Last updated: August 2025
This guide is built for Buffalo, NY. It shows exactly who licenses what, what it costs, how to apply, how long it takes, and what to do when things stall. Links go directly to official state, county, and city sources.
Quick help box
- Use New York Business Express to see which state licenses and registrations you actually need (sales tax, employer accounts, professional licensing). It’s the official wizard and application portal: New York Business Express — Licenses, permits, and registrations (State of New York).
- No “general” business license exists for New York State. Buffalo requires licenses for certain activities (for example, secondhand dealers, sidewalk cafés, food trucks) under the city code: City of Buffalo Code — Chapter 110 Licenses (official municipal code library).
- If you sell taxable goods or services, register for a New York “Certificate of Authority” before you make your first sale. Apply online: Register for a Sales Tax Certificate of Authority (NY State Department of Taxation and Finance). Buffalo’s combined sales tax rate is 8.75% (NYS 4% + Erie County 4.75%): Current local sales and use tax rates (Publication 718) (NYS DTF).
- Opening or changing a location in Buffalo? Confirm zoning and get permits (signs, build‑outs, occupancy) from the City’s Permit & Inspection Services: City of Buffalo — Permit & Inspection Services (official city site; navigate to Permit & Inspection Services).
- Food service (restaurants, cafés, food trucks, caterers) need health permits from Erie County Health Department, plus fire and city licensing where applicable: Erie County Department of Health — Food Safety & Permits (official county site; navigate to Environmental Health/Food Safety).
- Serving alcohol? All alcohol licenses are issued by the New York State Liquor Authority. Expect a multi‑month process: New York State Liquor Authority — Licensing (NYSLA official site).
- Hire employees? You must register for unemployment insurance, withholding tax, workers’ comp, and disability/Paid Family Leave: NY Dept. of Labor — Unemployment Insurance for Employers, NYS Tax — Withholding Tax, Workers’ Compensation Board, NY Paid Family Leave.
- Forming an LLC or corporation? File with the NY Department of State. LLC filing fee is $200; corporation filing fee is $125; LLC biennial statement is $9; Certificate of Publication for LLC is $50: NY Dept. of State — Corporations, LLCs, and Partnerships (official fees and forms).
- Get your free federal EIN from the IRS (don’t pay a third party): IRS — Apply for an EIN online.
At a glance: who licenses what in Buffalo
There isn’t one single “Buffalo business license.” You’ll combine state registrations, county health permits (for food), and city licenses/permits based on what you do and where you operate.
Table: Quick map of licensing authorities
| What you need | Who issues it | Where to start | Notes |
|---|---|---|---|
| Entity formation (LLC, corporation) | NY Department of State (NYSDOS) | NYSDOS Corporations | State filing; separate from local licensing |
| Sales tax Certificate of Authority | NY Dept. of Taxation & Finance (DTF) | NYS DTF — Register for Sales Tax | Required before your first taxable sale |
| Employer accounts (UI, withholding) | NY DOL, NYS DTF | DOL for UI, DTF Withholding | Register when you hire |
| Workers’ comp / Disability / PFL | NY Workers’ Comp Board | WCB — Employers | Coverage or exemption required |
| Food service permits | Erie County Dept. of Health | Erie County Health — Food Safety | Required for restaurants, food trucks, caterers |
| Liquor license | NY State Liquor Authority | NYSLA — Licensing | State license; city often requires local sign‑off |
| Building, zoning, signs, occupancy | City of Buffalo Permit & Inspection Services | City of Buffalo — Permits | Zoning check first |
| Activity‑specific city licenses (e.g., sidewalk café, secondhand dealer, pawnbroker, arcade) | City of Buffalo (per City Code Chapter 110) | Buffalo Code — Licenses | License types and standards live in the code |
Sources: NYSDOS; NYS Dept. of Taxation & Finance; NY Dept. of Labor; NY Workers’ Compensation Board; NYSLA; Erie County Dept. of Health; City of Buffalo Code and official site.
Reality check: Many applications ask for documents from other steps (for example, the city may ask for your NYS sales tax Certificate of Authority or your EIN). Sequence matters. Use the step‑by‑step below to avoid circular delays.
Step‑by‑step: the fastest route to being legal
Start with the step that unlocks the rest. Don’t wait on zoning or build‑outs until you know the activity is allowed at your address.
- Form your entity or file a DBA (NY Department of State or Erie County Clerk for sole proprietors/partnerships).
