State Constants vs. Address-Dependent Costs
| Line item | Known Florida rule or planning question | Use in the pro forma |
|---|---|---|
| LLC filing | $125 in required Sunbiz charges | Hard state cost. Add registered-agent or professional services only if chosen |
| LLC annual report | $138.75 timely, $538.75 after May 1 | Calendar the deadline instead of treating the late total as optional |
| Sales tax | 6% state rate plus county discretionary surtax on taxable sales | Configure POS by product and service and verify the destination county rate |
| Minimum wage | $14.00/hour through 2026-09-29, $15.00 from 2026-09-30 | Use the rate effective during operation, not the rate on the planning date |
| Food permit | Agency and fee depend on menu, service and food activities | Confirm FDACS vs. DBPR before plans. Do not insert one universal fee |
| Workers compensation | Generally required for non-construction employers at four or more employees | Count full- and part-time staffing under current ownership/exemption rules |
| Build-out | Address-specific: power, water/sewer, sinks, drainage, HVAC, accessibility and possibly hood/grease | Get contractor and utility diligence before LOI. Shell condition overwhelms statewide averages |
| Insurance | Wind, flood, spoilage, utility interruption and business income are distinct questions | Quote the actual address and equipment schedule before the contingency expires |
Official state fees and thresholds checked August 13, 2026. Local receipts, permits, impact charges and construction pricing are not statewide constants.
From Concept to First Cup: The Florida Critical Path
Write the final opening menu
Include pastries, sandwiches, dairy alternatives, reheating, ice, retail beans, catering and alcohol. The menu and service model determine equipment and help identify the regulator.
Confirm FDACS or DBPR jurisdiction
Use the official program pages and ask the agency about the actual operation. Do not rely on the landlord, broker or the business name.
Test the address
Verify use and drive-through rights, occupancy, parking, water/sewer, electrical service, HVAC, drainage, grease, fire, accessibility, signage and delivery flow.
Form the entity and register taxes
Complete Sunbiz filing, EIN and Florida DOR registration. Map local business-tax receipts and every taxable POS category.
Submit plans and build
FDACS retail operators can use voluntary plan review and should submit a complete application about 21 days before opening. DBPR plan review applies to specified new, remodeled, converted and long-closed establishments.
Train, inspect and license
Meet the food-manager/training requirements for the correct regulator, pass local finals and the state opening inspection, and receive the permit or license before service.
Run a storm rehearsal
Document safe shutdown, temperature logs, inventory disposal rules, staff communications, connectivity fallback and the conditions for reopening.