{
 "last_verified": "2026-10-17",
 "states": [
  {
   "state": "Alabama",
   "slug": "alabama",
   "alcohol": [
    {
     "name": "Alabama Alcoholic Beverage Control Board: How to apply",
     "url": "https://alabcboard.gov/licensing-compliance/how-to-apply",
     "listed_url": "https://alabcboard.gov/licensing-compliance/how-to-apply",
     "check": "ok"
    }
   ],
   "alcohol_control_state": true,
   "food": [
    {
     "name": "Alabama Department of Public Health, Division of Food, Milk and Lodging",
     "url": "https://www.alabamapublichealth.gov/foodsafety/",
     "listed_url": "https://www.alabamapublichealth.gov/foodsafety/",
     "check": "ok"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/alabama",
    "check": "ok"
   },
   "tipped": {
    "cash": "$2.13",
    "combined": "$7.25",
    "credit": "$5.12",
    "note": "No state minimum wage law; federal minimum applies to FLSA-covered employees."
   },
   "state_restaurant_association": {
    "name": "Alabama Restaurant & Hospitality Alliance",
    "url": "https://www.arhaonline.com/",
    "check": "ok",
    "source": "https://www.restaurant.org/about-us/our-partners/state-restaurant-associations/",
    "read": "2026-10-18"
   }
  },
  {
   "state": "Alaska",
   "slug": "alaska",
   "alcohol": [
    {
     "name": "Alcohol & Marijuana Control Office: Alcohol license application (fees, forms)",
     "url": "https://www.commerce.alaska.gov/web/amco/AlcoholLicenseApplication",
     "listed_url": "https://www.commerce.alaska.gov/web/amco/AlcoholLicenseApplication",
     "check": "blocked"
    }
   ],
   "alcohol_control_state": false,
   "food": [
    {
     "name": "Department of Environmental Conservation: Opening a new food establishment",
     "url": "https://dec.alaska.gov/eh/fss/food/opening/",
     "listed_url": "https://dec.alaska.gov/eh/fss/food/opening/",
     "check": "blocked"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/alaska",
    "check": "ok"
   },
   "tipped": {
    "cash": "$14.00",
    "note": "Employer must pay full state minimum wage before tips."
   },
   "food_permit_issuer": {
    "statement": "The state Department of Environmental Conservation takes the food establishment permit and plan review application (outside the Municipality of Anchorage); a pre-opening inspection is with the local Environmental Health Officer.",
    "source_name": "DEC: Opening a new food establishment",
    "source_url": "https://dec.alaska.gov/eh/fss/food/opening/",
    "verified": "2026-10-17"
   },
   "alcohol_note": {
    "statement": "The agency's license application page lists fees and required forms by license type, including the restaurant or eating place license. Alaska statute AS 04.11.100 says a restaurant license can be renewed only if food is at least 50 percent of gross receipts.",
    "source_name": "Alaska Statutes 04.11.100",
    "source_url": "https://ak.elaws.us/as/04.11.100",
    "verified": "2026-10-17"
   },
   "state_restaurant_association": {
    "name": "Alaska Cabaret, Hotel, Restaurant and Retailers Association",
    "url": "https://www.alaskacharr.com/",
    "check": "ok",
    "source": "https://www.restaurant.org/about-us/our-partners/state-restaurant-associations/",
    "read": "2026-10-18"
   }
  },
  {
   "state": "Arizona",
   "slug": "arizona",
   "alcohol": [
    {
     "name": "Arizona Department of Liquor Licenses and Control",
     "url": "https://liquor.az.gov/",
     "listed_url": "http://www.azliquor.gov/",
     "check": "blocked"
    }
   ],
   "alcohol_control_state": false,
   "food": [
    {
     "name": "Department of Health Services: Food Safety and Environmental Services",
     "url": "https://www.azdhs.gov/preparedness/epidemiology-disease-control/food-safety-environmental-services/index.php",
     "listed_url": "https://www.azdhs.gov/preparedness/epidemiology-disease-control/food-safety-environmental-services/index.php",
     "check": "ok"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/arizona",
    "check": "ok"
   },
   "tipped": {
    "cash": "$12.15",
    "combined": "$15.15",
    "credit": "$3.00"
   },
   "state_restaurant_association": {
    "name": "Arizona Restaurant Association",
    "url": "https://www.azrestaurant.org/",
    "check": "ok",
    "source": "https://www.restaurant.org/about-us/our-partners/state-restaurant-associations/",
    "read": "2026-10-18"
   }
  },
  {
   "state": "Arkansas",
   "slug": "arkansas",
   "alcohol": [
    {
     "name": "Alcohol Beverage Control",
     "url": "https://www.dfa.arkansas.gov/office/alcohol-beverage-control/",
     "listed_url": "https://www.dfa.arkansas.gov/alcoholic-beverage-control",
     "check": "ok"
    }
   ],
   "alcohol_control_state": false,
   "food": [
    {
     "name": "Department of Health Food Protection Program",
     "url": "https://healthy.arkansas.gov/programs-services/public-health-safety/food-protection-inspection-portal/food-protection-faq/",
     "listed_url": "https://www.healthy.arkansas.gov/programs-services/topics/food-protection",
     "check": "blocked"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/arkansas",
    "check": "ok"
   },
   "tipped": {
    "cash": "$2.63",
    "combined": "$11.00",
    "credit": "$8.37"
   },
   "state_restaurant_association": {
    "name": "Arkansas Restaurant Association",
    "url": "https://www.arhospitality.org/",
    "check": "ok",
    "source": "https://www.restaurant.org/about-us/our-partners/state-restaurant-associations/",
    "read": "2026-10-18"
   }
  },
  {
   "state": "California",
   "slug": "california",
   "alcohol": [
    {
     "name": "Department of Alcoholic Beverage Control: Apply for a new license",
     "url": "https://www.abc.ca.gov/licensing/apply-for-a-new-license/",
     "listed_url": "https://www.abc.ca.gov/licensing/apply-for-a-new-license/",
     "check": "ok"
    },
    {
     "name": "California Board of Equalization (tax; listed by TTB)",
     "url": "https://www.boe.ca.gov/",
     "listed_url": "https://www.boe.ca.gov/",
     "check": "ok"
    }
   ],
   "alcohol_control_state": false,
   "food": [
    {
     "name": "CDPH Food and Drug Branch: Retail Food Program (local environmental health agencies issue permits)",
     "url": "https://www.cdph.ca.gov/Programs/CEH/DFDCS/Pages/FDBPrograms/FoodSafetyProgram/RetailFoodProgram.aspx",
     "listed_url": "https://www.cdph.ca.gov/Programs/CEH/DFDCS/Pages/FDBPrograms/FoodSafetyProgram/RetailFoodProgram.aspx",
     "check": "blocked"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/california",
    "check": "ok"
   },
   "tipped": {
    "cash": "$16.90",
    "note": "Employer must pay full state minimum wage before tips. Some cities set higher minimums."
