Permits for a Retail Store in Houston, Texas

Required under Texas Business & Commerce Code Chapter 71 for any business operating under a name other than the legal name of the owner or entity. Incorporated entities file with the Secretary of State; sole proprietorships and general partnerships file with the county clerk.

Texas does not require a state-level general business license, but many municipalities require a local business operating permit or license to conduct business within city limits. Requirements and fees vary significantly by city.

While issued by the IRS (not a Texas permit), an EIN is a prerequisite for most Texas permits and registrations, including the sales tax permit, TWC unemployment tax registration, and TABC licensing. Required for any business with employees, operating as a corporation or partnership, or withholding taxes.

Texas employers must register with TWC within 10 days of becoming liable. Liability is triggered when an employer pays $1,500+ in wages in a calendar quarter or has at least one employee in 20 different calendar weeks. Employers report wages and pay unemployment tax quarterly on the first $9,000 of each employee's annual wages.

Texas is the only state that does not require employers to carry workers' compensation insurance. However, employers who choose NOT to carry coverage (non-subscribers) must file DWC Form-005 with the Texas Department of Insurance Division of Workers' Compensation annually between February 1 and April 30, within 30 days of hiring the first employee, and within 10 days of terminating existing WC coverage.

A Certificate of Occupancy confirms that a building or space meets all applicable building codes, fire codes, zoning regulations, and is safe for occupancy for the intended use. Required for new construction, change of use/occupancy classification, or significant renovations.

Required for retail locations in Texas cities to verify the space meets building, fire, and zoning codes for retail use. Issued by the city building department after final inspection.

A fire marshal inspection is required before occupancy and typically annually thereafter. The fire marshal verifies fire suppression systems, emergency exits, fire extinguishers, electrical safety, and maximum occupancy compliance. Required for all public assembly and food/beverage establishments.

Required for establishments that anticipate or operate at an occupancy of 50 or more persons, particularly those whose gross sales are 51% or more alcohol. Ensures compliance with fire safety, egress requirements, and maximum occupancy limits for public assembly spaces.

Each retail food establishment must have at least one Certified Food Manager on-site during all hours of operation. The CFM must pass an ANSI-CFP accredited or DSHS-approved food safety certification exam.

All food employees must complete a DSHS-accredited or ANAB-accredited food handler training course within 60 days of employment. The establishment must maintain proof of certification on premises for each food employee.

Before a food establishment permit is issued, and periodically thereafter, the local health authority or DSHS conducts inspections to verify compliance with the Texas Food Establishment Rules (TFER, 25 TAC Chapter 228). Inspections occur at initial opening and at least annually.

Required for any establishment that handles, prepares, stores, or serves food to the public. Issued by DSHS or the local health department/public health district, depending on jurisdiction. Fees are tiered by gross annual food sales volume.

Required by most Texas municipalities for erecting, modifying, or replacing outdoor business signage. Regulations vary by city, with specific rules governing sign size, height, illumination, placement, and proximity to roadways. Some cities have additional historic district or downtown overlay restrictions.

All Texas retailers must obtain a sales tax permit from the Comptroller of Public Accounts before selling taxable goods. Free to obtain. Must collect and remit 6.25% state sales tax plus local rates.

All taxable entities formed or doing business in Texas (corporations, LLCs, LPs, LLPs) must file an annual franchise tax report by May 15. Sole proprietorships (non-LLC) and certain general partnerships are exempt. For report years 2026+, no tax is due if total revenue is at or below $2.65 million, but a Public Information Report (PIR) or Ownership Information Report (OIR) must still be filed.

Required for all businesses selling taxable goods or services in Texas, including food, beverages, and retail items. Must be obtained before opening. There is no fee for the permit, but a security bond may be required. The permit must be displayed at each place of business.

A letter or certificate from the local zoning/planning department confirming that the proposed business use is permitted under the property's current zoning classification. Often required as part of the CO application or TABC licensing process.