Child Care / Day Care Permits & Licenses in Mesa, AZ

Required for all businesses; child care must also comply with state licensing

Specific license category for Child Care Facilities (Group Home Day Care or Day Care Center); requires state certification first

Required for all LLC formation in Arizona. Annual report required separately (see below).

Applies to all LLCs. Online filing required.

Requires background checks, home inspection, training (15 hours initial + 12 annual), TB test. Director qualifications apply.

Requires facility inspection, staff qualifications (director: degree or experience), background clearances, CPR/First Aid. Updated rules effective 2023.

Simplified registration; requires background check, home safety checklist, 8 hours training. Not a full license.

Applies to LLCs using DBAs. Renews every 5 years ($10). Publication not required in AZ.

Child care is taxable under TPT unless exempt (e.g., nonprofit). Monthly/quarterly filing required based on revenue.

Employers must withhold Arizona income tax from employee wages. Registration is done through the Arizona Joint Tax Application (AJTA), which also registers for TPT and unemployment tax.

All employers with employees in Arizona must register with DES. New employers are assigned a standard tax rate (typically 2.0%) for the first few years. Rates may change annually based on experience rating.

The AJTA registers the business for multiple state taxes including Transaction Privilege Tax (TPT), withholding tax, and more. Required even if exempt from TPT. Filed online via AZDOR's portal.

Required for all LLCs, regardless of employee count. Used for federal income tax, employment tax, and business banking. Applied for via IRS Form SS-4 or online.

Most child care LLCs are pass-through entities (disregarded or partnership), so no Arizona corporate income tax is due at the entity level. Owners report income on personal returns. If the LLC elects C corp status, it must file Form 120.

Single-member LLCs report income on owner’s Form 1040 (Schedule C). Multi-member LLCs file Form 1065. Due annually regardless of revenue.

Employers must file Form 941 quarterly to report federal income tax, Social Security, and Medicare withholding. New employers may be subject to Form 940 (FUTA) as well.

Most employers receive a 5.4% credit for paying state unemployment tax, reducing effective FUTA rate to 0.6%.

Not all Arizona cities impose BPT. Examples: Phoenix requires a Business City License; Tucson has a Privilege License Tax. Check with city clerk. Registration often includes local tax account setup.

Child care homes limited to 5-10 children; centers require commercial zoning

Limited traffic, signage; no external alterations

Must meet child care building codes (egress, safety)

Size/location restrictions per Zoning Ordinance Sec. 706

Requires sprinklers, extinguishers, evacuation plans per IFC standards

Issued after zoning, building, fire approvals

Annual monitoring certification required

Food handler cards required for staff

In addition to state certification

Mandatory for all employers with one or more employees in Arizona under A.R.S. § 23-906. Sole proprietors without employees are exempt. Child care operations with employees must carry coverage through private insurer or self-insurance approved by ICA.

While not mandated by statute independently, ADHS requires proof of general liability insurance as part of child care licensing under Arizona Administrative Code R9-5-801(A)(10). Minimum $1 million per occurrence. Required for both center-based and large family homes.

A $10,000 surety bond is required under R9-5-801(A)(9) for child care centers and large family homes (serving more than 6 unrelated children). Exempt for small family homes (≤6 unrelated children). Bond ensures compliance with state child care rules and may cover fines or restitution.

Arizona law (A.R.S. § 28-4009) requires all motor vehicles operated on public roads to be covered by liability insurance meeting minimums: $25,000 bodily injury per person, $50,000 per accident, $15,000 property damage. Required for any vehicle used to transport children in care.

Not legally required by Arizona for child care providers, but strongly recommended due to high risk of claims related to supervision, injury, or developmental issues. May be required by landlords or funding partners. Not a condition of licensure under ADHS rules.

Not required by Arizona child care regulations. However, if the business sells products (e.g., child-made crafts at a fair), product liability exposure exists. Coverage typically falls under general liability or can be added via endorsement. No state mandate found.

Only applicable if the child care provider obtains a liquor license, which is extremely rare and likely prohibited under zoning or child care rules. No evidence that liquor service is permitted in licensed child care facilities in Arizona. Requirement would arise only if licensed for alcohol sales, which is not typical or advisable.

While sole proprietors without employees may use their SSN, an LLC structure—especially one with employees or corporate tax treatment—must obtain an EIN. Child care centers typically need an EIN due to employee hiring.

LLCs in child care may be taxed as disregarded entities, partnerships, or corporations. They must file Form 1065 (if partnership), Form 1120 (if corporation), or report income on owner’s Form 1040. Employment taxes (Form 941) are required if employees are hired. Self-employment taxes apply to net earnings.

All employers with employees must comply with OSHA’s general duty clause and provide a workplace free from recognized hazards. Child care providers must ensure safe physical environments (e.g., safe lifting procedures, bloodborne pathogens training if administering first aid). OSHA does not cover self-employed individuals.