- Get your EIN from the IRS.
- Register for NYS taxes and employer accounts (Certificate of Authority for sales tax if applicable; employer withholding; UI).
- Verify Buffalo zoning for your exact address before you sign a lease or spend on build‑outs.
- Apply for industry/occupation licenses (Erie County Health for food; NYSLA for alcohol; City of Buffalo activity licenses).
- Pull building/sign/fire permits and schedule inspections.
- Open for business only after your required approvals arrive in writing.
- Calendar renewals and postings (health permits, sales tax returns, biennial statements, city licenses).
What to do if this doesn’t work:
- Use the state’s guided tool to auto‑generate a list of requirements and how to apply: New York Business Express — Guided Search.
- If you get conflicting answers, ask each agency to cite the specific law, rule, or code section. Then you can read it directly (see Buffalo Code, NYS Sanitary Code Part 14, NYSLA).
Name and entity setup (NY State first)
Most important action: File your legal structure or DBA before you apply for other licenses. Agencies will ask for your entity name, NY Department of State ID number (for LLCs/corporations), or your county‑filed business certificate.
- LLCs and corporations file with NY Department of State. Official forms, fees, and e‑filing live here: NY Department of State — Corporations, LLCs, and Partnerships.
- Sole proprietors and general partnerships using a business name in Erie County file a “Business Certificate” (DBA) with the Erie County Clerk: Erie County Clerk — Business Center. Use the site to find instructions and forms.
- Get your EIN free from the IRS (even if you’re a sole proprietor, this avoids using your SSN with vendors): IRS — Apply for an EIN online.
Table: Common NYS entity filings and state fees
| Filing | Agency | Filing fee (state) | Source |
|---|---|---|---|
| Articles of Organization (LLC) | NY Dept. of State | $200 | NYSDOS — LLC |
| Certificate of Incorporation (Domestic Business Corporation) | NY Dept. of State | $125 | NYSDOS — Domestic Business Corporation |
| Certificate of Publication (LLC) | NY Dept. of State | $50 (DOS filing fee; newspaper ad costs vary by county) | NYSDOS — LLC Publication |
| Biennial Statement (LLC) | NY Dept. of State | $9 | NYSDOS — Biennial Statements |
| Certificate of Assumed Name (for LLCs/Corps) | NY Dept. of State | $25 | NYSDOS — Assumed Name |
| Business Certificate “DBA” (sole proprietor/partnership) | Erie County Clerk | Check the Erie County Clerk for the current fee | Erie County Clerk — Business Center |
Notes and realities:
- Publication rule for LLCs: New York requires new domestic LLCs to publish notices in two newspapers for six consecutive weeks in the county of the principal office, then file a Certificate of Publication with the $50 fee. Newspaper costs vary widely by county. Erie County costs are set by the newspapers, not the state. See state details: NYSDOS — LLC Publication.
- Timelines: State e‑filings are often processed within a few business days; mail filings take longer. NYSDOS shows current processing times on its site: NYSDOS Processing Times.
- Name searches: Use the state’s Corporation & Business Entity Database to check name availability: NYSDOS — Entity Search.
Real‑world example:
- A Buffalo barber shop forming an LLC: File Articles of Organization ($200), publish in two Erie County newspapers for six weeks, then file Certificate of Publication ($50). Get the EIN, then register for sales tax only if selling taxable products (like hair products), not services (haircuts are generally not taxable in NY; product sales are). See sales tax rules: NYS DTF — Sales Tax Publications & Bulletins.
What to do if this doesn’t work:
- If a name is rejected, pull exact reasons from NYSDOS correspondence and use the entity database to find conflicts. Ask NYSDOS to point to the statute or rule: NYSDOS — Contact Corporations Division.
- If you can’t complete the LLC publication affordably, talk to an advisor about forming a corporation instead (no publication requirement), or budget for Erie County newspaper rates before filing.
Register for New York taxes and accounts (Sales tax, employer, IDs)
Most important action: If you will make taxable sales, apply for your Certificate of Authority before you sell anything. New York requires you to display your certificate at your place of business.
- Apply online: Register for a Sales Tax Certificate of Authority (NYS DTF). The state advises you to apply at least 20 days before you begin making taxable sales (see DTF’s registration page for timing).
