How to Start a Food Truck in Boise: Central District Health Permit and City Vendor License

Getting a Boise food truck permit is a sequence of approvals, not a single form. Idaho has no state general business license, and counties issue no general business license. Your truck answers to Central District Health (CDH) for food safety, to the Boise City Clerk for any city license that still applies, and to Boise Fire and Boise Planning for the vehicle and where it can park. Your business entity is registered with the Idaho Secretary of State, which is a registration, not a license.

The order matters. CDH plan review must be finished before you open, and the city questions depend on where you plan to operate. This guide follows that order and gives you the confirmed figures, plus the points you must confirm with each agency.

This article is informational content, not legal or tax advice. Fees and rules change, so confirm every figure with the agency named before you pay. For decisions about your entity, taxes, leases, or vehicle purchases, consult a qualified attorney or CPA.

What You Need Before You Start

Most delays come from missing paperwork, so gather these first:

• A business name that is available on the Secretary of State's business search
• An Idaho registered agent with a physical street address (P.O. boxes are not accepted)
• The name and address of each LLC member
• A federal Employer Identification Number (EIN) from the IRS
• The truck's year, make, model, and VIN, plus a floor plan showing where each piece of equipment sits
• An equipment list with make and model numbers, including sinks, refrigeration, cooking and hot-holding units, and any fire suppression system
• A full menu with prep methods
• A water and waste plan: where you fill fresh water and where you empty gray water
• A signed commissary agreement, if you use one

Step-by-Step: Getting Your Boise Food Truck Permit

Step 1: Form your LLC

Most owners form a limited liability company. The Certificate of Organization (Limited Liability Company) costs $100 when filed online through SOSBiz, or $120 on paper. Standard processing is approximately 7 to 10 days from filing. Expedited options add a $40 surcharge for evidence of filing within 8 working hours, or a $100 surcharge for same day service on filings received before 1:00 p.m. Mountain time.

The name must include 'limited liability company,' 'limited company,' or an abbreviation such as LLC, L.C., or LC (Idaho Code 30-21-302(d)). It must also be distinguishable from names already on the Secretary of State's records. Entity words do not count toward that test, so 'Taco Wagon LLC' conflicts with 'Taco Wagon Inc.'

Idaho has a flat 5.3% income tax. A default LLC is a pass-through, so members report Idaho income on their personal returns. An LLC that files a partnership or S corporation return owes the $10 permanent building fund tax. An LLC taxed as a C corporation pays the 5.3% business income tax plus that $10 tax. Choosing your tax treatment is a question for your CPA.

Step 2: Name a registered agent and check your trade name

Every entity must maintain an Idaho registered agent at all times. The agent needs a physical Idaho street address and must be available during normal business hours. You can act as your own agent if you have an Idaho address. A DBA cannot serve as your registered agent.

If the truck will trade under a name other than the LLC name, file a Certificate of Assumed Business Name (the Idaho DBA) with the Secretary of State, not the county. It costs $25 online or $45 on paper, which includes a $20 manual data entry surcharge. It stays active until you cancel it and has no renewal. If you need time to prepare, a name reservation costs $20 and holds the name for 120 days.

Step 3: Register for taxes

After you have your EIN, register through the Idaho Business Registration at tax.idaho.gov/ibr to obtain a sales tax permit from the Idaho State Tax Commission. The state sales tax rate is 6%. Prepared food is generally taxable in Idaho, so ask the Tax Commission which menu items are taxable before you set prices. Boise does not add a local sales tax, because Idaho's local sales taxes apply only in voter-approved resort cities.

Step 4: Confirm there is no state general license

Business.Idaho.gov states it plainly: registering your business is a registration, not a license. Use the Business Wizard at business.idaho.gov to build a checklist of the agencies and permits your activity needs. Cities differ. Some require a general license or permit, and others license only specific activities. Boise's status is covered in Step 7, and you should get the answer in writing.

Step 5: Choose a commissary

CDH's annual mobile food license fee depends on your commissary. With no commissary or a licensed commissary, the listed fee is $80. With an unlicensed commissary, it is $100. A commissary is the base where you store food and supplies, prep, fill water, and dump waste. Sign the agreement before you submit plans, and ask the commissary whether it holds a license and what its hours and cleaning rules are.

Step 6: Submit plans to CDH at least 30 days before opening

CDH licenses mobile food establishments. Submit your plans at least 30 days before your planned opening date. CDH lists a $100 plan review fee, plus the annual license fee described in Step 5. CDH's fee page is undated, so confirm current figures with CDH before you pay. Expect CDH to review your floor plan, equipment list, menu, water and waste plan, and commissary information, and confirm its exact checklist when you call.

