How to Start a Meal Prep or Ghost Kitchen Business in Georgia: GDA or County Permit

October 29, 2026

Before you sign a lease, buy equipment, or file paperwork, answer one question: who regulates my business model? In Georgia, the answer depends on how the food reaches the customer. If you sell packaged meals to the end consumer, the Georgia Department of Agriculture (GDA) regulates you. If you run a delivery-only kitchen that cooks to order, the county board of health most likely permits you. The two regulators use different applications, fees, timelines and inspection rules, so choosing the wrong one can cost you a deposit or delay your opening.

This guide walks through that decision, the paperwork, and the daily food safety rules. It is informational content, not legal or tax advice. Before you sign a lease or commit significant money, talk with a Georgia attorney and a CPA who work with food businesses.

Who Regulates Your Model

Meal prep: packaged meals sold to the end consumer

The GDA's Retail Meal Processor Guidelines state that operators of retail packaged meal preparation must be licensed as Food Sales Establishments and inspected before they operate. Packaged meals may be sold on site, delivered by the license holder after a prior payment, or delivered to a drop-off point for customer pick-up after a prior payment. If any of those describe your business, plan on a GDA license.

Ghost kitchen: cooked to order and delivered

The same guidelines say they are not intended for food service operations such as restaurants and catering, and that jurisdiction may need to be determined by business model. For a delivery-only kitchen that cooks to order, the likely reading is that the county board of health permits the operation as a food service establishment under Rule 511-6-1. Treat that as the likely reading, not a settled answer. Ask both the county health department and the GDA to classify your model in writing before you sign a lease.

Shared kitchens and hybrid models

A licensed commissary or shared kitchen can host a new brand, but the permit holder must still be the licensed business that controls the operation. If you sell packaged meals and cook to order, you may need to satisfy both regulators. Ask each one how it treats your exact arrangement.

Materials and Documents You Will Need

• Articles of Organization (LLC) or Articles of Incorporation (corporation), $110 total
• A registered agent with a Georgia street address
• A federal employer identification number (EIN) from the IRS
• A Georgia Tax Center account for sales tax registration
• A Product Line Menu listing every product, its ingredients and its allergens
• A written business plan, required for the GDA application
• Citizenship documents for the owners, required for the GDA application
• A floor plan and equipment list, including commercial refrigeration
• A calibrated probe thermometer, date labels, and a cooling log
• A Certified Food Safety Manager certificate for a ghost kitchen, due within 60 days
• An occupation tax certificate application from the city or county where the kitchen sits
• An E-Verify affidavit if you have more than 10 employees
• Workers' compensation coverage once you have three or more workers, including part-time

Step 1: Form Your LLC or Corporation

Most owners start by forming an entity with the Georgia Secretary of State, Corporations Division. A limited liability company (LLC) files Articles of Organization. A corporation files Articles of Incorporation. Both cost $110 total, which is the $100 filing fee plus a $10 service charge.

• Filing method and timing: File online through the eCorp portal at https://ecorp.sos.ga.gov/. Online filings take about 7 to 10 business days. Paper filings take about 15 business days.
• Expedited review: $120 for 2 business days, $275 for same-day review if received by noon, or $1,200 for one-hour review on business days.
• Name: The name must include an LLC designator such as Limited Liability Company, LLC or L.L.C., and it must be distinguishable on the Secretary of State's records. You can reserve a name for 30 days for $35.
• Registered agent: Every Georgia entity needs a registered agent at a registered office with a Georgia street address. A P.O. box or mail drop does not qualify. For an LLC, the agent must be an individual Georgia resident or a corporation authorized to do business in Georgia. An entity cannot serve as its own registered agent.
• Annual registration: The annual registration fee is $60 ($50 plus a $10 service charge). It is due between January 1 and April 1 each year. An LLC files its first annual registration in the year after it forms. Confirm the current window and late penalty on the Secretary of State's website.
• Tax note: Georgia levies no franchise tax on a typical single-member or partnership LLC. Corporations, and LLCs taxed as corporations, owe a net worth tax of $0 to $5,000 based on net worth.