- Verify the Buffalo sales tax rate (city location determines local add‑ons). As of the latest state publication, Buffalo’s combined rate is 8.75% (4% state + 4.75% Erie County): Publication 718 — Local Sales and Use Tax Rates (NYS DTF). Use the official Jurisdiction and Rate Lookup to check a specific address: Sales Tax Jurisdiction and Rate Lookup.
- Hiring employees? Register for employer withholding (NYS DTF) and Unemployment Insurance (NY DOL). Start here: NY DOL — Unemployment Insurance for Employers and NYS DTF — Withholding Tax.
Table: Tax registrations that commonly apply
| Registration | Who needs it | Fee | Where to apply | Source |
|---|---|---|---|---|
| Certificate of Authority (Sales Tax) | Anyone selling taxable goods or taxable services in NY | No state application fee | NYS DTF — Register | NYS DTF |
| Employer Withholding Tax | Employers paying wages to employees | No state application fee | NYS DTF — Withholding | NYS DTF |
| Unemployment Insurance (UI) Employer Account | Employers with one or more employees meeting NY thresholds | No state application fee | NY DOL — UI Employers | NY DOL |
| Authority to collect room tax (if short‑term rentals) | Short‑term rental hosts may have local occupancy/room tax obligations | Varies | Check with Erie County/City of Buffalo | County/City |
Filing and payment basics (scan‑friendly):
- Sales tax returns: State sets your filing frequency (monthly, quarterly, or annually) based on volume. File and pay through Online Services. Source: NYS DTF — Sales Tax.
- Withholding returns: File/pay through NYS DTF Online Services. Source: NYS DTF — Withholding.
- UI contributions: Report/pay through NY DOL Employer Services. Source: NY DOL.
- Minimum wage (Western NY/“Upstate” outside NYC and Long Island/Westchester): $15.50 per hour effective January 1, 2025, with scheduled increases under state law. Source: NY Dept. of Labor — Minimum Wage.
What to do if this doesn’t work:
- If the sales tax application flags your address, use the Jurisdiction Lookup’s “advanced search” and ensure your “ship from” or service location is correct: Sales Tax Jurisdiction Lookup.
- If your employer registration stalls, contact the agencies directly via their official contact pages: NYS DTF — Contact, NY DOL — Employer UI Contact.
Buffalo zoning, permits, and occupancy
Most important action: Confirm your use is allowed at your specific address before you sign a lease or pay for build‑outs. Zoning and building codes can stop a project.
- Zoning and land use in Buffalo are governed by the Unified Development Ordinance (often called the “Green Code”). Start with the City’s official site to access zoning resources and mapping: City of Buffalo — Zoning/UDO (navigate to Planning/Zoning or Unified Development Ordinance).
- Building permits, sign permits, use/occupancy, and inspections run through the Department of Permit & Inspection Services. Start here: City of Buffalo — Permit & Inspection Services.
- Fire inspections/permits (hood suppression, alarms, assembly spaces) will involve the Buffalo Fire Department. Use the City site to access Fire Prevention information: City of Buffalo — Fire Department.
Table: Typical location approvals in Buffalo
| Approval | When you need it | Who handles it | Where to learn more |
|---|---|---|---|
| Zoning use check | Before lease/signing or renovations | City of Buffalo Planning/Zoning (UDO/Green Code) | City of Buffalo — Zoning/UDO |
| Building permit | Structural changes, plumbing, electrical, build‑outs | Permit & Inspection Services | City of Buffalo — Permits |
| Sign permit | Exterior signs | Permit & Inspection Services | City of Buffalo — Permits |
| Certificate of Occupancy/Compliance | New/changed uses; after final inspections | Permit & Inspection Services | City of Buffalo — Permits |
| Fire permits/inspections | Kitchens, suppression, alarms, assembly | Buffalo Fire Department | City of Buffalo — Fire |
Reality check:
- Don’t assume a previous tenant’s use means your use is allowed. Uses change, and the code may have changed since they opened.
- Timelines vary. Some permits require plan review and multiple inspections. Bake in weeks to months for build‑outs.
What to do if this doesn’t work:
- If your use is not allowed “as of right,” talk to Planning/Zoning about alternatives (different district, variance process, or a different site).
- If plan review is stalled, ask the plans examiner for a deficiency list and the code sections cited. Respond to everything in writing.
City of Buffalo licenses tied to your activity
Most important action: Identify whether your business activity triggers a city license under Buffalo City Code Chapter 110. Read the code sections and check forms/process with Permit & Inspection Services.