   },
   "food_permit_issuer": {
    "statement": "Local environmental health agencies (62, per CDPH) enforce the retail food code and issue restaurant permits; the state Food and Drug Branch plays a supporting role.",
    "source_name": "CDPH Retail Food Program",
    "source_url": "https://www.cdph.ca.gov/Programs/CEH/DFDCS/Pages/FDBPrograms/FoodSafetyProgram/RetailFoodProgram.aspx",
    "verified": "2026-10-17"
   },
   "state_restaurant_association": {
    "name": "California Restaurant Association",
    "url": "https://www.calrest.org/",
    "check": "ok",
    "source": "https://www.restaurant.org/about-us/our-partners/state-restaurant-associations/",
    "read": "2026-10-18"
   }
  },
  {
   "state": "Colorado",
   "slug": "colorado",
   "alcohol": [
    {
     "name": "Colorado Department of Revenue-Liquor Enforcement Division",
     "url": "https://sbg.colorado.gov/liquor",
     "listed_url": "https://www.colorado.gov/pacific/enforcement/liquor",
     "check": "ok"
    }
   ],
   "alcohol_control_state": false,
   "food": [
    {
     "name": "Colorado Department of Public Health & Environment Retail Food Program",
     "url": "https://cdphe.colorado.gov/dehs/rf/licensing",
     "listed_url": "http://www.cdphe.state.co.us/cp/retailfood/retailhom.html",
     "check": "ok"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/colorado",
    "check": "ok"
   },
   "tipped": {
    "cash": "$12.14",
    "combined": "$15.16",
    "credit": "$3.02"
   },
   "food_permit_issuer": {
    "statement": "The state health department licenses and inspects restaurants directly only in the counties listed on its page; elsewhere a local agency handles it.",
    "source_name": "CDPHE: Retail food licensing",
    "source_url": "https://cdphe.colorado.gov/dehs/rf/licensing",
    "verified": "2026-10-17"
   },
   "state_restaurant_association": {
    "name": "Colorado Restaurant Association",
    "url": "https://corestaurant.org/",
    "check": "ok",
    "source": "https://www.restaurant.org/about-us/our-partners/state-restaurant-associations/",
    "read": "2026-10-18"
   }
  },
  {
   "state": "Connecticut",
   "slug": "connecticut",
   "alcohol": [
    {
     "name": "Department of Consumer Protection, Liquor Control: Restaurant liquor permit",
     "url": "https://portal.ct.gov/dcp/knowledge-base/articles/liquor-control/2026/applications-and-licensing/on-premises-permit/restaurant",
     "listed_url": "https://portal.ct.gov/dcp/knowledge-base/articles/liquor-control/2026/applications-and-licensing/on-premises-permit/restaurant",
     "check": "ok"
    }
   ],
   "alcohol_control_state": false,
   "food": [
    {
     "name": "Department of Public Health: Food Protection Program",
     "url": "https://portal.ct.gov/dph/food-protection-program",
     "listed_url": "https://portal.ct.gov/dph/food-protection-program",
     "check": "ok"
    },
    {
     "name": "Department of Consumer Protection: Food and Standards Division",
     "url": "https://portal.ct.gov/dcp/food-and-standards-division",
     "listed_url": "https://portal.ct.gov/dcp/food-and-standards-division",
     "check": "ok"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/connecticut",
    "check": "ok"
   },
   "tipped": {
    "cash": "$6.38 (hotel, restaurant); $8.23 (bartenders who customarily receive tips)",
    "combined": "$16.94",
    "credit": "$10.56 (hotel, restaurant); $8.71 (bartenders)"
   },
   "alcohol_note": {
    "statement": "The restaurant permit page lists minimum requirements: 400 square feet of dining space, seating for 20, a full hot-meal menu, a sanitary kitchen, adequate staff and at least two restrooms (hardship waiver available). The application is online through the state eLicense system.",
    "source_name": "CT DCP: Restaurant permit",
    "source_url": "https://portal.ct.gov/dcp/knowledge-base/articles/liquor-control/2026/applications-and-licensing/on-premises-permit/restaurant",
    "verified": "2026-10-17"
   },
   "state_restaurant_association": {
    "name": "Connecticut Restaurant Association",
    "url": "https://www.ctrestaurant.org/",
    "check": "ok",
    "source": "https://www.restaurant.org/about-us/our-partners/state-restaurant-associations/",
    "read": "2026-10-18"
   }
  },
  {
   "state": "Delaware",
   "slug": "delaware",
   "alcohol": [
    {
     "name": "Office of the Alcoholic Beverage Control Commissioner",
     "url": "https://oabcc.delaware.gov/",
     "listed_url": "https://date.delaware.gov/OABCC/index.shtml",
     "check": "ok"
    }
   ],
   "alcohol_control_state": false,
   "food": [
    {
     "name": "Division of Public Health, Office of Food Protection: Inspection services and plan review",
     "url": "https://dhss.delaware.gov/dph/homepage/about/sections/hsp/inspection-services/",
     "listed_url": "https://dhss.delaware.gov/dph/homepage/about/sections/hsp/inspection-services/",
     "check": "ok"
    },
    {
     "name": "Delaware Business First Steps: Food establishments",
     "url": "https://firststeps.delaware.gov/food_establishments/",
     "listed_url": "https://firststeps.delaware.gov/food_establishments/",
     "check": "ok"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/delaware",
    "check": "ok"
   },
   "tipped": {
    "cash": "$2.23",
    "combined": "$15.00",
    "credit": "$12.77"
   },
   "food_permit_issuer": {
    "statement": "The state Division of Public Health issues food establishment permits; plan review goes to the Office of Food Protection.",
    "source_name": "Delaware Business First Steps",
    "source_url": "https://firststeps.delaware.gov/food_establishments/",
    "verified": "2026-10-17"
   },
   "state_restaurant_association": {
    "name": "Delaware Restaurant Association",
    "url": "https://www.delawarerestaurant.org/",
    "check": "ok",
    "source": "https://www.restaurant.org/about-us/our-partners/state-restaurant-associations/",
    "read": "2026-10-18"
   }
  },
  {
   "state": "District of Columbia",
   "slug": "district-of-columbia",
   "alcohol": [
    {
     "name": "Alcoholic Beverage Regulation Administration",
     "url": "https://abca.dc.gov/",
     "listed_url": "https://abra.dc.gov/",
     "check": "ok"
    }
   ],
   "alcohol_control_state": false,
   "food": [],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/district-of-columbia",
    "check": "ok"
   },
   "tipped": {
    "cash": "$10.30",
    "combined": "$18.40",
    "credit": "$8.10"
   },
   "state_restaurant_association": {
    "name": "Restaurant Association of Metropolitan Washington",
    "url": "https://ramw.org/",
    "check": "ok",
    "source": "https://www.restaurant.org/about-us/our-partners/state-restaurant-associations/",
    "read": "2026-10-18"
   }
  },
  {
   "state": "Florida",
   "slug": "florida",
   "alcohol": [
    {
     "name": "Division of Alcoholic Beverages & Tobacco",
     "url": "https://www2.myfloridalicense.com/alcoholic-beverages-and-tobacco/",
     "listed_url": "https://www2.myfloridalicense.com/alcoholic-beverages-and-tobacco/",
     "check": "ok"
    }
   ],
   "alcohol_control_state": false,
   "food": [
    {
     "name": "Division of Hotels and Restaurants: Plan review",
     "url": "https://www2.myfloridalicense.com/hotels-restaurants/licensing/plan-review/",
     "listed_url": "https://www2.myfloridalicense.com/hotels-restaurants/licensing/plan-review/",
     "check": "ok"
    },
    {
     "name": "Division of Hotels and Restaurants: Food service manager certification",
     "url": "https://www2.myfloridalicense.com/hotels-restaurants/food-lodging/food-manager/",
     "listed_url": "https://www2.myfloridalicense.com/hotels-restaurants/food-lodging/food-manager/",
     "check": "ok"
    },
    {
     "name": "Department of Health: Food safety and sanitation",
     "url": "https://www.floridahealth.gov/licensing-regulations/regulated-facilities/food-safety-and-sanitation/",
     "listed_url": "https://www.floridahealth.gov/licensing-regulations/regulated-facilities/food-safety-and-sanitation/",
     "check": "ok"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/florida",
    "check": "ok"
   },
   "tipped": {
    "cash": "$11.98",
    "combined": "$15.00",
    "credit": "$3.02",
    "note": "DOL's table (revised July 1, 2026) still shows $14.00 combined and $10.98 cash; the state rate changed on Sept 30, 2026 (see state update).",
    "dol_figures": {
     "cash": "$10.98",
     "combined": "$14.00",
     "credit": "$3.02"
    },
    "state_update": {
     "text": "FloridaCommerce says Florida's minimum wage became $15.00 per hour on September 30, 2026, effective through December 31, 2027. With the $3.02 maximum tip credit in the DOL table, the minimum cash wage for tipped employees is $11.98.",
     "source_name": "FloridaCommerce: Florida Minimum Wage",
     "url": "https://floridajobs.org/florida-minimum-wage",
     "checked": "2026-10-17"
    }
   },
   "food_permit_issuer": {
    "statement": "The state Department of Business and Professional Regulation, Division of Hotels and Restaurants, licenses restaurants and has its own plan review and manager-certification pages.",
    "source_name": "DBPR: Hotels and Restaurants plan review",
    "source_url": "https://www2.myfloridalicense.com/hotels-restaurants/licensing/plan-review/",
    "verified": "2026-10-17"
   },
   "state_restaurant_association": {
    "name": "Florida Restaurant & Lodging Association",
    "url": "https://www.frla.org/",
    "check": "ok",
    "source": "https://www.restaurant.org/about-us/our-partners/state-restaurant-associations/",
    "read": "2026-10-18"
   }
  },
  {
   "state": "Georgia",
   "slug": "georgia",
   "alcohol": [
    {
     "name": "Georgia Department of Revenue Alcohol & Tobacco Tax Division",
     "url": "https://dor.georgia.gov/alcohol-tobacco",
     "listed_url": "https://dor.georgia.gov/alcohol-tobacco",
     "check": "ok"
    }
   ],
   "alcohol_control_state": false,
   "food": [
    {
     "name": "Department of Agriculture: Retail food",
     "url": "https://agr.georgia.gov/retail-food",
     "listed_url": "https://agr.georgia.gov/retail-food",
     "check": "ok"
    },
    {
     "name": "Department of Public Health: Food service",
     "url": "https://dph.georgia.gov/environmental-health/food-service",
     "listed_url": "https://dph.georgia.gov/environmental-health/food-service",
     "check": "ok"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/georgia",
    "check": "ok"
   },
   "tipped": {
    "cash": "$2.13",
    "combined": "$7.25",
    "credit": "$5.12",
    "note": "Georgia has a state minimum wage law, but it does not apply to tipped employees."
   },
   "state_restaurant_association": {
    "name": "Georgia Restaurant Association",
    "url": "https://www.garestaurants.org/",
    "check": "ok",
    "source": "https://www.restaurant.org/about-us/our-partners/state-restaurant-associations/",
    "read": "2026-10-18"
   }
  },
  {
   "state": "Hawaii",
   "slug": "hawaii",
   "alcohol": [
    {
     "name": "Department of Liquor Control County of Hawaii",
     "url": "https://www.hawaiicounty.gov/departments/liquor-control",
     "listed_url": "http://www.hawaiicounty.gov/liquor-control/",
     "check": "blocked"
    },
    {
     "name": "Department of Liquor Control County of Kauai",
     "url": "https://www.kauai.gov/Government/Departments-Agencies/Liquor-Control",
     "listed_url": "http://www.kauai.gov/Liquor",
     "check": "blocked"
    },
    {
     "name": "Department of Liquor Control",
     "url": "https://www.mauicounty.gov/667/Liquor-Control",
     "listed_url": "https://www.mauicounty.gov/667/Liquor-Control",
     "check": "blocked"
    }
   ],
   "alcohol_control_state": false,
   "food": [
    {
     "name": "Department of Health, Food Safety Branch: Permit applications",
     "url": "https://health.hawaii.gov/san/permit-applications/",
     "listed_url": "https://health.hawaii.gov/san/permit-applications/",
     "check": "ok"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/hawaii",
    "check": "ok"
   },
   "tipped": {
    "cash": "$14.75",
    "combined": "$16.00",
    "credit": "$1.25",
    "note": "Tip credit allowed only if wages plus tips are at least $7.00 above the minimum wage."
