Florida's role as a tourist mecca, with many restaurants and hotels, make it a potentially lucrative locale for bakeries serving both the hospitality industry and individual customers. Before establishing a business, you should formulate a business plan, calculate the costs of location, equipment, labor and ingredients, and register with state and local jurisdictions. Your facility will also need to undergo inspections for health and safety.

Step 1.

Make a business plan. This includes a draft of your menu. According to David Gilbert of Chef 2 Chef, "This is both the easiest and most difficult part of opening a new restaurant. The first menu is never the one that makes the final opening. The draft menu allows you to focus on several areas." Your menu will guide you through the initial planning stages. Take into consideration your environment: Florida’s industry is tourism and there are many restaurants that might purchase baked items from you. Stay focused on what makes your bakery unique. Once you’ve completed the menu, write out the recipes, make a list of the ingredients you need and extrapolate their cost.

Step 2.

Use the menu to determine the kitchen equipment you'll require. If you plan to create an eating area where you'll serve your customers directly, figure in the costs of tables, chairs, china, glasses and cutlery, including incidentals like condiments and coffee stirrers. Also list and price out your office and sales equipment: computers, cash registers and display cases. Remember that the costs of air conditioning will be high in Florida's subtropical environment. Also factor in the costs of labor and food supplies. These are your variable costs. Although they are estimates at first, according to Gilbert, "Once the restaurant is open and running, these numbers become more stable."

Step 3.

Determine what your fixed costs will be by deciding how much profit you want to make. According to Thomsen Business Information, "all operating budgets for a commercial company follow this structure." Decide how much profit you need and add it to your costs; use the calculator provided by Thomsen to make this easier. Multiply the cost of equipment by 30 percent, the standard federal depreciation, and add that figure to your projected utility and insurance costs and any loan interest payments Determine the pricing structure for your menu by calculating how much profit you want to make after paying your fixed costs, like labor and ingredients.

Step 4.

Buy or lease a location and obtain your licenses and permits. Florida requires sole proprietors and general partners to register their businesses by registering a fictitious name with the county in which they operate. Limited partnerships or corporations of all types must file paperwork with the Florida Department of State Obtain an EIN (employer identification number) from the IRS and tax permits from the State of Florida. Schedule a health inspection for your bakery and apply for your food service license with the state's Division of Hotels and Restaurants. You will be ready to open your bakery as soon as Florida issues your licenses and permits.