Child Care / Day Care Permits & Licenses in Newark, DE

Required for all employers in Delaware who withhold state income tax from employee wages. Applies to LLCs with hired staff (not owners unless they are on payroll).

Required for all LLCs; annual report required separately

All Delaware entities must file; fee based on authorized shares or assets

Required for all child care facilities serving 4+ children not related to provider; types include Family Child Care, Large Family Child Care, Child Care Center

Includes fire/safety inspections, background checks for all staff, facility plans; processing time 60-90 days

Required if using trade name different from Certificate of Formation name; renewable every 10 years

Required for all owners, staff, volunteers with regular child contact; includes FBI/Delaware State Police checks; renewed every 2 years

Child care services themselves are generally exempt from Delaware sales tax. However, if the business sells taxable items (e.g., prepared food, toys, or supplies), registration is required. Most child care businesses do not collect sales tax unless they sell tangible goods.

All employers with one or more employees must register. Rate varies by experience rating; new employers pay 2.1% on first $18,500 of each employee's wages (as of 2024).

All LLCs formed or registered in Delaware must pay an annual franchise tax of $300 regardless of income or activity. Due June 1 each year. Applies to all LLCs, including child care businesses.

Delaware does not require separate registration for pass-through entity income tax, but LLCs must ensure owners report income on personal returns. No entity-level income tax for LLCs, but owners pay personal income tax on profits. Registration is automatic upon formation and tax ID assignment.

Only applies to businesses physically located in Wilmington. Other Delaware municipalities may have similar taxes, but Wilmington is the only city with a broad business privilege tax. Rates based on gross receipts. Not applicable to unincorporated areas or other towns unless locally enacted.

Required for all LLCs with employees or multiple members. Single-member LLCs without employees may use owner’s SSN, but EIN is recommended. Must be obtained before state tax registrations.

FUTA tax is 6% on first $7,000 of each employee’s wages. Credit of up to 5.4% available for timely payment of state unemployment taxes, reducing effective rate to 0.6%. EIN required first.

Delaware does not impose a general gross receipts tax. The state relies on franchise tax and corporate income tax for corporations, but LLCs are not subject to a gross receipts tax. This is a common misconception. No registration required.

Required for all businesses including child care centers; child care specifically listed under regulated businesses. See fee schedule at linked page.

All businesses must obtain; child care providers required to show state license.

Applies to unincorporated areas; child care exempt from fee if state-licensed nonprofit, otherwise standard fee.

Child care/day care classified under "service business"; zoning approval required prior.

Child care centers typically conditional use; home-based may need home occupation permit. Code Chapter 40, Article 32.

Child care in R districts requires special exception (Dover Code Chapter 34).

Required for structural changes; must meet child care building codes per state regs.

Mandatory for licensed child care; local fire marshals conduct.

Local health inspections required; food service may need separate handling permit.

Annual inspection required for child care occupancies.

Varies by municipality; child care signs limited in residential zones (Code 40.29.110).

Mandatory for all employers with one or more employees in Delaware, including LLCs. Sole proprietors are not automatically exempt unless specifically excluded by policy eligibility. Coverage must be obtained through private insurers or the State Insurance Fund.

While not mandated by statute directly, the Delaware Office of Child Care Licensing requires proof of liability insurance as part of the licensing process under 31 DE Admin. Code 107. Required minimum: $300,000 per occurrence and $600,000 aggregate for bodily injury and property damage. Applies to all licensed child care providers.

A surety bond of $1,000 is required for all licensed child care providers in Delaware under 31 DE Admin. Code 107. This bond ensures compliance with state child care regulations. The bond must be issued by a surety company licensed in Delaware.

Required under Delaware law for all business-owned vehicles. Minimum liability limits: $25,000 bodily injury per person, $50,000 per accident, $10,000 property damage. Applies if the child care business owns or leases vehicles used for transporting children.

Not explicitly mandated by Delaware statute, but strongly implied through licensing standards requiring protection against negligence claims. While general liability may cover some incidents, professional liability is recommended to cover allegations of failure to supervise or improper discipline. Not a standalone legal mandate but considered part of risk management for licensed providers.

Not specifically mandated by Delaware law for child care providers unless selling consumer products. If the business sells items such as baby food, toys, or crafts to parents, product liability coverage is legally advisable and may be required by third-party vendors or contracts. No standalone state mandate exists for child care providers who do not sell goods.

