Launch Your Home Kitchen Business: A 2026 Guide to the Los Angeles MEHKO Program

What Is a MEHKO?

A MEHKO is a small-scale, home-based food business where an individual operates a restaurant-like service from a private residence. The program is governed by the California Health and Safety Code and administered locally by the Los Angeles County Department of Public Health, Environmental Health Division.

Key Operational Limits for 2026

Food must be sold directly to customers for onsite consumption, pick-up, or delivery. MEHKOs cannot sell at temporary events or certified farmers markets.

Eligibility and Permit Requirements

To operate a MEHKO in Los Angeles County (excluding the cities of Pasadena, Long Beach, and Vernon, which maintain their own environmental health departments), a permit from the Los Angeles County Department of Public Health is required.

Essential Requirements

• Certified Food Manager: The operator must hold a valid Certified Food Protection Manager (CFPM) certification.
• Standard Operational Procedures (SOP): A detailed SOP covering food preparation, handling, storage, and cleaning practices must be submitted with the application.
• Homeowner or HOA Approval: Renters and HOA members must confirm their lease or HOA rules permit home-based business operations.
• No Dual CFO Operation: A MEHKO and a Cottage Food Operation (CFO) cannot operate simultaneously from the same residence.
• One MEHKO Per Residence: Only one individual may hold a MEHKO permit per residential address.

Application Fees and Subsidies

Prohibited Food Items and Practices

MEHKOs are restricted from preparing or selling the following:

• Raw milk or raw milk products
• Raw bottled juice
• Raw oysters
• Foods requiring a Hazard Analysis Critical Control Point (HACCP) plan, including smoked foods for preservation, cured foods, and reduced-oxygen packaged foods
• Foods containing cannabis, CBD, or Kava
• Alcoholic beverages (a separate license from the Department of Alcoholic Beverage Control is required)

Leftovers cannot be served the following day. Condiments, sauces, and beverages must be prepared and served on the same day.

Marketing and Advertising Your MEHKO

Physical signage on the property is generally prohibited. MEHKOs may advertise through:

• Online platforms, including internet food service intermediaries (IFSIs) and social media
• Print media such as newspapers and newsletters

Required Advertisement Disclosures

All advertisements must include:

• The name of the local enforcement agency: Los Angeles County Department of Public Health, Environmental Health Division
• The MEHKO permit number
• The statement "Made in a Home Kitchen" in a clear, visible font and location

Tax Implications for MEHKO Operators

A MEHKO is a business for tax purposes. Operators should expect the following obligations:

Federal and State Income Tax

Net profits from the MEHKO are subject to federal income tax and California state income tax. As a sole proprietor, income is reported on Schedule C and flows through to the individual return.

Self-Employment Tax

MEHKO operators with net self-employment income exceeding $400 are subject to self-employment tax covering Social Security and Medicare contributions. This tax is assessed on net earnings, not gross revenue.

Local Business Tax

Depending on the operator's location within Los Angeles County, local gross receipts taxes may apply. The City of Los Angeles imposes a gross receipts tax on most business activities, though the small business exemption applies to those with worldwide gross receipts of $100,000 or less, which aligns with the MEHKO revenue cap. A timely renewal filing is still required to claim exempt status.

Sales Tax

California sales tax applies to the sale of tangible food products in certain categories. The applicable rate depends on the operator's location:

Tax treatment of food sales varies depending on whether items are considered hot prepared food, cold food, or non-food goods. Consulting a tax professional before launch is recommended to establish the correct classification and collection obligations.

Frequently Asked Questions