IS IT NECESSARY MAKE TEVILAS KEILIM FOR UTENSILS USED IN KOSHER / KEHILA / RESTAURANT?
The dishes and utensils require immersion (certainly for metal dishes).
Although this involves a dispute among authorities, the majority opinion obligates immersion of dishes and utensils.
A number of authorities rule that the obligation to immerse dishes and utensils applies even to restaurants and hotels (Iggros Moshe, Yoreh De’ah 3:22; Chazon Ish, cited in Ha-Kashrus p. 106-7; see Tevilas Keilim Chap. 3).
However, other authorities write that because the utensils were purchased for the purpose of business, and not for personal eating, there is no obligation of tevillah (see Darchei Teshuvah 120:70; Shevet Sofer Yoreh De’ah 67; see Halichos Olam 7, Matos 1).
Thus, the majority opinion is to obligate immersion, and this is the principle halacha. One must certainly be stringent for metal dishes, where the issue relates to Torah law.