• Child Labor - Iowa has restrictions in place for working children age 17 and younger. Visit the Division of Labor Services website to learn about these restrictions, exemptions and to apply for a Child Labor Permit. 
  Child Labor - The Division of Labor Services
• Occupational Safety and Health - Businesses employing 11 or more employees must maintain records in accordance with OSHA. Iowa Occupational Safety and Health Enforcement  Division of Labor Services, Phone 515-242-5870
• Unemployment Insurance -  Iowa Workforce Development has an Unemployment Insurance Handbook for Employees that covers the Iowa Unemployment Insurance Program and taxing information. Unemployment Insurance Handbook for Employees - Iowa Workforce Development

An online how-to manual is available from the Iowa Department of Agriculture and Land Stewardship. 

• Food Safety Inspections in the State of Iowa, Local health departments contracting with the Iowa Department of Inspections and Appeals 
• Food Safety, Courses, resources and information from Iowa State University Extension and Outreach on health & hygiene, cleaning & sanitizing, time & temperature, purchasing, and cross contamination.
• On-Farm Food Safety: Guide to Cleaning and Sanitizing, Iowa State University Extension and Outreach. This provides suggested checklists, standard procedures, and schedules to document proper on-farm cleaning and sanitizing practices.
• On-Farm Food Safety: Guide to Good Agricultural Practices (GAPs), Iowa State University Extension and Outreach. Learn how to develop a food safety plan on the farm that documents your risk reduction efforts.
• On-Farm Food Safety: Guide to Food Handling, Iowa State University Extension and Outreach. Details of safe food handling habits related to health, hygiene, and hand washing for all farm workers.

• Agritourism Health and Safety Guidelines for Children
  • National Children's Center for Rural and Agricultural Health and Safet
  • Cultivate Safety - Agricultural safety information and resources
  • Upper Midwest Agricultural Safety and Health Center 
     
• Americans with Disabilities Act
  • A place of public accommodation that includes those that serve food, provide recreation or are a rental establishment must comply with the Americans with Disabilities Act (ADA). The act has requirements for such things as the number and location of designated parking spaces, entrances, doors, and restrooms.
    
    When existing facilities are altered or new construction takes place, owners must comply with the ADA Standards for Accessible Design.
     
• Americans with Disabilities Act - ADA Federal Law
  • Learn more about ADA law
  • View specific information and regulations pertaining to businesses and public facilities. 

Resources for Accessibility Evaluation & Consultation

Please contact Karin Ford to help you conduct an accessibility evaluation or consultation.

Karin Ford
Disabilities Consultant
Iowa Department of Public Health
321 E. 12th St. Des Moines, Iowa 50319-0075
Phone: 515-242-6336
Email: kford@iadph.state.ia.us
Fax: 515-281-4535

These flowcharts will help determine the requirements for processing and selling food products in Iowa and will guide producers and processors to the appropriate state agencies or departments. 

• Fruit and Vegetable Juice
• Cut Fruits and Vegetables
• Whole Fruits and Vegetables 
• Honey and Maple Syrup
• Jams, Jellies, and Preserves
• Low Acid or Fermented Foods
• Eggs
• Red Meat
• Poultry
• Dairy
• Seafood

Organic standards by USDA were implemented in 2002. To be certified organic means “agricultural products have been grown and processed according to specific standards of various state and private certification organizations.” USDA-accredited certifying agents must certify food and processing operations that grow and process organic foods.

Organic Certification Program, Iowa Department of Agriculture 
515-281-5783 

Food Service Permits and Inspections

• Food & Lodging Business Licensing, The Iowa Department of Inspections and Appeals (DIA), Food and Consumer Safety Bureau and other contracted local health departments with DIA issue permits and inspect establishments that serve food. 
• Food Stand Operations - What you need to know. This resource reviews permits, food safety measures and the types of food that can be sold at food stands. Iowa State University Extension and Outreach, November 2014
• Home-Based Kitchen Operations: Regulations and Food Safety Course. Learn Iowa laws for home bakeries and exempt home food operations. 

Iowa Alcoholic Beverages Division

• Winery Licensing, Contact to obtain an alcoholic beverage license and permits. Separate licenses are used for off-premise and on-premise consumption of beer, liquor and wine. 

Animal Exhibitor Licensing (Petting Zoo)

Animals are protected under the federal Animal Welfare Act (AWA) and overseen by USDA’s Animal and Plant Health Inspection Service. Farm animals at agricultural shows, fairs and exhibits are exempt from licensing. Exhibiting farm animals for nonagricultural purposes including petting zoos may need to be licensed. Animals not commonly kept on U.S. farms, such as camels, must be licensed.

The Animal Welfare Act does not regulate horse shows. Animals kept in a wild state for game preserves, hunting preserves or similar businesses are exempt. Hunting events are not regulated.

• Animal Welfare Act Licensing Application

Step-by-step guide to get your business started.

• Farmers Guide to Iowa Taxes
• Farmer’s Tax Guide, Publication 225
• Tax Guide for Small Business, Publication 334

Hotel/Motel Tax

This tax is imposed on the gross receipts from the renting of rooms for 31 consecutive days or less. This tax applies to bed and breakfast establishments. The tax rate may not exceed 7 percent.

Internal Revenue Service

An Employer Identification Number (EIN) is also known as a Federal Tax Identification Number, and is used to identify a business entity. Generally, businesses need an EIN. You may apply for an EIN in various ways, and now you may apply online.

This EIN is your permanent number and can be used immediately for most of your business needs, including: opening a bank account; applying for business licenses; and filing a tax return by mail. However, no matter how you apply (phone, fax, mail, or online), it will take up to two weeks before your EIN becomes part of the IRS' permanent records. You must wait until this occurs before you can: file an electronic return, make an electronic payment, or pass an IRS Taxpayer Identification Number matching program. Phone: (800) 829-4933 from 7:00 a.m. to 10:00 p.m. 

Iowa Department of Revenue 
800-367-3388 
idr@iowa.gov

Iowa Sales Tax

Taxes for the sales of prepared food, goods and events must be remitted. No retail sales tax is collected on the sale of farm-raised fresh fruits and vegetables. Corn maze admission, for example, which is deemed as recreational, is subject to sales tax. You may apply for a sales tax permit by visiting the Iowa Department of Revenue’s Web site.

• Iowa Sales Tax on Food
• Iowa Department of Revenue’s Iowa Sales and Use Tax Booklet
• Temporary Sales Tax Permit

It is possible to obtain a temporary sales permit for special events, such as a festival. For a temporary sales tax permit, fill out an online form with the Iowa Department of Revenue, or phone Cheryl Puls at (563) 386-6484 ext.10.

The Iowa Department of Transportation issues permits through an application process for outdoor advertising signs along the state’s primary highways. For the application and to learn more about the TODS rules, visit the link below or contact Stephanie Anderson.

Iowa Department of Transportation, Tourist Oriented Directional Signing
515-239-1746 
stephanie.anderson@iowadot.us

Check with your county zoning on allowed uses of land. These codes generally address such things as buildings, new construction and signage.

Iowa State Association of Counties – Locate your county officials