Home kitchen counter with jars and baked goods ready for market, California MEHKO Home Restaurant Permit

California MEHKO Home Restaurant Permit: 30 Meals a Day, $100,000 Cap and Opt-In Counties

California MEHKO Home Restaurant Permit: 30 Meals a Day, $100,000 Cap and Opt-In Counties

If you want to cook and sell meals from your own kitchen in California, the Microenterprise Home Kitchen Operation (MEHKO) is the state's home restaurant permit. It is authorized under Health and Safety Code 113825 and 114367 to 114367.6. The catch is that it only works where your county or city has opted in, and many have not. This guide covers the limits, the county question, the money, delivery and apps, and the rules that protect the home cook.

This is informational content, not legal or tax advice. Rules, fees and county programs change. Confirm every figure here with the agency named next to it, and talk to a qualified attorney or CPA before you commit money to a plan, especially if you expect to hire staff or sell at volume.

What a MEHKO is

A MEHKO is a food facility run by a resident of a private home. The operator may have at most one full-time-equivalent employee who is not a family or household member. A MEHKO is not a catering operation and not a cottage food operation, so the rules for those businesses do not apply to it.

If your products are shelf-stable baked goods, the cottage food rules are a simpler route that needs only a registration. If you need a commercial kitchen or want to produce in bulk beyond a home kitchen, a commissary or ghost kitchen may fit better. Both options deserve a look before you decide.

The limits that shape the business

  • No more than 30 individual meals a day and 90 a week, or the approximate equivalent in meal components sold separately.
  • No more than $100,000 in gross annual sales. The cap is adjusted every year for inflation using the California Consumer Price Index.
  • A county may lower the meal limit based on the kitchen's capacity. It may never raise the limit.

The limits have changed since the program was first written, so ignore older summaries that list different numbers.

What counts as a meal

A meal is the food one customer eats in one sitting. It can include a main dish, appetizers, sides, beverages, baked goods and desserts. Plan your menu and your count around that definition.

The same-day rule

Food must be prepared, cooked and served on the same day. This rule shapes the business model. A MEHKO is not built for cooking a week of meals in one day and selling them over the following days. If your model depends on batch prep for the whole week, a commissary is the better fit.

Where the food can go

Food is sold only directly to consumers, never to a wholesaler or retailer. Customers may eat on site, pick up the food, or receive a delivery made within a safe time based on your holding equipment.

What is excluded

A MEHKO cannot cover any process that needs a HACCP plan. It also cannot include raw milk, raw oysters, or making or packaging milk products such as cheese, ice cream, yogurt, sour cream and butter. If your menu depends on any of these, the MEHKO is the wrong permit.

Step one: confirm your county has opted in

Authorization is local. A county, city or city and county board decides by ordinance or resolution, and an authorizing county covers every city inside it. Many counties have not opted in, so your first call is to your county environmental health agency, before you buy equipment or register a business name.

The community tracker at mehko.org reported as of May 2026 that the following counties have opted in: Alameda, Amador, Contra Costa, Imperial, Lake, Los Angeles, Monterey, Riverside, San Benito, San Diego, San Mateo, Santa Barbara, Santa Clara, Santa Cruz, Sierra and Solano. It also reports the cities of Berkeley and Long Beach. County news reports point to Sonoma and Marin. This is a non-official list, and it changes. Treat it as a starting point and confirm with the county before you rely on it.

Los Angeles County

The Los Angeles County Board of Supervisors authorized MEHKOs in May 2024, and county permits started on November 1, 2024. The initial application review fee is $597, and the annual permit is $347 on the county's fiscal year 2026 to 2027 fee schedule. A one-time subsidy waives the $597 for up to 1,000 permittees whose annual net revenue is under $50,000, through December 31, 2026 or until the funds run out.

Pasadena, Long Beach and Vernon run their own health departments, so a county permit does not cover them. If you live or cook in one of those cities, contact that city's health department directly.

San Diego County

San Diego County's fiscal year 2026 to 2027 schedule lists $673 for the initial application and $335 for renewal. Confirm both figures with the county before you file.

Every other county

Fees and processes differ by county. Ask your county environmental health agency for its current schedule and application. Do not assume that another county's fees apply to you.

The money

Your costs fall into four buckets: the MEHKO permit, the business entity, local taxes and licenses, and your kitchen and food safety setup. The permit fees are listed above. The rest depends on how you structure the business and where you operate.