   },
   "food_permit_issuer": {
    "statement": "The state Department of Health Food Safety Branch takes food establishment permit applications.",
    "source_name": "DOH Food Safety Branch",
    "source_url": "https://health.hawaii.gov/san/permit-applications/",
    "verified": "2026-10-17"
   },
   "state_restaurant_association": {
    "name": "Hawaii Restaurant Association",
    "url": "https://www.hawaiirestaurant.org/",
    "check": "ok",
    "source": "https://www.restaurant.org/about-us/our-partners/state-restaurant-associations/",
    "read": "2026-10-18"
   }
  },
  {
   "state": "Idaho",
   "slug": "idaho",
   "alcohol": [
    {
     "name": "Idaho State Police Alcohol Beverage Control: Licensing applications",
     "url": "https://isp.idaho.gov/abc/licensing/",
     "listed_url": "https://isp.idaho.gov/abc/licensing/",
     "check": "ok"
    }
   ],
   "alcohol_control_state": true,
   "food": [
    {
     "name": "Department of Health & Welfare Food Protection Program",
     "url": "https://healthandwelfare.idaho.gov/health-wellness/community-health/food-safety",
     "listed_url": "https://healthandwelfare.idaho.gov/health-wellness/community-health/food-safety",
     "check": "ok"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/idaho",
    "check": "ok"
   },
   "tipped": {
    "cash": "$3.35",
    "combined": "$7.25",
    "credit": "$3.90"
   },
   "state_restaurant_association": {
    "name": "Idaho Lodging Restaurant Association",
    "url": "https://www.ilra.org/",
    "check": "ok",
    "source": "https://www.restaurant.org/about-us/our-partners/state-restaurant-associations/",
    "read": "2026-10-18"
   }
  },
  {
   "state": "Illinois",
   "slug": "illinois",
   "alcohol": [
    {
     "name": "Illinois Liquor Control Commission",
     "url": "https://ilcc.illinois.gov/",
     "listed_url": "https://www2.illinois.gov/ilcc/pages/home.aspx",
     "check": "ok"
    }
   ],
   "alcohol_control_state": false,
   "food": [
    {
     "name": "Department of Public Health Foods, Drugs & Dairies",
     "url": "https://dph.illinois.gov/topics-services/food-safety/retail-food.html",
     "listed_url": "http://www.idph.state.il.us/about/fdd/fddintro.htm",
     "check": "ok"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/illinois",
    "check": "ok"
   },
   "tipped": {
    "cash": "$9.00",
    "combined": "$15.00",
    "credit": "40% of minimum wage ($6.00)"
   },
   "food_permit_issuer": {
    "statement": "Restaurants are regulated by the local health department where they operate; the state provides technical assistance.",
    "source_name": "IDPH: Retail food",
    "source_url": "https://dph.illinois.gov/topics-services/food-safety/retail-food.html",
    "verified": "2026-10-17"
   },
   "state_restaurant_association": {
    "name": "Illinois Restaurant Association",
    "url": "https://www.illinoisrestaurants.org/",
    "check": "not confirmed (bot-blocked or redirect)",
    "source": "https://www.restaurant.org/about-us/our-partners/state-restaurant-associations/",
    "read": "2026-10-18"
   }
  },
  {
   "state": "Indiana",
   "slug": "indiana",
   "alcohol": [
    {
     "name": "Alcohol & Tobacco Commission: Obtaining an alcoholic beverage permit",
     "url": "https://www.in.gov/atc/alcohol-permit-resources/alcohol-permit-information/obtaining-an-alcoholic-beverage-permit",
     "listed_url": "https://www.in.gov/atc/alcohol-permit-resources/alcohol-permit-information/obtaining-an-alcoholic-beverage-permit",
     "check": "ok"
    }
   ],
   "alcohol_control_state": false,
   "food": [
    {
     "name": "Department of Health: Food Protection",
     "url": "https://www.in.gov/health/food-protection/",
     "listed_url": "https://www.in.gov/health/food-protection/",
     "check": "ok"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/indiana",
    "check": "ok"
   },
   "tipped": {
    "cash": "$2.13",
    "combined": "$7.25",
    "credit": "$5.12"
   },
   "state_restaurant_association": {
    "name": "Indiana Restaurant & Lodging Association",
    "url": "https://www.inrla.org/",
    "check": "ok",
    "source": "https://www.restaurant.org/about-us/our-partners/state-restaurant-associations/",
    "read": "2026-10-18"
   }
  },
  {
   "state": "Iowa",
   "slug": "iowa",
   "alcohol": [
    {
     "name": "Iowa Alcoholic Beverages Division",
     "url": "https://revenue.iowa.gov/",
     "listed_url": "https://abd.iowa.gov/",
     "check": "ok"
    }
   ],
   "alcohol_control_state": true,
   "food": [
    {
     "name": "Department of Inspections & Appeals Food & Consumer Safety Bureau",
     "url": "https://dial.iowa.gov/",
     "listed_url": "https://dia.iowa.gov/",
     "check": "ok"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/iowa",
    "check": "ok"
   },
   "tipped": {
    "cash": "$4.35",
    "combined": "$7.25",
    "credit": "40% of minimum wage ($2.90)"
   },
   "state_restaurant_association": {
    "name": "Iowa Restaurant Association",
    "url": "https://www.restaurantiowa.com/",
    "check": "ok",
    "source": "https://www.restaurant.org/about-us/our-partners/state-restaurant-associations/",
    "read": "2026-10-18"
   },
   "who_issues_food_permit": {
    "statement": "The state Department of Inspections, Appeals and Licensing (DIAL) licenses and inspects food establishments in 68 counties and contracts with 10 local health departments to handle licensing and inspection in the other 31 counties; its jurisdiction map shows which applies.",
    "source": "https://dial.iowa.gov/licenses/food-establishments-hotels/food-inspection-jurisdictions",
    "read": "2026-10-19"
   }
  },
  {
   "state": "Kansas",
   "slug": "kansas",
   "alcohol": [
    {
     "name": "Kansas Department of Revenue Alcohol Beverage Control",
     "url": "https://www.ksrevenue.gov/abcindex.html",
     "listed_url": "https://www.ksrevenue.org/abcindex.html",
     "check": "ok"
    }
   ],
   "alcohol_control_state": false,
   "food": [
    {
     "name": "Department of Agriculture Food Safety & Lodging",
     "url": "https://agriculture.ks.gov/divisions-programs/food-safety-lodging",
     "listed_url": "https://agriculture.ks.gov/divisions-programs/food-safety-lodging",
     "check": "blocked"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/kansas",
    "check": "ok"
   },
   "tipped": {
    "cash": "$2.13",
    "combined": "$7.25",
    "credit": "$5.12",
    "note": "State minimum wage law excludes employment covered by the federal FLSA."
   },
   "state_restaurant_association": {
    "name": "Kansas Restaurant & Hospitality Association",
    "url": "https://www.krha.org/",
    "check": "not confirmed (bot-blocked or redirect)",
    "source": "https://www.restaurant.org/about-us/our-partners/state-restaurant-associations/",
    "read": "2026-10-18"
   }
  },
  {
   "state": "Kentucky",
   "slug": "kentucky",
   "alcohol": [
    {
     "name": "Kentucky Alcoholic Beverage Control Department",
     "url": "https://abc.ky.gov/",
     "listed_url": "https://abc.ky.gov/",
     "check": "ok"
    }
   ],
   "alcohol_control_state": false,
   "food": [
    {
     "name": "Cabinet for Health & Family Services Food Safety Branch",
     "url": "https://www.chfs.ky.gov/agencies/dph/dphps/fsb/Pages/default.aspx",
     "listed_url": "https://chfs.ky.gov/agencies/dph/dphps/fsb/Pages/default.aspx",
     "check": "ok"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/kentucky",
    "check": "ok"
   },
   "tipped": {
    "cash": "$2.13",
    "combined": "$7.25",
    "credit": "$5.12"
   },
   "state_restaurant_association": {
    "name": "Kentucky Restaurant Association",
    "url": "https://www.kyra.org/",
    "check": "ok",
    "source": "https://www.restaurant.org/about-us/our-partners/state-restaurant-associations/",
    "read": "2026-10-18"
   }
  },
  {
   "state": "Louisiana",
   "slug": "louisiana",
   "alcohol": [
    {
     "name": "Louisiana Department of Revenue Alcohol and Tobacco Control Office",
     "url": "https://atc.louisiana.gov/",
     "listed_url": "https://atc.louisiana.gov/",
     "check": "ok"
    }
   ],
   "alcohol_control_state": false,
   "food": [
    {
     "name": "Louisiana Department of Health Retail Food Program",
     "url": "https://ldh.la.gov/page/448",
     "listed_url": "https://ldh.la.gov/page/448",
     "check": "ok"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/louisiana",
    "check": "ok"
   },
   "tipped": {
    "cash": "$2.13",
    "combined": "$7.25",
    "credit": "$5.12",
    "note": "No state minimum wage law; federal minimum applies to FLSA-covered employees."
