Child Care / Day Care Permits & Licenses in Fargo, ND

Required if using a trade name/DBA. Publication not required in ND.

Maintains good standing for all LLCs. Online filing available.

Child care services are generally exempt from sales tax in North Dakota. However, if the business sells items such as snacks, formula, or other taxable goods, a sales tax permit may be required. See N.D. Cent. Code § 57-39-02.1. Most child care providers do not collect sales tax on care services, but should verify with the state if selling ancillary products.

Required for all LLCs. Annual report required thereafter ($50 fee, due by anniversary date). Source: NDCC Chapter 10-31.

Required for all licensed child care centers serving 13 or more children. Family child care homes (fewer children) have separate licensing. Prerequisites include facility inspection, background checks, training (e.g., CPR/First Aid), and program plan approval. Fees same for initial/renewal per current schedule (updated 2023).

Applies if business operates as a family child care home in provider's residence. Prerequisites: background checks, home inspection, health/safety training. Unlicensed care for fewer than specified numbers may be exempt but regulated differently.

All LLCs must maintain a registered agent for service of process. Changes require amended filing ($25 fee).

North Dakota law requires any entity holding an ABC permit to maintain liquor liability insurance with minimum limits of $100,000 per occurrence.

All LLCs that are taxed as a partnership, corporation, or that have employees must obtain an EIN.

All employers in North Dakota must register and withhold state income tax from employee wages. Applies to LLCs with hired staff, not owners unless they are on payroll. Registration is completed via the ND Combined Report (Form ST-101).

Employers must register with the Workforce Safety and Insurance (WSI) department. New employers are assigned a standard experience rating; initial tax rate is typically 2.5% on first $14,000 of each employee's wages (as of 2024).

All LLCs in North Dakota are subject to the franchise tax regardless of income. The tax is based on total capital employed in the state. The minimum tax is $250 per year. This is not a gross receipts tax but a capital-based tax. See N.D. Cent. Code § 57-39.1-03.

LLCs are pass-through entities; owners report income on personal returns. However, the LLC must file Form 100S (S Corporation) or Form 100 (if disregarded) to report members. Multi-member LLCs file Form 100P. No entity-level income tax, but informational returns are required.

Not all North Dakota cities require a local business license or tax. For example, Fargo requires a business license ($50/year), while smaller towns may not. Child care providers should check with city clerk in their jurisdiction. See North Dakota League of Cities for municipal directory.

Required for all businesses operating within city limits; child care specifically listed as needing license. Check specific city code (e.g., Fargo City Code Chapter 31).

Fargo City Code Sec. 18-01-11 regulates home occupations; child care limited to 6 children max without special use permit. Commercial zoning may require conditional use permit.

Required per Cass County Zoning Ordinance Article 5 for child care facilities exceeding home occupation limits.

Bismarck City Code Chapter 9-20 regulates signs; electronic signs for child care may have additional restrictions.

Required if serving food per ND Administrative Code 33-06; local health dept enforces.

LLC may elect to be taxed as a C corporation (Form 1120) or S corporation (Form 1120S).

OSHA provides a child‑care specific fact sheet covering safe sleep, hazardous materials, emergency exits, and ergonomics.

Child‑care centers are considered public accommodations and must provide accessible entrances, restrooms, play areas, and program modifications.

EPA guidance is advisory but many states incorporate it into licensing standards.

FTC enforces truth‑in‑advertising, non‑deceptive claims, and the Children’s Online Privacy Protection Act (COPPA) for online data collection.

Child‑care staff are generally non‑exempt and must receive at least the federal minimum wage and overtime pay for hours >40 per week.

Many small child‑care centers fall below the threshold, but maintaining a policy is advisable.

Employers must also post the required notices and may use E‑Verify for electronic verification.

Reports must include enrollment numbers, expenditures, and compliance with federal performance standards.

North Dakota requires LLCs to file a biennial report (not annual). The filing can be completed online.

Renewal includes submission of updated staff qualifications, health‑screening forms, and a fire‑safety plan.

Report includes enrollment numbers, staff ratios, immunization compliance, and any incidents.

Training must be documented and retained for three years.

Inspection covers sanitation, food handling, and child‑to‑staff ratios.

Inspection verifies working smoke detectors, fire extinguishers, evacuation plans, and staff training.

Check with the city or county where the child‑care is located.

LLC taxed as a partnership reports on members’ individual returns; if elected corporate tax, use corporate estimated‑tax schedule.

Applicable if the LLC’s members have net earnings of $1,000 or more.

Fargo Fire Code (adopted IFC 2018) requires annual fire safety inspection for day cares.

Required per Grand Forks City Code Sec. 34-01; child care classified as assembly/educational occupancy.

Mandatory for licensed child care per ND Fire Code (NFPA 72 adoption).

Burleigh County Zoning Ordinance Sec. 4.06 requires for group child care homes/centers.

North Dakota law (28‑01‑01) requires all employers with at least one employee to carry workers’ comp insurance or be self‑insured with approval. The insurance must cover bodily injury or death arising out of employment.

North Dakota Child Care Licensing Rules (10 NMAC 23.01‑03) require a minimum of $100,000 per occurrence and $300,000 aggregate liability coverage for any licensed child‑care program.

State regulations do not mandate professional liability insurance, but many providers obtain it to protect against claims of negligence or inadequate supervision.

Family‑home child‑care providers are required to secure a $5,000 surety bond as per 10 NMAC 23.01‑04. Larger child‑care centers may be required to post a higher bond amount based on capacity.

North Dakota law (28‑01‑03) requires any vehicle used for business purposes to carry commercial auto liability insurance meeting the state minimum limits.

While not mandated, many providers purchase product liability coverage to protect against claims arising from products they provide.

Employers must also file Form W-2/W-3 annually (January 31).

Report includes wages paid and UI contributions.

Includes attendance logs, immunization records, staff qualifications, incident reports, and financial statements.

Include Minimum Wage, OSHA, Family & Medical Leave, and ND-specific wage notice.

Report via the online DHS portal; maintain written documentation for 3 years.

Plan must include evacuation routes, fire‑extinguisher locations, and staff training records.