STREET VENDING BUSINESS Application Checklist

Careful consideration should be given to a company’s legal structure.

The information below, provided by the Corporations Division of Department of Licensing and Consumer Protection can provide general information on each organization type, but strongly suggests you contact an attorney and/or an accountant before making a final decision.  Ultimately, you must select the structure that best suits your business needs.

All Vending Business Licenses which operate from sidewalk locations are required to obtain a Sidewalk Site Permit from the Department of Licensing and Consumer Protection (DLCP) and DC Department of Transportation (DDOT). Each Sidewalk Site permit shall authorize a Vending Business Licensee to vend from one specific sidewalk location. To request for a Sidewalk Site Permit, begin your checklist by clicking the button in the blue banner above.

To operate in the District of Columbia as one of the following business types:

• a nonprofit and for-profit corporation,
• limited liability company,
• limited partnership,
• limited liability partnership,
• general cooperative association,
• limited cooperative association and
• statutory trust,

you must register via CorpOnline with Superintendent of Corporations of Corporations Division of the Department of Licensing and Consumer Protection.

For other types of businesses, like below, do not need to register.

• Sole proprietors
• General partnership
• Unincorporated Condo association;
• Unincorporated nonprofit association.

To benefit the business community, the District of Columbia allows registration and use of a trade name, a business name which is different from your true name, if you are an individual, or from your corporation, partnership, or company name. The name used for your registered entity (i.e., corporation, partnership, LLC, etc.) does not need to be registered as your trade name; your registered entity name is considered to be your business' true name.

The benefits of registering your business name include:

• Using fictitious or shortened business names in conducting business, including transacting business with vendors and financial institutions (For example: use of fictitious names such as "Scarves by Sandra," or use of a shortened version of a corporate name such as "Fullerton's" for "The Fullerton Corporation")
• Providing official records of all owners associated to a business name
• Allowing entities with business names to undertake legal action under that name

Definition of Trade Name

A trade or fictitious name is any name used in business that does not include the full legal name of all the owners of the business. Your trade name is different from your corporate name; your business may have only one corporate name but as many trade names as you desire. “Trade name” means a word or name, or any combination of a word or name, used by a person to identify the person's business which:

• (A) Is not, or does not include, the true and real name of all persons conducting the business; or
• (B) Includes words which suggest additional parties of interest such as “company,” “and sons,” or “and associates.”

An EIN is needed by many businesses to allow the IRS to associate business taxpayers to tax fillings.

Generally, you will need an EIN if you answer yes to any of the following questions:

• Do you have employees?
• Do you operate your business as a corporation, LLC, or partnership?
• Do you file any of these tax returns: employment excise; or alcohol, tobacco, and firearms?
• Do you withhold taxes on income, other than wages, paid to a non-resident alien?
• Do you have a Keogh plan? (a tax-deferred pension account)?
• Are you involved with an of the following: trusts (except certain grantor-owned revocable trusts), individual retirement accounts, exempt organization business income tax returns, estates, real estate mortgage investment conduits, non-profit organizations, cooperatives, or plan administrators?

What you’ll need to apply:

• Details on your business structure (type of organization, your role, etc.)
• Address information for your business
• Employee information (number expected, first date wages were paid, etc.)
• Details about activities of your business (principal activity, etc.)

Where to apply?

You can apply for an EIN with the IRS online, by fax, or by mail. To register online, use the IRS EIN Assistant. To apply by fax or mail, review the IRS instructions for details.

Combined Registration Application for District of Columbia Business Taxes/Fees/Assessments

You will need the following information to complete the online tax registration form:

• Your Federal Employer Identification Number (FEIN), Individual Taxpayer Identification Number (ITIN) and/or Social Security Number (SSN)
• Note: Your ID Type (e.g. FEIN, SSN, or ITIN), determines which tax accounts your business is eligible for when completing the FR-500.
• When registering a business with a SSN or ITIN, your eligible tax accounts are:
  • Sales & Use Tax
  • Specialized Sales
  • Street Vendor
  • Ballpark Fee
  • Personal Property Tax
  • Sports Wagering Tax
• All other tax accounts will require your business to register with a FEIN.
• Business Name and Trade name must be registered and/or updated with DLCP. Also, ITINS may not be used with the following tax accounts:
  • Corporate Franchise
  • Withholding Wage
  • Withholding Non-Payroll
• Your legal form of business (e.g. partnership, corporation, sole proprietor)
• Your primary business address and the addresses for all locations where you will collect sales tax in the District of Columbia
• The names, titles, home address, SSN and/or ITIN of the proprietor, partners, or principal officers (required)
• The former entity information if previously registered with the District of Columbia

If you're a special event promoter hosting an event with at least 50 vendors, please use the How to Register a Special Event Form FR-500B Guide.

