Tattoo / Piercing Permits & Licenses in Silver Spring, MD

While not a state tax, EIN is required for federal tax reporting and often needed for state registrations. Single-member LLCs with no employees may use the owner’s SSN, but obtaining an EIN is recommended for liability separation.

Tattoo/piercing businesses typically classified under personal services; check specific county clerk

Required for all LLC formation. Annual Personal Property Return filing also required ($300 minimum tax).

All LLCs must file annually regardless of activity.

Requires 1,000 hours supervised experience or equivalent training; bloodborne pathogen certification; exam. Individual practitioners only.

Requires apprenticeship/training program completion; bloodborne pathogen certification; exam. Individual practitioners only.

Facility must have licensed practitioners on-site; comply with COMAR 10.13.04 standards for sterilization, records, etc. Inspection required.

Required if using assumed name/DBA. Renew every 10 years for $30.

6% sales tax rate. Many tattoo/piercing businesses sell taxable items.

Tattoo and piercing services are generally not subject to sales tax in Maryland as they are considered non-recurring personal services. However, sale of tangible personal property (e.g., aftercare products, merchandise) is subject to 6% sales tax. Registration is still required if selling taxable goods.

Must verify use complies with local zoning code (e.g., Baltimore City Zoning Code Article 4)

Local health departments enforce COMAR 10.09.04; includes facility inspection for sterilization

Ensures fire safety code compliance (NFPA standards adopted locally)

Tattoo shops often need plumbing for sterilization sinks

Restrictions on size, lighting, placement per municipal code

Confirms building code compliance post-inspections

Required to reduce false alarms; common for high-value equipment shops

Required if the LLC has employees. Employers must withhold state income tax from employee wages and remit it to the Comptroller. Registration includes obtaining a withholding tax account number.

All employers with employees in Maryland must register with DLLR’s Division of Unemployment Insurance. Tax rate varies by experience rating; new employers pay 2.5% on first $9,000 of each employee’s wages (as of 2024).

All Maryland LLCs must file an annual report and personal property tax return. The personal property tax applies to business equipment, furniture, and fixtures used in the tattoo/piercing studio. Assessed value is determined by SDAT.

Maryland LLCs are subject to an annual franchise tax (called the 'annual report fee') of $300, regardless of revenue or activity. This is not a tax on income but a privilege tax for maintaining LLC status.

Most counties and municipalities in Maryland require a local business license or privilege tax. For example, Baltimore City requires a 'Tattoo Establishment License' and annual fee. Fees and requirements vary by location. Check with local clerk or health department.

Some Maryland counties impose an additional personal property tax on business assets. This is in addition to the state-level personal property tax return. Business owners must file with both SDAT and local county assessors if applicable.

Used tattoo needles, piercing tools, and blood-contaminated materials are considered regulated medical waste under RCRA. Must be stored in labeled, puncture-resistant containers and disposed of through licensed medical waste haulers. EPA does not directly regulate small quantity generators but defers to state rules (Maryland follows federal RCRA standards).

All Maryland LLCs must file an annual report with SDAT to maintain active status. The report includes business address, principal office, and registered agent information. Failure to file may lead to administrative dissolution.

Tattoo and piercing services are subject to Maryland sales and use tax (6%). The Comptroller assigns filing frequency based on expected tax volume. Must register via Maryland Business Express.

Employers must file quarterly Form 941 for federal payroll taxes. Form 940 (Federal Unemployment Tax) is due annually. Businesses with no employees are exempt from these filings.

Maryland employers must withhold state income tax from employee wages and file periodic returns. Registration required via Maryland Business Express.

Employers must register with the Division of Unemployment Insurance and file quarterly tax and wage reports. New employers assigned a standard rate of 2.5%.

All body art establishments (tattoo and piercing) must be licensed by OHCQ. Initial license requires inspection. Renewal requires proof of compliance with infection control standards. Effective July 1, 2020, under COMAR 10.06.10.

Each tattoo/piercing artist must hold an individual license issued by OHCQ. Requires proof of bloodborne pathogens training and compliance with infection control protocols. Renewal includes attestation of compliance.

Required for all employers with one or more employees in Maryland, including part-time workers. Sole proprietors without employees are exempt but may elect coverage. Tattoo studios with employees must comply under Maryland Labor & Employment Article §9-501. Coverage must be obtained through a private insurer or the State Accident Fund.

