Florida is the third-largest restaurant state in the country, with over 47,000 independent restaurants according to the Florida Restaurant and Lodging Association. The state's regulatory environment is relatively straightforward compared to California or New York, but there are specific steps that Florida restaurant owners must complete when closing -- and missing them creates personal liability that follows you long after the doors close.
Florida DBPR License
Restaurant food service licenses in Florida are issued by the Florida Department of Business and Professional Regulation (DBPR). When you close, you must notify DBPR and request license cancellation. Continuing to hold an active license for a closed location creates ongoing annual renewal obligations and potential compliance exposure.
If you hold a separate alcoholic beverage license through the Florida Division of Alcoholic Beverages and Tobacco (ABT), the same applies. Florida liquor licenses have significant secondary market value -- a Series 4COP license (full liquor) can sell for $50,000 to $300,000 depending on county. Miami-Dade and Broward County licenses are among the most valuable in the state. Do not surrender a license without first consulting a licensed Florida liquor license broker.
Florida Final Paycheck Law
Florida does not have a specific statute mandating a deadline for final paychecks beyond the next regular payday. Under Florida Statute 448.08, employees can sue for unpaid wages plus attorney's fees, but the state does not impose the automatic daily penalties that California does. Best practice is to pay final wages on the last day of operation to avoid any dispute.
Florida does not require payout of accrued vacation unless your written policy promises it. Review your employee handbook before the closing date.
Florida WARN Act
Florida does not have a state WARN Act. You are subject only to the federal WARN Act (100+ employees, 50+ layoffs within 30 days). The Florida Department of Economic Opportunity administers federal WARN Act notifications in Florida. For most independent restaurants, the federal threshold is not triggered.
Florida Sales Tax
File a final sales tax return with the Florida Department of Revenue. You must remit all sales tax collected through your last day of operation and cancel your Certificate of Registration. Florida sales tax is 6% statewide plus applicable county surtax. The Department of Revenue will issue a final audit notice if your account shows irregularities.
Florida Division of Corporations Dissolution
To dissolve a Florida LLC, file Articles of Dissolution with the Florida Division of Corporations. The filing fee is $25. For a Florida corporation, file Articles of Dissolution (Form CR2E007). You can file online through the Sunbiz portal. Florida does not require a tax clearance certificate before dissolution, but you should ensure all state tax accounts are closed before filing.
Equipment and Lease
Florida commercial leases vary widely in their personal guarantee provisions. Unlike Texas, Florida courts have occasionally limited landlord recovery to actual damages rather than full lease acceleration, but this is not guaranteed. Negotiate a written lease termination agreement with an explicit release of the personal guarantee before you close.
Florida has an active restaurant equipment resale market, particularly in South Florida. For a full picture of what your equipment is worth, see Restaurant Equipment Liquidation: What Your Kitchen Is Actually Worth.
The Correct Sequence
Notify employees and pay final wages, file final sales tax return, cancel DBPR and ABT licenses (or initiate transfer if selling the liquor license), file dissolution with the Division of Corporations, and close all business bank accounts last. For the full cost picture, see What Does It Actually Cost to Close a Restaurant.