Child Care / Day Care Permits & Licenses in Aurora, IL

Applies to asbestos-containing materials and lead-based paint. Required under Illinois Asbestos Act and Lead Poisoning Prevention Act.

Required for all LLCs; includes publication requirement in some counties (additional ~$100-300 cost)

Applies to all LLCs; filed online

Required for facilities serving 7+ children not in own home; prerequisites include background checks, facility inspections, staff qualifications (15 hours training), program plans

Prerequisites: DCFS orientation, CPR/First Aid, background checks, home inspection, health exam

Must publish in newspaper for 3 weeks; renew every 10 years or upon cessation

Prerequisites include 60 semester hours college credit + 120 hours training or equivalent; administered via Gateways (official DCFS partner)

Required for all owners, staff, volunteers with child access; includes DCFS, criminal, and sex offender checks

Child care services are generally exempt from sales tax in Illinois. However, if the business sells items such as food, drinks, or school supplies to parents, a Retailers' Occupation Tax Permit is required. See 86 Ill. Adm. Code 130.

Even single-member LLCs without employees may need an EIN to open a business bank account or elect corporate taxation. Obtained via IRS Form SS-4 or online application.

Single-member LLCs are disregarded entities and report income on owner's Form 1040 (Schedule C). Multi-member LLCs file Form 1065 (partnership return). Due date is April 15 or next business day if weekend/holiday.

Required for all employers in Illinois to withhold state income tax from employee wages. Registration is completed via the Illinois Business Registration System (IBR).

Employers must register with IDES and pay state unemployment insurance (SUI) tax. New employers pay a standard rate of 3.0% on the first $13,590 of each employee's wages (2024 rate).

All LLCs in Illinois must file an annual report and pay a $75 fee. This is not a tax on income but a franchise tax equivalent for the privilege of doing business in Illinois.

Child care providers in Chicago are classified under 'Service Businesses' and must register and pay the Chicago Business Tax. The tax is based on gross receipts. Other Illinois municipalities may have similar taxes; check local ordinances.

Many Illinois cities and towns require a local business license or tax. For example, Aurora imposes a Business License Tax based on gross receipts. Providers must contact their local government for specific requirements.

While child care centers are not high-risk industries, OSHA still requires compliance with general duty clause. Employers must inform employees of workplace hazards and maintain injury logs if over 10 employees.

Must make reasonable modifications to policies, practices, and procedures; ensure physical accessibility where readily achievable; and allow children with disabilities equal opportunity to participate.

Renovation Rule (40 CFR Part 745) requires certified contractors for lead-based paint work. Asbestos in schools falls under AHERA, but private daycares may still be subject to NESHAP regulations if demolishing or renovating.

Child care providers must ensure ads are truthful, not misleading, and substantiated (e.g., claims about staff qualifications, safety, or curriculum). Online reviews and testimonials must reflect real experiences.

Child care workers are typically non-exempt and entitled to minimum wage and overtime. FLSA applies to all child care businesses with annual revenue over $500,000 or engaged in interstate commerce (which most are via supplies, internet, or out-of-state families).

Requires eligible employees (worked 1,250 hours in past 12 months, employed 12 months, at a site with 50+ employees within 75 miles) to be granted up to 12 weeks of unpaid, job-protected leave for qualifying reasons.

Employers must verify identity and work authorization using Form I-9. E-Verify is not mandatory federally unless in a state that requires it or for federal contractors.

The U.S. does not issue federal licenses for child care/daycare operations. All licensing is handled at the state level. This is a negative confirmation based on federal policy.

All Illinois LLCs must file an Annual Report with the Secretary of State. The report includes business address, registered agent, and management structure. This is a state-level requirement for all LLCs, regardless of industry.

Required for all licensed child care providers. License must be visibly displayed at the facility. Renewal includes submission of updated policies, staff training records, and compliance with health and safety standards.

Mandated under the Illinois Fire Prevention and Building Safety Code (225 ILCS 605/). Conducted by local fire marshals. Facilities must maintain fire drill logs and evacuation plans.

Required if meals or snacks are prepared on-site. Includes food storage, handling, and sanitation. Some counties require permits for food service in day care settings.

Required under local ordinances to ensure compliance with zoning, egress, and structural safety codes. Applies to all commercial child care facilities.