- The master list of license types and standards is in the City Code: Buffalo Code — Chapter 110 Licenses (official online code library; search “Chapter 110”).
- Application procedures and forms are handled by the City’s Permit & Inspection Services/Office of Licenses (access via the city site): City of Buffalo — Permit & Inspection Services.
Common Buffalo city licenses (examples, not exhaustive):
- Secondhand dealer / pawnbroker (buy/sell used goods)
- Arcade/amusement, billiard rooms, bowling alleys
- Sidewalk café (outdoor dining on public right‑of‑way)
- Food truck / mobile food vending (city license plus county health permit)
- Cabaret/entertainment (music/dancing)
- Tobacco and e‑cigarette retail (state registration plus city license where applicable)
- Short‑term rental operator license (where applicable; check city code and zoning)
Table: Sample city license triggers
| Business type | Likely license(s) | Who issues | Learn more |
|---|---|---|---|
| Restaurant with outdoor seating | Sidewalk café license + health permits + building/fire approvals | City of Buffalo + Erie County Health | Buffalo Code — Licenses, Erie County Health |
| Food truck | Mobile vending license + health permit + Fire (if using propane) | City of Buffalo + Erie County Health + Fire | Buffalo Code — Licenses, Erie County Health |
| Secondhand store | Secondhand dealer license | City of Buffalo | Buffalo Code — Licenses |
| Bar with live music | Cabaret/entertainment (city) + NYSLA liquor license + Fire occupancy | City of Buffalo + NYSLA | NYSLA — Licensing, Buffalo Code |
Fees and renewals: Buffalo sets fees and terms by ordinance. Because fees can change by ordinance, always confirm the current amount and term in the code and on the city’s application form (find both via the official site above).
What to do if this doesn’t work:
- If you can’t find a license that matches your activity, email Permit & Inspection Services via the city website with a one‑paragraph description of your planned activity and location. Ask which code section applies.
- If an application is denied, ask for the written reason and the appeal or re‑application route under Chapter 110.
Food businesses in Buffalo (restaurants, cafés, caterers, food trucks)
Most important action: Secure your Erie County Health Department food permit and schedule pre‑operational inspections before opening or advertising a soft open.
- Rules: Food service in New York is governed by the NYS Sanitary Code Part 14 (Food Service Establishments): NYS Sanitary Code — Part 14 (official NYS regulations).
- Local permits: Erie County Health Department issues operating permits and conducts inspections: Erie County Health — Food Safety & Permits (official site; navigate to Environmental Health/Food Protection).
- Mobile food vendors: Need the Erie County Health mobile food permit and, for city streets/parks, a City of Buffalo mobile vending license (see Chapter 110): Buffalo Code — Licenses.
Required documents (typical, check the county’s current checklist):
- Menu and processes (time/temperature control foods, specialized processes if any)
- Floor plan/equipment layout (for new builds or major remodels)
- Certified food protection manager on staff (ServSafe or equivalent certification accepted under Part 14)
- Hot/cold holding equipment specs, handwash sinks, dishwashing setup
- Commissary agreement (for mobile vendors, if not self‑contained)
- Fire suppression documentation for hoods (coordinate with Buffalo Fire Department)
Fees: Erie County sets food permit fees by category/size. Check the county’s current fee schedule and application forms at the official page: Erie County Health — Food Safety & Permits. If you can’t see exact dollar amounts on that page, call the Environmental Health office listed on the site to confirm the current fee for your category. Always keep the receipt and written permit on site.
Timelines:
- New builds or major remodels: plan review plus inspections can take weeks to months depending on construction, supply chain, and inspection scheduling.
- Mobile units: plan for health review plus city licensing and fire checks for propane.
- Renewals: annual renewal schedules vary by permit type; verify your specific renewal deadline on your permit letter and the county’s site.
What to do if this doesn’t work:
- If your plans are denied, ask for the specific Part 14 citation and an itemized deficiency list. Correct and resubmit.
- For specialized processes (cured meats, acidification, sous vide, reduced oxygen packaging), you will need a HACCP plan approved under state rules; if you don’t need those processes, remove them from your menu to open faster.
Alcohol in Buffalo (bars, restaurants, breweries)
Most important action: Start the New York State Liquor Authority (NYSLA) application early. Build in months, not weeks.
- NYSLA handles all alcohol licensing in New York: NYSLA — Licensing.
