Child Care / Day Care Permits & Licenses in Missoula, MT

Required for all LLC formation in Montana. Annual report required separately (see below).

Applies to all LLCs. Filed online via SOS Business Portal.

Required for all child care facilities serving 4+ children not in their own home. Includes background checks, facility inspections, staff qualifications (e.g., CPR/First Aid). Application packet at https://dphhs.mt.gov/CFSD/dphhs/licensingprogram/childcare/ApplicationPacket.

All owners, staff, volunteers must complete fingerprint-based background checks per ARM 37.95.604. Orientation training required within 2 weeks of hire.

Required if LLC uses trade name/DBA. Renews annually with LLC annual report if applicable. Search names first at https://biz.sosmt.gov/search/business.

Not mandatory for operation but required for CCDF subsidies and STARS program participation. Includes training and quality standards.

Child care providers may make taxable sales (e.g., formula, diapers, food) and must collect and remit sales tax on such items. Services themselves are generally not taxable in Montana, but tangible goods sold may be. Registration required only if selling taxable items.

Required for all employers in Montana. Must withhold state income tax from employee wages. Employers must file Form WH-1 annually and periodic withholding returns (Form WH-3).

Employers must register with Montana DLI to pay State Unemployment Insurance (SUI) tax. Rate varies based on experience rating; new employers typically pay 2.7% on first $14,000 of wages per employee annually (as of 2024).

Default LLCs are pass-through entities and do not pay corporate income tax. If the LLC has elected corporate tax treatment with the IRS, it must file Montana Form CIT-1. Standard rate is 6.5% on net income.

Montana does not impose a separate entity-level income tax on LLCs. Instead, profits pass through to owners who report on individual returns. However, the LLC must file informational Form IT-150 if required by revenue thresholds or audit selection. Most small LLCs comply via owner-level reporting.

Required for all LLCs with employees and most multi-member LLCs. Single-member LLCs without employees may use owner’s SSN, but EIN is recommended. Apply online at IRS.gov.

Montana permits local jurisdictions to impose business license taxes. For example, Billings imposes a local license tax based on gross receipts. Child care providers must check with city or county clerk. No statewide requirement.

Required for all businesses operating in Billings; child care/day care listed under regulated businesses. See Billings Municipal Code 4.04.

Montana does not have a franchise tax or gross receipts tax on businesses. This distinguishes it from states like California or Washington. LLCs are not subject to annual privilege taxes based on revenue or capital.

No specific excise, tourism, or food service taxes apply uniquely to child care providers in Montana. However, if snacks or meals are sold (not included in tuition), those may be subject to sales tax. Donated or included services are not taxed. No special child care excise tax exists in Montana.

All child care centers in Montana must be licensed by DPHHS. Requirements include staff-to-child ratios, background checks, health/safety standards, and program approval. Exemptions exist for short-term care (e.g., drop-in centers under 4 hours), but most day cares are fully licensed.

All child care facilities open to the public must comply with ADA Title III, including physical access (e.g., ramps, door widths), communication access, and program accessibility. Applies regardless of size or number of employees. Includes requirements under the 2010 ADA Standards for Accessible Design.

Child care providers performing renovations in pre-1978 buildings must use EPA-certified firms or become certified themselves. Includes training, lead-safe work practices, and recordkeeping. Applies to both owner-operated and third-party contractors.

Child care providers must avoid deceptive or misleading advertising (e.g., false claims about licensing, staff qualifications, or safety). Applies to websites, brochures, and social media. Enforced under Section 5 of the FTC Act. Specific FTC guidance applies to education and care services.

All U.S. employers must verify identity and employment authorization for each employee using Form I-9. Employers must retain forms for 3 years after hire or 1 year after employment ends, whichever is later. Applies to all child care providers with employees.

FLSA sets federal minimum wage ($7.25/hour), overtime (1.5x regular rate after 40 hours/week), recordkeeping, and child labor standards. Child care workers are typically non-exempt and entitled to overtime. Special rules may apply to live-in workers.

Covered employers must provide eligible employees up to 12 weeks of unpaid, job-protected leave for qualifying family and medical reasons. Most small child care providers do not meet the 50-employee threshold, but must assess annually.

There is no federal child care licensing requirement. Licensing is administered at the state level (Montana Department of Public Health and Human Services). This is a clarification that no federal license (e.g., from FDA, ATF, FCC, DOT) is required for operating a child care facility.

