opening or currently operating a bar, restaurant, hotel or entertainment venue, please review DEP’s noise control guide for nightclubs, restaurants, bars, and cafes. View the noise control guide.
Post applicable worker protection posters. Follow Federal as well as New York State requirements. Download posters.
Post prices, refund policy, and other required signs. Post prices, refund policy, and other required signs from the NYC Department of Consumer and Worker Protection. Learn more about posting and signage requirements.
Hire a Team
Get help with hiring. Talented workers can help your business succeed. Let Small Business Services (SBS) help you find the right employees. Get help with hiring.
Laws for employers. Employing New Yorkers means following rules about how much to pay, what benefits to provide and more. Learn more about local laws employers must follow.
Minimum wages. The New York State Department of Labor (NYSDOL) oversees wage regulations in New York State. Businesses employing people in New York State should consult NYSDOL resources to be aware of wage requirements and regulations. Learn more about minimum wage.
Train your employees. Train your employees, so that your team has the skills your business needs. We can help cover training costs. Learn more about employee training.
Unemployment insurance. It's important to understand your business’ unemployment insurance requirements. Contact the New York State Department of Labor for more information. Learn about unemployment insurance.
Workers' compensation. It's important to understand your workers' compensation insurance requirements for your business. Contact the New York State Department of Labor for more information. Learn about workers' compensation insurance.
Open and Operate
Display licenses and required posters. Use the NYC Checklist for Required Signs for Restaurants and Bars. Read the Checklist (PDF)
Give customers clear receipts. Show prices and print your business name and address on your invoices and receipts.
Prepare and pay your taxes. Learn about taxes in NYC.
Develop a safe atmosphere. Read Best Practices for Nightlife Establishments, a guide developed by the NYC Police Department and the NYC Hospitality Alliance. Read the guide.
Give customers clear invoices. Show prices and print your business name and address.
Get permits and limit air pollution. If you release fumes into the air, you may be subject to the New York City Air Pollution Control Code (Air Code).
Hazardous materials above threshold amounts. Hazardous materials above threshold amounts must be registered under NYC Department of Environmental Protection’s Right-to-Know program. Many common materials such as paint, solvents, inks, pool chemicals, and cleaning products can have hazardous characteristics. Learn more about Right-To-Know.
All vehicles may only idle as permitted or face fines. As a general rule of thumb, no person should allow the engine of a motor vehicle to idle for longer than three minutes while parking, unless it is an authorized emergency motor vehicle, or a vehicle using an engine to operate a loading device. The legal idling time is reduced to one minute if the vehicle is parked adjacent to a school facility. Learn more about idling regulations.
Watch for asbestos. A licensed asbestos investigator must determine if asbestos is present, and if so then a licensed abatement contractor must contain it and give notice to the NYC Department of Environmental Protection before you can demolish or renovate the structure. Learn more about asbestos rules and regulations.
Train your employees on sexual harassment prevention. You must do so under state law. Learn more about sexual harassment training.
Failure To Accept Cash Payments
Penalty: A food store or retail establishment that violates this section is liable for a civil penalty of not more than $750 for the first violation, $1,350 for the second violation, and $1,500 for the third and each subsequent violation. 6 RCNY § 6-72
Cash Payments
1. Your store cannot refuse to accept cash payments from consumers (NYC Code §20-840).
- Your store may refuse bills above $20.
- Your store may refuse cash payments for telephone, mail, or internet-based transactions, unless the transaction takes place in the store.
- Your store may accept prepaid cards from an on-site device that converts cash into prepaid cards, but only if:
- The device does not charge a fee for the prepaid card or require a minimum deposit above $1.
- Upon request, the device provides the consumer with a receipt stating the amount of cash the consumer deposited onto the prepaid card.
- Cash deposits onto the prepaid card do not expire.
- There is no limit on the number of transactions a consumer can complete with the prepaid card.
You must clearly post a sign on or immediately next to the device when it is not working that states your store is required to accept cash payments and consumers may report violations by calling 311.
2. Your store cannot charge a consumer who pays in cash a higher price for the same “consumer commodity” than a consumer who pays by credit card or other cashless transaction. (NYC Code §20-840(c))
Tip: “Consumer commodity” means any article, good, merchandise, product, or commodity of any kind that is produced, distributed, or offered for retail sale.