How to open an ice cream shop in District of Columbia
9 licenses, permits and registrations, in the order to get them, each with the agency, the fee and the official page, and what the Census counts of ice cream shops in District of Columbia say.
9 licenses, permits and registrations, in the order to get them
Every row checked against its agency’s page; the latest on Oct 21, 2026.
Step 1 of 5Set up the business. Now: Articles of organization (LLC) and the biennial report
0 of 9 items done. Each step opens when the one before it is complete. Progress stays on this device. Members keep a dated, noted plan for each saved location in the workspace.
1Set up the business0 of 3
File online through CorpOnline. The articles name a registered agent with a District street address. A company that misses its report is administratively dissolved and pays $300 more to reinstate.
Fee
Members
Renewal
Members
Official page
Members
Checked Oct 21, 2026
Needed whenever a sole proprietor, LLC or corporation trades under any name other than its legal name. The Basic Business License is issued in the registered trade name, so register it first.
Fee
Members
Renewal
Members
Official page
Members
Checked Oct 21, 2026
Needed to hire, to open a business bank account and for the FR-500 tax registration. Issued at once online.
Fee
Members
Renewal
Members
Official page
Members
Checked Oct 21, 2026
Register for taxOpens after step 1
Register online before the first sale or the first hire; OTR issues a certificate of registration for each location, and it must be displayed. The general sales tax rate is 6% (a scheduled increase to 7% has been pushed back to October 1, 2027), and restaurant meals and drinks for on-premises consumption are taxed at 10%. The Certificate of Clean Hands that the business license and liquor license ask for comes from the same OTR account.
Fee
Members
Renewal
Members
Official page
Members
Checked Oct 21, 2026
Every business operating in the District holds a BBL, applied for through the online portal in the category that matches the activity. The BEST Act took effect October 1, 2025 and folded more than 100 endorsements into a short list of flat fee categories. The application asks for the certificate of occupancy or home occupation permit, the Certificate of Clean Hands and the entity registration, and the food, beauty and pet categories add an inspection approval before the license issues.
Fee
Members
Renewal
Members
Official page
Members
Checked Oct 21, 2026
Approve the spaceOpens after step 2
A new tenant in a space already approved for the same use files a change of business certificate of occupancy; converting a space to a new use (retail to restaurant, for example) needs a building permit and a use change certificate after the inspections. The occupant load printed on the certificate sets the liquor license tier and the restaurant fee. A business run from home files for a home occupation permit instead, and DLCP will not issue the BBL without one or the other.
Fee
Members
Renewal
Members
Official page
Members
Checked Oct 21, 2026
Get the permits for your kind of businessOpens after step 3
Submit plans to DC Health before building out or converting a space, pass the pre-opening inspection, then apply for the BBL in the Food Services category with the approved inspection report, the certificate of occupancy and the Clean Hands certificate. Restaurants, bars, coffee shops, bakeries, delicatessens and ice cream shops are all food establishments under the food code. Ask DC Health for the seating tier fee that applies to your floor plan before budgeting.
Fee
Members
Renewal
Members
Official page
Members
Checked Oct 21, 2026
Pass an accredited food protection manager exam, then apply online to DC Health for the District card. The person in charge of a moderate or high risk establishment holds the card and it is checked at every inspection, so plan for more than one certified manager to cover the hours.
Fee
Members
Renewal
Members
Official page
Members
Checked Oct 21, 2026
Before the first hireOpens after step 4
Workers’ compensation insurance is required from the first employee. Report each new hire within 20 days. The minimum wage rose to $18.40 an hour on July 1, 2026 ($10.30 for tipped workers), and an employer with 20 or more employees must offer a commuter benefit under the Sustainable DC Omnibus Amendment Act. Paid family leave benefits were trimmed on October 1, 2026 but the employer rate did not change.
The free location checkWho lives and works around an address, the ice cream shops already there and the traffic on its road, from public records.
The full reportWhether the rules allow an ice cream shop at that address, the rent it supports, what has opened and closed nearby, and the questions to settle before signing.
No account. The ice cream shop check reads public records at the address itself.
Sources and dates
DLCP Corporations Division fee schedule for limited liability companies; DLCP biennial report pages; DLCP Corporations Division fees page; D.C. Code 47-2855.02; IRS EIN page; Office of Tax and Revenue FR-500 registration instructions and sales and use tax pages; DLCP license and corporate filing fee summary; DLCP BEST Act pages (D.C. Code 47-2851); Department of Buildings certificate of occupancy pages (use change, new business and occupant load change guides); DOB home occupation permit page; DC Health food establishment and inspection pages (25-A DCMR, the District food code); DLCP Food Services category page; DC Health certified food protection manager pages and list of accepted exam organizations; 25-A DCMR 203; DOES employer tax information and tax rate pages (2026); DOES Office of Paid Family Leave employer pages; DOES Office of Workers’ Compensation employer FAQ; D.C. Code 46-226.06; U.S. Census Bureau County Business Patterns 2023; U.S. Census Bureau Business Dynamics Statistics. Fees are as published by each agency on the date checked; cities add their own.
Questions about opening here.
9 items, in order: articles of organization (llc) and the biennial report, trade name registration (dba), employer identification number (ein), combined business tax registration (fr-500): sales and use tax, withholding, basic business license (bbl) and certificate of occupancy or home occupation permit, and 3 more.
Department of Licensing and Consumer Protection, Internal Revenue Service, Office of Tax and Revenue, Department of Buildings, DC Health and Department of Employment Services.
With articles of organization (llc) and the biennial report (Department of Licensing and Consumer Protection (DLCP), Corporations Division), then trade name registration (dba). The steps run structure, tax, space, permits and employer, in that order.
Each item's fee, renewal cycle and official page are shown to members, as the agency published them on the date checked. Cities and counties add their own fees.
How to open an ice cream shop in District of Columbia (2026)
