Child Care / Day Care Permits & Licenses in Boise, ID

Required for all LLCs. Online filing recommended via sos.idaho.gov.

Required for all facilities caring for 7+ children not related to provider (family, group, or center care). Includes background checks, facility inspections, training requirements (e.g., CPR/First Aid), and staff-to-child ratios. Exemptions for smaller family care (1-6 children).

Required for all active LLCs to maintain good standing. Filed online.

Required if using a trade name/DBA. Published in local newspaper for 91 days.

Child care services are exempt from sales tax per Idaho Code § 63-3622, but registration needed if selling taxable items. Use Form I-1040.

Not a license but required registration for CACFP participation. Mandatory for licensed centers serving meals.

Child care businesses may be required to collect sales tax on certain items sold, such as prepared food or supplies. Services are generally not taxable unless tied to tangible goods. Registration required even if only collecting tax.

Required for all employers in Idaho to withhold state income tax from employee wages. Registration is done via Form IBR-401 with the Idaho State Tax Commission.

All employers with at least one employee must register. New employers typically have a standard rate of 2.9% for the first few years. Registration is through the Idaho Department of Labor's online tax system.

LLCs are pass-through entities; owners report income on personal Idaho tax returns. However, the business must register with the Idaho State Tax Commission to obtain a Business Identification Number (BIN) for tax reporting purposes.

Most Idaho cities (e.g., Boise, Meridian, Idaho Falls) require a local business license or privilege tax. Fees and requirements vary. For example, Boise requires a Business License Application (https://www.cityofboise.org/departments/finance/business-license).

Idaho imposes a corporate income tax (franchise tax) on C corporations at a rate of 6% on net income. LLCs are not subject to this tax as they are pass-through entities. No gross receipts tax exists in Idaho.

Required for all businesses; child care specifically listed. Fees as of 2024 schedule.

All businesses require this; child care must also comply with state licensing.

Commercial child care requires commercial zoning (Boise Code Title 11).

Required for safety modifications like exits, ramps per IBC standards.

Must meet IFC Chapter 10 for assembly/educational occupancies.

On-site inspection for sanitation, water quality (IDAPA 16.03.19 + local health code).

Freestanding signs limited in residential zones for home child care.

Annual false alarm fees apply after 2 incidents.

Confirms zoning, building, fire compliance (IBC 110.1).

Idaho law requires workers' compensation coverage for all employers with one or more employees, full-time or part-time. Sole proprietors are not automatically exempt but may elect to exclude themselves. Coverage must be obtained through a private insurer or self-insurance approved by the Commission.

While not directly mandated by statute, the Idaho Child Care Rules (IDAPA 16.02.17) require licensed child care providers to maintain liability insurance as a condition of licensure. Minimum of $100,000 per person and $300,000 per occurrence is typically expected. This is enforced through the child care licensing process.

A surety bond of $10,000 is required for all licensed child care centers and large family child care homes in Idaho as part of the licensing process. The bond ensures compliance with state child care rules and protects against financial loss due to violations. Required under IDAPA 16.02.17.05.05.

Idaho law (IDAPA 49-1005) requires all motor vehicles registered to a business to carry minimum liability insurance: $25,000 bodily injury per person, $50,000 per accident, and $15,000 for property damage. This applies if the child care business owns or leases vehicles used to transport children or supplies.

Child care facilities are public accommodations under Title III of the ADA. Must be accessible to children and parents with disabilities. Includes physical access, program modifications, and policy adjustments. New construction or alterations must comply with ADA Standards for Accessible Design.

Firms must be EPA-certified and use lead-safe work practices. Required for any renovation, repair, or painting that disturbs more than 6 square feet of interior or 20 square feet of exterior painted surfaces.

Applies to all businesses. Child care providers must ensure advertisements are truthful and not misleading (e.g., staff qualifications, safety records, accreditation claims). Endorsements must reflect honest opinions. Applies to websites, social media, and brochures.

Not mandated by Idaho law or child care regulations. However, it is strongly recommended for protection against claims of negligence, improper supervision, or failure to act. Not enforced by any state agency.

Not required by Idaho law for child care providers unless the business sells tangible goods to the public. General liability insurance typically covers most product-related claims. No specific state mandate exists.

Child care facilities are prohibited from serving alcohol under Idaho child care licensing rules. Therefore, liquor liability insurance is not applicable. If a facility were to obtain an alcohol license (which is highly unlikely for child care), such coverage would be required.

While not explicitly required by Idaho statute, commercial property insurance is universally required by child care licensing inspectors and landlords to protect against property damage. Coverage must include fire, theft, and natural disasters. Often bundled with general liability.

