How to Start a Restaurant in Maine: Health Inspection Program Eating Place License at $220, $265 or $300 by Seats, the $100 Portland, Lewiston and South Portland Rate and 8% Prepared Food Tax

If you want to know how to open a restaurant in Maine, the process has three parts that people often mix up: forming the business entity, getting the state food license, and handling local and tax requirements. Maine has no general statewide business license and no general town business license. Registering an LLC or corporation is a filing with the Secretary of State, not a license. Restaurant licensing is set by activity, and for an eating place the license that matters most is issued statewide by the Maine CDC Health Inspection Program (HIP), not by a town health office.

This article is informational, not legal or tax advice. Fees and rules change, and the figures below reflect the sources we checked on 2026-10-28. Confirm every number with the agency named before you pay or file. For entity structure, lease terms, liability and tax elections, talk with a Maine attorney and a CPA.

What You Need Before You Start

Gather these items before you file anything. Most delays come from missing paperwork, not from the state being slow.

• A business name that you have checked against the Maine Secretary of State business search at apps3.web.maine.gov/nei-sos-icrs/ICRS. An LLC name must include "limited liability company," "limited company," "L.L.C.," "LLC," "L.C." or "LC."
• A registered agent with a Maine address. A noncommercial agent needs a physical street address in Maine, not a P.O. Box. A commercial agent must be on the Secretary of State list.
• A filing fee of $175 for an LLC (Certificate of Formation, Form MLLC-6) or $145 for a corporation (Articles of Incorporation, Form MBCA-6). Maine does not accept online formation filings, so these are printed fillable PDFs that you mail or deliver with payment.
• A floor plan with seating counts, kitchen layout and any outdoor seating. HIP fees depend on seat count, so an accurate number matters.
• A menu that shows whether you plan full service, takeout only or a limited menu, since each has its own HIP fee.
• A lease or property address and a list of questions for your town office about zoning and permits.
• A federal Employer Identification Number from the IRS for most entities with employees or a separate tax identity.
• A budget line for licenses and filings, including the $85 annual report, the HIP fee and any municipal fees.

Step 1: Choose Your Business Structure and File With the Secretary of State

Most restaurant owners in Maine form a limited liability company. An LLC is taxed by default as a pass-through, so members report income on their Maine individual income tax returns at graduated rates of 5.8% to 7.15%. For tax years beginning on or after January 1, 2026, a 2% surcharge applies to Maine taxable income above $1,000,000 for a single filer, $750,000 for married filing separately, or $1,500,000 for married filing jointly or head of household. An LLC that elects corporate treatment pays Maine corporate income tax at 3.5% to 8.93%. Maine has no separate LLC franchise tax and no separate LLC annual tax.

File the Certificate of Formation (Form MLLC-6) under 31 MRSA 1531 with the Division of Corporations, UCC and Commissions. The standard filing fee is $175. Processing for corporate filings is listed as 2 to 7 business days, but that figure has varied between snapshots, so plan for it to change. Expedited handling is available:

• 24 Hour Service: $50.00 per request
• Immediate Service, completed when the request is made: $100.00 per request

Availability depends on staffing, and the Bureau notes delays during high volume of expedited requests. If you need a firm opening date, do not assume expedited service will be available on the day you ask.

A corporation files Articles of Incorporation (Form MBCA-6) under Title 13-C, the Maine Business Corporation Act, for $145. Most small restaurants do not need a corporation, but if you have outside investors or plan to sell shares, ask your CPA first.

Reserve the name if you need time

A name reservation on Form MLLC-1 costs $20 and holds the name for 120 days. Use it if your lease or construction timeline is longer than a few weeks. The form is available at the Secretary of State's MLLC-1 PDF.

Appoint a registered agent

Every Maine LLC and corporation must maintain a registered agent under Title 5, chapter 6-A. Appointments and changes are filed on Form CLKRA-3 for $35. The agent must consent to serve, and that consent is certified on the formation document under 5 MRSA 105.2.

If you run a sole proprietorship or a general partnership, you skip the entity filing. Instead, if you operate under a name other than your own, file a sworn assumed-name certificate with the clerk of the city or town where the restaurant operates, under 31 MRSA 1. Municipal certificate fees are set by each city or town, so confirm the amount with the clerk.

Step 2: Confirm Local Requirements in Your Municipality

Maine has 482 organized municipalities: 23 cities, 430 towns and 29 plantations. Your restaurant's location decides which local rules apply. The state does not issue a general town business license, but towns can license named activities by ordinance, and fees vary widely.

Call or visit the town or city office and ask these questions:

• Is my use allowed at this address under the zoning ordinance, and does it need a special permit or site review?
• Do you require a building permit or a change-of-use permit for the build-out?
• Do you issue a local victualer license, and if so, what does it cost and when must it be renewed? Towns may charge this by ordinance, and fees differ.
• Do you require a fire inspection, and who performs it?
• If I plan to serve alcohol, what municipal approval do you require?

Ask for answers in writing when possible. A verbal "that should be fine" from a clerk does not protect you when your inspection or opening date arrives.

If you need help figuring out which state permits apply to your specific activity, the Department of Economic and Community Development runs a free Business Answers licensing assistant at maine.gov/businessanswers.

Step 3: Apply for the HIP Eating Place License and Pick the Right Fee Tier

Eating places in Maine need a license from the Health Inspection Program under 22 MRSA chapter 562. Do not apply to the town health office for this license, because HIP licenses eating places statewide. The current HIP fee schedule, revised February 2, 2026, is below.

