Child Care / Day Care Permits & Licenses in Kansas City, MO

Required for all LLCs. Annual report required separately (see below). Fees current as of 2024.

All LLCs must file annually even if no changes. Online filing required.

Required for all child care facilities serving 4+ unrelated children. Includes group homes, centers. Capacity-based tiers. Background checks, inspections, training prerequisites required. See fee schedule: https://health.mo.gov/safety/childcare/pdf/licensingfees.pdf

All owners, operators, staff must register with Family Care Safety Registry (FCSR) and complete fingerprint-based FBI/州 background check. Prerequisite for facility license.

LLCs must register any fictitious name statewide if not using exact legal name. Renews every 5 years ($7).

Facility itself must register in FCSR. Prerequisite for child care licensing. Updated 2023 regulations emphasize compliance.

Child care services are generally exempt from Missouri sales tax when provided as part of licensed child care. However, if the business sells items such as food, beverages, or school supplies separately, a sales tax permit may be required. See Mo. Rev. Stat. § 144.015(1)(r) and DOR guidance.

Required for all employers in Missouri. Employers must withhold state income tax from employee wages and remit it to the state. Registration is done through the Missouri Taxpayer Access Point (TAP).

All employers with at least one employee must register. New employers pay a standard rate for the first few years. Registration is required even if only one employee is hired part-time.

LLCs are pass-through entities; while the business itself does not pay state income tax, owners must report profits on personal returns. However, the LLC must still register with the Department of Revenue if it has any tax obligations (e.g., withholding, sales tax). Registration is typically done via Missouri Taxpayer Access Point (TAP).

Missouri does not impose a franchise tax or gross receipts tax on LLCs or other entities. LLCs are subject to the state's income tax structure via pass-through taxation, but there is no annual franchise tax fee or filing requirement specific to LLCs.

Many Missouri cities (e.g., St. Louis, Kansas City, Springfield) require a local business license or impose a privilege tax. Fees and requirements vary. For example, St. Louis requires a Business License Application (https://slstl.gov/business/business-licenses-permits), while Kansas City requires a Business Tax Receipt (https://www.kcmo.gov/services/business/business-tax). Child care providers must check with their city or county clerk.

Required for all LLCs with employees or multiple members. Even single-member LLCs may need an EIN for banking or tax purposes. Apply online via IRS website.

LLC owners must pay self-employment tax and file Schedule C with Form 1040. Estimated taxes are required if tax liability exceeds $1,000.

Required for all LLCs in Missouri. While not a tax, it is a mandatory annual obligation. Filed online via Missouri Secretary of State’s website.

All child care centers must be licensed. Application requires facility plans, staff qualifications, background checks, and program details. Inspections are routine.

Required for all employees, substitutes, and volunteers. Conducted via Missouri State Highway Patrol (MSHP) ICHAT system.

At least one staff member must be CPR/First Aid certified on-site at all times.

All licensed child care staff are mandatory reporters. Reports made via DHSS hotline: 1-800-392-3644.

Required for all businesses including child care; child care specifically listed under licensed activities

Child care centers may require conditional use permit in certain districts; home-based child care limited under home occupation rules

Required for child care space conversions; must comply with building code for group day care occupancy

Comply with Zoning Code Sec. 26.48 sign regulations

Covered employers must provide eligible employees up to 12 weeks of unpaid, job-protected leave per year for qualifying reasons (e.g., birth of a child, serious health condition). Child care businesses meeting the employee threshold must display the FMLA poster and follow certification procedures.

All employers, including child care LLCs, must complete Form I-9 to verify identity and work authorization for every employee. Employers must retain Form I-9 for 3 years after hire or 1 year after employment ends, whichever is later. E-Verify is not federally required unless in a state that mandates it.

Child care providers must file Form 8867 (Paid Preparer of Child Care Tax Credit Forms) if they prepare or assist parents in claiming the Child and Dependent Care Credit. They must also provide parents with their EIN, name, and address for inclusion on Form 2441. This is a specific federal reporting obligation for child care providers.

There is no federal license required to operate a child care business. Regulation is primarily at the state level. However, participation in federal programs (e.g., Child Care and Development Fund) may require compliance with federal standards. This entry confirms absence of a federal license mandate.

All Missouri LLCs must file an Annual Report each year with the Secretary of State. The report includes business name, principal address, registered agent, and management structure. Failure to file can lead to administrative dissolution.

