How to Start a Food Truck in Maryland: County Health Licenses and the Commissary Rule

Starting a food truck in Maryland is a county health department project before it is a vehicle project. The state sets the framework for mobile food facilities under COMAR 10.15.03, but your county health department issues the license, inspects the truck, and decides whether your base of operations meets its requirements. Most first-time operators lose weeks because they buy a truck before they secure a commissary and complete plan review. This guide puts the steps in the order that avoids that problem.

Disclaimer: This article is informational content, not legal or tax advice. Rules, fees, and forms change, and each county sets its own requirements. Confirm every figure with the agency named before you spend money. For entity structure, tax treatment, and contracts, talk with a Maryland attorney and a certified public accountant (CPA).

What You Need Before You Start

Gather these items before you contact a county. Several take weeks to arrive or to schedule, so start them early.

• A business entity, or a decision to operate as a sole proprietor (see Step 1).
• A federal Employer Identification Number (EIN) from the IRS.
• A written commissary or base of operations agreement with a licensed facility.
• A truck build plan with equipment specification sheets for sinks, water tanks, refrigeration, cooking equipment, and any hood or fire suppression system.
• A written menu with preparation, holding, cooling, and reheating steps for each item. Plan reviewers ask these questions.
• A food manager certification for the person in charge.
• A Comptroller sales and use tax registration, obtained through the Combined Registration Application.
• Vehicle title and registration documents, since some counties require Motor Vehicle Administration (MVA) registration. Howard County does.
• Insurance quotes for general liability and commercial auto coverage. Ask your county whether it requires proof of coverage before licensing.

Step 1: Choose Your Business Structure and Register It

Many food truck owners in Maryland form a limited liability company (LLC). The LLC filing fee is $100. You file Articles of Organization with the Maryland State Department of Assessments and Taxation (SDAT), Charter Division, through Maryland Business Express. Maryland calls the required local contact a resident agent. That agent must be a Maryland citizen over eighteen, a Maryland corporation, or a Maryland LLC, with a Maryland street address (no P.O. box). The agent must sign the Articles, and you must have the agent's consent before filing.

Your LLC name must include Limited Liability Company, L.L.C., LLC, L.C., or L C. It cannot be misleadingly similar to another entity or trade name on file with SDAT. Search the SDAT entity search before you pick a name. If you need to hold a name while you finish paperwork, a name reservation costs $25 and lasts 30 days.

Plan for the recurring state cost. Every LLC must file the Annual Report and Business Personal Property Return (Form 1) by April 15 each year. The fee is $300. Extension requests go to pprextensions.dat.maryland.gov. A truck and its equipment are usually taxable personal property, so county business personal property tax may also apply. Confirm that with your county.

If you will operate under a name other than your legal name, file a trade name registration with SDAT, not the county. The fee is $25 standard, or $75 total with the $50 expedited fee. Maryland does not impose a separate franchise tax on ordinary LLCs. Members report LLC income on their personal Maryland returns, which carry a state rate of 2% to 6.5% plus a county rate of 2.25% to 3.30%. Confirm the tax treatment with a CPA.

Step 2: Pick the County Where Your Base Will Be

Your truck is licensed by the county health department where you operate from. Your base of operations location determines which county issues your primary license, so choose it deliberately. Before you sign a lease or commissary agreement, call the health department in that county and ask four questions: What does its mobile food facility application require? Does it need an annual Base of Operation Agreement? What plan review process applies? Which certifications must be on site?

The county is also where your paperwork gets stuck most often. Each county has its own forms, sequence, and fee schedule, so a process that worked for a neighboring county may not work for yours. Write down the name and direct line of the plan reviewer you speak with.

Step 3: Secure a Base of Operations or Commissary

Since May 1, 2020, Maryland has required a mobile food facility to have a base of operations or commissary. The one exception is prepackaged frozen desserts. The base must be a licensed food establishment, depot, or commissary. In some counties, you must also sign an annual Base of Operation Agreement with that facility. Your truck needs a place to store product, dispose of waste, clean equipment, and resupply water, and the county will want that place documented.

Ask the commissary for three things in writing before you sign: its license type and license number, the hours it allows for prep and cleaning, and whether it will accept your overnight storage and wastewater disposal. Confirm the agreement matches the type of cooking you plan to do. A commissary licensed for cold prep may not be licensed for the frying or grilling your menu requires.

Step 4: Complete Plan Review and Build to Code

Before the truck is built out, submit plans for review. The process differs by county, and the requirements are specific.

• Howard County requires plan review, MVA registration, Fire Marshal compliance, and a certified food manager card for high or moderate priority facilities.
• Montgomery County requires a license before you operate, plan review by DPS, and a certified food service manager license application. The commissary form and whether the certified manager must be on premises are not yet verified. Confirm both with the Montgomery County health department before you rely on either.

