Tattoo / Piercing Permits & Licenses in Middletown, DE

Required for all LLCs; annual franchise tax due June 1 ($300 minimum)

All Delaware LLCs must file; no state income tax on non-operating entities

File Certificate of Assumed Name; renew every 10 years for $20

Required for all businesses with nexus in Delaware; tattoo/piercing classified under retail/services

Required for piercing facilities/individuals; must comply with 16 DE Admin Code 4401 regulations

Per 16 Del. C. § 2216-2224; includes plan review ($100); artists need bloodborne pathogen training

Prerequisites: 16-hour training, bloodborne pathogens certification, affidavit of health

Form W-01; quarterly returns due even if zero

0% state sales tax rate, but gross receipts tax may apply (0.0945%-0.7468%)

Tattoo and piercing services are exempt from Delaware sales tax. However, tangible personal property sold (e.g., aftercare products, jewelry) is taxable and requires registration. Registration is mandatory if selling taxable goods.

Required for businesses with employees. Employers must withhold state income tax from employee wages. Independent contractors (1099) do not trigger this requirement.

Applies to employers with one or more employees. Rate varies annually; new employers pay 2.3% (as of 2024) on first $18,500 of each employee's wages.

All Delaware LLCs must pay an annual franchise tax of $300 regardless of income or activity. Due June 1 each year. Must be paid via the Annual Franchise Tax Report.

All businesses operating in Delaware must register for the B&O tax. Rates vary by business type. Tattoo/piercing services fall under 'Personal Services' at 1.47% of gross receipts. No B&O tax return required if gross receipts < $1,000 annually.

Required for all LLCs. Even single-member LLCs without employees must obtain EIN for tax reporting. Free to apply online via IRS.

Not statewide. Required only if operating in a municipality that imposes a privilege tax. For example, Wilmington requires an annual business license. Verify with local city clerk. No state-level local tax.

Required for all businesses; tattoo/piercing classified under personal services

Tattoo/piercing falls under personal services; zoning approval required prior

All businesses require; health dept review for body art services

Applies to tattoo/piercing; municipalities like Rehoboth may have additional

Must verify zoning district allows "personal services" or "body art"; Wilmington Code Ch. 38

Sec. 38-15 Wilmington Code requires site plan review

Required for sinks, sterilization areas, partitions

Wilmington Code Ch. 38 Art. XXII; size/illumination restrictions

Required under 16 Del. Admin. Code § 7002 body art regs; local fire depts conduct

Verifies compliance with building, fire, zoning codes

Required under 16 Del. C. § 122(3)(W); local health offices enforce (e.g., New Castle HD)

Required to reduce false alarms

Strictly limited; body art typically prohibited in residential zones

Mandatory for all employers with one or more employees, including part-time. Sole proprietors and partners may elect out. Tattoo/piercing artists are classified under NAICS 621320 (Personal Appearance Services), typically coded as 8806 or 8810 in workers' comp systems.

Not legally required by Delaware state law, but strongly recommended due to risk of infection, allergic reactions, or client injury. Often required by landlords or landlords' insurers. May be considered part of standard risk management for regulated body art businesses.

Not legally required in Delaware, but highly recommended for tattoo and piercing studios due to risks of malpractice claims (e.g., nerve damage, infections, dissatisfaction with work). Often bundled with general liability in a Business Owner's Policy (BOP).

A $10,000 surety bond is required for each location operating as a tattoo or body piercing establishment under 24 Del.C. Ch. 31 and Delaware Board of Examiners of Tattooists and Body Piercers regulations. The bond ensures compliance with state laws and may be used to compensate for violations. See 24 Del.C. § 3104(a)(3).

Required only if the business owns and operates a vehicle. Personal auto policies exclude business use. Coverage must meet Delaware's minimum liability limits: $25,000 bodily injury per person, $50,000 per accident, $10,000 property damage.

Not legally required, but strongly recommended if selling physical goods. Claims could arise from allergic reactions, contamination, or mislabeled products. Coverage often included in general liability policies with product liability endorsement.

Only applicable if the business holds a liquor license and serves alcohol. Delaware requires businesses with alcohol licenses to carry liquor liability insurance or demonstrate financial responsibility. Most tattoo/piercing studios do not serve alcohol and are exempt from this requirement.

Single-member LLCs without employees may use the owner's Social Security Number, but obtaining an EIN is recommended for privacy and banking purposes. Required for multi-member LLCs or if hiring employees.

Multi-member LLCs file Form 1065 (partnership return); single-member LLCs are disregarded entities and report income on owner's Form 1040 via Schedule C. LLCs may elect corporate taxation (Form 1120).

Mandates exposure control plan, use of personal protective equipment (PPE), proper disposal of sharps, hepatitis B vaccination offer, and post-exposure follow-up. Tattoo and piercing studios are specifically covered under this standard due to blood exposure risk.

