Child Care / Day Care Permits & Licenses in San Diego, California

Required for all LLCs. Statement of Information (Form LLC-12) due within 90 days of formation ($20 fee, biennial renewal $20).

Applies to all California LLCs.

Prerequisites include facility inspection, background checks (Live Scan $50-100/person), administrator qualifications (15 units early childhood ed + experience), CPR/pediatric first aid. See full regs at https://www.cdss.ca.gov/ord/entres/getinfo/pdf/197.pdf

Prerequisites: 1 year experience or education equivalent, health screening, background checks, home inspection, vaccinations/TB test. License exemption possible for smaller ops (<7 children unrelated) but registration may apply.

Not a full license but required notice for certain exemptions. See H&SC §1596.792 for full exemptions list.

Child care services generally exempt from sales tax, but verify if incidental sales occur.

File in every county of operation. Publish in adjudicated newspaper for 4 weeks (additional cost ~$50-200).

Child care services are generally exempt from California sales tax under Revenue and Taxation Code Section 6366. However, if the business sells food, drinks, or merchandise to parents or third parties, those sales may be taxable. Registration is required only if such sales occur.

All employers in California must register with EDD and withhold state income tax from employee wages. This includes child care centers with hired staff.

Employers must pay California Unemployment Insurance (UI) tax. Rate varies annually; new employers pay 3.4% on first $7,000 in wages per employee for the first 1–3 years.

All LLCs doing business in California must pay an annual $800 minimum franchise tax regardless of income. This is separate from income tax. First-year exemption applies only to newly formed LLCs (effective January 1, 2021–2023 under AB 85; currently reinstated as of 2024).

LLCs are pass-through entities; profits are reported on owners' personal tax returns. However, California imposes a 1.5% LLC fee on net income over $250,000 (Form 568). Due date aligns with federal deadline.

Most California cities and counties require a business license or business tax certificate. Examples: Los Angeles Business Tax Registration ($100+), San Francisco Business Registration ($85–$400). Check with city clerk or county office. Not required in unincorporated areas without local ordinances.

All LLCs registered in California must file Form 568 and pay the $800 minimum fee. Additionally, if net income exceeds $250,000, a 1.5% fee applies on the amount over $250,000. This is separate from franchise tax but often confused with it. First-year exemption no longer applies as of 2024.

Required for ALL businesses including LLC day cares. Specific to Los Angeles City limits.

Child care homes limited to 8-14 children depending on zone (Title 22 CCR §101158). Commercial centers require conditional use permit. LA County Unincorporated Areas only.

Limits: max 8 children (including provider's own); no external signage; traffic/parking restrictions. San Diego Municipal Code §129.0201.

Requires fire alarms, extinguishers, evacuation plans per CBC/Title 24. Annual renewal inspection. Unincorporated county only.

SF Planning Code Article 1 Appendix: Child care permitted in most zones but requires administrative authorization + parking study for >20 children.

Inspects sanitation, water quality, lead hazards. Required if food prep occurs.

Mandatory for all licensed child cares (small/large family homes, centers). OCFA serves unincorporated areas + contract cities.

Mandated under California Labor Code §3700. All employers with one or more employees must carry workers' comp insurance. Sole proprietors without employees are exempt but may choose coverage.

While not always explicitly labeled as 'general liability insurance' in statutes, the Community Care Licensing regulations require facilities to maintain liability insurance as a condition of licensure (Title 22, California Code of Regulations, §102428). Minimum coverage typically expected: $1 million per occurrence.

Pursuant to Title 22 CCR §102417, applicants for child care licenses must post a surety bond in the amount of $25,000 to ensure compliance with licensing laws and regulations. The bond protects against failure to pay fines or restitution for violations.

California Vehicle Code §16020 requires all vehicles registered to a business to carry minimum liability coverage: $15,000 bodily injury per person, $30,000 per accident, and $5,000 property damage (15/30/5). Higher limits are strongly recommended for child transport.

Not legally mandated by California state law or CDSS, but strongly recommended for protection against claims of negligence, injury, or improper supervision. Some local jurisdictions or lease agreements may require it. Not a substitute for general liability.

Not mandated by California for child care providers unless selling food or goods. If selling food items regularly, compliance with California Retail Food Code (25 CCR) may apply. No specific insurance mandate, but risk exposure exists.

