Permit guides › Los Angeles › LA-BF-03
California Seller's Permit: Los Angeles restaurant guide
CDTFA
What it is
Lets you collect and remit sales tax on taxable sales — restaurant meals and drinks are taxable — and must be displayed at the location.
When a restaurant needs it
Before your first sale; one permit per selling location.
How to apply
Register online through CDTFA Online Services (free).
Documents you’ll need
- EIN and entity information
- Owner/officer/member personal information
- Location address and start date
- Expected monthly sales
Fee
No charge for the permit; CDTFA may require a security deposit
Processing time
Often issued during the online session; varies if CDTFA requests more information
Renewal
No renewal; file sales tax returns on the schedule CDTFA assigns
Who files
The owner, partner, officer or LLC manager registers; an accountant can assist.
Good to know
The security deposit amount, if any, is set case by case and is returned when you close the account.
Official source
CDTFA — obtaining a seller's permit · CDTFA — tax guide for restaurant owners
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Last reviewed 2026-10-06. Guidance only, not legal advice.