MenuSpy / City reports / Florida / The Villages
Florida market data · October 2026
The Villages, FL restaurant market: licenses, season and rules
How many places serve food across The Villages, Wildwood, when diners show up, and which wage, tax and license rules apply. Built from Florida's own records and refreshed monthly; every number links to its source.
The Villages has 250 licensed food service places with 23,915 seats, 15.8 for every 10,000 residents (below Florida's 22.7). Restaurant sales run highest in April (1.22× an average month) and lowest in July (0.87×). The metro grew 2.3% in the latest year, to 157,772 residents.
When diners show up
The Villages restaurant sales follow a winter and spring season. The busiest month in the latest twelve was April 2025, 22% above an average month; the slowest was July 2025, 13% below. Statewide, the same months ran 1.15× and 0.98×.
| Month (DOR report) | Apr 25 | May 25 | Jun 25 | Jul 25 | Aug 25 | Sep 25 | Oct 25 | Nov 25 | Dec 25 | Jan 26 | Feb 26 | Mar 26 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Sales vs average month | 1.22 | 1.06 | 0.95 | 0.87 | 0.87 | 0.88 | 0.89 | 1.00 | 1.04 | 1.04 | 1.07 | 1.10 |
One year of sales can be moved by a storm or a one-off event; use it to plan staffing and an opening month, not as a forecast.
Who is already serving here
The Villages has 250 licensed food service places: 222 with seating and 28 without (counters, kiosks, take-out kitchens), plus 37 food trucks and carts. Between July 1, 2026 to October 1, 2026, DBPR approved 13 new food service licenses and 7 ownership changes here.
| County | Residents 2025 | Licensed places | Seats | Per 10,000 | Food trucks and carts | New licenses | Sales tax 2026 |
|---|---|---|---|---|---|---|---|
| Sumter | 157,772 | 250 | 23,915 | 15.8 | 37 | 13 | 7.0% |
Licensed places are current, active DBPR permanent food service licenses. That license also covers bars that serve food, so the count runs above a restaurant-only count.
Rules that hit the P&L
Minimum wage: $15.00 per hour, tipped $11.98
The $15.00 rate runs from September 30, 2026 through December 31, 2027. The tipped direct wage is $15.00 minus the fixed 2003 tip credit of $3.02. Annual inflation adjustments resume in September 2027 and take effect the following January 1.
Sales tax on restaurant meals: 7.0%
Sumter County 7.0%. Restaurant meals are taxed at the 6% state rate plus the county surtax, including food sold to go. Service charges, minimum charges and corkage fees are taxable. A tip is not taxed when it is itemized separately and the restaurant keeps no part of it.
Florida DOR Form DR-15DSS, Calendar Year 2026 · Florida DOR, Sales and use tax on restaurant sales (GT-800035)
Local meal tax: none
None applies here. State law lets only Miami-Dade County levy a food and beverage tax, and only Miami Beach, Bal Harbour and Surfside levy a resort tax on meals. Everywhere else, the state sales tax and county surtax are the whole tax on a restaurant check.
Florida Office of Economic and Demographic Research, local government handbook
Food service license from DBPR
Every public food service establishment needs its own annual license from DBPR, priced by seats. New licenses and ownership changes also pay a $50 application fee. Each fee includes the $10 Hospitality Education Program fee.
| DBPR license | Annual fee |
|---|---|
| Non-seating | $242 |
| 1 to 49 seats | $262 |
| 50 to 149 seats | $273 |
| 150 to 249 seats | $294 |
| 250 to 349 seats | $315 |
| 350 to 499 seats | $336 |
| 500 or more seats | $357 |
| Food truck or cart | $347 |
| Caterer | $263 |
All Florida rules in one place: Florida restaurant rules for 2026.
What this page does not cover yet
- Menu prices: we have not observed The Villages menus yet, so this page shows no price ranges. The menu price index covers 24 cities today.
- Local events: not yet researched for The Villages. Confirmed dates will be added from organizer listings only.
- Counts come from license records, not visits: a licensed place can be closed for renovation or open only in season.
Thinking about opening in The Villages?
The $79 local area report researches one address or neighborhood in The Villages: nearby menus and observed prices, a year of local dates, the rules that apply and local demand signals, with every source linked.
Already open? The restaurant report compares your menu with the menus near you.
Questions operators ask
How many restaurants are in The Villages, Florida?
Florida's DBPR lists 250 current, active permanent food service licenses in the Wildwood-The Villages metro area (Sumter County), with 23,915 licensed seats, in its files dated September 28, 2026. The count includes bars that serve food, so it runs above a pure restaurant count.
When is the busy season for restaurants in The Villages?
In Florida Department of Revenue sales for April 2025 to March 2026, The Villages restaurant sales peaked in April at 1.22× an average month and were lowest in July at 0.87×. DOR reports a month when the tax is filed, generally about a month after the sales.
What is the sales tax on restaurant meals in The Villages?
7.0% in 2026: the 6% Florida rate plus the county surtax (Sumter County 7.0%). No local meal tax applies here.
What is the minimum wage for restaurant workers in The Villages?
$15.00 per hour from September 30, 2026 through December 31, 2027, and $11.98 for tipped employees (the fixed $3.02 tip credit). It is the same statewide.
How much is a restaurant license in The Villages?
DBPR's annual food service license runs $262 for 1 to 49 seats up to $357 for 500 or more, $242 with no seating, and $347 for a food truck or cart, plus a $50 application fee for a new license or new owner.
More Florida markets
Florida restaurant market data
All 22 metros and 67 counties in one table, with a CSV.
North Central FloridaOcala, FL
662 licensed places · 15.0 per 10,000 residents
North Central FloridaGainesville, FL
727 licensed places · 20.2 per 10,000 residents
South FloridaMiami, FL
15,494 licensed places · 24.2 per 10,000 residents
Sources
- Florida DBPR, Division of Hotels and Restaurants: public records: active food service licensee files dated September 28, 2026. License type 2010, primary and secondary status 20 (current, active). Food trucks and carts: type 2014.
- DBPR new licenses and ownership changes: approvals July 1, 2026 to October 1, 2026.
- Florida Department of Revenue, Form 10 gross sales: Kind code 8: Restaurants, Lunchrooms, Catering Service, April 2025 to March 2026. DOR reports a month when the tax is filed, which generally trails the sales by about a month.
- U.S. Census Bureau population estimates: Vintage 2025 (July 1, 2025).
- FloridaCommerce 2026 minimum wage poster; Florida DOR Form DR-15DSS, Calendar Year 2026; DBPR food service license fees.