Vendor's License (Sales Tax) — Ohio
Ohio restaurants need a vendor's license (obtained via the county auditor) to collect sales tax; Ohio has no separate general state business license.
What it is. The vendor's license required of any business making retail sales of tangible personal property or taxable services in Ohio — the registration to collect and remit sales tax. Restaurants charge sales tax on food eaten on premises, beverages, and retail sales. Ohio does not issue a separate general state business license; the vendor's license is the core registration.
Who issues it. Ohio Department of Taxation, obtained through your County Auditor (Franklin County Auditor for Columbus) (State/county layer).
When you need it. Before making taxable sales. If you hold a Division of Liquor Control permit, the vendor's license must show the identical name and address as the liquor permit — and you may not close the vendor's license until the liquor permit is transferred or closed.
How to apply. Apply for the vendor's license through the county auditor / Ohio Business Gateway.
Fees. Per the county auditor — see source (⟢ VERIFY).
What SpoonSeal tracks. The document(s) you upload for this requirement, with automatic renewal/expiration tracking (Current, Due Soon, Expired). Where the city publishes health-inspection results (e.g., NYC and Chicago), SpoonSeal syncs them automatically; elsewhere they can be added manually.
References
- Ohio Department of Taxation — Sales and Use Tax — https://tax.ohio.gov/business/sales-and-use-tax — Official source last checked: 2026-07-02
Stay ahead of this requirement
SpoonSeal stores your documents, tracks expirations, and reminds you before anything lapses — so you are always inspection-ready.
Get started free →This guide is informational and not legal advice. Always confirm current requirements with the official agency linked above.