Child Care / Day Care Permits & Licenses in Jacksonville, Florida

Required for all LLCs. Annual report required separately (see below).

Applies to all Florida LLCs. Filed online via Sunbiz portal.

Required for all child care facilities serving 1+ unrelated children. Type depends on capacity (Family: 1-6 kids; Group: 7-14; Large: 15+). Application via https://www.myflfamilies.com/services/child-family/child-care/providers/apply-license.

Required for child care center directors. Prerequisites: 40-hour introductory course, education/experience (e.g., CDA or associate degree), background screening. DCF license contingent on staff credentials.

Filed via Sunbiz. Valid for 5 years; renewal $50. Not required if using exact legal LLC name.

Child care fees are typically exempt from sales tax per https://floridarevenue.com/faq/pages/faqsearch.aspx?k=child%20care, but registration required for reporting. Register online at https://taxapps.floridarevenue.com/taxregistration/.

Required for all owners, operators, employees, and volunteers in child care. Includes FBI/FDLE checks. Exemptions limited.

Child care services are generally exempt from Florida sales tax when provided as part of licensed child care. However, if the business sells taxable items (e.g., prepared food, merchandise), registration is required. See Rule 12A-1.005, Florida Administrative Code.

All employers in Florida must register for withholding tax, even if employees are part-time or temporary. Employers must withhold federal income tax but not state income tax (Florida has no individual income tax).

Applies to all employers with employees in Florida. New employer tax rate is 2.7% for the first few years, subject to change based on claims history.

Florida does not impose a personal income tax or a general 'franchise tax' on LLCs. However, LLCs taxed as corporations (S-corp or C-corp) must file Form F-1120 or F-1120S and pay corporate income tax if applicable. Most LLCs taxed as pass-through entities are not subject to this tax. This requirement only applies if the LLC has elected corporate tax treatment.

Also known as a 'Business Tax Receipt' or 'Occupational License.' Required in cities and counties such as Miami-Dade, Broward, Orange County, etc. Must be displayed on premises. Check with local county tax collector for specific requirements.

Even single-member LLCs with employees or those electing corporate taxation must obtain an EIN. Required for opening business bank accounts and tax filings.

Applies to employers with employees. FUTA tax funds federal unemployment programs. Employers must file Form 940 annually.

Employers must withhold federal income tax, Social Security, and Medicare from employee wages. Form 941 filed quarterly; deposits based on payroll tax liability. Form 944 for very small employers.

Child care services are exempt from sales tax under Florida Statute 212.06(1)(a). However, sales of prepared food, drinks, or supplies to parents may be taxable. See Rule 12A-1.005(1)(a) for exemptions.

Required for all LLCs registered in Florida. Includes payment of registered agent fee. Must be filed annually to maintain active status.

All child care centers in Florida must be licensed by DCF. Exemptions exist for religious services or care provided by relatives, but most commercial daycares must comply. Inspections and staff training requirements apply.

Most LLCs operating a daycare are pass-through entities and not subject to corporate income tax. This requirement applies only if the business files Form 1120 or 1120-S. Consult a tax professional to determine tax classification.

Required for ALL businesses; child care LLCs must list NAICS 624410. Exempt if solely state-licensed nonprofit.

Child care often restricted in residential zones; max children/traffic limits apply. See local zoning code (e.g., Orange Co. Code Sec. 38-76).

Must comply with Florida Building Code + DCF specs (e.g., child-proofing). Example fee schedule: Broward Co. Ordinance 2020-01.

Regulated by local sign ordinances (e.g., Jacksonville Code Ch. 656). Portable signs often prohibited.

Required if >5 children or commercial kitchen; follows Florida Admin Code 64E-11. DCF requires food plan approval first.

Mandatory for DCF child care approval (Form CF-FP 5252). Must meet NFPA 101 Life Safety Code. Example: PBC Fire Code Ordinance 2019-005.

Florida Building Code Sec. 111. Required post-fire/health inspections.

Annual testing required. Miami-Dade Fire Code Ch. 9.

Rare for small day cares; see local land dev code (e.g., Pinellas Code Sec. 138-3512).

Not a proactive permit; enforced reactively. Example: Volusia Co. Code Ch. 72.

Exemption applies only to sole proprietors with no employees. All employers with four or more employees (full or part-time) are required to carry workers' compensation insurance under Florida Statute §440.10. Agricultural employers may have different thresholds. Child care centers typically exceed this threshold.

While not always explicitly labeled as 'general liability,' Florida DCF requires child care facilities to have liability insurance as a condition of licensure under Rule 65C-13.007, Florida Administrative Code. Minimum coverage typically expected is $1 million per occurrence. Required for both family and large child care homes.

Child care services are generally exempt from sales tax, but if selling taxable goods (e.g., food, merchandise), must collect and remit sales tax. Filing frequency depends on annual tax liability.

An LLC taxed as an S-Corporation must file Form 1120S by March 15. A disregarded entity (single-member LLC) reports income on Schedule C with personal return (Form 1040) by April 15.

Florida does not impose a corporate income tax. This filing is only required if the LLC has elected C-Corp status and has nexus in another state. Most child care LLCs are pass-through entities and are not subject to this.