Step 2: Register With the Department of Revenue

Register through the Georgia Tax Center at https://gtc.dor.ga.gov/ if you will sell taxable goods or have employees. Registration is free. Sales tax registration is not a business license, and Georgia issues no general statewide business license.

Prepared food is taxable. The state rate is 4%, and combined state and local rates run from 6% to 9% depending on county and city (Atlanta is 8.9%). Delivery charges are taxable when the underlying sale is taxable, so set up your point of sale to track them separately. Georgia issues no separate resale permit. When a supplier asks for a resale document, the instrument is Form ST-5, the certificate of exemption. Check the Department of Revenue at https://dor.georgia.gov/ for current filing frequency and details.

Step 3: Get the GDA Food Sales Establishment License (Meal Prep)

If you sell packaged meals, you need a Food Sales Establishment license from the Georgia Department of Agriculture, and the GDA must inspect your facility before you operate. Work through these requirements:

• Timing: Apply at least 30 calendar days before you plan to open.
• Application contents: Include citizenship documents, a written business plan, and the Product Line Menu. The menu lists every product you sell.
• Fees: The annual fee runs in tiers from $100 to $300 by risk level. This comes from an older rule, so confirm the current tier and amount with the GDA before you budget.
• License term: The license runs July 1 to June 30. Confirm renewal dates with the GDA.
• Location: A private home cannot be used for this license under Rule 40-7-1-.40. Home meal prep also falls outside Georgia's cottage food law, which allows only non-potentially hazardous foods. Cottage food has needed no state license since July 1, 2025 (HB 398), but that exemption does not cover refrigerated meals.
• Changes: Notify the GDA when you change your menu or your cooking and cooling procedures.

Step 4: Get the County Food Service Permit (Ghost Kitchen)

For a delivery-only kitchen that cooks to order, the likely permit is a food service establishment permit from the county board of health under Rule 511-6-1. The timing requirements are:

• Submit the application at least 10 business days before opening.
• Submit plans at least 14 business days before construction begins.
• Have a Certified Food Safety Manager on staff within 60 days.

Each county sets its own permit fees, so confirm the amount with your county health department. Do not budget from a statewide number. Ask the health department and the GDA to confirm which agency governs your model before you sign a lease.

Step 5: Get Your Local Occupation Tax Certificate

Georgia has no state business license, but almost every food business needs a local occupation tax certificate, often called a business license. A business located inside a city pays the city. A business in unincorporated territory pays the county. More than half of Georgians live outside any city, so the county is often the issuer. Georgia has 159 counties and about 537 cities and towns, and each sets its own formula, deadlines and prerequisites under O.C.G.A. Title 48, chapter 13.

Two checks matter before you apply:

• Zoning: Confirm with the local zoning office that commercial food preparation is allowed at the exact address. A zoning problem can stop the project even after you have a lease.
• E-Verify: Private employers with more than 10 employees must file an E-Verify affidavit to get the local certificate (O.C.G.A. 36-60-6).

Step 6: Build Food Safety Into Your Daily Routine

The GDA guidelines set specific cooling, storage and dating rules. Build them into your production schedule and logs from day one.

• Cooling: Cool food from 135 F to 70 F within 2 hours. Then cool it to 41 F or below within 4 more hours. Check temperatures with a probe thermometer and record the readings.
• Date marking: Date-mark refrigerated meals. Hold them at 41 F or below and consume them within 7 days. Count the day of preparation as day 1.
• Cold holding: Keep meals cold during storage, transport and pick-up.
• Responsibility: The license holder remains responsible for integrity, security and temperature until the customer takes possession. An inspector may review your records and meals in transit.

Step 7: Choose Your Sales and Delivery Method

The GDA guidelines recognize three ways to sell packaged meals: on site, delivery by the license holder after a prior payment, or drop-off points for customer pick-up after a prior payment. Each method changes your temperature control, transport and recordkeeping. Pick the method you can run safely before you apply, because the menu and procedures you file must match how you actually operate. Third-party delivery platforms have their own onboarding requirements, so check them directly.