   },
   "state_restaurant_association": {
    "name": "Louisiana Restaurant Association",
    "url": "https://www.lra.org/",
    "check": "ok",
    "source": "https://www.restaurant.org/about-us/our-partners/state-restaurant-associations/",
    "read": "2026-10-18"
   }
  },
  {
   "state": "Maine",
   "slug": "maine",
   "alcohol": [
    {
     "name": "Bureau of Alcoholic Beverages and Lottery Operations: Liquor licensing",
     "url": "https://www.maine.gov/dafs/bablo/liquor-licensing",
     "listed_url": "https://www.maine.gov/dafs/bablo/liquor-licensing",
     "check": "ok"
    }
   ],
   "alcohol_control_state": true,
   "food": [
    {
     "name": "Maine Department of Health and Human Services Health Inspection Program",
     "url": "https://www.maine.gov/dhhs/programs-services/inspections-licensing",
     "listed_url": "https://www.maine.gov/dhhs/programs-services/inspections-licensing",
     "check": "ok"
    },
    {
     "name": "Department of Agriculture Consumer Food Inspection Unit",
     "url": "https://www.maine.gov/dhhs/mecdc/services/business-services/health-inspections",
     "listed_url": "https://www.maine.gov/dhhs/mecdc/environmental-health/el/index.htm",
     "check": "ok"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/maine",
    "check": "ok"
   },
   "tipped": {
    "cash": "$7.55",
    "combined": "$15.10",
    "credit": "50% of minimum wage ($7.55)"
   },
   "state_restaurant_association": {
    "name": "Hospitality Maine",
    "url": "https://www.hospitalitymaine.com/",
    "check": "ok",
    "source": "https://www.restaurant.org/about-us/our-partners/state-restaurant-associations/",
    "read": "2026-10-18"
   }
  },
  {
   "state": "Maryland",
   "slug": "maryland",
   "alcohol": [
    {
     "name": "Maryland Field Enforcement Division",
     "url": "https://www.marylandcomptroller.gov/about/field-enforcement-bureau.html",
     "listed_url": "https://www.marylandtaxes.gov/divisions/fed.php",
     "check": "ok"
    },
    {
     "name": "Montgomery County Alcohol Beverage Services: Licenses",
     "url": "https://www.montgomerycountymd.gov/alcohol-beverage-services/licensure-office/licenses",
     "listed_url": "http://www.montgomerycountymd.gov/dlc/",
     "check": "ok"
    },
    {
     "name": "Worcester County Liquor Control Board",
     "url": "https://worcestermd.gov/departments/drp/boards",
     "listed_url": "https://www.co.worcester.md.us/departments/drp/boards",
     "check": "ok"
    }
   ],
   "alcohol_control_state": false,
   "food": [
    {
     "name": "Maryland Food Service Facilities",
     "url": "https://regs.maryland.gov/us/md/exec/comar",
     "listed_url": "https://dsd.maryland.gov/Pages/COMARSearch.aspx#Default=%7B%22k%22%3A%22%22%2C%22r%22%3A%5B%7B%22n%22%3A%22dsdFullTitleName%22%2C%22t%22%3A%5B%22%5C%22%C7%82%C7%82737472696e673b233130202d204d6172796c616e64204465706172746d656e74206f66204865616c7468%5C%22%22%5D%2C%22o%22%3A%22and%22%2C%22k%22%3Afalse%2C%22m%22%3Anull%7D%2C%7B%22n%22%3A%22dsdFullSubtitleName%22%2C%22t%22%3A%5B%22%5C%22%C7%82%C7%82737472696e673b233135202d20464f4f44%5C%22%22%5D%2C%22o%22%3A%22and%22%2C%22k%22%3Afalse%2C%22m%22%3Anull%7D%2C%7B%22n%22%3A%22dsdFullChapterName%22%2C%22t%22%3A%5B%22%5C%22%C7%82%C7%82737472696e673b233033202d20466f6f64205365727669636520466163696c6974696573%5C%22%22%5D%2C%22o%22%3A%22and%22%2C%22k%22%3Afalse%2C%22m%22%3Anull%7D%5D%2C%22l%22%3A1033%7D",
     "check": "ok"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/maryland",
    "check": "ok"
   },
   "tipped": {
    "cash": "$3.63",
    "combined": "$15.00",
    "credit": "$11.37"
   },
   "state_restaurant_association": {
    "name": "Restaurant Association of Maryland",
    "url": "https://www.marylandrestaurants.com/",
    "check": "ok",
    "source": "https://www.restaurant.org/about-us/our-partners/state-restaurant-associations/",
    "read": "2026-10-18"
   }
  },
  {
   "state": "Massachusetts",
   "slug": "massachusetts",
   "alcohol": [
    {
     "name": "Alcoholic Beverages Control Commission",
     "url": "https://www.mass.gov/orgs/alcoholic-beverages-control-commission-abcc",
     "listed_url": "https://www.mass.gov/orgs/alcoholic-beverages-control-commission-abcc",
     "check": "blocked"
    }
   ],
   "alcohol_control_state": false,
   "food": [
    {
     "name": "Department of Public Health Food Protection Program",
     "url": "https://www.mass.gov/lists/retail-food",
     "listed_url": "http://www.mass.gov/eohhs/gov/departments/dph/programs/environmental-health/food-safety/public-health-regulations-food-safety.html",
     "check": "blocked"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/massachusetts",
    "check": "ok"
   },
   "tipped": {
    "cash": "$6.75",
    "combined": "$15.00",
    "credit": "$8.25"
   },
   "food_permit_issuer": {
    "statement": "A food establishment may not operate without a permit from the local board of health.",
    "source_name": "Mass.gov: Retail Food Code stakeholders",
    "source_url": "https://www.mass.gov/guidance/stakeholders-regarding-the-retail-food-code",
    "verified": "2026-10-17"
   },
   "state_restaurant_association": {
    "name": "Massachusetts Restaurant Association",
    "url": "https://www.themassrest.org/",
    "check": "ok",
    "source": "https://www.restaurant.org/about-us/our-partners/state-restaurant-associations/",
    "read": "2026-10-18"
   }
  },
  {
   "state": "Michigan",
   "slug": "michigan",
   "alcohol": [
    {
     "name": "Liquor Control Commission (LARA): Licensing",
     "url": "https://www.michigan.gov/en/lara/bureau-list/lcc",
     "listed_url": "https://www.michigan.gov/en/lara/bureau-list/lcc",
     "check": "ok"
    }
   ],
   "alcohol_control_state": true,
   "food": [
    {
     "name": "Department of Agriculture & Rural Development: Food establishment license",
     "url": "https://www.michigan.gov/mdard/licensing/food/food-establishment-license",
     "listed_url": "https://www.michigan.gov/mdard/licensing/food/food-establishment-license",
     "check": "ok"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/michigan",
    "check": "ok"
   },
   "tipped": {
    "cash": "$5.49",
    "combined": "$13.73",
    "credit": "$8.24",
    "note": "DOL notes Michigan's tipped cash wage rises annually toward 50% of minimum wage in 2031, and the minimum wage is scheduled to rise to $15.00 on Jan 1, 2027."
   },
   "state_restaurant_association": {
    "name": "Michigan Restaurant & Lodging Association",
    "url": "https://www.mrla.org/",
    "check": "ok",
    "source": "https://www.restaurant.org/about-us/our-partners/state-restaurant-associations/",
    "read": "2026-10-18"
   }
  },
  {
   "state": "Minnesota",
   "slug": "minnesota",
   "alcohol": [
    {
     "name": "Minnesota Department of Public Safety Alcohol and Gambling Enforcement Division",
     "url": "https://dps.mn.gov/divisions/age/alcohol",
     "listed_url": "https://dps.mn.gov/divisions/age/alcohol/Pages/default.aspx",
     "check": "ok"
    }
   ],
   "alcohol_control_state": false,
   "food": [
    {
     "name": "Department of Health Food Safety",
     "url": "https://www.health.state.mn.us/communities/environment/food/index.html",
     "listed_url": "https://www.health.state.mn.us/communities/environment/food/index.html",
     "check": "ok"
    },
    {
     "name": "Department of Agriculture Dairy & Food Inspection Division",
     "url": "https://www.mda.state.mn.us/food-feed/food-feed",
     "listed_url": "https://www.mda.state.mn.us/food-feed/food-feed",
     "check": "ok"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/minnesota",
    "check": "ok"
   },
   "tipped": {
    "cash": "$11.41",
    "note": "Employer must pay full state minimum wage before tips."
   },
   "state_restaurant_association": {
    "name": "Hospitality Minnesota",
    "url": "https://www.hospitalityminnesota.com",
    "check": "ok",
    "source": "https://www.restaurant.org/about-us/our-partners/state-restaurant-associations/",
    "read": "2026-10-18"
   },
   "who_issues_food_permit": {
    "statement": "The Minnesota Department of Health, along with locally delegated public health agencies, licenses restaurants and bars; the city or county where the establishment is located determines which agency issues the license.",
    "source": "https://www.health.mn.gov/communities/environment/food/license/index.html",
    "read": "2026-10-19"
   }
  },
  {
   "state": "Mississippi",
   "slug": "mississippi",
   "alcohol": [
    {
     "name": "Alcoholic Beverage Control Office",
     "url": "https://www.dor.ms.gov/abc",
     "listed_url": "https://www.dor.ms.gov/abc",
     "check": "ok"
    }
   ],
   "alcohol_control_state": true,
   "food": [
    {
     "name": "Department of Health Food Safety Division",
     "url": "https://msdh.ms.gov/page/30,0,77,769.html",
     "listed_url": "https://msdh.ms.gov/page/30,0,77,769.html",
     "check": "ok"
    },
    {
     "name": "Mississippi Department of Agriculture and Commerce",
     "url": "https://www.mdac.ms.gov/bureaus-departments/regulatory-services/consumer-protection/",
     "listed_url": "https://www.mdac.ms.gov/bureaus-departments/regulatory-services/consumer-protection/",
     "check": "ok"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/mississippi",
    "check": "ok"
   },
   "tipped": {
    "cash": "$2.13",
    "combined": "$7.25",
    "credit": "$5.12",
    "note": "No state minimum wage law; federal minimum applies to FLSA-covered employees."