Includes topics such as child development, health and safety, and child abuse prevention. Training must be from DCFS-approved providers. Directors require additional 6 hours in administration.

Employers must withhold federal income tax, Social Security, and Medicare taxes. File Form 941 quarterly, Form 940 annually for FUTA, and issue W-2/W-3 forms annually.

Required for Group Day Care Homes (7-12 children) or Day Care Centers. Separate from state DCFS license.

Confirms property zoning allows child care. Cite Chicago Zoning Ordinance Sec. 4.5-6.

Required for compliance with Chicago Building Code. Child care facilities must meet specific egress/safety standards.

Governed by Chicago Sign Code (Municipal Code §10-8).

Must pass FD inspection for fire safety, sprinklers, exits. Separate CO issued by DOB.

Required if facility provides meals/snacks beyond simple provisions.

Registration required to avoid excessive false alarm fees.

Varies by specific suburb (e.g., Oak Park, Evanston have own health depts).

May apply to open houses or large parent events.

Mandatory for all employers with employees in Illinois under the Illinois Workers' Compensation Act. Sole proprietors are not required to cover themselves unless they elect coverage. LLC members may be considered employees depending on structure. Child care employees are classified under code 8810 (Nursery, Kindergarten, or Preschool).

While not directly mandated by statute as a standalone requirement, DCFS Rule 707.220(d) requires licensed day care centers to maintain liability insurance as a condition of licensure. Minimum coverage typically expected is $1 million per occurrence. Required for both center-based and group home providers.

Not statutorily required in Illinois for child care providers. However, many providers obtain E&O coverage as part of a business owner's policy. Not enforced by state law but strongly recommended due to risk of allegations of negligence or improper supervision.

DCFS Rule 707.150 requires a $5,000 surety bond for child care providers operating as centers or group homes. The bond ensures compliance with state child care laws and regulations. Sole proprietors and LLCs are both subject to this requirement if seeking licensure. Bond must be issued by a surety company licensed in Illinois.

Required under Illinois Vehicle Code for any vehicle registered to the business. Minimum liability coverage: $25,000 bodily injury per person, $50,000 per accident, $20,000 property damage. If transporting children, higher limits may be prudent. Personal auto policies typically exclude business use.

Not mandated by Illinois law. However, if a child care business sells tangible goods (e.g., snacks, merchandise), it assumes product liability risk. While not required, general liability policies typically include product liability coverage. No state agency enforces this as a standalone requirement.

Required for payroll tax filings. Not a recurring filing, but foundational for compliance with federal tax obligations.

Employers must withhold state income tax and file Form IL-501 (monthly) or IL-501-EM (quarterly). Registration required upon hiring first employee.

Applies to employers with employees. FUTA rate is typically 6%, but can be reduced to 0.6% with full Illinois SUTA credit.

Employers must file Form UI 101 and pay SUTA tax. New employers are assigned a standard rate.

Child care centers with 11+ employees must maintain OSHA Form 300 (log of injuries), 300A (summary), and 301 (incident reports). Required even if no incidents occurred.

Required posters include: Federal Minimum Wage, EEO, FMLA, OSHA Worker Rights, Illinois Wage Payment Act, and Workers’ Compensation. Must be displayed in English and Spanish if applicable.

Original license issued by DCFS must be posted near the entrance or in the main office area.

All children must have proof of immunization or valid exemption. Records must be available for inspection by DCFS or health department.

Includes daily attendance, staff assignments, and child supervision logs. Required to verify compliance with ratio requirements (e.g., 1:4 for infants).

Includes fingerprint-based criminal history check through Illinois State Police and DCFS central register. Required for all staff, volunteers, and household members over 13 in home-based care.

Not applicable to typical child care operations. Only required if the business holds a liquor license and serves alcohol. Most child care providers are prohibited from serving alcohol under DCFS rules. If operating in a mixed-use facility, separate liability coverage may be needed.

All LLCs treated as corporations for tax purposes must have an EIN. Even single-member LLCs providing child care services should obtain an EIN to separate business and personal liability.

Most child care LLCs are pass-through entities. Profits are reported on owners’ personal returns. Self-employment tax applies to net earnings over $400.