- Fees depend on license type and location (population and county can affect fees). Use the NYSLA fee schedule pages and application forms to find your exact cost: NYSLA — License Types and Fees.
- Community notice: In many cases you must notify your local municipality or Community Board equivalent and post signs. NYSLA’s application outlines these requirements: NYSLA — Retail Licensing.
- Local sign‑off: The City of Buffalo’s Permit & Inspection Services may need to verify zoning/occupancy or other local approvals as part of your SLA packet. Coordinate early: City of Buffalo — Permit & Inspection Services.
Timelines and realities:
- Processing times vary by license type and background checks. NYSLA posts advisories and timelines on its site. Plan for several months from complete application to approval. Source: NYSLA — Licensing.
- Temporary permits may be available in some cases; read the NYSLA criteria carefully.
What to do if this doesn’t work:
- If your application is delayed, check your submission in the SLA online system for deficiencies or missing municipal documents.
- Work with a qualified attorney or consultant for complex applications (multi‑tier ownership, prior denials, disciplinary history).
Employer requirements in New York (applies in Buffalo)
Most important action: Do not pay wages until you have workers’ compensation and disability/Paid Family Leave coverage, or an approved exemption.
- Workers’ Compensation is mandatory. Buy coverage or qualify for exemption. Start here: Workers’ Compensation Board — Employers. You can purchase from private carriers or the state fund (NYSIF): NYSIF.
- Disability Benefits (DBL) and Paid Family Leave (PFL) are required for most private employers. Get covered through an insurer or NYSIF: NY Paid Family Leave.
- Unemployment Insurance (UI) — register and pay contributions: NY DOL — UI for Employers.
- Withholding tax — register and remit through DTF: NYS DTF — Withholding Tax.
Table: Required employer coverages and registrations
| Requirement | Who needs it | Where to learn more |
|---|---|---|
| Workers’ Compensation | Most employers with employees in NY | WCB — Employers |
| Disability Benefits (DBL) | Most private employers | NY Paid Family Leave |
| Paid Family Leave (PFL) | Most private employers (bundled with DBL) | NY Paid Family Leave |
| Unemployment Insurance | Employers meeting NY thresholds | NY DOL — UI Employers |
| Withholding Tax | Employers paying wages in NY | NYS DTF — Withholding |
What to do if this doesn’t work:
- If you are denied coverage or get a compliance notice, contact the Workers’ Comp Board through its official site for assistance and appeals: WCB — Contact.
Costs and timelines — your Buffalo planning sheet
Use this as a scan‑and‑plan checklist. Verify any amounts on the linked pages before you cut checks.
Table: Typical costs and timeframes (examples; verify current amounts)
| Item | Typical cost | Typical timing | Source |
|---|---|---|---|
| LLC Articles of Organization | $200 (state fee) | Days (e‑file) to weeks (mail) | NYSDOS — LLC |
| LLC Certificate of Publication | $50 (state fee) + newspaper costs vary | 6 weeks publication + filing time | NYSDOS — LLC Publication |
| Corporation Certificate of Incorporation | $125 (state fee) | Days to weeks | NYSDOS — Corporation |
| Sales Tax Certificate of Authority | No state fee | Apply at least 20 days before first sale | NYS DTF — Register |
| Erie County food establishment permit | Check county fee schedule | Plan for plan review + inspection | Erie County Health |
| Buffalo city activity license (e.g., sidewalk café, secondhand) | Set by city ordinance | Varies by license | Buffalo Code — Licenses |
| Liquor license (NYSLA) | Varies by type and location | Multiple months typical | NYSLA — Licensing |
Home‑based businesses in Buffalo
Most important action: Confirm your home occupation is allowed under Buffalo’s zoning and any lease/HOA rules before you start seeing clients or receiving deliveries.
- Zoning: The Buffalo UDO/Green Code defines what a “home occupation” can do (client visits, signage, parking, equipment). Start at the City site for zoning resources: City of Buffalo — Zoning/UDO.
- Sales tax and state filings still apply to home‑based businesses if you sell taxable goods/services: NYS DTF — Sales Tax.
- Health and safety: If you prepare food for sale, you need a permitted commercial kitchen unless allowed by specific rules. Check Erie County Health: Erie County Health — Food Safety.
What to do if this doesn’t work:
- If your home zoning limits client visits or signage, consider a small commercial co‑working or shared kitchen space that is already permitted for your use.