   },
   "state_restaurant_association": {
    "name": "Mississippi Hospitality & Restaurant Association",
    "url": "https://www.msra.org/",
    "check": "ok",
    "source": "https://www.restaurant.org/about-us/our-partners/state-restaurant-associations/",
    "read": "2026-10-18"
   }
  },
  {
   "state": "Missouri",
   "slug": "missouri",
   "alcohol": [
    {
     "name": "Division of Alcohol and Tobacco Control",
     "url": "https://atc.dps.mo.gov/",
     "listed_url": "https://atc.dps.mo.gov/",
     "check": "ok"
    }
   ],
   "alcohol_control_state": false,
   "food": [
    {
     "name": "Department of Health and Senior Services: Retail food safety (local health agencies handle permits)",
     "url": "https://health.mo.gov/business-professionals/food-safety/retail-food-safety",
     "listed_url": "https://health.mo.gov/business-professionals/food-safety/retail-food-safety",
     "check": "ok"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/missouri",
    "check": "ok"
   },
   "tipped": {
    "cash": "$7.50",
    "combined": "$15.00",
    "credit": "50% of minimum wage ($7.50)"
   },
   "food_permit_issuer": {
    "statement": "The state health department does not issue restaurant permits; the local public health agency handles the application and inspections.",
    "source_name": "Missouri DHSS FAQ",
    "source_url": "https://mohealth.uservoice.com/knowledgebase/articles/1199125-do-i-need-a-food-permit-from-the-state-for-my-rest",
    "verified": "2026-10-17"
   },
   "state_restaurant_association": {
    "name": "Missouri Restaurant Association",
    "url": "https://www.morestaurants.org/",
    "check": "ok",
    "source": "https://www.restaurant.org/about-us/our-partners/state-restaurant-associations/",
    "read": "2026-10-18"
   }
  },
  {
   "state": "Montana",
   "slug": "montana",
   "alcohol": [
    {
     "name": "Department of Revenue: Restaurant beer and wine license",
     "url": "https://revenue.mt.gov/card/alcoholic-beverages/licenses/restaurant-beer-and-wine",
     "listed_url": "https://revenue.mt.gov/card/alcoholic-beverages/licenses/restaurant-beer-and-wine",
     "check": "ok"
    },
    {
     "name": "Department of Revenue: All-alcoholic beverages license",
     "url": "https://revenue.mt.gov/card/alcoholic-beverages/facts/all-beverage-license",
     "listed_url": "https://revenue.mt.gov/card/alcoholic-beverages/facts/all-beverage-license",
     "check": "ok"
    }
   ],
   "alcohol_control_state": true,
   "food": [
    {
     "name": "Department of Public Health & Human Services Food & Consumer Safety Section",
     "url": "https://mca.legmt.gov/bills/mca/title_0500/chapter_0500/parts_index.html",
     "listed_url": "https://leg.mt.gov/bills/mca/title_0500/chapter_0500/parts_index.html",
     "check": "ok"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/montana",
    "check": "ok"
   },
   "tipped": {
    "cash": "$10.85 (businesses with gross annual sales over $110,000); $4.00 (non-FLSA-covered businesses with sales of $110,000 or less)",
    "note": "Employer must pay full state minimum wage before tips (per DOL table)."
   },
   "alcohol_note": {
    "statement": "Montana's agency page says on-premises beer and wine and all-beverages licenses are quota-based, so a new license may require a competitive bid or buying an existing license. The restaurant beer and wine license page lists a 65 percent food-sales requirement.",
    "source_name": "MT Department of Revenue",
    "source_url": "https://revenue.mt.gov/card/alcoholic-beverages/facts/all-beverage-license",
    "verified": "2026-10-17"
   },
   "state_restaurant_association": {
    "name": "Montana Restaurant Association",
    "url": "http://www.mtretail.com/restaurant",
    "check": "not confirmed (bot-blocked or redirect)",
    "source": "https://www.restaurant.org/about-us/our-partners/state-restaurant-associations/",
    "read": "2026-10-18"
   }
  },
  {
   "state": "Nebraska",
   "slug": "nebraska",
   "alcohol": [
    {
     "name": "Nebraska Liquor Control Commission",
     "url": "https://lcc.nebraska.gov/",
     "listed_url": "https://lcc.nebraska.gov/",
     "check": "ok"
    }
   ],
   "alcohol_control_state": false,
   "food": [
    {
     "name": "Department of Agriculture: Food Safety and Consumer Protection",
     "url": "https://nda.nebraska.gov/fscp",
     "listed_url": "https://nda.nebraska.gov/fscp",
     "check": "ok"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/nebraska",
    "check": "ok"
   },
   "tipped": {
    "cash": "$2.13",
    "combined": "$15.00",
    "credit": "$12.87"
   },
   "state_restaurant_association": {
    "name": "Nebraska Hospitality Association",
    "url": "https://www.nebraskadining.org/",
    "check": "ok",
    "source": "https://www.restaurant.org/about-us/our-partners/state-restaurant-associations/",
    "read": "2026-10-18"
   }
  },
  {
   "state": "Nevada",
   "slug": "nevada",
   "alcohol": [
    {
     "name": "Nevada Department of Taxation",
     "url": "https://tax.nv.gov/",
     "listed_url": "https://tax.nv.gov/",
     "check": "ok"
    }
   ],
   "alcohol_control_state": false,
   "food": [
    {
     "name": "Nevada Department of Agriculture: Food Safety Program",
     "url": "https://agri.nv.gov/Animals/Food_Safety/Food_Safety_Program/",
     "listed_url": "https://dpbh.nv.gov/",
     "check": "blocked"
    },
    {
     "name": "Southern Nevada Health District: Food Establishment Operations (Clark County)",
     "url": "https://www.southernnevadahealthdistrict.org/permits-and-regulations/food-establishment-operations/",
     "listed_url": "https://www.southernnevadahealthdistrict.org/permits-and-regulations/food-establishment-operations/",
     "check": "ok"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/nevada",
    "check": "ok"
   },
   "tipped": {
    "cash": "$12.00",
    "note": "Employer must pay full state minimum wage before tips."
   },
   "state_restaurant_association": {
    "name": "Nevada Restaurant Association",
    "url": "https://www.nvrestaurants.com/",
    "check": "ok",
    "source": "https://www.restaurant.org/about-us/our-partners/state-restaurant-associations/",
    "read": "2026-10-18"
   }
  },
  {
   "state": "New Hampshire",
   "slug": "new-hampshire",
   "alcohol": [
    {
     "name": "New Hampshire State Liquor Commission",
     "url": "https://www.nh.gov/liquor/index.shtml",
     "listed_url": "https://www.nh.gov/liquor/index.shtml",
     "check": "blocked"
    }
   ],
   "alcohol_control_state": true,
   "food": [
    {
     "name": "Department of Health & Human Services Food Protection",
     "url": "https://www.dhhs.nh.gov/programs-services/environmental-health-and-you/food-protection",
     "listed_url": "https://www.dhhs.nh.gov/programs-services/environmental-health-and-you/food-protection",
     "check": "blocked"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/new-hampshire",
    "check": "ok"
   },
   "tipped": {
    "cash": "$3.27",
    "combined": "$7.25",
    "credit": "$3.98"
   },
   "state_restaurant_association": {
    "name": "New Hampshire Lodging & Restaurant Association",
    "url": "https://www.nhlra.com/",
    "check": "ok",
    "source": "https://www.restaurant.org/about-us/our-partners/state-restaurant-associations/",
    "read": "2026-10-18"
   }
  },
  {
   "state": "New Jersey",
   "slug": "new-jersey",
   "alcohol": [
    {
     "name": "Division of Alcoholic Beverage Control",
     "url": "https://www.nj.gov/lps/abc/index.html",
     "listed_url": "https://www.nj.gov/lps/abc/index.html",
     "check": "ok"
    }
   ],
   "alcohol_control_state": false,
   "food": [
    {
     "name": "Department of Health: Food and drug safety",
     "url": "https://www.nj.gov/health/foodanddrugsafety/",
     "listed_url": "https://www.nj.gov/health/foodanddrugsafety/",
     "check": "ok"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/new-jersey",
    "check": "ok"
   },
   "tipped": {
    "cash": "$6.05",
    "combined": "$15.92",
    "credit": "$9.87",
    "note": "DOL lists a $15.23 minimum wage for employers with fewer than 6 employees and for seasonal employees. Tip credit requires advance notice to employees."
   },
   "state_restaurant_association": {
    "name": "New Jersey Restaurant & Hospitality Association",
    "url": "https://www.njrha.org/",
    "check": "ok",
    "source": "https://www.restaurant.org/about-us/our-partners/state-restaurant-associations/",
    "read": "2026-10-18"
   }
  },
  {
   "state": "New Mexico",
   "slug": "new-mexico",
   "alcohol": [
    {
     "name": "New Mexico Regulation & Licensing Department",
     "url": "https://www.rld.nm.gov/abc/",
     "listed_url": "https://www.rld.nm.gov/abc/",
     "check": "ok"
    }
   ],
   "alcohol_control_state": false,
   "food": [
    {
     "name": "Environment Department Food Program",
     "url": "https://www.env.nm.gov/foodprogram/",
     "listed_url": "https://www.env.nm.gov/foodprogram/",
     "check": "ok"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/new-mexico",
    "check": "ok"
   },
   "tipped": {
    "cash": "$3.00",
    "combined": "$12.00",
    "credit": "$9.00"
   },
   "state_restaurant_association": {
    "name": "New Mexico Restaurant Association",
    "url": "https://www.nmrestaurants.org/",
    "check": "ok",
    "source": "https://www.restaurant.org/about-us/our-partners/state-restaurant-associations/",
    "read": "2026-10-18"
   }
  },
  {
   "state": "New York",
   "slug": "new-york",
   "alcohol": [
    {
     "name": "State Liquor Authority: How to apply for an SLA license",
     "url": "https://sla.ny.gov/how-apply-sla-license",
     "listed_url": "https://sla.ny.gov/how-apply-sla-license",
     "check": "blocked"
    }
   ],
   "alcohol_control_state": false,
   "food": [
    {
     "name": "Department of Health: Food safety",
     "url": "https://www.health.ny.gov/environmental/indoors/food_safety/",
     "listed_url": "https://www.health.ny.gov/environmental/indoors/food_safety/",
     "check": "ok"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/new-york",
    "check": "ok"
   },
   "tipped": {
    "combined": "$17.00 (NYC, Long Island, Westchester); $16.00 (rest of state)",
    "note": "Tipped minimum wage rates vary by region and type of employer. DOL refers to the state's own minimum wage overview.",
    "cash": "Varies by region and employer type"
   },
   "state_restaurant_association": {
    "name": "New York State Restaurant Association",
    "url": "https://www.nysra.org/",
    "check": "ok",
    "source": "https://www.restaurant.org/about-us/our-partners/state-restaurant-associations/",
    "read": "2026-10-18"
   }
  },
  {
   "state": "North Carolina",
   "slug": "north-carolina",
   "alcohol": [
    {
     "name": "ABC Commission: How to apply for a retail permit",
     "url": "https://www.abc.nc.gov/permits/retail-permits/how-apply-retail-permit",
     "listed_url": "https://www.abc.nc.gov/permits/retail-permits/how-apply-retail-permit",
     "check": "ok"
    }
   ],
   "alcohol_control_state": true,
   "food": [
    {
     "name": "Environmental Health Section: Food protection program",
     "url": "https://ehs.dph.ncdhhs.gov/faf/food/index.htm",
     "listed_url": "https://ehs.dph.ncdhhs.gov/faf/food/index.htm",
     "check": "ok"
    },
    {
     "name": "Environmental Health Section: Plan review unit",
     "url": "https://ehs.dph.ncdhhs.gov/faf/food/planreview/index.htm",
     "listed_url": "https://ehs.dph.ncdhhs.gov/faf/food/planreview/index.htm",
     "check": "ok"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/north-carolina",
    "check": "ok"
   },
   "tipped": {
    "cash": "$2.13",
    "combined": "$7.25",
    "credit": "$5.12",
    "note": "Tip credit requires a signed tip certification and advance notice to employees."
