Child Care / Day Care Permits & Licenses in Lewiston, ME

Required for all LLCs. Annual report filing also required ($85 fee, due June 1 each year). Source: Maine LLC Act (31 M.R.S. § 1621 et seq.)

Applies to all domestic LLCs. Online filing available.

Required for all child care facilities serving 3+ unrelated children (exemptions for parental/guardian care). Includes background checks, inspections, staff qualifications (e.g., CPR/first aid, orientation training). Capacity-based subtypes: family (<13 children), center-based. Effective rules as of Chapter 40 regulations.

Directors need 3 college credits in child development or equivalent certification. All staff: comprehensive background check ($35-$67 via Maine State Police). Renewal every 3 years for certification.

Renewal not required unless changes made. Applies to all businesses using DBAs.

Child care services typically exempt from sales tax per MRS Ruling 2012-1. Register via MRS online portal. Annual reconciliation required.

Child care services themselves are generally exempt from Maine sales tax under 36 M.R.S.A. § 1861(14), but if the business sells tangible personal property (e.g., food, supplies) to parents, it may be required to collect and remit sales tax. Most child care providers do not collect sales tax unless they sell taxable items.

All employers in Maine must register and withhold state income tax from employee wages. This applies to child care LLCs that hire staff. Registration is done through the Maine Combined Registration Application.

Employers must pay state unemployment insurance (SUI) tax. New employers are assigned a standard rate (3.0% in 2024) until experience-rated. Registration is required even for part-time or seasonal staff.

Maine does not impose a corporate income tax on LLCs (pass-through entities). Instead, income passes through to owners who report it on their personal Maine income tax returns. However, the LLC must still register with Maine Revenue Services if it has any tax obligations (e.g., withholding, sales tax). No separate 'entity-level' income tax is due for LLCs.

Maine does not impose a franchise tax or gross receipts tax on LLCs. The franchise tax applies only to corporations. LLCs are not subject to this tax. This requirement does not apply to child care LLCs structured as LLCs.

Most Maine municipalities do not impose a local business tax. However, some cities (e.g., Portland, Bangor) may require a local business license or privilege tax. The child care provider must check with their city or town clerk. This is separate from state-level taxes.

All licensed child care centers and family child care homes must be licensed by DHHS. Requirements include background checks, health and safety standards, staff qualifications, and program curriculum. Exempt programs (e.g., drop-in centers under 6 hours) may not require full licensing but may still need registration. This is separate from tax obligations.

Local municipalities enforce zoning; contact city/town code enforcement officer. Many Maine towns permit family child care (up to 12 children) as home occupation.

Required by local fire dept/police in most jurisdictions for commercial occupancy.

Often integrated with zoning approval; confirms no excessive traffic/nuisance.

Required for all employers with one or more employees in Maine, including part-time and family members over 18. Sole proprietors without employees are exempt but may elect coverage. Child care operations are classified under NAICS 624410 (Child Day Care Services) for premium calculation.

While not a standalone state law, Maine DHHS requires licensed child care providers to maintain liability protection as part of licensing standards. This is typically fulfilled through general liability insurance with minimum recommended limits of $1 million per occurrence. Required by Rule Chapter 101, Section 3.3.1 of the Maine Child Care Licensing Regulations.

A surety bond of $10,000 is required for all licensed child care centers and group homes. The bond ensures compliance with state child care regulations and may be used to cover unpaid fines or restitution. Not required for family child care homes (serving ≤6 children). See DHHS OCFS Form #06090-001.

Required by local code enforcement; must meet state fire/safety standards. Submit plans to local building official.

Local fire department conducts inspection using state checklist. Required for all child care facilities. Submit Form 67A to DHHS.

Local health officer (often code enforcement) inspects sanitation, water quality, septic. Not all towns have dedicated health dept; defaults to code office.

Issued by local code enforcement after zoning/building/fire approval. Ensures compliance with max capacity per state ratios.

Specific ordinance links unavailable without target city; universal in Maine municipalities per DHHS guidance.

Child care exempt from local restaurant licensing if compliant with DHHS food safety rules. Local health may inspect.

Requires eligible employees (12 months, 1,250 hours) to receive up to 12 weeks of unpaid, job-protected leave for qualifying reasons (e.g., birth, adoption, serious health condition). Child care providers must post notice and comply with leave requests.

States must report licensed and license-exempt providers to HHS to qualify for CCDF funds. Providers accepting subsidies must be listed in state database. Not a direct federal license, but federal requirement tied to funding participation.

All domestic and foreign LLCs registered in Maine must file an Annual Report each year by June 1. This is a requirement for maintaining good standing. The report includes business address, registered agent, and principal office information.

All child care providers operating as centers or group homes must maintain an active license. Renewal requires submission of updated background checks, staff training records, and compliance with Maine Child Care Rules (Chapter 18).

