Child Care / Day Care Permits & Licenses in Macon, Georgia

Required for all LLCs; annual registration separate (see below)

Applies to all LLCs; must be in good standing to operate

Required for all child care programs serving 7+ children (center) or 7-24 children in home (family); orientation training prerequisite

12-month provisional license required before full license; includes background checks and inspections

Applies to all businesses using assumed names; renewal every 10 years ($25)

Required for all directors, employees, volunteers with direct access; FBI/GCIC checks via GBI

Mandatory 1-hour online orientation for all new child care applicants; prerequisite for licensing

Child care businesses may be required to collect sales tax on certain items such as snacks, supplies, or extended-day services if not fully exempt. Most child care services themselves are not subject to sales tax, but tangible goods sold may be. See GA Code § 48-8-3.

Required for all employers in Georgia who withhold state income tax from employee wages. Must file Form G-1 (Georgia Income Tax Withholding Return) quarterly or monthly based on liability.

Employers must register using Georgia Tax Center (GTC). Rate for new employers is 2.7% for first 10 years or until experience-rated. Subject to annual assessment.

Applies to all C corporations. LLCs taxed as disregarded entities or S corporations are not subject to corporate income tax but must file if they have Georgia-source income. Most LLCs will report income on owners' personal returns, but must still register in the Georgia Tax Center.

Georgia repealed the franchise tax for tax years beginning on or after January 1, 2019. It was replaced by the Title Ad Valorem Tax (TAVT) for motor vehicles. LLCs are no longer subject to franchise tax. This requirement is obsolete.

TAVT replaced the annual ad valorem tax and the sales tax on vehicles. Applies one-time at titling. Does not apply to leased vehicles under certain conditions.

Many Georgia municipalities require a business license or privilege tax for operating within city limits. For example, Atlanta imposes a Business Tax Registration Fee (BTRF) based on gross receipts. Check with local city clerk or county tax commissioner. See GA Code § 48-11-4.

Although federal, EIN is required for state tax accounts in Georgia. Apply online via IRS website. Mandatory for LLCs with employees or multiple members.

While not a tax, this fee is a mandatory regulatory cost. Licensing is required to legally operate and may affect eligibility for federal/state tax programs (e.g., Child and Adult Care Food Program).

All businesses, including LLCs operating child care, must obtain from city/county. Specific fee schedules at county websites (e.g., Fulton: https://www.fultoncountyga.gov/services/business-licenses)

Child care centers must comply with local zoning for "child care facility" use. Home-based requires home occupation permit. Example: Atlanta Zoning Ordinance Sec. 16-04.001 (https://www.atlantaga.gov/government/departments/city-planning/zoning-ordinance)

Required for child care spaces involving alterations to meet safety standards. Check county building dept (e.g., DeKalb: https://www.dekalbcountyga.gov/building/permits)

Mandatory for all child care facilities >5 children. Local fire dept conducts (e.g., Fulton Fire: https://www.fultoncountyga.gov/services/fire-inspections)

Environmental health inspection for sanitation, water, etc. Administered locally via North/Central/Southeast Health Districts (e.g., Fulton: https://www.fultoncountyga.gov/services/health-department)

Required if providing food beyond snacks. Risk-based categories 1-4.

Governed by local sign ordinances (e.g., Atlanta Code Sec. 16-26A: https://library.municode.com/ga/atlanta/codes/code_of_ordinances?nodeId=CH16ARDE_ARTVIISIRE_S26A-1GE)

Confirms compliance with building/zoning codes for child care use.

Systems must meet NFPA 72; annual testing.

Limits traffic, signage; varies (e.g., Cobb County Ordinance Sec. 44: https://www.cobbcounty.org/community-development/zoning/ordinances)

Mandated under Georgia Workers' Compensation Act (O.C.G.A. § 34-9-2). Sole proprietors with no employees are exempt. Coverage must be obtained from a licensed insurer in Georgia.

Required by DECAL Rule 591-3-1-.02(1)(a) for all licensed child care facilities. Must include at least $1 million in general liability coverage for bodily injury, property damage, and premises liability.

Required under Georgia Code § 40-6-10 for all commercial vehicles. Must meet minimum limits: $30,000 bodily injury per person, $60,000 per accident, $25,000 property damage. Additional coverage strongly recommended for child transport.

A $10,000 surety bond is required under Georgia Rule 591-3-1-.02(1)(a) for all licensed child care providers to ensure compliance with state regulations. Bond must be issued by a surety licensed in Georgia.

While not legally required for a single-member LLC with no employees, most child care providers obtain an EIN to maintain separation between personal and business finances and to comply with state licensing. The IRS requires an EIN for any LLC that employs staff.

A single-member LLC is typically treated as a disregarded entity and reports income on Schedule C of Form 1040. Multi-member LLCs are treated as partnerships and file Form 1065. All owners pay self-employment tax on net earnings unless structured as a corporation. Child care businesses must track income and expenses separately.