The following documents must be attached based on the type of business registering for the FR-500:

This is for new registrations only. To make updates to an existing business account (The addition of a Corporate Franchise account requires a new registration) or to submit a web message, please log in to your MyTax.DC.gov account. Should you need further assistance, you may submit an email to the Office of Tax and Revenue's e-Services Unit (OTR) at e-Services.otr@dc.gov or call (202) 759-1946.

The District of Columbia “Clean Hands” mandate (DC Code § 47-2862) stipulates that individuals and businesses are to be denied city goods or services (e.g. licenses, permits, grants, contracts) if there is a debt owed to the District of Columbia of more than $100 for fees, fines, taxes, or penalties; and/or failure to file required District tax returns.

The Office of the Chief Financial Officer, Office of Tax and Revenue (OTR) facilitates administration and compliance of the Certificate of Clean Hands (CCH) mandate by providing individuals and businesses online self-service capability to generate or, in certain circumstances, request a “Clean Hands” certificate.

How do I request a Certificate of Clean Hands (CCH)?

Certificate of Clean Hands can be requested via OTR’s online portal, MyTax.DC.gov.

If you are a District of Columbia individual or business taxpayer, you must log-in to your MyTax.DC.gov account to generate the request.

If you do NOT have a MyTax account and are required to pay District of Columbia taxes (business or individual), you must first create a MyTax.DC.gov account. Once the account has been created, you can utilize the self-service feature to execute the request.

If you are not required to pay District of Columbia taxes and require a Certificate of Clean Hands, a manual request can be requested here.

What is evaluated when I request a Certificate of Clean Hands via the MyTax.DC.gov online portal?

The Clean Hands process assesses a taxpayer’s accounts with the Office of Tax and Revenue (OTR) and the Department of Employment Services for liabilities and unfiled returns.

Does a MyTax issued Certificate of Clean Hands have an expiration date?

A Certificate of Clean Hands represents your compliance status at the point-in-time the certificate is issued. Accounts balances can (and do) change through the passage of time and events. For this reason, functionality has been built into the system that allows agencies to confirm the authenticity of a presented certificate as well as to receive an up-to-date compliance status; however, for non-resident applicants, the Certificate of Clean Hands will expire 90 days from the date of issuance. Once the Certificate of Clean hands has expired, applicants must re-apply on MyTax.DC.gov.

Vendors must have a Certified Food Protection Manager present on the premises during the hours the facility is open to the public and the name(s) and certification(s) of the food supervisor employee(s) must be provided to Department of Health inspectors. As part of the Mobile Food Vending Application, you will be required to provide a Certified Food Protection Manager Identification Card.

To receive your Certified Food Protection Manager Identification Card, you will be required to provide a valid Food Protection Manager certificate from one of the following organizations:

• 1 AAA Food Handler (AAA)
  https://www.aaafoodhandler.com
• 360training.com, Inc. (Learn2serve)
  www.360traning.com
• National Registry of Food Safety Professionals
  www.nrfsp.com
• Above Training, Inc./StateFoodSafety.com
  www.statefoodsafety.com
• National Restaurant Association (NRAS)
  www.servsafe.com
• The Always Food Safe Company, LLC
  https://alwaysfoodsafe.com/

The date of the exam must be within the last 3 years.

When applying for your identification card, you will select the Certified Employee Identification (CEID) option then will select for the Certified Food Protection Manager Identification Card. You will also be able to request replacements here as well, if needed. After submitting your application, DC Health with be in contact with you about the status of your application.

All mobile vending businesses are required to submit a Mobile Food Vending Application with DC Health. With this application, you will be required to provide the following:

• Owner's government-issued photo ID
• Owner's DC-issued Certified Food Protection Manager Certificate
• Valid vending unit vehicle registration
• Current menu that is shared with customers
• Support facility/depot's most recent inspection report and business license if facility is not located in DC
• Parking contract, if applicable
• Vendor space permit from DLCP, if applicable
• Mobile unit foreplan/blueprints (digitally produced; no handwritten plans accepted)
• Equipment manufacturers specification sheets for all equipment to be used in mobile vending unit(e.g. sinks, refrigerators, ovens, deep fryers, flat‐top grills, etc.) Equipment must be ANSI/NSF or equivalent

After submitting your application, DC Health with be in contact with you about the status of your application. When your application has been approved, you will then be able to schedule your Vending Unit Inspection with DLCP.

Please note, if you will be offering any specialized food, which requires a HACCP (Hazardous Analysis Critical Control Point) review, it will incur an additional $300 fee.