Child care facilities are classified as Assembly Occupancies and require annual fire inspections per Maine Fire Code (NFPA 101). Inspection includes exits, fire alarms, extinguishers, and evacuation plans.

Facilities providing meals or snacks must comply with food safety regulations. Inspections cover kitchen sanitation, food storage, and staff hygiene. Required under Maine Child Care Rules Chapter 18, Section 18.10.

Maine law requires all motor vehicles operated on public roads to carry liability insurance with minimum limits: $50,000 bodily injury per person, $100,000 per accident, and $25,000 property damage. Transporting children requires strict adherence; higher limits (e.g., $1 million) are strongly recommended due to risk exposure.

Not explicitly required by statute, but strongly recommended and often a de facto requirement during licensing review. Covers claims of negligence, supervision failure, or emotional harm. Maine DHHS may consider adequacy of risk management, including insurance, during licensing decisions.

No specific state mandate for product liability insurance. However, if a child care business sells goods (e.g., baked items, child-made crafts), general liability or product liability coverage is necessary to protect against injury claims. Covered under standard commercial general liability policies.

Not applicable to standard child care operations. Required only if the business holds a liquor license and serves alcohol (e.g., at a family event or facility with mixed-use). Most child care providers are prohibited from serving alcohol under licensing rules. If applicable, liquor liability insurance is mandatory under ABCC regulations.

Even single-member LLCs without employees may need an EIN if they elect corporate taxation or open a business bank account. Required for Maine child care licensing application.

By default, a single-member LLC is a disregarded entity and reports income on owner’s Form 1040 (Schedule C). Multi-member LLCs are treated as partnerships and must file Form 1065. Election to be taxed as S-corp requires Form 2553.

Employers must provide a safe workplace free from recognized hazards. Includes requirements for injury reporting (OSHA Form 300 if 10+ employees), hazard communication, emergency action plans, and bloodborne pathogens training if staff administer first aid. Child care-specific guidance includes safe sleep practices and sanitation.

Must allow children with disabilities equal access unless it fundamentally alters services. Includes physical accessibility (ramps, door widths), policy modifications (service animals), and communication access. Guidance specifically addresses child care settings.

Under Asbestos Hazard Emergency Response Act (AHERA), all non-profit and public schools and child care facilities in pre-1981 buildings must inspect for asbestos, prepare an O&M plan, and conduct annual training for custodial staff. Applies to private facilities under 40 CFR Part 763 Subpart E.

Renovators must be EPA-certified. Firms must be registered. Pre-renovation disclosure required for rental properties. Applies to child care facilities under the Renovation, Repair, and Painting (RRP) Rule (40 CFR 745.85).

Prohibits deceptive or unsubstantiated claims in advertising (e.g., "state-certified," "highest safety ratings"). Applies to websites, brochures, and social media. Child care providers must ensure all claims are truthful and evidence-based.

All employers must complete Form I-9 for each employee to verify identity and work authorization. E-Verify is not mandatory for child care providers unless federal contractor. Required under Immigration Reform and Control Act (IRCA).

Requires payment of federal minimum wage ($7.25/hr), overtime (1.5x regular rate after 40 hrs/week), and proper recordkeeping. Child care workers are covered under FLSA. Some exemptions may apply (e.g., small private non-residential child care).

Child care facilities must comply with the Maine Uniform Building and Energy Code (MUBEC). Inspections ensure structural safety, egress, and accessibility. Often coordinated through local authorities having jurisdiction (AHJ).

Employers must file Form 941 (quarterly) for Social Security, Medicare, and federal income tax withholding. Form 940 (annually) for Federal Unemployment Tax (FUTA).

Employers must withhold state income tax and file periodic returns. Frequency depends on the total tax liability. Annual W-2 forms must be filed with Maine Revenue Services by January 31.

Child care services are generally exempt from sales tax in Maine, but if taxable items are sold (e.g., merchandise, certain transportation fees), registration and filing are required.

LLC owners must make quarterly estimated tax payments if self-employment income is not sufficiently covered by withholding. Applies to sole proprietors and partners in multi-member LLCs.

Owners of pass-through entities (like LLCs) must make quarterly estimated payments if tax liability exceeds thresholds. Form 1040ME-ES used for payments.

All staff must maintain current certification in pediatric first aid and CPR. Training must be from an approved provider (e.g., American Red Cross, American Heart Association).

All child care staff are mandated reporters under Maine law (22 M.R.S. § 4011). Training covers identification and reporting procedures for suspected abuse or neglect.

Required records include enrollment forms, immunization records, incident reports, staff training logs, and daily attendance. Must be available for inspection.

The current child care license must be displayed in a prominent location. Also required: emergency procedures, staff qualifications, and parent complaint form (available from OCFS).

Child care facilities must comply with local zoning laws. Some towns require special permits or conditional use approvals. Operators should verify status annually.

All staff, volunteers, and household members in home-based care must undergo fingerprint-based background checks through DHHS. Results reviewed for disqualifying offenses.