Opening a store

What permits do you need to open a restaurant in Texas?

By the Fair Permits licensing team · Updated November 10, 2026 · 3 min read

Short answer

A new Texas restaurant needs a sales and use tax permit (Comptroller, free), a certificate of occupancy (city), a food establishment permit (local health department, $258 to $773 a year under the Texas fee tiers), and a TABC permit if it serves alcohol: BG for beer and wine on premises ($1,900 for two years) or MB for mixed drinks ($5,300). Add an assumed name certificate if the restaurant name differs from the company name.

At a glance

Sales and use tax permit

Issued by: Texas Comptroller of Public Accounts
Government fee: $0. The Comptroller can ask for a security deposit in some cases.
Typical time: Often same day when we file in person; about 2 to 3 weeks online. The paper permit arrives by mail about a week later.
Renewal: Does not expire while the store operates. Returns are due on time even with no sales.

Certificate of occupancy

Issued by: City permitting office (outside city limits: county fire marshal)
Government fee: Houston: $94 to $537.12. Other cities and counties set their own fees.
Typical time: Houston processes the request the same day; the inspection follows and a corrections report is ready within 24 hours.
Renewal: Houston certificates don't expire, but a new one is needed for a change of use, size or (in some cities) owner.

Food establishment (health) permit

Issued by: City or county health department (Houston Health Department, Harris County Public Health, Fort Bend County, or Texas DSHS)
Government fee: Texas model fees: $258, $515 or $773 a year by food sales (Houston follows these tiers since September 2025). Plan review and inspection fees vary.
Typical time: Houston: up to 15 business days; book the pre-opening inspection at least 14 business days ahead.
Renewal: 1 year in Houston. Not transferable to a new owner.

Alcohol permit (TABC)

Issued by: Texas Alcoholic Beverage Commission (TABC)
Government fee: TABC state fee for 2 years by permit: beer and wine to go (BQ) $1,900; beer only to go (BF) $1,100; beer and wine on premises (BG) $1,900; beer only on premises (BE) $1,100; mixed beverage (MB) $5,300; package store (P) $1,800; wine-only package store (Q) $1,600. Plus city and county fees, bond and newspaper costs where they apply.
Typical time: About 2 to 3 months: up to 30 days for the city and county sign-offs, then about 30 to 60 days of TABC review. On-premises permits that need the 60-day sign take longer.
Renewal: 2 years. Renew from 30 days before expiry; up to 30 days late with a $100 late fee.

Fees and times as published by each agency (checked November 10, 2026). We confirm them again when we file.

The core permits

Sales and use tax permit. Restaurant meals are taxable in Texas, so every restaurant needs one, and TABC requires it. See the sales tax guide.
Certificate of occupancy. Turning a retail space into a restaurant is a change of use, which usually means building permits, plan review and possibly a grease trap, hood and fire suppression before the CO. A former restaurant space is faster. See certificates of occupancy in Houston.
Food establishment permit. From the city or county health department, after plan review and a pre-opening inspection. A certified food manager is required, and every food employee needs a food handler card within 60 days of hire. See food permits in the Houston area.
TABC permit, if you serve alcohol (below).

Choosing a TABC permit

Code	For	TABC state fee (2 years)
BE	Beer only, on premises	$1,100
BG	Beer and wine, on premises	$1,900
MB	Mixed drinks (spirits), beer and wine	$5,300 original

On-premises permits need a 60-day sign posted at the location before TABC issues the permit, so the TABC timeline for a restaurant is often 3 months or more. A restaurant with a mixed beverage permit often also holds a food and beverage certificate (FB), which shows that food is a real part of the business, and many locations need a surety bond. Cities and counties add their own fees on top of the state fee.

Open the restaurant without alcohol while the permit is pending if you need to; you cannot sell or serve any alcohol until the permit is issued.

Other permits that often apply

Assumed name certificate if the restaurant name is not the company's legal name. See the DBA guide.
Sign permit from the city for exterior signs.
Grease trap or wastewater permit in cities that regulate grease discharge, including Houston.
Music licensing (ASCAP, BMI and similar) if you play music for customers. It is a private license, not a government permit, but it is enforced.
The yearly franchise tax filing for the company every May 15. See franchise tax and the PIR.

Food trucks and home kitchens

Food trucks need a mobile food unit permit from the health department where they operate, and usually a central preparation facility. Texas cottage food rules let individuals sell some low-risk foods made at home without a permit, but they do not cover restaurants or most prepared meals.

Frequently asked questions

How much does it cost to get permits for a restaurant in Texas?

In Houston, government fees start around $350 to $1,300 for a restaurant without alcohol (food permit $258 to $773 a year plus the certificate of occupancy) and add $1,100 to $5,300 for a TABC permit. Plan review, construction permits, bonds and local alcohol fees are extra.

What TABC permit does a restaurant need to serve beer and wine?

The Wine and Malt Beverage Retailer's Permit (BG), $1,900 in TABC state fees for two years. Mixed drinks need the Mixed Beverage Permit (MB).

How long does it take to get a liquor license for a restaurant in Texas?

Plan on 3 months or more for on-premises permits, because they need a 60-day sign posted at the location in addition to local sign-offs and TABC review.

Do I need a certificate of occupancy to open a restaurant?

Yes, in Houston and most Texas cities. Converting a non-restaurant space is a change of use and usually needs building permits and plan review first.

Sources

This guide is general information about Texas government filings, not legal advice. Agencies change fees and rules; check the official source or ask us before you rely on a figure.

Food establishment permits in Houston, Harris County and Fort Bend CountyWho needs a food permit in the Houston area, which health department issues it, the $258, $515 or $773 yearly fee tiers, inspections and food manager rules.
How to get a TABC beer and wine permit for a Texas convenience storeThe TABC BQ permit step by step: location checks, the L-CERT sign-offs, AIMS, the $1,900 state fee, the 2 to 3 month timeline, and how renewal works.
How to get a certificate of occupancy in HoustonWhen a Houston business needs a certificate of occupancy, the $94 to $537.12 fee, the same-day processing and inspection, and what changes outside city limits.