Only required if the business holds an ABC license. Most child care facilities are prohibited from serving alcohol under Title 22 licensing rules. If an exception is granted, liquor liability insurance (typically $1 million) is required by ABC.

Single-member LLCs without employees may use the owner's SSN, but obtaining an EIN is recommended for liability protection and banking purposes. Mandatory for payroll tax filings.

By default, single-member LLCs are disregarded entities (file via owner's 1040); multi-member LLCs are taxed as partnerships (Form 1065). Child care income must be reported annually. Child and Dependent Care Credit (Form 2441) may apply to eligible providers.

Requires providing safe working conditions, injury reporting (OSHA Form 300 if 10+ employees), and employee training. Child care-specific risks include exposure to infectious diseases, lifting injuries, and emergency preparedness. OSHA's General Duty Clause applies to all employers.

Child care providers are public accommodations under ADA Title III. Must admit qualified children with disabilities unless it fundamentally alters services. Physical accessibility required for new construction or alterations after 1991. Communication access (e.g., sign language interpreters) may be required.

Landlords and operators of pre-1978 facilities must disclose known lead-based paint hazards. Required under the Residential Lead-Based Paint Hazard Reduction Act. Applies to any leased space used for child care.

Applies to all businesses engaged in commerce. Child care providers must ensure advertisements are truthful, non-deceptive (e.g., staff qualifications, capacity, safety records). Online reviews and testimonials must reflect genuine opinions. 'Made in USA' or health claims require substantiation.

Child care workers are typically non-exempt under FLSA. Must pay at least federal minimum wage ($7.25/hr) and overtime (1.5x regular rate) for hours over 40/week. California state law requires higher minimum wage ($15.50/hr in 2024), so state law governs. Recordkeeping of hours and wages required.

Most small child care providers are exempt due to size. If threshold is met, must provide eligible employees (12 months, 1,250 hours) up to 12 weeks of unpaid, job-protected leave for qualifying family/medical reasons.

All employers must complete Form I-9 to verify identity and work authorization. E-Verify is voluntary unless state contract requires it. Applies to all employees regardless of citizenship status.

There is no federal child care license. Licensing is administered by California Community Care Licensing Division (CCLD). Federal programs like Child Care and Development Fund (CCDF) require state compliance but do not issue federal licenses.

Child care providers using toys, cribs, or furniture for children under 12 must ensure compliance with lead, phthalates, and safety standards. While providers are not typically 'manufacturers', they must avoid using non-compliant products. CPSC enforces recalls (e.g., drop-side cribs).

Required for all LLCs registered in California. Must be filed via Form LLC-12 with the Secretary of State.

Applies to licensed child care facilities. Fee is subject to annual adjustment. Renewal application must be submitted 90 days before expiration.

Required under California Health and Safety Code for all child care facilities. Includes review of smoke detectors, fire extinguishers, evacuation plans, and combustible storage.

Applies when meals or snacks are provided. Includes kitchen sanitation, food storage, and hygiene practices. Some counties issue a food permit.

Ensures compliance with local building codes, accessibility (ADA), and safety standards. May be coordinated with fire or health inspections.

FEIN itself does not require renewal, but associated tax filings (Form 941, Form 940, Form 944) are mandatory for employers.

Businesses must file sales tax returns (Form CDTFA-65) on assigned schedule. Registration remains active but requires compliance.

Required for self-employed individuals and LLCs with profit. Use Form 1040-ES.

Use Form 3557 for individuals/partnerships; LLCs taxed as corporations follow corporate rules.

Original or certified copy of the child care license must be displayed in a prominent location accessible to the public.

Includes posters on minimum wage, sexual harassment prevention, workers' compensation, and paid sick leave. Must be in English and other languages if workforce is non-English speaking.

Includes daily attendance logs, medication administration records, immunization documentation, and incident reports.

Certification must be from an approved provider (e.g., American Red Cross, American Heart Association). Required for licensing compliance.

Required under California Penal Code §11166. Training covers identifying and reporting suspected child abuse.

Tuberculosis screening required under Title 22 regulations. Includes symptom screening and either skin test or blood test.

Most California cities require a general business license. Contact local clerk for exact deadline and fee.