Do not sign a lease, a vehicle purchase, or an event contract that assumes you will open 30 days after filing. A plan that needs changes can move your date.

Step 7: Ask the Boise City Clerk about the vendor license

This step has changed recently, so verify it before you spend money. In March 2024, the Boise City Council ended the separate city mobile eating and drinking license and food-truck worker background checks because they duplicated CDH requirements (Boise State Public Radio, March 28, 2024). Health and safety rules were not changed. However, the City Clerk's licensing list may still show the old license, and a 2026 ordinance, ORD-29-26, proposes further code changes. Before you apply, call the Boise City Clerk at 208-972-8150.

The Clerk's fee schedule lists a Vendor License at $148 annual or $74 semi-annual, and a Temporary Merchant License at $69.75 for other vending. It also lists a $3 processing fee and a $37 fingerprint fee. Ask the Clerk three questions:

1. Does the Vendor License apply to a food truck, or does another license fit better?
2. Which fees apply to me, including the $3 processing and $37 fingerprint fees?
3. Does ORD-29-26 change the answer before I open?

Pay nothing until the Clerk confirms the license and the fee in writing.

Step 8: Ask Boise Fire about a mobile food vehicle permit

Boise Fire Department may require its own mobile food vehicle permit, separate from CDH and the Clerk. Ask whether your truck needs one, what the inspection covers (especially cooking equipment and any fire suppression system), and when it should happen relative to your CDH approval.

Step 9: Confirm where you can park and sell

City code and property owners decide where a food truck can park and vend. Check with Boise Planning and the City Clerk before you commit to a regular spot, and get written permission from any private lot owner. Event spots often need the organizer's approval and separate paperwork. A CDH license does not give you the right to park anywhere.

Step 10: Complete inspections, open, and calendar your annual report

Complete every inspection the agencies require before you serve the public, and keep your licenses and permits on the truck. After formation, Idaho requires an annual report every year. It is due before the end of the month in which your Certificate of Organization became effective, beginning one year after formation, and the fee is listed as 'No fee.' For example, an LLC formed in October 2026 would file its first annual report before the end of October 2027.

Costs, Timing, and What to Expect

The table below uses the listed figures. Timelines are planning estimates, not promises, because agency workload and the completeness of your paperwork change the actual dates.

Item	Agency	Listed cost	Timing
LLC Certificate of Organization	Idaho Secretary of State	$100 online, $120 on paper	About 7 to 10 days standard
Assumed business name (DBA)	Idaho Secretary of State	$25 online, $45 on paper	Confirm with agency
CDH plan review	Central District Health	$100	Submit at least 30 days before opening
CDH annual mobile food license	Central District Health	$80 or $100	Confirm with CDH
Vendor License, if it applies	Boise City Clerk	$148 annual or $74 semi-annual	Confirm with Clerk
Temporary Merchant License, if it applies	Boise City Clerk	$69.75	Confirm with Clerk
Annual report	Idaho Secretary of State	No fee	Yearly, before end of formation month

Using only the listed state and CDH figures, the LLC filing, the CDH plan review, and the lower CDH license add up to $280 before any city, fire, or DBA fees. Treat that as a floor, not a full budget.

A complete, well-organized file can reduce back-and-forth with the agencies. The commissary arrangement and the Boise questions can take longer than the state filing, so start them first.

Common Mistakes to Avoid

• Using a P.O. box as your registered agent address. Idaho requires a physical street address.
• Assuming the county issues a general business license. Idaho counties issue none.
• Paying an old Boise mobile license fee, or skipping the Clerk call because a list still shows the old license.
• Submitting CDH plans less than 30 days before your opening date.
• Buying a truck before your commissary agreement and floor plan are settled.
• Parking on a private lot or at an event without written permission.
• Choosing a name too close to an existing one. Entity words like LLC do not make a name distinguishable.
• Forgetting the annual report. It is required every year, even though the fee is zero.

Practical Tips

• Write down the name, date, and answer from every agency call, and ask for written confirmation of any fee.
• Pay for expedited LLC filing only when a dated deal or lease requires it.
• Ask a CPA to choose your tax treatment before you file, since it affects the $10 permanent building fund tax and how your income is reported.

Official Resources

• Idaho Secretary of State: sos.idaho.gov
• SOSBiz online filing: sosbiz.idaho.gov/forms/business/
• Business name search: sosbiz.idaho.gov/search/business
• Assumed business name forms: sos.idaho.gov/business-forms/
• Idaho State Tax Commission: tax.idaho.gov
• Business.Idaho.gov Business Wizard: business.idaho.gov
• Idaho Small Business Development Center: idahosbdc.org

Central District Health and the Boise City Clerk (208-972-8150) should be checked by phone or through their websites for current forms and fees. This article is informational only and is not legal or tax advice.