Many licensed child care centers in Montana participate in CACFP to receive reimbursement for meals served to low-income children. Requires daily meal documentation, annual applications, and USDA audits.

Billings Municipal Code 27.25.401 requires conditional use permit for child care centers in certain zones. Home-based up to 12 children may qualify as home occupation.

Required per Billings Municipal Code 8.04 for all commercial/residential alterations used for child care.

Billings Municipal Code 15.04 adopts IFC; child care requires annual fire inspection for occupancy >10 persons.

Required if providing food; child care centers often need this per Montana food service rules enforced locally.

Billings Municipal Code 8.20; required for child care facilities classified as assembly/educational occupancy.

Billings Municipal Code 8.48; required for monitored systems in commercial/child care facilities.

Applies if in rural/unincorporated areas; child care still needs state license.

Missoula County Zoning Resolution 2.06; family child care homes allowed as home occupation with permit.

Missoula Municipal Code adopts IFC; specific child care occupancy requirements.

Required for all employers with one or more employees under Montana Code Annotated (MCA) 39-71-401. Sole proprietors without employees are exempt but may elect coverage. Child care providers operating as LLCs must carry coverage if they employ staff.

While not a direct statutory mandate, DPHHS requires proof of general liability insurance as a condition of licensure for child care providers (see p. 22 of the Child Care Licensing Guidebook). Minimum coverage typically required is $1 million per occurrence. Applies to center-based and large family home providers.

A $10,000 surety bond is required for licensed family child care homes (Montana Administrative Rule 24.15.210(3)). The bond ensures compliance with child care licensing rules. Not required for group homes or centers. See Guidebook p. 22.

Montana law requires all motor vehicles registered in the state to carry liability insurance meeting minimums: $25,000 bodily injury per person, $50,000 per accident, and $10,000 for property damage. Applies if the LLC owns or leases a vehicle used for transporting children.

Not legally required by Montana state law or licensing rules. However, strongly recommended for child care providers to cover allegations of negligence, supervision failure, or emotional harm. Not a condition of licensure but often required by insurers or landlords.

Not mandated by Montana for child care operations. However, if the business sells tangible goods (e.g., child-made crafts at a fair), product liability exposure exists. Coverage typically included in general liability policies. No state mandate found.

Required only if the business holds a liquor license and serves alcohol. Child care facilities are prohibited from serving alcohol on premises under child care licensing rules (ARM 24.15.215). Therefore, this is not applicable to compliant child care providers.

Not required by statute, but increasingly expected by landlords, funders, and insurers. Often required alongside general liability for full protection.

File online via the Secretary of State portal and retain the confirmation receipt.

Renewal requires updated staff qualification forms, health records, and payment of the applicable fee.

Minimum of 6 hours of approved training per staff member per year.

Inspection covers sanitation, food handling, child‑to‑toilet ratios, and overall health‑safety compliance.

Facility must have working smoke detectors, fire extinguishers, and a posted evacuation plan.

If taxed as a partnership, file the Montana Pass‑Through Tax return instead.

Register for a withholding account before the first payday.

Report Social Security, Medicare, and federal income tax withheld.

Single‑member LLCs taxed as sole proprietors file Schedule C with Form 1040.

Records include enrollment, daily attendance, health and immunization records, staff qualifications, and incident reports.

Use the online incident‑reporting portal provided by DPHHS.

Required posters include Minimum Wage, OSHA, Family & Medical Leave, Montana Minimum Wage, Workers’ Compensation, and Equal Employment Opportunity.

Report total number of children served, staff‑to‑child ratios, any changes in ownership, and any violations.

EIN is required for tax administration purposes. All child care businesses structured as LLCs must consider EIN based on ownership and employment structure. Source confirms EIN is necessary for businesses with employees or certain structures.

LLCs must file annual federal income tax returns depending on classification. Default classifications: single-member LLCs are disregarded entities (income reported on owner’s Form 1040), multi-member LLCs file as partnerships (Form 1065). Optional S-corp (Form 1120-S) or C-corp (Form 1120) elections available.

Employers with employees must provide a safe workplace under the OSH Act. Child care providers must comply with general industry standards (e.g., hazard communication, emergency preparedness). Exempt from keeping OSHA 300 logs if under 10 employees or classified in low-risk industry (NAICS 624410 may qualify).

Day‑care facilities must meet Montana building code requirements for occupancy and safety.