Child Care / Day Care Permits & Licenses in Omaha, NE

Requires background checks, staff training, safety inspections, and approved curriculum. Exemptions for short-term or care provided by relatives.

Required for all LLCs formed in Nebraska. Annual report required separately.

Required for all businesses including child care; LLCs must provide state registration

Home-based day cares limited to 12 children; larger facilities need site plan review. Cite Lincoln Municipal Code (LMC) Chapter 27

Child care spaces must meet IBC/IRC standards for assembly/group E occupancy

Freestanding signs limited by zoning district

Complements DHHS license; required for food service compliance

Requires fire alarms, extinguishers, exits, and capacity signage

Verifies zoning, building, fire, and health compliance

Must connect to central monitoring if over certain size

Separate from state licensing; all child care businesses must register

Applies to all LLCs; filed online via NeBOS portal.

Required for all licensed child care centers serving 13+ children. Includes background checks, inspections, staff training prerequisites. Family child care (1-12 children) has separate licensing.

Specific to smaller home-based day cares. Prerequisites: CPR/first aid, background checks, home inspections.

Larger home-based capacity. Same prerequisites as Home #1 plus additional staff ratios.

Applies if DBA used; published in county newspaper. Renewal every 5 years (biennial filing noted per statute).

Child care services exempt from sales tax per Neb. Rev. Stat. §77-2704.25, but register if charging for items.

Child care services themselves are generally exempt from Nebraska sales tax under Neb. Rev. Stat. § 77-2701(2)(a), but any taxable sales (e.g., prepared food, school supplies) require registration. Registration is done via Nebraska Taxpayer Access Point (TAP).

All employers in Nebraska must register and withhold state income tax from employee wages. Registration is completed through Nebraska Taxpayer Access Point (TAP).

Employers must register with the Nebraska Department of Labor to pay unemployment insurance taxes. New employers are assigned a standard experience-rated tax rate after establishing a history. Initial rate for new employers is typically 2.9% on first $9,000 of wages per employee annually.

LLCs taxed as pass-through entities (default) do not pay entity-level income tax; instead, owners report income on personal returns. However, if the LLC elects corporate taxation, it must file Form 110 (Nebraska Corporation Income Tax Return). All businesses must file annual information return (Form 100S) if they have Nebraska-source income.

Nebraska does not impose a franchise tax or gross receipts tax on businesses. LLCs are not subject to such taxes. This requirement does not exist in Nebraska.

Cities such as Lincoln and Omaha require a local business license or privilege tax. For example, Lincoln requires all businesses to obtain a license (https://www.lincoln.ne.gov/City/City-Departments/Finance/Finance-Division/Business-License). Fees are based on gross receipts. Child care providers must register locally even if state-exempt. Check with city clerk in jurisdiction of operation.

Even single-member LLCs with no employees may need an EIN to open a business bank account or register for state taxes. Obtained online via IRS EIN application system.

FLSA applies to child care businesses with employees. Requires payment of federal minimum wage ($7.25/hour), overtime (1.5x regular rate after 40 hours/week), and proper recordkeeping. Some exemptions may apply, but most child care workers are non-exempt.

FMLA requires covered employers to provide eligible employees up to 12 weeks of unpaid, job-protected leave for qualifying family and medical reasons. Child care businesses meeting the employee threshold must comply. Most small child care centers do not meet this threshold.

Home day cares limited to 10 children non-related

Conducts sanitation and safety inspections supplementing state license

Requires NFPA 101 Life Safety Code compliance for Group E

Mandatory for all employers with one or more employees in Nebraska, including LLCs. Sole proprietors without employees are exempt but must file a waiver if claiming exemption. Coverage must be obtained through private insurance or state fund.

Required by Nebraska child care licensing rules (Title 480, Chapter 1). Minimum $500,000 per occurrence and $1,000,000 aggregate coverage for bodily injury and property damage. Must name the state as additionally insured.

A surety bond of $5,000 is required for all licensed child care facilities in Nebraska. This bond ensures compliance with state child care regulations and may be used to cover unpaid fines or restitution for violations. Bond must be issued by a licensed surety company.

Nebraska law requires all motor vehicles operated on public roads to carry minimum liability coverage: $25,000 bodily injury per person, $50,000 per accident, and $25,000 for property damage. Applies if the daycare uses vehicles for field trips, transportation, or other business purposes.