Real‑world Buffalo examples (how the pieces fit)
- Coffee shop with outdoor seating on Elmwood Avenue:
- Form LLC ($200) and get EIN.
- Register for sales tax (coffee beans, bottled beverages, and some prepared foods are taxable in NY; see DTF bulletins): NYS DTF — Sales Tax Publications.
- Confirm zoning for a café at the address; pull building/sign permits and apply for sidewalk café license via Buffalo code Chapter 110 and Permit & Inspection Services.
- Apply for Erie County Health food permit; schedule pre‑opening inspection.
- If serving wine/beer, start NYSLA process early.
- Open only after you have Certificate of Occupancy, health permit in hand, and any city license issued.
- Mobile BBQ food truck:
- Register a legal entity and get EIN.
- Sales tax Certificate of Authority (food truck sales are generally taxable in NY unless a specific exemption applies; check DTF publications).
- Erie County Health mobile food permit; commissary agreement if required.
- Buffalo mobile vending license (city code Chapter 110) for operating on city streets or parks.
- Fire inspection for propane system.
- Keep all permits and inspection documents in the truck.
- Secondhand/consignment shop in North Buffalo:
- Form entity or file DBA.
- Sales tax registration (retail sales are taxable in NY).
- City secondhand dealer license (see Buffalo code Chapter 110).
- Zoning confirmation for retail at the address; building/sign permits if needed.
Common mistakes to avoid
- Skipping the zoning check and signing a lease for a use that’s not allowed at that address.
- Selling taxable goods without a Certificate of Authority posted — New York can assess penalties.
- Starting health build‑outs without Erie County Health plan review.
- Assuming “the last tenant did it” means it’s still legal today.
- Using a personal SSN instead of a free EIN on vendor forms and city applications.
- Forgetting workers’ comp/DBL/PFL before first payroll — penalties are steep.
- Underestimating NYSLA timelines — alcohol is never a “last‑minute” approval.
- Not reading the exact code sections for Buffalo activity licenses (Chapter 110), leading to incomplete applications.
- Missing biennial statement ($9) for LLCs, causing your public record to show delinquent.
- Not checking the current sales tax rate for your exact address with the state lookup tool.
What to do if this doesn’t work:
- Ask each agency for a written deficiency list with citations.
- Use the official portals linked in this guide and avoid third‑party sites that charge for free forms.
Inclusivity, diversity, and accessibility resources (New York and Buffalo)
- NYS MWBE Certification (Minority- and Women‑Owned Business Enterprises): Free state certification that helps you compete for public contracts and access resources. Learn and apply: Empire State Development — MWBE Certification.
- NYS SDVOB Certification (Service‑Disabled Veteran‑Owned Business): State certification and set‑aside opportunities: NYS OGS — SDVOB Program.
- DBE Certification (Disadvantaged Business Enterprise) for transportation projects: NYSDOT — Civil Rights (DBE).
- SBA resources (federal programs that can pair with NYS certifications): SBA — New York District Office.
- Language access: New York State agencies provide language access services; request assistance on each agency’s contact page (for example, NYS DTF — Contact, NY DOL — Contact).
- Local support: Check the City of Buffalo and Erie County sites for small business support, outreach events, and language services: City of Buffalo — Business Resources, Erie County — Business.
What to do if this doesn’t work:
- If certification is slow, use the agency’s help desk contacts and attend virtual office hours listed on the program sites.
- For translation or disability accommodations, request them through the agency’s contact form ahead of meetings or inspections.
FAQs (New York/Buffalo)
- Do I need a general business license to operate in Buffalo?
- New York State does not issue a “general” statewide business license. Buffalo licenses certain activities under City Code Chapter 110. Start at the city code and the city’s Permit & Inspection Services: Buffalo Code — Licenses, City of Buffalo — Permits.
- What is the Buffalo sales tax rate?
- The combined sales and use tax rate in Buffalo (Erie County) is 8.75% (subject to change; verify in the current state publication): Publication 718 — Local Sales and Use Tax Rates and Address Lookup (NYS DTF).
- How much does it cost to form an LLC in New York?
- The state filing fee is $200, plus $50 to file your Certificate of Publication after completing the required newspaper publication (newspaper ad costs vary by county). Source: NYSDOS — LLC.
- Do I need a Certificate of Authority if I only sell services?