Step 8: Check Labeling, Allergen and Shared-Kitchen Rules

Confirm labeling and allergen requirements with the regulator that governs your model. Do not rely on a generic label template. If you rent space in a licensed kitchen, the permit holder must still be the licensed business that controls the operation. Ask the regulator in writing how it treats shared arrangements. Rental terms vary by facility, so get the host kitchen's written terms and do not rely on secondhand rate estimates.

Step 9: Plan Staffing and Insurance

Workers' compensation coverage is required once you have three or more workers, including part-time staff. Georgia has no state paid sick leave or family leave mandate. Your payroll setup still requires E-Verify when you have more than 10 employees, as described in Step 5.

Fee and Timing Summary

Item	Cost	Agency	Timing
LLC Articles of Organization or corporation Articles of Incorporation	$110 total	Secretary of State	About 7 to 10 business days online, about 15 on paper
Name reservation	$35	Secretary of State	Holds the name for 30 days
Expedited review	$120, $275 or $1,200	Secretary of State	2 business days, same day if received by noon, or one hour
Annual registration	$60	Secretary of State	January 1 to April 1 each year
Sales tax registration	Free	Department of Revenue	Before you make taxable sales
GDA Food Sales Establishment license	Annual fee of $100 to $300 by risk tier (confirm with GDA)	Georgia Department of Agriculture	Apply at least 30 calendar days before opening; term July 1 to June 30
County food service permit (ghost kitchen)	Set by each county (confirm with county health department)	County board of health	Application at least 10 business days before opening; plans at least 14 business days before construction
Trade name (DBA) registration	About $165 clerk fee plus newspaper publication (confirm with county clerk)	Clerk of Superior Court in the county where the business is chiefly carried on	Notice published once a week for two weeks
Occupation tax certificate	Set by each city or county (confirm locally)	City, or county for unincorporated areas	Varies by locality

Tips for a Faster Approval

• Call the county health department and the GDA before you sign a lease. Ask for the classification in writing.
• Draft your Product Line Menu early. Your ingredient list and cooling process must match what you file.
• Choose a trade name that you can register cleanly. If you operate under a name other than your entity's legal name, you need a trade name registration with the county clerk.
• Ask your local SBDC advisors for help with the business plan and the pre-opening checklist. The Georgia Small Business Development Center at the University of Georgia publishes resources at https://www.georgiasbdc.org/.
• Calibrate your thermometers before the inspection and keep cooling logs from your first test batch.

Common Mistakes to Avoid

• Assuming a ghost kitchen is settled: The county classification is the likely reading, not a confirmed ruling. Get both regulators' answers in writing.
• Using a home kitchen for refrigerated meals: A private home cannot be used under Rule 40-7-1-.40, and cottage food does not cover potentially hazardous meals.
• Treating sales tax registration as a business license: It is a separate step. You still need the occupation tax certificate.
• Filing a trade name with the Secretary of State: Trade names go to the Clerk of Superior Court in the county where the business is chiefly carried on.
• Using a P.O. box as your registered office: Georgia requires a street address.
• Missing the annual registration window: Mark January 1 to April 1 on your calendar and file on time.
• Changing your menu without telling the GDA: Menu and cooling-procedure changes must be reported.
• Skipping the written cooling log: Inspectors can review your records, so an undocumented process is hard to defend.

What to Expect

Following these steps may help you present a documented, controlled operation at inspection. A written menu, a working cooling process, and clear date labels are the kinds of records that inspectors can review. These steps do not guarantee an inspection result, a particular timeline, or a specific level of sales. Your actual results will depend on your facility, your staff, your local requirements, and the regulator's review of your application.

Next Steps

1. Decide whether you sell packaged meals, cooked-to-order delivery, or both.
2. Ask the GDA or the county health department, in writing, which agency governs your model.
3. Form your entity and reserve your name if needed.
4. Register with the Department of Revenue and confirm your sales tax setup.
5. Apply for the GDA license or county permit on the timeline above.
6. Apply for your local occupation tax certificate after confirming zoning.

This article is informational content, not legal or tax advice. Fees, deadlines and rules change, and some figures come from older rules that the agencies have not re-confirmed for this guide. Verify every figure marked as confirm with the named agency before you file or budget. Consult a qualified Georgia attorney and CPA for your specific situation.