Barber / Cosmetology Permits & Licenses in Middletown, DE

Required for all LLCs. Annual Report and Franchise Tax due yearly thereafter (separate requirement).

Required for all Delaware LLCs. No general business license required beyond this.

1500 hours training or 45 weeks at approved school + exam (Delaware Cosmetology/Barbering Law, 24 Del. C. § 5101 et seq.). Required for barbers.

1500 hours training or 45 weeks at approved school + exam (24 Del. C. § 5121). Required for cosmetology services.

Required for barber/cosmetology shop. Must have licensed manager/owner; health/safety inspections required.

File Certificate of Assumed Name if DBA used. No renewal required unless changes.

Barber and cosmetology services are generally exempt from Delaware sales tax unless tangible personal property (e.g., hair products) is sold. However, if the business sells taxable items, a Sales Tax Permit is required. Registration is done via the Delaware One Stop Business Portal.

Required for all employers in Delaware who withhold wages. Employers must register through the Delaware One Stop Business Portal and file Form WH-1.

All employers must register with the Delaware Department of Labor. New employers pay a standard rate for the first few years; rates vary based on industry and claims history.

Barber services are exempt from Delaware sales tax. However, retail sales of cosmetics or products are taxable. Must register even if only making exempt sales.

All LLCs formed or registered in Delaware must pay an annual franchise tax. The minimum tax for LLCs is $300, regardless of income. Due by June 1 each year. Payment is made to the Division of Corporations.

Delaware does not have a sales tax, but imposes a Gross Receipts Tax on businesses. Rates vary by type of business: barber shops and cosmetology services are classified under 'Personal Services' at a rate of 1.95%. Filed via Form GR-1. Registration is required upon starting business.

Required for federal tax reporting. Even single-member LLCs may need an EIN if they have employees or choose to be taxed as a corporation. Apply online via IRS website.

Not all Delaware cities impose a local business tax. For example, Wilmington requires a Business Privilege License for barbershops. Contact local city clerk for specific requirements. This is separate from state-level taxes.

Required for all businesses; barber/cosmetology shops must also comply with state licensing

Separate from county license; submit zoning approval with application

Applies county-wide except incorporated towns like Seaford, Rehoboth Beach

Dover has separate city requirements; check municipal status

Barber shops typically permitted in B-1/B-2 commercial zones; home occupation permit required for residences (limited clients)

Plumbing/electrical alterations require separate trade permits

Size, lighting, and setback restrictions per zoning code (e.g., max 32 sq ft in commercial zones)

Barber shops typically low hazard; requires extinguishers, exits, no storage in aisles

False alarm fees escalate; some cities require annual renewal

Requires sinks, sterilization, waste disposal per 16 DE Admin Code 4401; local health enforces

Mandatory for all employers with one or more employees, including part-time and family members. Sole proprietors without employees are exempt but may elect coverage. Enforced under Delaware Code Title 19, Chapter 23.

Not legally required by Delaware state law for barbers or cosmetology businesses, but strongly recommended. May be contractually required for leasing commercial space. Does not replace workers' comp or professional liability.

Not legally required by Delaware law or the Board of Barber and Cosmetology. However, it is strongly recommended to cover claims of negligence, allergic reactions, or improper services. No statutory mandate exists.

A $10,000 surety bond is required for the Barber Shop License in Delaware. This is a license bond to ensure compliance with state regulations. Required under Delaware Administrative Code 19 DE Reg. 103 (April 2021). Applies to the business entity operating the shop.

Required if the business owns or operates a vehicle for transporting tools, clients, or supplies. Standard personal auto policies do not cover business use. Enforced under Delaware Title 21, Chapter 31.

Not legally required in Delaware, even if selling hair products or cosmetics. However, recommended if selling retail items due to potential liability from defective products. No statutory mandate exists.

Only required if the barber shop holds a liquor license (e.g., for a barbershop lounge). Most barber shops do not serve alcohol and thus are not subject to this requirement. Enforced under Delaware Alcoholic Beverage Control laws.

Even single-member LLCs without employees may need an EIN if they open a business bank account or operate in certain states. Delaware does not issue state tax IDs separately for barbershops, but federal EIN is required when conditions apply.