While not explicitly mandated by state statute, local health departments (e.g., Baltimore City, Montgomery County) require proof of general liability insurance as part of the permitting process for tattoo and piercing studios. The MD Department of Health delegates enforcement to local jurisdictions under COMAR 10.06.02. Recommended minimum $1 million per occurrence.

Montgomery County requires a $10,000 surety bond for tattoo establishments as part of the permit application process (Section 4.3 of application form). Not all Maryland counties require a bond. Check with local health department. Bond ensures compliance with local health and safety regulations.

Required under Maryland Transportation Code §19-103 for all motor vehicles registered to a business. Applies if the tattoo business owns or leases a vehicle used for business purposes (e.g., supply delivery, mobile services). Minimum liability limits: $30,000 bodily injury per person, $60,000 per accident, $15,000 property damage.

Not legally required by Maryland law, but strongly recommended if selling physical goods (e.g., lotions, apparel). Potential liability under Maryland Product Liability Act (Commercial Law §11-201 et seq.) for defective or misbranded products. Coverage typically bundled with general liability.

Not legally required by Maryland state or local authorities, but strongly recommended due to high risk of claims related to infections, allergic reactions, or unsatisfactory work. Not covered under general liability. No state mandate exists, but industry best practice for tattoo and piercing studios.

Only required if the tattoo business holds a liquor license. Most tattoo studios do not serve alcohol. If operating a 'tattoo bar' with alcohol service, must comply with ATC regulations and carry liquor liability insurance as a condition of licensing.

All body art practitioners must complete OSHA-compliant bloodborne pathogens training. Certificate must be maintained on file at the facility and provided to OHCQ upon request.

OHCQ or local health department conducts annual inspections of body art facilities to ensure compliance with sterilization, waste disposal, and infection control standards per COMAR 10.06.10.

Required under Maryland Fire Prevention Code (NFPA standards). Includes review of exits, fire extinguishers, and flammable materials storage. Contact local fire marshal for jurisdiction-specific schedule.

The facility license and each practitioner’s license must be conspicuously displayed at the business location. Also required: bloodborne pathogens training certificate and OHCQ contact information.

Required postings include federal minimum wage, EEO, OSHA workplace safety, and Maryland-specific wage and hour laws. Must be displayed in a conspicuous location accessible to employees.

Facilities must maintain records of client consent forms, sterilization logs, equipment maintenance, and practitioner training. Must be available for inspection by OHCQ upon request.

LLCs must file federal income tax returns based on their tax classification. Most multi-member LLCs file as partnerships (Form 1065); single-member LLCs may file as sole proprietorship (Schedule C).

All Maryland LLCs are subject to the annual franchise tax regardless of income. The 'annotated return' (Form 508) is due even if no tax is owed. Failure to file results in penalties and potential revocation of charter.

Self-employed owners of LLCs must make estimated tax payments covering income and self-employment tax. Payments are due quarterly.

Owners of pass-through entities (like LLCs) must make estimated state tax payments if insufficient tax is withheld from other income.

Required by most Maryland counties under local health regulations. While not mandated at the state level, failure to carry coverage results in ineligibility for local permits. Coverage must name the jurisdiction as additional insured.

All LLCs with employees or multiple members must obtain an EIN. Single-member LLCs without employees may use the owner’s SSN but are encouraged to get an EIN for privacy and banking. Required for federal tax filings.

LLCs are pass-through entities by default. Single-member LLCs report income on Schedule C; multi-member on Form 1065 (informational). Self-employment tax applies to net earnings. Estimated quarterly payments (Form 1040-ES) required if tax liability exceeds $1,000 annually.

Tattoo/piercing studios must comply with OSHA’s Bloodborne Pathogens Standard (29 CFR 1910.1030) due to exposure to blood and bodily fluids. Requires exposure control plan, personal protective equipment (PPE), training, and hepatitis B vaccination offer. Also subject to Hazard Communication Standard (29 CFR 1910.1200) for chemicals (e.g., inks, disinfectants).

Applies to all places of public accommodation, including tattoo and piercing studios. Requires physical accessibility (entrances, restrooms, counters), policy modifications (service animals), and effective communication (e.g., for deaf or blind clients). 2010 ADA Standards for Accessible Design apply to new construction or alterations.