Forming an entity

If you form an LLC, the Articles of Organization (Form LLC-1) cost $70 through the California Secretary of State's Business Programs Division. The name must contain 'limited liability company', 'L.L.C.' or 'LLC', and you can reserve a name for $10 for 60 days. Every LLC organized or registered in California from 2024 through 2026 owes the $800 minimum annual franchise tax starting in its first year. If your first taxable year begins in 2027, 2028 or 2029, the first-year amount is $400 under RTC 17941(g)(2), so confirm it with the Franchise Tax Board.

The LLC fee is $900, $2,500, $6,000 or $11,790, depending on California-source total income of $250,000, $500,000, $1,000,000 or $5,000,000 or more. The Statement of Information (Form LLC-12) costs $20 and is due within 90 days of filing, then every two years during the six-month window ending on the last day of the anniversary month. The Franchise Tax Board assesses a $250 penalty if you miss it after a Secretary of State notice.

Start at sos.ca.gov/business-programs and file through bizFile Online. California has no general state business license. The Secretary of State issues none.

Fictitious business name

If you sell under a name other than your legal name or your LLC's name, file a Fictitious Business Name Statement with the county clerk-recorder in your county of principal business. File within 40 days of starting, publish it in a newspaper once a week for four weeks, and renew before it expires after five years. The statutory fee is $10 plus $2 for each additional name or owner, and counties charge more. The newspaper publication fee is separate, so confirm all totals with your county.

Sales tax and the seller's permit

The statewide base sales tax rate is 7.25%. With district taxes, city rates run from 7.25% to 11.75%. The seller's permit is free, and you register with the California Department of Tax and Fee Administration (CDTFA) at cdtfa.ca.gov if you sell taxable goods. Ask CDTFA how sales tax applies to your meals and whether you need a seller's permit. The seller's permit is not a business license.

Local business tax

Most California cities charge a local business tax or registration certificate. Of the 483 cities, 445 report revenue from one. There is no common formula, so the amount depends on the city. Counties license only regulated activities. Check with your city's finance or revenue office.

Employees

If you hire your one permitted employee, register with the Employment Development Department. Confirm wage rules as well. The state minimum wage is $16.90 in 2026 and $17.40 starting January 1, 2027, according to a secondary source, so verify it before you set pay.

Delivery and delivery apps

Delivery is narrower than most home cooks expect. Food may be delivered only by an employee of the MEHKO or by a family or household member. Third-party delivery services may not deliver MEHKO food. The one exception is for a customer with a disability that limits their ability to get the food. In that case, the cook must keep a record of those deliveries.

A MEHKO may list its meals on an internet food service intermediary's website or app. That listing counts as a direct sale. The platform must be registered with the California Department of Public Health (CDPH), must show your permit number and issuing agency, and may not allow the word 'catering'. Read the platform's terms and confirm the arrangement with your county before you list.

Rules that protect the home cook

The program also sets limits on the government. Those limits protect you as the permit holder.

Inspections

  • One routine inspection in every 12 months, at a mutually agreed time, with notice.
  • Investigation inspections after a complaint.
  • Emergency inspections for serious hazards.
  • Only the permitted area of your home is inspected.

Zoning

A city or county may not ban a MEHKO in a residential dwelling, require a rezone, or charge zoning fees. That protection holds as long as you post no outdoor signage advertising the business and follow local noise rules. For building and fire code purposes, a MEHKO counts as a residence.

Advertising

Every advertisement must show the issuing agency, your permit number and the statement 'Made in a Home Kitchen'. Advertisements may not use the word 'catering'.

How to start, in order

  1. Call your county environmental health agency and confirm it has opted in. Ask for the fee schedule and application.
  2. Check whether your city requires a local business tax or registration certificate.
  3. Choose your business structure. If you form an LLC, check the name and file with the Secretary of State.
  4. File a fictitious business name statement if you will trade under another name.
  5. Register with CDTFA if you sell taxable goods, and confirm how sales tax applies to your meals.
  6. Register with the EDD before you hire anyone.
  7. Submit the MEHKO permit application, then prepare for the inspection.
  8. Track daily and weekly meal counts and your gross annual sales against the limits from the start.

When to get professional help

A single cook selling a limited menu from home is a manageable project. Get professional help if you plan to hire, expand beyond the limits, sell through several platforms, or add a second location. An attorney can review your entity choice and contracts, and a CPA can advise on franchise tax, sales tax and payroll.

Official resources

Reminder: this guide is informational only and is not legal or tax advice. Confirm current county opt-in status, fees and deadlines with the agencies named above before you apply.

Keep exploring: related California guides