Complete guide to permits and licenses required to start a child care / day care in Baton Rouge, LA. Fees, renewal cycles, and agency contacts.
File online or by mail; required for all LLCs regardless of industry
Required for all domestic LLCs; file online
All child care facilities serving 6+ unrelated children require Type A or B license. Type B for smaller home-based (max 6 children). Application via MDE Share portal. Prerequisites: background checks, facility inspection, training (CPR/First Aid), fire/safety approval.
Mandatory standards for staff-child ratios, health/safety, curriculum. Annual inspections. Specific education/experience for director (e.g., CDA or equivalent for Type B).
Required for all owners, operators, employees, volunteers with access to children. State and FBI checks via LCHC system.
Required if using DBA/trade name. Search availability first.
Sales tax permit if charging for services/facilities. Child care generally exempt but register if applicable.
Required for LLCs with payroll. File Form L-1.
Child care services are generally exempt from Louisiana sales tax when provided as a service. However, if the business sells items such as food, formula, or supplies to parents, those sales may be taxable. Registration is required only if such taxable sales occur. See LAC 61:I.1301 and LDR Bulletin 19-001 for guidance.
Required for all employers in Louisiana who withhold state income tax from employee wages. Must file Form RWT-1 to register. Applies to LLCs with employees, even if owner-employees.
Employers must register using the LWC Employer Portal. Subject to both state unemployment tax (SUTA) and federal unemployment tax (FUTA). New employers are assigned a contributory rate based on experience rating.
All corporations and LLCs doing business in Louisiana must file the franchise and excise tax return (Form CIFT-720), even if no tax is due. The tax is based on capital apportioned to Louisiana. Due date is May 15 annually, with no extension for federal filing extensions. LLCs are subject to this tax regardless of income.
Even single-member LLCs may need an EIN for banking or tax purposes. Required for all employers. Apply online via IRS website.
Louisiana requires pass-through entities (like most LLCs) to file Form CIFT-720-PE if they have income from Louisiana sources. The tax is imposed on the entity or may be passed through to members. Due annually by May 15.
Most parishes and cities in Louisiana require a local business license or tax receipt. For example, East Baton Rouge Parish requires a Business Tax Receipt (BTR). Fees are based on gross revenue. Check with local clerk of court or tax collector. See also Orleans Parish tax rules at https://nola.gov/tax-office/
All child care centers must be licensed under Louisiana Administrative Code Title 52, Chapter 13. Requirements include staff qualifications, background checks, facility safety, and program standards. Inspections are conducted pre-licensure and annually. Apply via LDH Child Care Licensing Division.
Most Louisiana parishes and cities require a local business license or tax receipt. Fees are based on gross revenue. Child care centers, even home-based, may be required to register. Contact your local parish tax collector for details.
Required for all businesses including child care; fee based on gross receipts tiers per Sec. 15-1 et seq. Jefferson Parish Code
Child care classified under "Day Care Center" with specific zoning review; see Sec. 14-1-4.1 NOLA Code of Ordinances
Child care centers require special use permit in commercial zones per Lafayette City-Parish Code Sec. 74-133
Limited to 25% of home floor area; no external signage per Sec. 4.02 Home Occupations Ordinance
Must comply with child care specific egress and safety per EBR Parish Code Sec. 18:121
Requires NFPA 101 compliance for Group E (Educational/Day Care) occupancy per Shreveport Fire Code Sec. 105.6
Local enforcement of LAC 51 sanitation code; separate food permit if meals served (see linked LDH child care page)
Child care requires max occupant load calculation per IBC/IRC adopted in Parish Ordinance 11-3545
Child care signage limited to 32 sq ft in commercial zones per NOLA Zoning Ordinance Sec. 155-121
Per NFPA 72 and local amendments; annual testing required
Enforced via LAC 51:XIV; child care meal patterns must meet CACFP standards if participating
Required for all employers with one or more employees in Louisiana, including LLCs. Exemptions exist for sole proprietors without employees. Child care businesses typically fall under clerical or light-duty service classifications.
While not codified in state insurance law as universally mandatory, the Louisiana Department of Health requires proof of liability insurance as part of child care licensing regulations (LAC 48:VII). Minimum recommended coverage is $1 million per occurrence. Required for both center-based and large family child care homes.
A surety bond of $10,000 is required for all licensed child care centers and large family child care homes. The bond ensures compliance with state child care regulations. Not required for small family child care homes (under 7 children). Source: LAC 48:VII.Chapter 7, §707.
Louisiana law mandates liability insurance for all motor vehicles registered to a business. Minimum limits: $15,000 bodily injury per person, $30,000 per accident, $25,000 property damage. Applies if transporting children or business supplies.
While not explicitly mandated by statute, professional liability (E&O) insurance is strongly implied in licensing rules requiring protection against claims of negligence, abuse, or improper supervision. LAC 48:VII.707 requires "liability insurance" covering bodily injury and property damage, which is typically fulfilled through a combined general and professional liability policy.