Required for food handling areas in child care; annual inspections follow

Includes fire alarm, extinguisher, and egress inspections

Kansas City MO has separate city license requirements; check KC.gov for city-specific

Requires NFPA 101 life safety compliance for child care

Complements state license; focuses on food safety, sanitation

Verifies zoning, building, fire compliance

Required for all commercial occupancies with alarms; varies by jurisdiction

Required for all employers with one or more employees, full-time or part-time, in Missouri. Sole proprietors are not automatically exempt but may elect out if they meet specific criteria. Child care operations with employees must carry coverage. Coverage must be obtained through private insurer or state fund.

Not a direct statutory mandate under Missouri law, but required as part of child care licensing regulations. DHSS requires proof of liability insurance covering premises and operations as a condition of licensure. Minimum recommended coverage: $1 million per occurrence. Enforced through licensing process.

A surety bond of $10,000 is required for all licensed child care centers and group homes in Missouri. The bond protects against failure to comply with child care licensing laws. Bond must be issued by a surety company licensed in Missouri. Not required for certified family homes (smaller, home-based operations meeting specific criteria).

Required for any vehicle owned by the LLC and used for business purposes, including transporting children. Minimum liability coverage: $25,000 bodily injury per person, $50,000 per accident, $25,000 property damage (25/50/25). Personal auto policies do not cover commercial use.

All child care centers, group homes, and family homes must be licensed by DHSS. License renewal requires compliance with Minimum Licensing Standards, including staff qualifications, health and safety, and facility requirements. Application must be submitted at least 30 days before expiration.

All licensed child care facilities must pass an annual fire safety inspection. Inspectors check for smoke detectors, fire extinguishers, evacuation plans, and compliance with building codes. Report is sent to DHSS.

DHSS conducts unannounced health and sanitation inspections every two years. Areas include food handling, handwashing, diapering, illness exclusion, and medication administration. Results are publicly available on DHSS website.

Many cities and counties require child care providers to obtain local business licenses and comply with zoning laws. Inspections may be conducted annually. Contact local planning or health department for specific requirements.

An EIN is required if the business has employees, files employment taxes, or operates as a corporation or partnership. Once issued, EIN does not expire.

Employers must withhold Missouri income tax from employee wages. Filings are due monthly or quarterly depending on liability. Annual reconciliation required. Account remains active unless canceled.

FUTA tax funds federal unemployment insurance. Most employers pay quarterly deposits if liability exceeds $500. Annual return due January 31.

Employers must register with the Missouri Division of Employment Security (DES). Tax rate is based on experience rating. New employers start at 2.7%.

All staff and volunteers must undergo state and federal background checks, including checks against the Child Abuse and Neglect Database.

All licensed child care staff must complete annual training in recognizing and reporting child abuse.

Facilities must have a written plan for natural disasters, medical emergencies, and security threats. Must be submitted with renewal.

Not legally required by Missouri law or DHSS regulations, but strongly recommended for child care providers due to risk of claims related to supervision, injury, or developmental issues. Often included in general liability policies or available as an endorsement.

All LLCs providing child care services must obtain an EIN if they have employees or are taxed as a partnership or corporation. Single-member LLCs with no employees may use the owner’s SSN but are strongly encouraged to get an EIN. See IRS Form SS-4.

By default, a single-member LLC is disregarded for federal income tax purposes and reports income on Schedule C of Form 1040. Multi-member LLCs are treated as partnerships and must file Form 1065. All LLCs with employees must withhold and pay federal income tax, Social Security, and Medicare taxes (Form 941 quarterly). Self-employment tax applies to net earnings.

Employers with employees must comply with OSHA’s General Duty Clause and maintain a safe workplace. Required postings include the OSHA Job Safety and Health – It’s the Law poster. Injury and illness records (OSHA Form 300) must be kept if more than 10 employees. Child care facilities must address hazards such as sanitation, emergency preparedness, and safe handling of children.

Child care providers are considered public accommodations under Title III of the ADA. Must ensure accessibility for children and parents with disabilities, including physical access to facilities, program modifications, and non-discriminatory policies. New construction or alterations must comply with ADA Standards for Accessible Design.

Child care providers performing renovations in pre-1978 buildings must be certified by EPA or an EPA-authorized state. Certified renovators must follow lead-safe work practices. This rule specifically applies to child-occupied facilities (ages 6 and under).

Child care providers must ensure all advertising (websites, brochures, social media) is truthful and not misleading. Claims about safety, staff qualifications, curriculum, or capacity must be substantiated. Applies to all businesses under Section 5 of the FTC Act.

Child care businesses with employees must comply with FLSA, including minimum wage ($7.25/hour federal, though Missouri may have higher state requirements), overtime (1.5x regular rate after 40 hours), recordkeeping, and child labor restrictions (e.g., no employment of children under 14 in most roles). Special rules apply to live-in domestic service workers, but child care staff are generally covered.