If you follow the letter of the law, yes you would need a business permit to set up a lemonade stand. However most places will overlook that as long as some nosey neighbor doesn t complain. You will also need a permit to set one up in a public place like a park. And if you really want to be a stickler for rules since you are serving food you would have to have your preparation process checked by the health department. No one would take it that far....or would they.
you need to get a couple of different permits. A selling of food product permit and a lot of others. Technically you set up almost anywhere to set up your stand. Taxes don t apply.In my area I heard over the radio that a couple of children setting up their lemonade stand got a $50 ticket from a police officer for operating without a license.