Restaurants may be subject to several types of taxes depending on their business structure and location. Federal taxes can include income tax, self-employment tax, and employment taxes, while state and local requirements may include sales tax, payroll taxes, and other business-related taxes. Restaurant owners also need to understand how employee wages, tips, food purchases, equipment, rent, and operating expenses can affect their tax obligations. This Restaurant Tax Guide explains the key federal, state, and local taxes restaurants may encounter and provides practical information to help owners stay organized and compliant.