Child Care / Day Care Permits & Licenses in Covington, KY

Required for all LLCs. Annual report filing also required ($15 fee, due June 30 each year).

Applies to all businesses forming under a specific name.

Renewal required every 5 years. Applies to all businesses using DBAs.

Requires compliance with staff-to-child ratios, background checks, facility inspections, training. Application via CHFS online portal.

Requires CPR/First Aid, background checks (SLED), health/safety inspections. Distinguished from registered homes (6 or fewer, no license).

Prerequisites: 21+ years old, high school diploma, 12 credit hours early childhood education or equivalent experience, 30-hour training. Renewed every 2 years with 10 hours training.

Mandatory for all caregivers/teachers. Approved via Kentucky ECE-TRIS system.

Multi‑member LLCs file Form 1065 and issue Schedule K‑1 to members; single‑member LLCs are disregarded and report on the owner’s Form 1040.

Even if the LLC has no employees, filing a “zero” Form 941 is required if you have ever paid wages.

OSHA provides a specific checklist for child‑care facilities covering hazards such as chemicals, playground equipment, and emergency exits.

The ADA requires reasonable modifications to policies, practices, and physical spaces to ensure access for children and staff with disabilities.

EPA recommends regular testing for lead, mold, and volatile organic compounds (VOCs) in child‑care environments.

Even simple enrollment forms online trigger COPPA; a privacy policy and parental consent mechanism are required.

All promotional materials (flyers, websites, social media) must be truthful and not exploit children’s inexperience.

Child‑care staff are covered by the FLSA; however, certain exemptions (e.g., “family‑care” exemption) may apply if the caregiver is a relative.

If the threshold is met, the center must provide up to 12 weeks of unpaid leave for eligible employees.

All child‑care centers that employ staff must complete Form I‑9 for each employee.

Many small centers use private passenger vehicles (<10,001 lbs) which are exempt; however, driver background checks and state licensing still apply.

While the FDA sets the model Food Code, enforcement is typically delegated to state and local health departments; federal standards still apply for any federally regulated food handling.

Most privately owned centers do not receive federal grants, but those that do must submit required performance and financial reports.

Report must include current principal office address, registered agent, and members/managers. Filing can be done online via the Kentucky Business One Stop portal.

Renewal requires submission of the renewal application, proof of updated staff qualifications, and payment of the renewal fee.

Each staff member who provides direct care must complete at least 6 hours of approved professional development annually.

Inspection covers food preparation, sanitation, and child‑to‑staff ratios.

Must have working smoke detectors, fire extinguishers, and an evacuation plan posted.

Local building officials may require more frequent inspections.

If the LLC is taxed as a partnership, file Form 720‑S; if taxed as a corporation, file Form 720.

Required if expected tax liability > $500 for the year.

Must register for a withholding account (Form W-4K).

Must file UI wage reports (Form UI‑1) each quarter.

Child care businesses in Kentucky are generally not subject to sales tax on child care services themselves, but must collect sales tax on taxable tangible personal property sold (e.g., formula, diapers, toys). A sales tax permit is required if such sales occur.

Required for all employers in Kentucky who pay wages subject to state income tax. Includes withholding from employee wages and remitting to KDR.

Employers are liable if they pay $1,500 or more in wages in any calendar quarter or have at least one employee for part of a day in 20 different weeks in a year.

Applies to all LLCs doing business in Kentucky. This is not a traditional franchise tax but a net worth-based tax. Must be filed even if no income was earned.

Kentucky does not impose entity-level income tax on single-member or multi-member LLCs. Instead, profits pass through to members who report income on personal returns. However, the LLC must file Form 720 (Annual Pass-Through Entity Return) if it has more than one member or elects corporate taxation.

Most Kentucky cities and counties require a local business license or privilege tax. For example, Louisville-Jefferson County requires a Business Tax Registration (https://louisvilleky.gov/government/tax-services/business-tax-registration), and Lexington-Fayette County requires a Business Tax Certificate. Fees and requirements vary by location.

Required for all LLCs with employees and for multi-member LLCs (by default). Single-member LLCs without employees may use the owner’s SSN, but obtaining an EIN is recommended for liability protection.

All LLCs must obtain from the county of operation; administered locally per KRS 67.083

Required in most cities; check specific city revenue dept (e.g., lexingtonky.gov for Fayette)

Day cares typically need zoning verification or special permit; e.g., Jefferson Co. Code Sec. 21.10

Limits clients/traffic; e.g., Fayette Co. Zoning Ordinance Article 15

Required for safety upgrades; per International Building Code adopted locally

Child care requires extinguishers, exits, alarms per NFPA/Louisville Fire Code Ch. 5

Verifies zoning/building/fire compliance; e.g., Louisville Code Sec. 15.06

Complements state licensing; covers sanitation/health; e.g., Louisville Metro Health Dept.

Required if preparing/serving food; per KY Retail Food Code, local enforcement

EIN is required for all federal tax filings and payroll.

Credit is claimed on the employer’s personal or corporate return, not on the business return.

Report includes enrollment numbers, staff qualifications, and any incidents.

Report via the CHFS online portal or fax.

Includes daily attendance logs, staff qualifications, incident reports, and financial statements.

Federal OSHA poster also required (download from www.osha.gov).

Includes criminal history, child abuse registry, and sex offender checks.

Mandatory for facilities with 5+ children; Louisville Fire Code NFPA 72

Per local zoning/sign ordinances; size/location restrictions

Family members who are not paid wages are generally exempt. Coverage must be in force before the first day of work.

Kentucky Administrative Regulation (KAR) 311:020‑02(5) specifies a minimum of $100,000 per occurrence for bodily injury and property damage.

While not mandated by Kentucky law, the Division of Child Care lists it as a best‑practice to protect against claims of negligence or inadequate supervision.

The bond protects the state and families against violations of licensing regulations; the bond amount is set by Kentucky Administrative Regulation 311:020‑02(6).

Kentucky law (KRS 304.020) mandates minimum liability limits for all motor vehicles; commercial policies are required when the vehicle is used for business.

Kentucky does not mandate product liability insurance for child‑care providers, but many lenders and parent groups request it as a risk‑management tool.

Kentucky Administrative Regulation 311:020‑02(9) expressly prohibits the serving of alcohol in licensed child‑care facilities; therefore liquor liability insurance is not required.

All LLCs that have employees, operate as a partnership, or are required to file any federal tax return must obtain an EIN.