$25 billion
Market Size
22,000+
Restaurants
1,800+
New/Year
$820,000/year
Avg Revenue
500,000
Employed
1 per 540 residents
Per Capita
Estimated investment ranges based on restaurant size and concept (in USD)
$110,000 - $260,000
Small cafe or quick-service (under 30 seats)
$260,000 - $550,000
Casual dining restaurant (30-80 seats)
$550,000 - $1,500,000
Fine dining or large venue (80+ seats)
Essential permits you'll need to legally operate a restaurant in Ohio
Required from local health department
Authority: Local Health District
Required to collect sales tax
Authority: OH Dept of Taxation
Level 2 certification for managers
Authority: ODH Approved Providers
D-5 permit for restaurants (liquor by the glass)
Authority: OH Division of Liquor Control
Building safety approval
Authority: Local Building Dept
Sales Tax
5.75% state + up to 2.25% local (8% max)
State Income/Corporate Tax
0% corporate income tax (CAT instead)
Local Taxes
Commercial Activity Tax (0.26% gross receipts)
Tip Credit
$5.30/hour allowed (min cash wage $5.15)
Important compliance requirements for restaurant operators
Government and industry resources to help you get started