   },
   "food_permit_issuer": {
    "statement": "County health departments review and permit most new or remodeled restaurant plans and issue the operating permit; chain or franchise restaurants must first get state plan-review approval.",
    "source_name": "NC Environmental Health: Plan review unit",
    "source_url": "https://ehs.dph.ncdhhs.gov/faf/food/planreview/index.htm",
    "verified": "2026-10-17"
   },
   "state_restaurant_association": {
    "name": "North Carolina Restaurant & Lodging Association",
    "url": "https://www.ncrla.org/",
    "check": "ok",
    "source": "https://www.restaurant.org/about-us/our-partners/state-restaurant-associations/",
    "read": "2026-10-18"
   }
  },
  {
   "state": "North Dakota",
   "slug": "north-dakota",
   "alcohol": [
    {
     "name": "North Dakota Attorney General: Retail Alcoholic Beverage License",
     "url": "https://attorneygeneral.nd.gov/licensing-and-gaming/licensing/retail-alcoholic-beverage-license/",
     "listed_url": "https://www.nd.gov/tax/",
     "check": "ok"
    }
   ],
   "alcohol_control_state": false,
   "food": [
    {
     "name": "Department of Health Division of Food & Lodging",
     "url": "https://www.hhs.nd.gov/health/food-and-lodging/food-and-beverage-establishments",
     "listed_url": "http://www.health.state.nd.us/FoodLodging/",
     "check": "ok"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/north-dakota",
    "check": "ok"
   },
   "tipped": {
    "cash": "$4.86",
    "combined": "$7.25",
    "credit": "33% of minimum wage ($2.39)"
   },
   "food_permit_issuer": {
    "statement": "The state Health and Human Services food and lodging program licenses restaurants; its page asks for the application and plans at least 30 days ahead.",
    "source_name": "ND HHS: Retail food service",
    "source_url": "https://www.hhs.nd.gov/health/food-and-lodging/food-and-beverage-establishments/retail-food-service",
    "verified": "2026-10-17"
   },
   "state_restaurant_association": {
    "name": "North Dakota Hospitality Association",
    "url": "https://www.ndhospitality.com/",
    "check": "ok",
    "source": "https://www.restaurant.org/about-us/our-partners/state-restaurant-associations/",
    "read": "2026-10-18"
   }
  },
  {
   "state": "Ohio",
   "slug": "ohio",
   "alcohol": [
    {
     "name": "Division of Liquor Control (Ohio Department of Commerce)",
     "url": "https://com.ohio.gov/divisions-and-programs/liquor-control",
     "listed_url": "https://com.ohio.gov/divisions-and-programs/liquor-control",
     "check": "blocked"
    },
    {
     "name": "OPAL: Ohio Permit & Liquor Licensing (online applications)",
     "url": "https://opal.ohio.gov/",
     "listed_url": "https://opal.ohio.gov/",
     "check": "ok"
    }
   ],
   "alcohol_control_state": true,
   "food": [
    {
     "name": "Ohio Department of Health: Food safety program",
     "url": "https://odh.ohio.gov/know-our-programs/food-safety-program",
     "listed_url": "https://odh.ohio.gov/know-our-programs/food-safety-program",
     "check": "blocked"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/ohio",
    "check": "ok"
   },
   "tipped": {
    "cash": "$5.50",
    "combined": "$11.00",
    "credit": "$5.50",
    "note": "Applies to employers with annual gross receipts of $405,000 or more; smaller employers use $7.25."
   },
   "food_permit_issuer": {
    "statement": "Restaurants are generally licensed and inspected by the local health department (health district), not the Ohio Department of Health.",
    "source_name": "ODH: Food safety program",
    "source_url": "https://odh.ohio.gov/know-our-programs/food-safety-program",
    "verified": "2026-10-17"
   },
   "alcohol_note": {
    "statement": "Ohio's permit-class page marks the D-class on-premises permits as \"subject to quota\" and says all applications go through the OPAL online system (the agency notes new applications carry a $100 processing fee).",
    "source_name": "Ohio Division of Liquor Control: Permit class types",
    "source_url": "https://com.ohio.gov/divisions-and-programs/liquor-control/new-permit-info/guides-and-resources/permit-class-types",
    "verified": "2026-10-17"
   },
   "state_restaurant_association": {
    "name": "Ohio Restaurant Association",
    "url": "https://www.ohiorestaurant.org/",
    "check": "ok",
    "source": "https://www.restaurant.org/about-us/our-partners/state-restaurant-associations/",
    "read": "2026-10-18"
   }
  },
  {
   "state": "Oklahoma",
   "slug": "oklahoma",
   "alcohol": [
    {
     "name": "Alcoholic Beverage Law Enforcement Commission (ABLE)",
     "url": "https://oklahoma.gov/able-commission.html",
     "listed_url": "https://www.ok.gov/able/",
     "check": "ok"
    },
    {
     "name": "The Oklahoma Tax Commission",
     "url": "https://oklahoma.gov/tax.html",
     "listed_url": "https://www.ok.gov/tax/",
     "check": "ok"
    }
   ],
   "alcohol_control_state": false,
   "food": [
    {
     "name": "Department of Health: Food licensing",
     "url": "https://oklahoma.gov/health/services/licensing-inspections/consumer-health-service/licensure/food.html",
     "listed_url": "https://oklahoma.gov/health/services/licensing-inspections/consumer-health-service/licensure/food.html",
     "check": "ok"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/oklahoma",
    "check": "ok"
   },
   "tipped": {
    "cash": "$2.13",
    "combined": "$7.25",
    "credit": "$5.12",
    "note": "DOL footnote: different rules apply to small employers (fewer than 10 full-time employees and $100,000 or less in sales)."
   },
   "food_permit_issuer": {
    "statement": "Contact the county health department first for plan review; after approval you apply for the state license with the State Department of Health.",
    "source_name": "OSDH: Food licensing",
    "source_url": "https://oklahoma.gov/health/services/licensing-inspections/consumer-health-service/licensure/food.html",
    "verified": "2026-10-17"
   },
   "state_restaurant_association": {
    "name": "Oklahoma Restaurant Association",
    "url": "https://www.okrestaurants.com/",
    "check": "ok",
    "source": "https://www.restaurant.org/about-us/our-partners/state-restaurant-associations/",
    "read": "2026-10-18"
   }
  },
  {
   "state": "Oregon",
   "slug": "oregon",
   "alcohol": [
    {
     "name": "Oregon Liquor Control Commission",
     "url": "https://www.oregon.gov/olcc/Pages/default.aspx",
     "listed_url": "https://www.oregon.gov/OLCC/Pages/index.aspx",
     "check": "ok"
    }
   ],
   "alcohol_control_state": true,
   "food": [
    {
     "name": "Department of Agriculture: Food safety program",
     "url": "https://www.oregon.gov/oda/food-safety/pages/default.aspx",
     "listed_url": "https://www.oregon.gov/oda/food-safety/pages/default.aspx",
     "check": "ok"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/oregon",
    "check": "ok"
   },
   "tipped": {
    "cash": "$15.55 (standard statewide); $16.80 (Portland metro); $14.55 (nonurban counties)",
    "note": "Employer must pay full state minimum wage before tips. Minimum wage varies by region."