Child care providers must comply with OSHA’s General Duty Clause requiring a workplace free from recognized hazards. Specific requirements include maintaining an Injury and Illness Prevention Program, posting OSHA Form 300A (if 10+ employees), and providing employee training on bloodborne pathogens if handling diapers or injuries. OSHA Standard 29 CFR 1904 applies recordkeeping rules.

Child care providers are considered "public accommodations" under Title III of the ADA. Must make reasonable modifications to policies, practices, and procedures to serve children with disabilities unless it fundamentally alters the service. Physical access to facilities must be provided where "readily achievable." Includes communication access for parents with disabilities.

Under the Renovation, Repair, and Painting (RRP) Rule (40 CFR Part 745), firms performing renovations in pre-1978 child-occupied facilities must be EPA-certified. Child care providers who perform their own renovations must be trained and certified. Disclosure of lead-based paint hazards is required in leasing situations.

All businesses, including child care providers, must ensure advertisements are truthful, not misleading, and substantiated. Applies to websites, brochures, and social media. If making health or safety claims (e.g., "organic meals," "lead-free facility"), documentation must exist. The FTC enforces the Children’s Online Privacy Protection Act (COPPA) if the provider collects data from children under 13 online.

All U.S. employers, including child care LLCs, must complete Form I-9 for each employee to verify identity and work authorization. Must retain forms for 3 years after hire or 1 year after employment ends, whichever is later. Applies to citizens and non-citizens.

Child care providers must comply with FLSA minimum wage ($7.25/hr federally), overtime (1.5x regular rate after 40 hours), and recordkeeping requirements. Some child care workers may qualify for the "companionship services" exemption, but this is narrow and often does not apply to licensed day care centers. All hours worked must be recorded.

FMLA requires covered employers to provide eligible employees with up to 12 weeks of unpaid, job-protected leave for qualifying reasons (e.g., birth of a child, serious health condition). Child care businesses with fewer than 50 employees are exempt unless they meet the 50-employee threshold.

If a child care provider uses a consumer reporting agency (e.g., for criminal history checks), they must comply with FCRA requirements: obtain written consent, provide adverse action notices, and follow procedures for disputed information. Applies even to volunteer screening if the volunteer has unsupervised access to children.

There is no federal licensing requirement for child care or day care businesses. Licensing is handled at the state level (in Georgia, by the Department of Early Care and Learning). However, federal regulations may apply indirectly through funding programs (e.g., Head Start, Child Care and Development Block Grant), but these do not constitute a federal license.

All child care learning centers must renew their license annually by June 30. The renewal application and fee are due by this date. The license year runs from July 1 to June 30. Renewal requires compliance with staffing, health, safety, and operational standards.

Child care facilities must pass an annual fire safety inspection conducted by the local fire marshal. A Certificate of Inspection must be obtained and posted. Inspections include evacuation plans, fire extinguishers, smoke detectors, and exit signage compliance.

The local health department conducts routine sanitation inspections focusing on food handling, diapering areas, handwashing, illness control, and environmental hygiene. Results are reported to DECAL.

All Georgia LLCs must file an Annual Registration (Statement of Information) with the Georgia Secretary of State each year on the anniversary of the LLC's formation date. This is separate from DECAL licensing. The filing confirms business address, registered agent, and principal office.

Child care services are generally exempt from sales tax in Georgia, but if taxable items (e.g., food, merchandise) are sold, registration and periodic filing are required. Frequency (monthly/quarterly/annual) is determined by the Department of Revenue based on expected liability.

Employers must file Form 941 quarterly (due April 30, July 31, October 31, January 31). Form 940 (Federal Unemployment Tax) is due January 31. W-2s and 1099s must be filed by January 31 annually. Estimated federal income tax payments may be required for self-employed owners.

Required postings include: Federal and Georgia Minimum Wage Notices, OSHA Workplace Safety Poster (if applicable), EEO, Family and Medical Leave Act (FMLA), and Workers’ Compensation notices. Postings must be in a conspicuous location accessible to employees.

All staff must complete 10 hours of approved training annually. Directors require 20 hours. Training includes child development, health, safety, and abuse prevention. Records must be retained for 3 years. First Aid and CPR certification must be renewed every 2 years and documented.

Required records include daily attendance, medication administration logs, incident reports, emergency contacts, immunization records, and staff training. All records must be available for inspection by DECAL or health authorities. Electronic or paper formats accepted.

All staff and volunteers over 18 must undergo a Georgia Bureau of Investigation (GBI) and FBI background check through DECAL’s system. Rechecks are required every 5 years. Fingerprinting is mandatory. Results must be kept on file.

Local zoning laws may require periodic verification or permits for child care use. Some jurisdictions require annual zoning compliance certification. Contact local planning department for specific deadlines.

Workers’ compensation insurance is mandatory for employers with 3 or more employees in Georgia. Coverage must be continuous. Employers must display the certificate of insurance and file annual reports as required by insurer or board.