Not explicitly mandated as a standalone policy, but Nebraska child care licensing standards require protection against claims of negligence, abuse, or failure to supervise. This is typically covered under a general liability or specialized daycare liability policy. Strongly recommended and often bundled.

No federal mandate for product liability insurance, but businesses are legally liable for defective or harmful products. If the daycare sells items (e.g., baked goods, student artwork), general liability insurance should include product liability coverage. Not required by Nebraska state law but essential for risk management.

Not applicable to standard child care operations. Only required if the business obtains a liquor license and serves alcohol, which is highly unlikely for a child care facility. No child care license permits alcohol service in Nebraska.

All LLCs must obtain an EIN regardless of whether they have employees. This is required for tax filing and banking purposes. Even single-member LLCs with no employees need an EIN if they are taxed as a corporation or have excise tax liabilities.

All employers, including child care LLCs, must complete Form I-9 to verify identity and work authorization for every employee. E-Verify is not federally required unless state mandates it or federal contract applies.

There are no federal licenses required specifically for operating a child care or day care business. Licensing is handled at the state level (Nebraska Department of Health and Human Services). This is a clarification to distinguish federal vs. state requirements.

While not a licensing requirement, CCDBG funds come with federal compliance obligations including staff qualifications, health and safety standards, parent communication, and recordkeeping. Nebraska child care centers serving subsidized families must comply.

All Nebraska LLCs must file an annual report with the Secretary of State. The report updates business contact information and registered agent details.

Required for all licensed child care centers. Application must be submitted at least 60 days before expiration. Includes background checks and compliance with Minimum Licensing Rules for Child Care Centers (Title 472).

All child care facilities must pass fire safety inspections. Inspection includes review of exits, fire extinguishers, smoke detectors, and evacuation plans.

Inspections ensure compliance with sanitation, food handling, illness control, and facility cleanliness standards under Title 472.

Ensures compliance with state and local building codes, including occupancy load, egress, and accessibility. May be conducted by local authorities or DHHS.

LLCs with employees must file Form 941 (quarterly), Form 940 (annually for FUTA), and W-2/W-3 annually. Unemployment tax (Form 940) due by January 31.

Employers must register and file Form W-3N (Annual Reconciliation) by January 31. Quarterly returns due on or before the last day of the month following the reporting period.

Child care services are generally exempt from sales tax unless additional taxable items are sold. Must register if collecting sales tax.

Required for all staff providing direct care. Topics include health, safety, child development, and emergency procedures. Documentation must be retained for audit.

Must retain enrollment records, immunization documentation, incident reports, staff training logs, and medication administration records for a minimum of 3 years.

Must visibly display current child care license, staff qualifications, parent handbook, emergency procedures, and applicable state posters (e.g., child abuse reporting).

Required federal posters include Minimum Wage, EEO, FMLA, and OSHA Safety and Health Protection. Available for free download from DOL website.

Providers must submit accurate attendance and eligibility documentation monthly to receive payment. Subject to audit.

OSHA generally defers to state enforcement in Nebraska, which follows federal standards.

A multi-member LLC is taxed as a partnership and must file Form 1065. A single-member LLC is a disregarded entity and reports income on Schedule C of the owner’s Form 1040. If the LLC elects corporate taxation, it must file Form 1120.

Applies if the child care business has employees. Requirements include maintaining a safe workplace, providing hazard communication training, posting OSHA notices, and recording work-related injuries on Form 300. Child care settings are not exempt from OSHA even if small.

Child care centers are considered public accommodations under Title III of the ADA. Must allow children with disabilities unless exclusion is justified. Facilities must be accessible; reasonable modifications required. Applies regardless of number of employees or size.

If the child care facility is in a pre-1978 building and performs renovations disturbing more than 6 sq ft of interior paint or 20 sq ft of exterior paint, the contractor must be EPA-certified under the Renovation, Repair, and Painting (RRP) Rule. Owners must also provide lead hazard information to tenants.

Child care providers must ensure all advertising (websites, brochures, social media) is truthful and not misleading. Cannot make false claims about accreditation, staff qualifications, safety, or capacity. Applies under FTC’s authority over unfair or deceptive acts in commerce.

Employers must register within 10 days of hiring first employee. Annual report (Form UC-1A) due by January 31.

All staff, volunteers, and household members over 18 must undergo fingerprint-based criminal history and child abuse/neglect registry checks through Nebraska State Patrol. Required for initial licensure and renewal.