Requires labeling of chemical containers, access to Safety Data Sheets (SDS), and employee training on chemical hazards. Common in tattoo studios using sterilizing agents like glutaraldehyde or alcohol solutions.

Applies to all places of public accommodation, including tattoo and piercing studios. Requires accessible entrances, restrooms, counters, and pathways. New construction or alterations must comply with ADA Standards for Accessible Design.

While EPA sets federal framework under RCRA, enforcement is typically delegated to states. Delaware follows federal standards. Requires proper segregation, labeling, storage, and disposal of sharps and biohazardous waste through licensed haulers.

Prohibits deceptive or unsubstantiated claims (e.g., 'permanent results' without qualification, false health claims). Applies to all advertising, including websites, social media, and signage. Requires clear disclosures for material connections (e.g., influencer partnerships).

Employers must verify identity and work authorization using Form I-9. Original documents must be examined in person; remote verification is not permitted unless under specific federal contractor rules. Applies to all employers regardless of size.

Requires payment of federal minimum wage ($7.25/hour), overtime pay (1.5x regular rate for hours over 40/week), proper recordkeeping, and youth employment restrictions. Tattoo artists and piercers are typically non-exempt employees unless salaried at high income level.

FDA regulates tattoo inks as cosmetics and considers them adulterated if contaminated or contain unapproved color additives. While FDA does not approve inks pre-market, it monitors adverse events and can take enforcement action. Inks must not contain restricted substances (e.g., mercury, lead).

Tattoo needles and machines are Class II medical devices. While FDA does not require registration for end users, businesses must use FDA-cleared devices. Purchasing from unregistered suppliers may result in use of non-compliant equipment.

Requires up to 12 weeks of unpaid, job-protected leave for qualifying medical or family reasons. Covered employers must post notice and maintain health benefits during leave. Most small tattoo studios will not meet the 50-employee threshold.

All Delaware LLCs must file an Annual Report and pay the $300 franchise tax by March 1 each year. The report includes business address, registered agent, and member/manager information. Failure to file may result in administrative dissolution. This is a state-level requirement for all LLCs regardless of industry.

All tattoo and body piercing establishments must renew their Body Art Establishment License annually by December 31. The initial license is valid for one year from issuance. Renewal requires submission of the application form and fee. This license is specific to body art businesses and is required for operation.

Each individual performing tattooing or body piercing must hold a current Body Art Practitioner License, renewed annually by December 31. This applies to all licensed practitioners regardless of employer. The license is non-transferable and requires proof of current bloodborne pathogens training (see below).

All body art practitioners must complete a bloodborne pathogens exposure control training course every 2 years. The course must be OSHA-compliant and include topics such as infection control, sterilization, and emergency procedures. Proof of completion must be submitted with the practitioner license renewal. Required under DPH Body Art Regulations (Title 16, Chapter 33).

All licensed body art establishments are subject to annual inspections by DPH to ensure compliance with infection control, sterilization, waste disposal, and record-keeping standards. Inspections are unannounced and based on the Body Art Regulations (Title 16, Chapter 33).

All commercial occupancies, including tattoo and piercing studios, are subject to periodic fire safety inspections by the State Fire Marshal’s Office. Inspections ensure compliance with the Delaware Fire Prevention Code (based on NFPA standards). Frequency depends on occupancy classification and prior compliance history.

LLCs with employees must file Form 941 quarterly (due April 30, July 31, October 31, January 31) and Form 940 annually (due January 31). Single-member LLCs taxed as disregarded entities file Schedule C with Form 1040. Multi-member LLCs taxed as partnerships file Form 1065 by March 15. S-Corps file Form 1120-S by March 15. Estimated taxes (Form 1040-ES) due April 15, June 15, September 15, January 15.

Tattoo and piercing services are generally exempt from Delaware sales tax, but retail sales of aftercare ointments, jewelry, or merchandise are taxable. Businesses must file sales tax returns on the schedule assigned by the Division of Revenue. The license does not expire but must remain active.

Businesses must retain signed client informed consent forms, proof of age verification (for minors), and sterilization logs for at least 3 years. Required under DPH Body Art Regulations (Title 16, Chapter 33).

The current Body Art Establishment License and all practitioner licenses must be conspicuously displayed at the entrance or reception area. Additionally, the DPH-approved 'Informed Consent' poster must be posted in a visible location. Required for all licensed studios.

Employers must display current federal (e.g., FLSA, OSHA) and Delaware labor law posters in a conspicuous location accessible to employees. Posters include minimum wage, equal employment opportunity, and workers’ compensation notices. Required under federal and state labor laws.

Licensed body art practitioners and establishments must report any adverse events involving bloodborne pathogen exposure or infection outbreaks to DPH within 24 hours. This includes needlestick injuries and suspected infections linked to services. Required under DPH Body Art Regulations (Title 16, Chapter 33).