A restaurant business must meet the requirements set out by the state where it is located. Commonly, a restaurant must be registered with the state’s Secretary of State’s Office. In addition, a restaurant must also obtain an employer identification number (EIN), so the restaurant’s taxes can be filed with the Internal Revenue Service. All restaurants must also pass a health inspection performed by the local health department to ensure it is a sanitary location and that the equipment is satisfactory. All of the state-issued paperwork must be updated or renewed each year, unless otherwise stated. Part of running a successful restaurant is completing a layout of tables and booths, designing the interior of the restaurant in terms of wall decorations and flooring, buying all tables and chairs and purchasing all of the required kitchen equipment. Purchasing high-quality furniture and equipment from the beginning saves the owner maintenance funding, as these items do not have to be replaced as often. This book has been intended as a manual for students of this subject.
