Thank you for your question. If you mean the fee for the licens for selling tobacco then you can bookkeep it at for example the account 6950 Tillsynsavgifter myndigheter. Im not really sure what kind of food license you're talking about? Is it a licens for selling food temporarily at an event or what kind of license is it? if you could give some more information about that then I can give you a suggestion how to bookkeep it.