All LLCs providing child care services must obtain an EIN if they have employees or are taxed as a corporation. Even single-member LLCs without employees are strongly advised to get an EIN to avoid using a Social Security Number for business purposes. This is a foundational federal requirement for tax and reporting obligations.
A single-member LLC is disregarded for federal tax purposes and reports income on Schedule C of Form 1040. Multi-member LLCs are treated as partnerships and must file Form 1065. All owners pay self-employment tax on net earnings. Child care businesses must also comply with reporting if receiving payments via credit card or third-party networks (Form 1099-K may apply).
Employers must provide a safe workplace, display OSHA poster (available free), report severe injuries, and maintain injury/illness logs (Form 300) if over 10 employees. Specific hazards in child care may include emergency preparedness, bloodborne pathogens (if handling first aid), and safe lifting practices.
Child care centers are considered public accommodations under Title III of the ADA. Must ensure accessibility for children and parents with disabilities, including physical access, program modifications, and reasonable accommodations. Applies regardless of size or number of employees. Includes requirements for enrollment policies, communication, and facility design.
The EPA RRP Rule requires firms to be certified and use lead-safe work practices. Child care providers who perform their own renovations must be certified. This is particularly relevant because children under 6 are especially vulnerable to lead exposure. Applies to both center-based and home-based day care if located in pre-1978 structures.
The FTC Act prohibits unfair or deceptive acts in commerce. Child care providers must ensure advertising (websites, flyers, social media) is truthful and not misleading (e.g., staff qualifications, capacity, safety measures). Applies to all businesses, but particularly important in child care due to public trust and safety expectations.
FLSA requires payment of federal minimum wage ($7.25/hour) and overtime (1.5x regular rate for hours over 40/week). Child care workers are covered. Employers must maintain accurate time and payroll records for at least three years. Some exemptions may apply, but most child care staff are non-exempt.
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 child, serious health condition). Most small child care LLCs do not meet the 50-employee threshold, but must monitor employee count annually.
All U.S. employers must verify identity and work authorization for every employee using Form I-9. Copies of documents are not required, but must be available for inspection. Applies to all employees regardless of citizenship status. Electronic versions allowed via authorized providers.
Providers accepting federal child care assistance must comply with federal standards including health and safety, staff qualifications, and reporting. While Louisiana manages the program, federal rules under the Child Care and Development Block Grant Act of 2014 apply. Includes requirements for background checks, child-to-staff ratios, and emergency preparedness.
While not mandatory, participation in CACFP requires compliance with federal meal pattern requirements, recordkeeping, and periodic reviews. This is a common program for child care centers and day care homes. Providers must serve nutritious meals and maintain attendance records. Federal funds are contingent on compliance.
Louisiana requires all licensed child care centers and home-based providers to meet federal CCDBG health, safety, staffing, and program quality standards. Includes requirements for background checks, child-to-staff ratios, emergency plans, and facility sanitation. Failure to comply can result in denial or revocation of license.
Participation in CACFP requires serving meals that meet federal nutrition patterns, maintaining daily attendance and meal service records, and undergoing periodic reviews. Reimbursements are only provided for compliant days.
File online via SOSDirect. A registered agent in Louisiana must be maintained.
Renewal requires updated background checks, a satisfactory health inspection report, and proof of staff‑to‑child ratios.
Lead teachers must complete at least 6 hours of approved PD; Directors must complete 12 hours.
Inspection covers sanitation, food handling (if meals are provided), and overall health‑safety compliance.
Must have operational smoke detectors, fire extinguishers, and a posted evacuation plan.
Verify that the property is zoned for ‘Child Care’ or ‘Group Home’ use before opening.
Also file annual Form 940 for FUTA and issue Forms W‑2 to employees.
Estimated tax payments are due quarterly (April 15, June 15, September 15, January 15).
Attach Schedule K‑1 for each member.
Tuition is generally exempt, but snack or supply sales are taxable.
Required records include attendance logs, incident reports, staff qualifications, health records, and financial statements.
Post federal posters (FLSA, OSHA, EEOC) and state posters (Minimum Wage, Workers’ Compensation).
Report includes enrollment numbers, staff qualifications, incidents, and any changes in operation.
Plan must detail evacuation routes, fire extinguisher locations, assembly points, and emergency contact information.
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No, there are no industry-specific federal licenses required for child care operations, according to the U.S. Small Business Administration (SBA). However, you still need to meet other federal requirements.
ADA compliance costs can vary significantly, ranging from $5000.00 to $10000.00 depending on the size and nature of your facility, as enforced by the Department of Justice. It's essential to assess your facility for accessibility.
FTC compliance with advertising and consumer protection rules is generally a one-time requirement, but ongoing adherence to the regulations is crucial. You should regularly review your advertising practices to ensure continued compliance.
Obtaining a Federal Employer Identification Number (EIN) from the IRS is free of charge; there is no application fee. You can apply for an EIN directly through the IRS website.
The CPSIA establishes safety standards for children’s products and requires adherence to specific testing and labeling requirements. Compliance with the Consumer Product Safety Commission (CPSC) is required, and there is no fee associated with this compliance.
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