- Many services are not taxable in NY, but some are (for example, certain information services, some repair/maintenance). If you sell any taxable good or service, you need the Certificate of Authority. Check DTF’s guidance: NYS DTF — Sales Tax Publications & Bulletins.
- How long does a liquor license take in Buffalo?
- NYSLA issues licenses statewide. Processing times vary by license type and completeness. Plan for a multi‑month process. Source: NYSLA — Licensing.
- Where do I get a permit for a restaurant in Buffalo?
- Erie County Department of Health regulates food service establishments under NYS Sanitary Code Part 14. Start here: Erie County Health — Food Safety & Permits and read NYS Sanitary Code Part 14.
- Can I run a business from my home in Buffalo?
- Some home occupations are allowed under Buffalo’s zoning with limits on client visits, equipment, and signage. Check the UDO/Green Code resources and contact the City for your address: City of Buffalo — Zoning/UDO.
- Do I need workers’ comp and disability insurance if I hire one part‑time employee?
- Most employers in NY must carry workers’ comp and DBL/PFL regardless of hours. Confirm requirements with the Workers’ Comp Board: WCB — Employers.
- How often do I file sales tax returns in New York?
- Filing frequency (monthly, quarterly, annually) is set by NYS DTF based on your taxable sales volume. You’ll see your assigned frequency in your registration letter and Online Services account. Source: NYS DTF — Sales Tax.
- Where do I file a DBA (assumed name) for a sole proprietorship in Buffalo?
- With the Erie County Clerk. Use the county site to access instructions and forms: Erie County Clerk — Business Center.
What to prepare before you apply (document checklist)
- Government IDs and entity documents (Articles of Organization/ Incorporation, NYSDOS entity number; DBA certificate if sole proprietor/partnership).
- EIN letter from the IRS.
- Lease or property control documents; site plan or floor plan if needed.
- Zoning confirmation or correspondence with the City.
- Sales tax Certificate of Authority (if applicable).
- Food safety certifications and equipment lists (for food businesses).
- Insurance binders: workers’ comp, DBL/PFL, general liability as required.
- For alcohol: SLA forms, corporate documents, financial disclosures, municipal notice proof.
- Fee payments (check the exact fee on the current form or website before submitting).
What to do if this doesn’t work:
- If you’re missing one document, ask the agency whether you can submit a partial application to start review, or whether they require all items upfront.
Renewal and ongoing compliance
- LLC biennial statement due every two years month of formation — $9 fee: NYSDOS — Biennial Statement.
- Sales tax returns by your assigned frequency (monthly/quarterly/annually): NYS DTF — Sales Tax.
- City licenses renew per the ordinance (terms vary by license type). Verify renewal deadline in Chapter 110: Buffalo Code — Licenses.
- Food permits renew per Erie County Health’s schedule. Check your permit letter and the county site: Erie County Health — Food Safety & Permits.
- Employer accounts (UI, withholding) — keep filings current even with no payroll, if required by the agency.
What to do if this doesn’t work:
- If you miss a filing or payment, file and pay as soon as possible and contact the agency about penalty abatement options. Use the official contact pages linked above.
Reality checks, warnings, and pro tips
- Lease clauses: Make zoning and permits a contingency in your lease. If the site isn’t approved for your use, you want a clean exit.
- Build‑out budgets: Set aside a contingency for code‑required changes (ADA access, fire suppression, grease interceptors). Inspectors enforce current code, not the code in place when the building was built.
- Timelines: Health, fire, and building inspections depend on staffing and your contractor’s readiness. Book inspections only when you’re truly ready to pass.
- Sales tax audits: New York State actively audits small retailers and restaurants. Keep daily Z‑tapes, exemption certificates, and bank deposit reconciliations.
- Posting requirements: Post your Sales Tax Certificate of Authority and any health permits where customers can see them. It’s required under NYS rules.
- Keep copies: Save a full PDF of every application, check, and receipt. It pays off when something gets misplaced.
What to do if this doesn’t work:
- Escalate politely and in writing. Reference your application number, date submitted, and code section. Keep a dated log of calls and emails.