   },
   "state_restaurant_association": {
    "name": "Oregon Restaurant & Lodging Association",
    "url": "https://www.oregonrla.org/",
    "check": "ok",
    "source": "https://www.restaurant.org/about-us/our-partners/state-restaurant-associations/",
    "read": "2026-10-18"
   },
   "who_issues_food_permit": {
    "statement": "The Oregon Health Authority page says a restaurant license application goes to the Local Public Health Authority in your area, and new or remodeled facilities complete plan review locally before construction.",
    "source": "https://www.oregon.gov/oha/ph/healthyenvironments/foodsafety/pages/regs.aspx",
    "read": "2026-10-19"
   }
  },
  {
   "state": "Pennsylvania",
   "slug": "pennsylvania",
   "alcohol": [
    {
     "name": "Liquor Control Board: Apply for a new license or permit",
     "url": "https://www.pa.gov/agencies/lcb/licensing/apply-for-a-new-license-or-permit",
     "listed_url": "https://www.pa.gov/agencies/lcb/licensing/apply-for-a-new-license-or-permit",
     "check": "ok"
    }
   ],
   "alcohol_control_state": true,
   "food": [
    {
     "name": "Department of Agriculture Bureau of Food Safety & Laboratory Services",
     "url": "https://www.pa.gov/agencies/pda/food/food-safety/retail-food/retail-food-facilities-and-restaurants",
     "listed_url": "http://www.agriculture.state.pa.us/portal/server.pt/gateway/PTARGS_0_2_75292_10297_0_43/AgWebsite/OrganizationDetail.aspx?name=Bureau-of-Food-Safety-and-Laboratory-Services&navid=34&parentnavid=0&orgid=13&",
     "check": "ok"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/pennsylvania",
    "check": "ok"
   },
   "tipped": {
    "cash": "$2.83",
    "combined": "$7.25",
    "credit": "$4.42"
   },
   "food_permit_issuer": {
    "statement": "The state Department of Agriculture licenses retail food facilities outside areas with local health department jurisdiction; its page lists county and local health jurisdictions (including Allegheny, Bucks, Chester, Delaware, Erie, Montgomery and Philadelphia).",
    "source_name": "PA Department of Agriculture: Retail food facilities and restaurants",
    "source_url": "https://www.pa.gov/agencies/pda/food/food-safety/retail-food/retail-food-facilities-and-restaurants",
    "verified": "2026-10-17"
   },
   "state_restaurant_association": {
    "name": "Pennsylvania Restaurant & Lodging Association",
    "url": "https://www.prla.org/",
    "check": "ok",
    "source": "https://www.restaurant.org/about-us/our-partners/state-restaurant-associations/",
    "read": "2026-10-18"
   }
  },
  {
   "state": "Rhode Island",
   "slug": "rhode-island",
   "alcohol": [
    {
     "name": "Department of Business Regulation: Commercial licensing (liquor)",
     "url": "https://dbr.ri.gov/real-estate-and-commercial-licensing/",
     "listed_url": "https://dbr.ri.gov/real-estate-and-commercial-licensing/",
     "check": "ok"
    }
   ],
   "alcohol_control_state": false,
   "food": [
    {
     "name": "Department of Health: Food safety",
     "url": "https://health.ri.gov/food-safety",
     "listed_url": "https://health.ri.gov/food-safety",
     "check": "ok"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/rhode-island",
    "check": "ok"
   },
   "tipped": {
    "cash": "$3.89",
    "combined": "$16.00",
    "credit": "$12.11"
   },
   "state_restaurant_association": {
    "name": "Rhode Island Hospitality Association",
    "url": "https://www.rihospitality.org/",
    "check": "ok",
    "source": "https://www.restaurant.org/about-us/our-partners/state-restaurant-associations/",
    "read": "2026-10-18"
   }
  },
  {
   "state": "South Carolina",
   "slug": "south-carolina",
   "alcohol": [
    {
     "name": "South Carolina Department of Revenue & Taxation",
     "url": "https://dor.sc.gov/",
     "listed_url": "https://dor.sc.gov/",
     "check": "ok"
    }
   ],
   "alcohol_control_state": false,
   "food": [
    {
     "name": "South Carolina Department of Agriculture: Retail Food Safety (permits)",
     "url": "https://agriculture.sc.gov/divisions/consumer-protection/retail-food-safety/",
     "listed_url": "https://agriculture.sc.gov/",
     "check": "ok"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/south-carolina",
    "check": "ok"
   },
   "tipped": {
    "cash": "$2.13",
    "combined": "$7.25",
    "credit": "$5.12",
    "note": "No state minimum wage law; federal minimum applies to FLSA-covered employees."
   },
   "state_restaurant_association": {
    "name": "South Carolina Restaurant & Lodging Association",
    "url": "https://www.scrla.org/",
    "check": "ok",
    "source": "https://www.restaurant.org/about-us/our-partners/state-restaurant-associations/",
    "read": "2026-10-18"
   },
   "who_issues_food_permit": {
    "statement": "The South Carolina Department of Agriculture (SCDA) issues the Retail Food Establishment Permit, which its page says must be obtained from SCDA before selling food retail; restaurants are among the establishments it inspects.",
    "source": "https://agriculture.sc.gov/divisions/consumer-protection/retail-food-safety/",
    "read": "2026-10-19"
   }
  },
  {
   "state": "South Dakota",
   "slug": "south-dakota",
   "alcohol": [
    {
     "name": "Department of Revenue",
     "url": "https://dor.sd.gov/",
     "listed_url": "https://dor.sd.gov/",
     "check": "ok"
    }
   ],
   "alcohol_control_state": false,
   "food": [
    {
     "name": "Department of Health Office of Health Protection",
     "url": "https://doh.sd.gov/topics/food-lodging-safety/",
     "listed_url": "https://doh.sd.gov/topics/food-lodging-safety/",
     "check": "ok"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/south-dakota",
    "check": "ok"
   },
   "tipped": {
    "cash": "$5.93",
    "combined": "$11.85",
    "credit": "50% of minimum wage ($5.92)"
   },
   "state_restaurant_association": {
    "name": "South Dakota Retailers Association Restaurant Division",
    "url": "https://www.sdra.org/",
    "check": "ok",
    "source": "https://www.restaurant.org/about-us/our-partners/state-restaurant-associations/",
    "read": "2026-10-18"
   }
  },
  {
   "state": "Tennessee",
   "slug": "tennessee",
   "alcohol": [
    {
     "name": "Tennessee Alcoholic Beverage Commission",
     "url": "https://www.tn.gov/abc/",
     "listed_url": "https://www.tn.gov/abc/",
     "check": "ok"
    }
   ],
   "alcohol_control_state": false,
   "food": [
    {
     "name": "Department of Health Division of General Environmental Health",
     "url": "https://www.tn.gov/health/eh.html",
     "listed_url": "https://www.tn.gov/content/tn/health/health-program-areas/eh-program/eh-foodservice.html",
     "check": "ok"
    },
    {
     "name": "Department of Agriculture Regulatory Services Division",
     "url": "https://www.tn.gov/health/eh.html",
     "listed_url": "https://www.tn.gov/agriculture/consumers/food-safety/ag-businesses-retail-food-establishments.html",
     "check": "ok"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/tennessee",
    "check": "ok"
   },
   "tipped": {
    "cash": "$2.13",
    "combined": "$7.25",
    "credit": "$5.12",
    "note": "No state minimum wage law; federal minimum applies to FLSA-covered employees."
   },
   "food_permit_issuer": {
    "statement": "The state Environmental Health page directs food service permit and plan-review questions to your local county health department.",
    "source_name": "TN Department of Health: Environmental health",
    "source_url": "https://www.tn.gov/health/eh.html",
    "verified": "2026-10-17"
   },
   "state_restaurant_association": {
    "name": "Hospitality Tennessee",
    "url": "https://www.hospitalitytn.com/",
    "check": "ok",
    "source": "https://www.restaurant.org/about-us/our-partners/state-restaurant-associations/",
    "read": "2026-10-18"
   }
  },
  {
   "state": "Texas",
   "slug": "texas",
   "alcohol": [
    {
     "name": "Texas Alcoholic Beverage Commission",
     "url": "https://www.tabc.texas.gov/",
     "listed_url": "https://www.tabc.texas.gov/",
     "check": "ok"
    }
   ],
   "alcohol_control_state": false,
   "food": [
    {
     "name": "Department of State Health Services Food Establishments Group",
     "url": "https://www.dshs.texas.gov/retail-food-establishments",
     "listed_url": "https://www.dshs.state.tx.us/foodestablishments/laws-rules.aspx",
     "check": "ok"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/texas",
    "check": "ok"
   },
   "tipped": {
    "cash": "$2.13",
    "combined": "$7.25",
    "credit": "$5.12",
    "note": "State minimum wage law excludes employment covered by the federal FLSA."
   },
   "food_permit_issuer": {
    "statement": "The state Department of State Health Services permits retail food establishments in areas not regulated by a local health agency; check whether your city or county has its own program.",
    "source_name": "Texas DSHS: Retail food establishments",
    "source_url": "https://www.dshs.texas.gov/retail-food-establishments",
    "verified": "2026-10-17"
   },
   "state_restaurant_association": {
    "name": "Texas Restaurant Association",
    "url": "https://www.txrestaurant.org/",
    "check": "ok",
    "source": "https://www.restaurant.org/about-us/our-partners/state-restaurant-associations/",
    "read": "2026-10-18"
   }
  },
  {
   "state": "Utah",
   "slug": "utah",
   "alcohol": [
    {
     "name": "Utah Department of Alcoholic Beverage Control",
     "url": "https://abs.utah.gov/",
     "listed_url": "https://abc.utah.gov/",
     "check": "ok"
    }
   ],
   "alcohol_control_state": true,
   "food": [
    {
     "name": "Department of Health and Human Services: Food safety (local health departments issue restaurant permits)",
     "url": "https://epi.utah.gov/food-safety/",
     "listed_url": "https://epi.utah.gov/food-safety/",
     "check": "ok"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/utah",
    "check": "ok"
   },
   "tipped": {
    "cash": "$2.13",
    "combined": "$7.25",
    "credit": "$5.12",
    "note": "State minimum wage law excludes employment covered by the federal FLSA."