Child care providers are considered public accommodations under Title III of the ADA. Must allow children with disabilities unless they pose a direct threat. Facilities must be accessible to families and staff with disabilities. Modifications to policies, practices, and physical spaces may be required unless deemed an "undue burden.

Requires inspection for asbestos-containing materials before renovation or demolition. If asbestos is present, certified professionals must perform abatement. Applies to schools and day care centers under 40 CFR Part 61.

Child care facilities are considered "child-occupied facilities." Contractors must be EPA-certified under the RRP rule. The business must use certified renovators and follow lead-safe work practices.

Applies to all businesses. Child care providers must avoid false or misleading claims (e.g., staff qualifications, safety, accreditation). Online reviews, websites, and brochures must be truthful and substantiated.

Child care workers are typically non-exempt and entitled to minimum wage ($7.25/hour federally) and overtime (1.5x regular rate after 40 hours/week). Some states have higher minimums, but federal law sets the floor. Employers must maintain accurate time and payroll records.

Requires eligible employees (worked 1,250 hours in past 12 months, at a site with 50+ employees nearby) to be granted up to 12 weeks of unpaid, job-protected leave annually for qualifying reasons (e.g., newborn care, serious health condition). Most small child care providers do not meet the 50-employee threshold.

All U.S. employers must complete Form I-9 to verify identity and work authorization for every employee. Must retain forms for 3 years after hire or 1 year after employment ends, whichever is later. Applies regardless of business size.

Child care businesses generally do not require federal licenses from FDA (food is typically not sold), ATF (no alcohol sales), FCC (unless using licensed radio frequencies), or DOT (no commercial transportation). However, if the business provides transportation services using vehicles seating 9+ passengers, DOT regulations may apply. This is rare for typical day care centers.

Applies to all businesses using or selling children’s products (toys, furniture, cribs). Must ensure compliance with CPSIA standards (e.g., lead, phthalates, small parts). Child care providers must use only compliant products and maintain tracking labels and certificates of conformity.

Head Start and Early Head Start are federal programs that provide grants and support to child care centers serving low-income families. Participation requires meeting federal program standards, including staff qualifications, curriculum, health and nutrition services, and parent engagement. Many Arizona child care centers participate to supplement funding and improve quality.

All Arizona LLCs must file an Annual Report with the Arizona Corporation Commission each year. The report is due on the anniversary of the LLC’s formation date. Failure to file results in late fees and potential dissolution.

All child care providers operating in Arizona must be licensed by ADHS unless specifically exempt. Licenses are issued for two years. Renewal requires compliance with health, safety, and staffing standards. Fee is $200 per renewal cycle as of 2023.

All licensed child care facilities must pass an annual fire safety inspection by the local fire authority. A Certificate of Inspection must be submitted to ADHS. Requirements include smoke detectors, fire extinguishers, evacuation plans, and storage of flammable materials.

ADHS conducts unannounced health and sanitation inspections at least once per year. Inspections cover food handling, diapering procedures, handwashing, illness exclusion policies, and general cleanliness. Facilities must maintain compliance with Arizona Administrative Code (A.A.C.) R9-5-501 through R9-5-604.

If the child care business has employees, it must file quarterly Form 941 (Employer's Quarterly Federal Tax Return), annual Form 940 (Federal Unemployment Tax), and issue W-2 forms by January 31. Employers may file Form 944 instead if eligible (small employers).

Employers must register for Arizona Withholding Tax and file Form 60 (Withholding Tax Return) quarterly. Employers must also file annual reconciliation Form 160 by January 31.

Clarification: While child care services are typically exempt, many providers still register for TPT to handle incidental sales. Verify exemption status with ADOR.

All child care staff must complete 10 hours of approved continuing education every two years, including CPR/first aid (4 hours) and child abuse prevention (2 hours). Training must be from an ADHS-approved provider.

Facilities must post: current child care license, ADHS contact information, emergency procedures, staff training records, and any applicable notices (e.g., illness policies).

All employers with employees must display the OSHA Job Safety and Health – It's the Law poster. Available in English and Spanish from OSHA’s website.

Employers must post the Arizona Minimum Wage Poster and other required labor law notices. Includes minimum wage rate, pay frequency, and employee rights.

Required records include: staff training logs, child enrollment forms, medication administration logs, incident reports, attendance records, and immunization documentation. Must be available for inspection by ADHS.

All staff and volunteers must pass fingerprint-based background checks through ADHS-approved vendors. Results must be submitted to ADHS. Re-checks are required every 5 years.

LLC owners taxed as sole proprietors or partners must make quarterly estimated tax payments for income and self-employment tax using Form 1040-ES.

Arizona requires quarterly estimated tax payments for individuals with income not subject to withholding, including LLC owners. Use Form 140-ES.