Build the truck from the approved plan, not from memory of what the health inspector said on a phone call. If you change equipment after approval, such as swapping a generator, adding a fryer, or moving the handwashing sink, notify the plan reviewer before you buy it. Changes after approval are a common reason for failed inspections and rebuild costs.

Step 5: Get Food Manager Certification

Your county will expect a certified food manager. In Howard County, a certified food manager card is required for high or moderate priority facilities. In Montgomery County, you must submit a certified food service manager license application. Whether the certified manager must be physically present during operation is not yet verified for Montgomery County, so confirm it with the health department before you schedule staff. Plan for at least one certified person on your team even if the county does not require one on every shift.

Step 6: Register for Taxes and Vehicle Requirements

Register with the Comptroller of Maryland for a sales and use tax license through the Maryland Business Express tax registration page. Maryland's general state sales tax rate is 6%. Ask the Comptroller how the rate applies to prepared food and to any product you sell, because treatment can vary by item. The Comptroller's website is the authority on rates and exemptions.

Maryland's trader's license is issued by the Clerk of the Circuit Court in your county, and its license year runs May 1 through April 30. The Comptroller's sales and use tax license is required before the Clerk will issue a trader's license. The Clerk cannot issue one if you owe personal property tax or have missing SDAT filings. Ask the Clerk whether a trader's license applies to your operation, since growers and manufacturers are exempt, and a restaurant with 10% or less in nonfood sales has been exempt since October 1, 2024.

Howard County also requires a Maryland transient vendor license and MVA vehicle registration. Confirm the issuing office and fee for the transient vendor license with the Comptroller and with Howard County before you apply.

Step 7: Apply for the County Mobile License

With your entity, base agreement, approved plans, and certifications in hand, file the county mobile food facility application. In Howard County, the Office of Consumer Protection issues a peddler's license, and you must obtain the food license first. Submit applications in the order the county lists them, and keep copies of everything. Fees vary by county and by facility type, so confirm the current amount with the health department before you submit a check. This guide does not list a county license fee because the verified figures for those fees are not available here.

Schedule your initial inspection only after the county confirms your plan review and base are complete. Many operators are surprised that a passed inspection does not authorize operation until the license is issued.

Step 8: Plan for Operating in More Than One County

Maryland's 2017 mobile reciprocity law, SB 262 (Chapter 215), requires a county to issue a mobile reciprocity license to a facility that meets all of the following conditions:

• It complies with COMAR 10.15.03.
• It holds a license from its county of origin.
• Its base of operations is in that county.
• It operates within 90 miles of that base.

The law caps the county fee for a reciprocity license at $300. Queen Anne's County publishes reciprocity fee tiers of $250, $200, and $100. Those figures are unverified, so confirm them with Queen Anne's County before you budget for a route that includes it. Reciprocity does not replace the county where you are based. You still need your home license first.

Common Mistakes to Avoid

• Buying the truck first. If the truck is built before the county approves your plans, you may need to rebuild components to pass.
• Signing a commissary you have not verified. Confirm the license type, hours, and the cooking methods it allows in writing.
• Assuming one county's rules apply everywhere. Howard, Montgomery, and Queen Anne's each have different steps and fees.
• Letting the annual report lapse. A missed SDAT filing can block your trader's license and create problems with the Clerk.
• Skipping the food license order. In Howard County, the food license comes before the peddler's license.
• Making equipment changes after approval. Notify the plan reviewer before you buy or move equipment.

What Results to Expect

Operators who work through these steps in order tend to reduce the back-and-forth with county staff, and they are less likely to pay for rebuilds or missed deadlines. Timelines depend on how quickly your county completes plan review and how fast your commissary and vehicle work come together, so build a schedule with buffer time instead of a fixed launch date. Keep in mind that a license and a sales tax registration are compliance steps, not measures of how well a food business will perform.

Food safety rules exist to protect customers, and a county will judge your operation on whether it follows them. Treat the inspection as a planning tool rather than a hurdle. Ask the inspector what they look for before they arrive, and keep your records current.

Where to Get Help

The Maryland Small Business Development Center (SBDC) Network offers free business advising that can help you organize your filings and budget. For questions about entity filings and name reservations, contact SDAT through the SDAT Charter Division page. For sales tax questions, use the Comptroller. For county licensing, contact your county health department directly, since the county is the agency that decides your license.

This article is informational, not legal or tax advice. Consult a qualified Maryland attorney and CPA before you form your business, sign a commissary or lease agreement, or make tax decisions. Verify every fee and deadline in this guide with the agency that administers it before you act.