   },
   "food_permit_issuer": {
    "statement": "Local health departments issue restaurant and food service permits and inspect them; grocery and other retail food businesses are generally regulated by the state Department of Agriculture and Food.",
    "source_name": "Utah DHHS: Food safety",
    "source_url": "https://epi.utah.gov/food-safety/",
    "verified": "2026-10-17"
   },
   "state_restaurant_association": {
    "name": "Utah Restaurant Association",
    "url": "https://www.utahrestaurantassociation.org/",
    "check": "ok",
    "source": "https://www.restaurant.org/about-us/our-partners/state-restaurant-associations/",
    "read": "2026-10-18"
   }
  },
  {
   "state": "Vermont",
   "slug": "vermont",
   "alcohol": [
    {
     "name": "Department of Liquor and Lottery: First and third class (restaurant/bar) licenses",
     "url": "https://liquorcontrol.vermont.gov/which-license/restaurant-bar",
     "listed_url": "https://liquorcontrol.vermont.gov/which-license/restaurant-bar",
     "check": "ok"
    }
   ],
   "alcohol_control_state": true,
   "food": [
    {
     "name": "Department of Health: Retail food service establishments",
     "url": "https://www.healthvermont.gov/environment/food-lodging-program/retail-food-service-establishments",
     "listed_url": "https://www.healthvermont.gov/environment/food-lodging-program/retail-food-service-establishments",
     "check": "ok"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/vermont",
    "check": "ok"
   },
   "tipped": {
    "cash": "$7.21",
    "combined": "$14.42",
    "credit": "50% of minimum wage ($7.21)"
   },
   "state_restaurant_association": {
    "name": "Vermont Chamber of Commerce Hospitality Division",
    "url": "https://www.vtchamber.com/",
    "check": "ok",
    "source": "https://www.restaurant.org/about-us/our-partners/state-restaurant-associations/",
    "read": "2026-10-18"
   }
  },
  {
   "state": "Virginia",
   "slug": "virginia",
   "alcohol": [
    {
     "name": "Virginia Alcoholic Beverage Control Authority",
     "url": "https://www.abc.virginia.gov/",
     "listed_url": "https://www.abc.virginia.gov/",
     "check": "ok"
    }
   ],
   "alcohol_control_state": true,
   "food": [
    {
     "name": "Department of Health: Food safety in Virginia (restaurant permits)",
     "url": "https://www.vdh.virginia.gov/environmental-health/food-safety-in-virginia/",
     "listed_url": "https://www.vdh.virginia.gov/environmental-health/food-safety-in-virginia/",
     "check": "ok"
    },
    {
     "name": "Department of Agriculture and Consumer Services: Retail food stores",
     "url": "https://www.vdacs.virginia.gov/dairy-food-stores-and-frozen-dessert-shops.shtml",
     "listed_url": "https://www.vdacs.virginia.gov/dairy-food-stores-and-frozen-dessert-shops.shtml",
     "check": "ok"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/virginia",
    "check": "ok"
   },
   "tipped": {
    "cash": "$2.13",
    "combined": "$12.77",
    "credit": "$10.64"
   },
   "food_permit_issuer": {
    "statement": "The state Department of Health (local health districts) issues food establishment permits after plan review and a pre-opening inspection.",
    "source_name": "VDH: Applying for a food permit",
    "source_url": "https://www.vdh.virginia.gov/environmental-health/food-safety-in-virginia/foodapplication/",
    "verified": "2026-10-17"
   },
   "state_restaurant_association": {
    "name": "Virginia Restaurant, Lodging & Travel Association",
    "url": "https://www.vrlta.org/",
    "check": "ok",
    "source": "https://www.restaurant.org/about-us/our-partners/state-restaurant-associations/",
    "read": "2026-10-18"
   }
  },
  {
   "state": "Washington",
   "slug": "washington",
   "alcohol": [
    {
     "name": "Washington Department of Revenue",
     "url": "https://dor.wa.gov/",
     "listed_url": "https://dor.wa.gov/",
     "check": "ok"
    },
    {
     "name": "Washington State Liquor and Cannabis Board",
     "url": "https://lcb.wa.gov/",
     "listed_url": "https://lcb.wa.gov/",
     "check": "ok"
    }
   ],
   "alcohol_control_state": false,
   "food": [
    {
     "name": "Department of Health: Local health department food safety contacts",
     "url": "https://doh.wa.gov/community-and-environment/food/local-food-safety-contacts",
     "listed_url": "https://doh.wa.gov/community-and-environment/food/local-food-safety-contacts",
     "check": "ok"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/washington",
    "check": "ok"
   },
   "tipped": {
    "cash": "$17.13",
    "note": "Employer must pay full state minimum wage before tips."
   },
   "food_permit_issuer": {
    "statement": "Local health departments issue the food service operating permit and the food worker card (valid statewide).",
    "source_name": "WA DOH: Local food safety contacts",
    "source_url": "https://doh.wa.gov/community-and-environment/food/local-food-safety-contacts",
    "verified": "2026-10-17"
   },
   "state_restaurant_association": {
    "name": "Washington Hospitality Association",
    "url": "https://www.wahospitality.org/",
    "check": "ok",
    "source": "https://www.restaurant.org/about-us/our-partners/state-restaurant-associations/",
    "read": "2026-10-18"
   }
  },
  {
   "state": "West Virginia",
   "slug": "west-virginia",
   "alcohol": [
    {
     "name": "Alcohol Beverage Control Administration: Licensing",
     "url": "https://abca.wv.gov/licensing",
     "listed_url": "https://abca.wv.gov/licensing",
     "check": "ok"
    }
   ],
   "alcohol_control_state": true,
   "food": [
    {
     "name": "Office of Environmental Health Services: Food safety (county health departments permit restaurants)",
     "url": "https://oehs.wvdhhr.org/phs/food-safety",
     "listed_url": "https://oehs.wvdhhr.org/phs/food-safety",
     "check": "ok"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/west-virginia",
    "check": "ok"
   },
   "tipped": {
    "cash": "$2.62",
    "combined": "$8.75",
    "credit": "70% of minimum wage ($6.13)",
    "note": "State minimum wage law applies only to employers with six or more employees."
   },
   "food_permit_issuer": {
    "statement": "Restaurants are permitted and inspected by the county or local health department, not the state office.",
    "source_name": "WV OEHS: Food safety",
    "source_url": "https://oehs.wvdhhr.org/phs/food-safety",
    "verified": "2026-10-17"
   },
   "state_restaurant_association": {
    "name": "West Virginia Hospitality & Travel Association",
    "url": "https://www.wvhta.com/",
    "check": "ok",
    "source": "https://www.restaurant.org/about-us/our-partners/state-restaurant-associations/",
    "read": "2026-10-18"
   }
  },
  {
   "state": "Wisconsin",
   "slug": "wisconsin",
   "alcohol": [
    {
     "name": "Department of Revenue",
     "url": "https://www.revenue.wi.gov/Pages/AlcoholBeverage/home.aspx",
     "listed_url": "https://www.revenue.wi.gov/Pages/Businesses/Liquor.aspx",
     "check": "ok"
    }
   ],
   "alcohol_control_state": false,
   "food": [
    {
     "name": "Department of Agriculture, Trade & Consumer Protection Division of Food Safety",
     "url": "https://datcp.wi.gov/Pages/Programs_Services/foodsafetyconsumerinformation.aspx",
     "listed_url": "https://datcp.wi.gov/Pages/Programs_Services/foodsafetyconsumerinformation.aspx",
     "check": "ok"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/wisconsin",
    "check": "ok"
   },
   "tipped": {
    "cash": "$2.33",
    "combined": "$7.25",
    "credit": "$4.92"
   },
   "state_restaurant_association": {
    "name": "Wisconsin Restaurant Association",
    "url": "https://www.wirestaurant.org/",
    "check": "ok",
    "source": "https://www.restaurant.org/about-us/our-partners/state-restaurant-associations/",
    "read": "2026-10-18"
   },
   "who_issues_food_permit": {
    "statement": "A retail food establishment serving meals license is required to prepare, serve or sell meals to the public; it is issued by the state Department of Agriculture, Trade and Consumer Protection (DATCP) or one of its agent local health departments.",
    "source": "https://datcp.wi.gov/Pages/Programs_Services/RestaurantsCatering.aspx",
    "read": "2026-10-19"
   }
  },
  {
   "state": "Wyoming",
   "slug": "wyoming",
   "alcohol": [
    {
     "name": "Wyoming Liquor Commission",
     "url": "https://liquor365.wyo.gov/",
     "listed_url": "https://liquor365.wyo.gov/",
     "check": "ok"
    }
   ],
   "alcohol_control_state": true,
   "food": [
    {
     "name": "Department of Agriculture Consumer Health Services Section",
     "url": "https://agriculture.wy.gov/index.php?section=food-safety",
     "listed_url": "https://agriculture.wy.gov/index.php?section=food-safety",
     "check": "ok"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/wyoming",
    "check": "ok"
   },
   "tipped": {
    "cash": "$2.13",
    "combined": "$7.25",
    "credit": "$5.12",
    "note": "DOL notes the Wyoming minimum wage is $5.15; employers covered by the FLSA must pay at least the federal minimum."
   },
   "state_restaurant_association": {
    "name": "Wyoming Hospitality & Travel Coalition",
    "url": "https://www.wyohtc.org/",
    "check": "ok",
    "source": "https://www.restaurant.org/about-us/our-partners/state-restaurant-associations/",
    "read": "2026-10-18"
   }
  }
 ],
 "sources": {
  "alcohol": "https://www.ttb.gov/business-central/alcohol-beverage-authorities-in-united-states-canada-and-puerto-rico",
  "food": "https://www.fda.gov/food/fda-food-code/state-retail-and-food-service-codes-and-regulations-state",
  "tax": "https://www.irs.gov/businesses/small-businesses-self-employed/state-government-websites",
  "wage": "https://www.dol.gov/agencies/whd/state/minimum-wage/tipped",
  "state_restaurant_associations": "https://www.restaurant.org/about-us/our-partners/state-restaurant-associations/"
 },
 "last_updated": "2026-10-17"
}