Coffee shop business setup in Utah starts with securing zoning and a city business license, then aligning permits and build-out to pass health and fire inspections. Form a Utah LLC with the Division of Corporations (Articles of Organization; ~$54 filing; annual renewal ~$18) and get an EIN; if payroll will exceed ~$80k, consider S‑corp election to reduce self-employment tax. Register on Utah Taxpayer Access Point (TC‑69) for sales tax, withholding, and a resale certificate (TC‑721) to buy supplies tax‑exempt; check if your county adds the 1% restaurant tax to prepared drinks. Before lease signing, obtain a zoning letter confirming coffee use and drive‑thru stacking/parking counts; budget impact fees and utility upgrades. Submit health plan review to your county (menu, scaled floor plan, NSF equipment specs); designate one Certified Food Protection Manager and ensure food‑handler permits within 14 days of hire. For build‑out, pull building, mechanical, electrical, and sign permits; Type I hood not needed unless grease cooking; espresso often requires 208–240V, backflow prevention, floor drains, and water treatment—Utah’s hard water demands softening or RO with blending to 90–150 ppm TDS and 3–5 gpg hardness. Secure workers’ comp, general liability, and, if roasting, consult Utah DEQ for emissions before opening day.
