Ohio has over 22,000 independent restaurants according to the Ohio Restaurant Association, with significant concentrations in Columbus, Cleveland, and Cincinnati. Closing a restaurant in Ohio involves the Ohio Division of Liquor Control, the Ohio Department of Taxation, and the Ohio Secretary of State -- each with their own process and timeline.
Ohio Division of Liquor Control
Liquor permits in Ohio are issued by the Ohio Division of Liquor Control (DOLC). When you close, you must surrender your permit by submitting a written request to the DOLC. Ohio liquor permits are quota-based in most permit classes, which means they have secondary market value in high-demand areas.
A D5 permit (full liquor, on-premises) in Columbus or Cleveland can sell for $15,000 to $60,000 depending on location and permit class. Ohio permits are transferable to a new owner at the same location, which makes them a negotiating asset in a business sale. Do not surrender without first getting a valuation from a licensed Ohio liquor permit broker.
Ohio Final Paycheck Law
Under Ohio Revised Code 4113.15, if you discharge an employee, final wages are due on the first regularly scheduled payday after the termination date. Ohio does not require payout of accrued vacation unless your written policy promises it.
The Ohio Department of Commerce enforces wage claims. Penalties include the unpaid wages plus 6% interest per year. Ohio does not impose the aggressive daily penalties that California does, but wage claims can still result in significant liability if you have a large crew.
Ohio WARN Act
Ohio does not have a state WARN Act. You are subject only to the federal WARN Act (100+ employees, 50+ layoffs within 30 days). The Ohio Department of Job and Family Services administers federal WARN Act notifications in Ohio.
Ohio Sales Tax
File a final sales tax return with the Ohio Department of Taxation. Ohio's sales tax rate is 5.75% statewide plus applicable county rates (Cuyahoga County is 8%, Franklin County is 7.5%). Cancel your vendor's license after the final return is accepted.
Ohio Commercial Activity Tax
Ohio imposes a Commercial Activity Tax (CAT) on gross receipts above $150,000. If your restaurant exceeded this threshold, file a final CAT return with the Ohio Department of Taxation. The CAT is assessed on total gross receipts, not profit, so even a money-losing restaurant may owe CAT.
Ohio Secretary of State Dissolution
To dissolve an Ohio LLC, file Articles of Dissolution (Form 615) with the Ohio Secretary of State. For an Ohio corporation, file a Certificate of Dissolution (Form 550). The filing fee is $50. Ohio does not require a tax clearance certificate before dissolution, but ensure all state tax accounts are closed.
For the full cost picture, see What Does It Actually Cost to Close a Restaurant. For the sell vs. close decision, Sell vs. Close: How to Decide What to Do With a Restaurant That Is Not Working covers the framework in detail.
The Correct Sequence
Notify employees, pay final wages by next regular payday, file final sales tax and CAT returns, cancel vendor's license, file dissolution with the Secretary of State, and handle the DOLC permit transfer or surrender last.