As an LLC, profits pass through to owner's personal tax return (Schedule C). If the business has employees, additional Form 941 (quarterly) and Form 940 (annual) filings are required. Barbershops are not subject to federal excise taxes unless selling taxable goods (e.g., retail products).

Businesses must report changes in location, ownership, or managing licensee within 10 days. Required by Board regulations.

Barber shops must comply with OSHA’s Bloodborne Pathogens Standard (29 CFR 1910.1030) due to potential exposure to blood via cuts or nicks. Requires exposure control plan, training, and provision of PPE (gloves, eye protection). Also required to maintain Safety Data Sheets (SDS) for all hazardous chemicals (e.g., disinfectants, hair dyes) under Hazard Communication Standard (HCS).

Barber shops are considered 'public accommodations' under ADA Title III. Must ensure accessibility for customers with disabilities, including accessible entrances, pathways, seating, and restrooms if provided. Wheelchair-accessible chairs and service accommodations (e.g., communication with deaf clients) may be required. New construction or alterations must comply with ADA Standards for Accessible Design.

Barber shops typically do not generate large volumes of hazardous waste. However, if using EPA-listed hazardous chemicals (e.g., products containing methylene chloride, formaldehyde), proper storage, labeling, and disposal through licensed facilities may be required. No federal permit needed for CESQG status (<220 lbs/month hazardous waste).

Applies to all businesses. Barbershops must avoid deceptive advertising (e.g., false claims about services, pricing, or 'miracle' hair growth). If offering subscription services or automatic renewals, must comply with FTC's Negative Option Rule (clear disclosure, cancellation process). Also required to honor the 'Do Not Call' registry if using phone marketing.

All U.S. employers must complete Form I-9 to verify identity and work authorization. E-Verify is not federally mandated for barbershops unless in a state that requires it or for federal contractors.

Barber shops must classify workers correctly (employee vs. independent contractor). Misclassifying barbers as contractors to avoid wage obligations may trigger FLSA violations. Tipped employees may be paid $2.13/hour in direct wages if tips bring total to at least $7.25/hour (federal tip credit rules).

Most small barber shops (LLCs with fewer than 50 employees) are exempt. However, must post FMLA notice (available at https://www.dol.gov/agencies/whd/posters).

FDA regulates cosmetics under the Federal Food, Drug, and Cosmetic Act. Barbershops must ensure products are safe, properly labeled, and not adulterated. No pre-market approval required, but must report serious adverse events. Electric clippers and combs are considered general-use devices and are not subject to special licensing. Formaldehyde in hair smoothing products is regulated; levels above 0.1% require warning labels (OSHA and FDA).

Mandatory for all Delaware LLCs. Must be filed online via the Delaware Division of Corporations website. Failure to file can lead to administrative dissolution of the entity.

Applies to all licensed barbers and cosmetologists. Renewal requires completion of 12 hours of continuing education per renewal cycle. Licensees are notified 60 days prior to expiration.

Includes at least 2 hours in infection control and safety. Courses must be approved by the Board or from an accredited institution.

Employers must register within 30 days of hiring first employee. Monthly filers report by the 20th of the following month; quarterly filers by the 20th after quarter end. Estimated payments are due with each return.

LLCs are subject to the Annual Business Privilege Tax, separate from the Annual Report filing fee. Paid in conjunction with the Annual Report.

EIN is required at formation but ongoing compliance includes filing employment tax returns. Single-member LLCs without employees may not need to file employment taxes.

Required for all employers with employees. Poster must be displayed in a conspicuous location accessible to employees.

Includes Minimum Wage, Workers’ Compensation, Unemployment Insurance, and Family Leave Act posters. Available in English and Spanish.

Each licensed barber or cosmetologist must display their current license in a visible location at the establishment.

Barber shops are subject to inspection under Delaware’s infection control regulations. Focus on sterilization, disinfection, and recordkeeping of sanitation logs.

All commercial occupancies, including barber shops, are subject to fire code inspections. Includes exits, fire extinguishers, smoke detectors, and flammable material storage.

Includes sales tax records, payroll, withholding, and business expense documentation. Must be available for audit upon request.

Includes Forms W-4, W-2, I-9, and payroll registers. Applies to all employers regardless of size.