Tables you can copy and use
Table: Contact and portal map (official sources)
| Topic | Portal/Link | Notes |
|---|---|---|
| NY Business licensing and registrations | New York Business Express | Guided wizard, license/permit finder |
| Form an LLC/Corp | NYSDOS — Corporations | Fees, forms, online filing |
| Sales tax registration | NYS DTF — Register | Certificate of Authority |
| Sales tax rate lookup | NYS DTF — Jurisdiction Lookup | Address‑specific rates |
| Employer UI | NY DOL — UI Employers | Register and manage UI |
| Workers’ Comp/DBL/PFL | WCB — Employers | Coverage requirements |
| City permits & licenses | City of Buffalo | Navigate to Permit & Inspection Services |
| City code (licenses) | Buffalo Code — Chapter 110 | License standards & types |
| Health permits | Erie County Health | Environmental Health/Food Safety |
| Liquor licenses | NYSLA | Retail on/off premises, breweries, etc. |
| IRS EIN | IRS — EIN | Free federal EIN |
Table: Posting and on‑site requirements (common)
| Item | Who needs it | Where to display | Source |
|---|---|---|---|
| Sales Tax Certificate of Authority | Businesses collecting NY sales tax | Public view at place of business | NYS DTF — Sales Tax |
| Food Service Permit | Restaurants, cafés, food trucks | Customer‑visible area | Erie County Health |
| Occupancy sign | Assembly spaces | Near main entrance | City of Buffalo (building/fire) |
| Labor law posters | Employers | Employee common area | NY DOL — Labor Standards |
Table: Timeline planning (sequence)
| Phase | Critical actions | Dependencies |
|---|---|---|
| Legal setup | Entity/DBA, EIN | None |
| State tax | Certificate of Authority, employer accounts | EIN, entity/DBA |
| Site approval | Zoning check, lease contingencies | Address |
| Build‑out | Plans, permits, inspections | Zoning, permits |
| Health/Fire | Plan review, inspections | Build‑out readiness |
| City activity licenses | Submit with required docs | Often needs prior approvals |
| Open | Get CO, permits posted | All approvals complete |
Table: Cost buckets to budget
| Bucket | Notes | Source link |
|---|---|---|
| State formation fees | $200 LLC; $125 corporation; $50 LLC Publication filing | NYSDOS |
| Sales tax registration | No state fee | NYS DTF |
| City licenses | Set by ordinance | Buffalo Code |
| Health permits | Set by county schedule | Erie County Health |
| Liquor license | Varies by type/location | NYSLA |
| Insurance | Workers’ comp, DBL/PFL, general liability | WCB, NYSIF |
“What to do if this doesn’t work” — troubleshooting by step
- State filings rejected:
- Compare your filing against the exact NYSDOS form instructions. Call or email using the contacts on the NYSDOS page with your file number. Link: NYSDOS — Corporations.
- Sales tax registration delayed:
- Log into DTF Online Services to see messages, or use the contact options on the DTF site with your application ID. Link: NYS DTF — Contact.
- Zoning conflict:
- Request a zoning verification letter and discuss alternatives or variances with Planning/Zoning. Use the city site to find contacts: City of Buffalo — Zoning/UDO.
- Health plan review issues:
- Ask for the specific NYS Sanitary Code citations (Part 14) and fix those items. Link: NYS Sanitary Code — Part 14.
- SLA hold:
- Check whether municipal sign‑offs or notifications are missing, or whether background documents need updates. Link: NYSLA — Licensing.
- Insurance compliance notices:
- Use the WCB employer page to upload proof of coverage or apply for exemptions when applicable: WCB — Employers.
What you can do today (short list)
- Reserve your name and file your entity/DBA.
- Apply for your EIN and sales tax Certificate of Authority (if applicable).
- Ask the City about zoning for your exact address and use.
- If you are food‑related, read Part 14 and call Erie County Health for the correct application packet.
- If you’ll serve alcohol, review NYSLA checklists and start the municipal notice process.
- Set your compliance calendar (LLC biennial, sales tax filing, permits).
About this guide
- Scope: This guide focuses on Buffalo, NY licenses, permits, and registrations that affect most small businesses. It links to official New York State, Erie County, and City of Buffalo resources.
- Sources: Every fact is tied to an official source link where available. Laws, fees, and processes do change. Always confirm the latest amounts and requirements on the official pages before you apply or pay.
- How to use: Start with the “Quick help box,” then follow the “Step‑by‑step” sequence. Use the tables for budgeting and timelines. Finish with the agency checklists before you open.
Disclaimer
This is general information, not legal, tax, or compliance advice. Program rules, fees, forms, and timelines can change at any time. Always verify details directly with the issuing agency using the official links in this guide. If your situation is complex, consider consulting a qualified attorney or compliance professional.