To start a coffee shop in Delaware, secure your legal, health, and location fundamentals first. Form an LLC via the Delaware One Stop portal, get an EIN, register for the state Business License and applicable gross receipts tax (no sales tax, but coffee sales are taxable under gross receipts). Choose a site with morning traffic, parking, and ventilation capacity; confirm zoning, secure a Certificate of Occupancy, and pass fire marshal review. Submit plans to the Delaware Division of Public Health for a Food Establishment Permit and plan review if building out; install a 3-compartment sink, hand/mop sinks, a grease interceptor, and NSF-rated equipment; book pre‑opening inspection. Train a Certified Food Protection Manager (e.g., ServSafe) for each shift. Set up workers’ comp, unemployment insurance, and payroll; follow current Delaware minimum wage and tip credit rules. Negotiate a 5–10‑year lease with tenant improvement allowance and 120‑day buildout; verify 208V/30A power and adequate plumbing/HVAC. Implement a POS with cash‑discount or dual‑pricing, tip pooling policy, and sales reporting aligned to gross receipts filings. Source beans from a roaster with roast dates and water‑activity specs; calibrate grinders daily and water to 70–150 ppm hardness. Obtain signage permits, ADA access, waste/recycling service, and ASCAP/BMI music licenses.