Even single-member LLCs without employees may need an EIN if they elect corporate taxation or open a business bank account. Required for tax reporting purposes if paying wages.

LLCs are pass-through entities by default. Owners report income on personal returns and pay self-employment tax. Multi-member LLCs file Form 1065; single-member LLCs report on Schedule C. Child care income is subject to these rules.

Employers must report any work-related fatality within 8 hours, and hospitalizations, amputations, or loss of an eye within 24 hours. Training, hazard communication, and emergency preparedness required.

All employers with employees must display the OSHA Job Safety and Health: It's the Law poster. Available for free download from OSHA website. Must be visible to employees.

Employers must display the federal minimum wage poster and other applicable labor law notices (e.g., FMLA, FLSA). Required posters vary based on number of employees and benefits offered.

All child care staff must complete training on recognizing and reporting child abuse and neglect. Training must be completed every two years. Documentation must be kept on file and submitted upon request.

All staff members must maintain current pediatric first aid and CPR certification from an approved provider (e.g., American Red Cross, American Heart Association). Certification must be renewed every two years.

Any staff member who administers medication must complete approved medication administration training every two years. Training must cover documentation, dosage, and emergency procedures.

Licensed child care providers must conduct and document a fire drill every month. Evacuation plans must be posted and reviewed with staff. Records must include date, time, participants, and any issues.

All employees, volunteers over 18, and household members in family home settings must undergo fingerprint-based background checks through the Idaho State Police and FBI. Results must be cleared before working with children.

Child care workers are generally non-exempt and entitled to minimum wage and overtime. Some exemptions may apply to administrative or professional staff, but not typical caregivers.

Eligible employees are entitled to 12 weeks of unpaid, job-protected leave for qualifying reasons (e.g., birth of child, serious health condition). Most small child care LLCs are exempt due to size.

All U.S. employers must complete Form I-9 to verify identity and work authorization. Applies regardless of business size. E-Verify is not federally required unless federal contractor or state law mandates it.

While enforcement is typically on manufacturers, child care providers are expected to use only CPSIA-compliant products. Includes limits on lead (100 ppm) and phthalates in children’s items.

Firms must ensure that renovators are trained in lead-safe work practices. The EPA does not charge a certification fee, but training typically costs $200–$300 per renovator. Certification is valid for 5 years.

Child care providers must ensure all advertisements (including websites, social media, and brochures) are truthful, not misleading, and accurately represent staff qualifications, safety practices, and accreditation status. Endorsements must reflect honest opinions. Claims about curriculum, safety, or staff credentials must be substantiated.

All Idaho LLCs must file an annual report with the Secretary of State. The report confirms current business information including principal address, registered agent, and management structure. No fee is charged for online filing as of 2024. Filing is required every year regardless of business activity.

All child care facilities, including center-based and large family home providers, must maintain a current license. Licenses are issued for two-year periods. Renewal requires submission of application, fees, and compliance with current rules in the Idaho Child Care Rules (IDAPA 16.02.09).

All licensed child care facilities must undergo annual fire safety inspections by the State Fire Marshal or authorized local agency. Facilities must correct any cited violations within a specified timeframe. Inspection includes review of exits, fire extinguishers, smoke detectors, and evacuation plans.

Licensed child care providers are subject to routine health inspections by local public health districts. Inspections cover sanitation, handwashing, diapering procedures, food storage/preparation, and illness control. Frequency may increase if violations are found.

Building safety inspections ensure compliance with the Idaho Building Code and accessibility standards. Conducted by the State Fire Marshal or delegated local authority. Applies to all child care facilities in commercial or multi-use structures.

LLCs with employees must file Form 941 quarterly and Form 940 annually. Form 940 (Federal Unemployment Tax) is due by January 31. Estimated tax payments are not required for employment taxes, but deposits must be made according to IRS deposit rules (semi-weekly or monthly).

Employers must file Form 501ES (withholding tax return) quarterly and remit withheld state income taxes. New employers may be required to file monthly initially.

Child care services are generally exempt from Idaho sales tax, but if taxable items (e.g., prepared food, merchandise) are sold, registration and reporting are required. Filing frequency is determined by the Tax Commission based on volume.

Providers must maintain records including enrollment agreements, immunization records, incident reports, staff training logs, medication administration, and fire drill logs. Records must be available for inspection at all times and retained for at least 3 years after the child leaves care.

Licensed providers must display their current child care license, emergency procedures, staff qualifications, and any notices from the Department. Additionally, federal labor law posters (e.g., minimum wage, OSHA) must be displayed if employees are present.