License type	Fee
Eating place, 0 to 29 seats	$220
Eating place, 30 to 75 seats	$265
Eating place, over 75 seats	$300
Takeout	$220
Limited menu	$205
Temporary, 1 to 4 days	$130
Temporary, 5 to 14 days	$205
Municipality runs its own delegated inspections (HIP lists Portland, Lewiston and South Portland)	$100 flat

Count seats carefully. A restaurant with 29 seats pays the 0 to 29 seat rate of $220. Add one more seat and you move to the 30 to 75 seat rate of $265. If your business is in Portland, Lewiston or South Portland, HIP lists those cities among municipalities that run their own delegated inspections, which carries a $100 flat rate. Confirm with HIP which rate applies to your address before you submit payment, because the rate depends on who performs the inspection, not on the city name alone.

Late renewal adds $25 if you renew within 30 days of expiration and $125 after that. Put the expiration date on your calendar the day you receive the license.

Step 4: Get Your Certified Food Protection Manager Certificate

Every eating establishment in Maine must employ a Certified Food Protection Manager (CFPM), with some exemptions. For a new establishment or a change of ownership, the HIP application needs the CFPM certificate. HIP's CFPM handout from 2024 sets out the details. Get certified before you apply if you can, or plan the application around the exam date.

In our research we did not find a separate state food handler card requirement. Confirm this with HIP, since your staff training plan depends on it.

Step 5: Register for Sales Tax and Understand the 8% Prepared Food Rate

Restaurants in Maine collect sales tax on prepared food at 8%. Prepared food is taxed at this rate under 36 MRSA 1811 and 1752(8-A), so do not apply the general state sales tax rate to menu items. Your POS system must charge the correct rate for prepared food, and you must register for a sales tax permit with Maine Revenue Services before you start collecting tax.

Register and manage your account through Maine Revenue Services at maine.gov/revenue. The sales tax permit application is available at revenue.maine.gov. Set up the rate in your POS before your opening day, and run a test transaction for each menu category so that taxable and nontaxable items are treated correctly.

The 8% rate also applies to on-premises liquor, so one POS configuration covers both. Ask your CPA how to handle gift cards, delivery fees and catering contracts, since these can create tax questions that a basic setup will not catch.

Step 6: Add Liquor Only If You Need It

If you plan to serve beer, wine or spirits, you need a liquor license from the Bureau of Alcoholic Beverages and Lottery Operations (BABLO) and municipal approval. The municipal step often takes the longest, so start it at the same time as your lease and build-out. Do not sell alcohol on opening day unless both the state license and the local approval are in hand.

Step 7: Check Trade Licenses for Build-Out Work

Maine has no general contractor license and no HVAC license. Some trades are licensed by state boards under the Department of Professional and Financial Regulation, such as plumbing and electrical work. Before you hire, ask each contractor for the license that applies to their trade and verify it with the board. Ask the town whether your build-out needs a permit for electrical, plumbing or mechanical work.

Keep these two points separate. A restaurant that sells prepared food needs the HIP license. A business that makes bakery goods, packaged food or processes food at home goes to the Department of Agriculture, Conservation and Forestry (DACF) for its food processing license, not to HIP.

Step 8: Calendar Your Recurring Obligations

Once you open, you have recurring deadlines. Put them on your calendar on the day you file.

• Annual report: $85 for an LLC (Form MLLC-13) or corporation (Form MBCA-13), due June 1 each year. The first report is due between January 1 and June 1 of the year after formation. File through the online Annual Report system at the Secretary of State's online annual report portal.
• HIP license renewal: Renew before expiration to avoid the $25 and $125 late fees.
• Sales tax filings: Confirm your filing frequency with Maine Revenue Services once your permit is issued.
• Municipal renewals: Any local victualer or other town license runs on the town's schedule, so confirm the date with the clerk.

Common Mistakes to Avoid

• Applying to the town health office for the eating place license. HIP licenses eating places statewide.
• Miscounting seats. Count every seat, including bar stools and outdoor seating you plan to use. The fee tier changes at 30 seats and again above 75.
• Assuming a city means the $100 rate. Confirm with HIP which rate applies to your location.
• Charging 5.5% on prepared food. Prepared food is taxed at 8%.
• Skipping the CFPM step. Plan the certificate into your timeline before the application.
• Forming the LLC and then forgetting the registered agent. The agent must be maintained continuously, not only at formation.
• Looking for an online formation filing. Formation documents are printed and mailed or delivered with payment.
• Signing a lease before zoning is confirmed. Get written confirmation of the permitted use first.

What to Expect From the Process

Timelines vary with your town, your build-out and the agency workload. Based on the sources we reviewed, the state filing itself is often completed within a few business days, but the full path from entity formation to opening usually depends on permits, inspections and construction, not on the state paperwork alone. We cannot promise a specific opening date, and the state does not guarantee one. Confirm HIP processing times directly with the agency before you commit to a lease start date.

Revenue and profit depend on your location, concept, pricing and management. Nothing in this article is a promise of sales or earnings. Treat your first-year numbers as an estimate to test with a SBDC advisor or CPA, not as a guaranteed result.

Get Help Where You Need It

The Maine Small Business Development Centers (Maine SBDC) at mainesbdc.org offer advising for new restaurant owners, including help with business plans and cash flow. The Business Answers assistant at maine.gov/businessanswers can help you identify activity-based licenses. For legal structure, leases and liability, consult a qualified Maine attorney. For tax elections, payroll and sales tax setup, consult a Maine CPA.

Reminder: This article is informational only and is not legal or tax advice. Verify all fees, deadlines and requirements with the Maine Secretary of State, Maine Revenue Services, the Maine CDC Health Inspection Program and your municipal office before you act.