Only applicable if the child care business serves or sells alcohol, which is highly unlikely and generally prohibited in licensed child care settings. No requirement exists for standard child care operations. This would only apply if the business operated a dual-use facility (e.g., family center with bar service), which is not typical.

Even single-member LLCs without employees may need an EIN to open a business bank account or if they elect corporate taxation. Not required solely for sole proprietorship with no employees, but highly recommended.

Single-member LLCs are disregarded entities by default and report income on Schedule C of Form 1040. Multi-member LLCs file Form 1065. LLCs may elect corporate taxation (Form 1120). Self-employment tax (15.3%) applies to net earnings over $400.

Employers must provide a workplace free from recognized hazards. Required to display OSHA poster (Form 2203), report fatalities or hospitalizations, and maintain injury logs (OSHA 300) if over 10 employees. Child care-specific risks include bloodborne pathogens, slips/trips, and emergency preparedness.

Must serve children with disabilities unless fundamental alteration or undue burden. Includes physical accessibility (play areas, restrooms), program modifications, and non-discriminatory policies. Applies to both new and existing facilities.

Landlords and operators must disclose known lead-based paint hazards. Includes providing EPA’s “Protect Your Family from Lead in Your Home” pamphlet. Applies to leased or owned residential properties used for child care.

Prohibits deceptive or unsubstantiated claims (e.g., “highest safety standards” without proof). Applies to websites, social media, brochures. Must disclose material connections (e.g., paid endorsements). Specific to child care: avoid false claims about staff qualifications, safety, or accreditation.

Requires payment of federal minimum wage ($7.25/hour) and overtime (1.5x regular rate for hours over 40/week). Child care workers are typically non-exempt. Exemptions for executive, administrative, or professional employees may apply to directors.

Requires eligible employees (12 months, 1,250 hours) to receive up to 12 weeks of unpaid, job-protected leave for qualifying reasons (e.g., birth/adoption, serious health condition). Child care businesses often fall below threshold but must monitor employee count.

All U.S. employers must verify identity and work authorization for each employee using Form I-9. E-Verify is not federally required but may be mandated by state law or federal contracts.

Federal law (CAPTA) requires states to designate categories of individuals as mandatory reporters of suspected child abuse. While the federal government does not directly enforce reporting, compliance is required under state law, which is federally mandated. Report to state child protective services.

Child care is regulated primarily at the state level. No federal licensing body (e.g., FDA, ATF, FCC, DOT) oversees day care operations. Exceptions may include FCC rules if using radio devices (e.g., walkie-talkies), but these are general, not industry-specific.

All Delaware LLCs must file an annual report by June 1 each year, regardless of business type. The report includes basic business information and confirms active status. Filing is done online through the Division of Corporations.

All child care centers must maintain a current license issued by the Division of Health and Social Services. Renewal requires submission of updated policies, staff training records, and compliance with Delaware Child Care Licensing Regulations (7 DE Admin. Code 1320).

Child care facilities must pass an annual fire safety inspection. Includes review of exits, fire extinguishers, smoke detectors, evacuation plans, and staff knowledge of procedures. Report is submitted to the Office of Child Care Licensing.

Inspections cover food handling, handwashing, diapering areas, cleaning protocols, and illness management. Required under Delaware Food Code and Child Care Licensing Regulations.

Ensures structural safety, accessibility, and compliance with building codes. Conducted by State Fire Marshal or local building official. Required for license maintenance.

LLCs with employees must file federal employment tax returns. Form 940 (Federal Unemployment Tax) due annually. Form 941 (quarterly federal tax return) due four times per year. Form 944 (annual alternative) only if IRS notifies.

Employers must register for withholding tax account and file Form WH-7 (monthly/quarterly) and Form WH-9 (annual reconciliation by January 31).

Form WH-9 reconciles total wages and taxes withheld for the prior calendar year. Must be filed even if no tax was withheld.

Employers must file Form UI-6/6A each quarter and pay SUTA tax. Rate varies by experience rating. New employers pay 2.1% on first $18,000 of wages per employee.

All child care staff must complete 12 hours of approved training annually, including topics such as health, safety, child development, and behavior management. Training must be documented and retained for audit.