Self-employed owners must make quarterly estimated tax payments using Form 1040-ES. Applies to income, self-employment, and any other taxes not withheld.

Must retain attendance logs, medication records, staff qualifications, incident reports, and parent communications for at least 3 years. Required for licensing compliance and audits.

The current child care license, fire inspection report, and health inspection report must be posted in a conspicuous location accessible to parents. Required under Chapter 402, Florida Statutes.

Required posters include FLSA, OSHA, EEO, Florida Minimum Wage, and Family and Medical Leave Act. Available for free download from federal and state websites.

All staff must maintain current CPR and pediatric first aid certification from an approved provider (e.g., American Red Cross, American Heart Association). Required under Rule 64E-11.003, Florida Administrative Code.

Child care center directors must complete 10 hours of approved continuing education annually, including 2 hours in health/safety and 2 hours in child growth/development.

All staff and volunteers must undergo Level 2 background screening, including fingerprinting. Renewal required every 5 years for employees, every 2 years for volunteers. Required under Florida Statute 402.305.

Per Rule 65C-13.007, F.A.C., a licensed child care provider may satisfy the financial responsibility requirement by providing either a liability insurance policy with at least $1 million coverage OR a $25,000 surety bond. The bond must be issued by a company licensed in Florida and naming DCF as obligee.

Florida law requires all motor vehicles registered in the state to carry at least $10,000 personal injury protection (PIP) and $10,000 property damage liability (PDL). If business vehicles transport children, higher liability limits and commercial classification are strongly recommended and may be required by DCF for compliance with child safety standards.

Not currently mandated by Florida law or DCF regulations. However, it is strongly recommended for child care providers to protect against claims of negligence, supervision failure, or emotional harm. Some private insurers bundle this with general liability.

Not mandated by Florida law. However, if a child care business sells tangible goods (e.g., merchandise, baked goods), product liability exposure exists. Coverage is often included in broader general liability policies. Federal CPSC enforces product safety but does not require insurance.

Not required unless alcohol is served. If a child care provider hosts events where alcohol is served, they may need a special license from ABT and should carry liquor liability insurance. Most standard policies exclude alcohol-related incidents unless specifically endorsed.

Required for all LLCs operating as child care businesses in Florida. Even if no employees are hired, an EIN is recommended for tax and banking purposes. This is a federal requirement for tax administration.

LLCs are pass-through entities unless electing corporate taxation. Child care business owners report income on Form 1040 Schedule C. Self-employment tax applies. Estimated quarterly payments (Form 1040-ES) required if expected tax liability exceeds $1,000.

Applies only if the child care business employs staff. Requires maintaining a safe workplace, posting OSHA poster (OSHA Form 2203), reporting work-related fatalities within 8 hours and hospitalizations within 24 hours. Training on bloodborne pathogens (29 CFR 1910.1030) may apply due to diapering or first aid.

Child care providers are public accommodations under Title III of the ADA. Must admit children with disabilities unless admission poses a direct threat or fundamental alteration. Facilities must be accessible; modifications required if "readily achievable." Website and communication must be accessible.

If the child care facility is in a building built before 1978, the RRP Rule requires certified renovators for any work disturbing more than 6 sq ft of paint. Also requires lead disclosure to parents if applicable. Applies to child care centers under EPA’s definition.

Child care businesses must avoid deceptive advertising (e.g., false claims about staff qualifications, safety, or capacity). Must honor stated refund policies. Applies under Section 5 of the FTC Act. Includes online marketing and social media.

Applies to child care workers. Requires payment of federal minimum wage ($7.25/hr) and overtime (1.5x regular rate for hours over 40/week). Exemptions for certain administrative or professional employees do not typically apply to child care staff.

Requires eligible employees to be granted up to 12 weeks of unpaid, job-protected leave for qualifying reasons (e.g., birth of child, serious health condition). Posting of FMLA notice required. Most small child care centers do not meet the 50-employee threshold.

All employers, including child care LLCs, must complete Form I-9 to verify identity and work authorization for each employee. E-Verify is not mandatory unless required by state law or federal contract.

There is no federal business license for child care operations. Licensing is handled at the state level (Florida Department of Children and Families). This is a clarification to prevent confusion with state requirements.

All Florida LLCs must file an annual report with the Division of Corporations to maintain active status. The report includes business address, registered agent, and management information. Failure to file results in administrative dissolution.

All child care providers serving more than three children not related by blood or marriage must be licensed by DCF. Licenses are issued for two years. Renewal requires submission of updated documentation, compliance with Child Care Licensing rules (Chapter 40 CFR 402.305), and inspection.

All licensed child care facilities must pass an annual fire safety inspection. Includes review of smoke detectors, fire extinguishers, evacuation plans, and egress. Inspection report must be submitted to DCF.

Child care facilities are inspected biennially for sanitation, food handling, handwashing, diapering areas, and water safety. Based on Florida Administrative Code 64E-11.

Local building departments inspect for compliance with zoning, occupancy load, electrical safety, and accessibility. Required for initial licensing and renewal. Frequency and cost vary by county.

Required for filing federal employment taxes (Form 941, Form 940). Must be obtained once and used annually. Not a renewal, but ongoing compliance obligation.