Child Care / Day Care Permits & Licenses in Henderson, NV

Required for all LLC formation. Initial List of Managers/Members due within 60 days of formation.

Child care centers require Conditional Use Permit (CUP) in commercial zones; home-based may need home occupation permit (max 4-6 children). See Zoning Code Title 30.

Child day care requires special use permit in most zones per Municipal Code 19.04.

Child care facilities must meet specific safety standards (egress, playgrounds).

Complies with Sign Code (Title 30.28); freestanding signs limited for child care.

Child care requires occupancy load calculation, fire alarms, extinguishers per IFC/Clark County Fire Code.

Required for ALL businesses operating in Nevada, including LLCs.

Required for ALL child care facilities serving 4+ children not in their own home. Includes Group Child Care Home (up to 12 children) and Child Care Center licenses.

Mandatory online orientation for all child care license applicants. Prerequisite for licensing.

All child care personnel must register with Central Repository for background checks (NRS 432A.175).

Required if using trade name/DBA different from LLC name on Articles of Organization.

Required for all LLCs to maintain good standing.

All businesses operating in Nevada must register with the Nevada Secretary of State and pay the State Business Tax (also known as the 'business license fee'). This is required regardless of business structure or revenue. The $200 is a one-time fee, and $150 is due annually by the end of the anniversary month of formation.

Child care services are generally exempt from Nevada sales tax. However, if the business sells items such as food, drinks, or school supplies to parents, those sales may be taxable. Registration is required only if taxable sales occur. Most child care providers do not collect sales tax unless they sell tangible goods.

Required for any employer in Nevada who withholds wages. Employers must register to withhold state income tax (Nevada does not have personal income tax, but this applies to certain types of compensation). Note: Nevada does not impose a personal income tax on individuals, so withholding is generally not required unless federal withholding applies. However, registration is still required for reporting purposes if employees are paid.

All employers in Nevada must register for Unemployment Insurance tax. The rate is experience-rated based on layoffs. New employers typically pay 2.2% for the first few years. This is a payroll tax paid solely by the employer.

Nevada imposes a commerce tax on businesses with gross revenue exceeding $400,000 in a taxable year. The tax rate varies by industry; for 'Other Services' (which includes child care), the rate is 0.1195%. Filing is quarterly or annually depending on revenue. Registration is required if threshold is met.

Although not a state requirement, an EIN is mandatory for federal tax purposes. Most LLCs with employees or multiple members must have an EIN. Can be obtained online at no cost.

Most counties and cities in Nevada (e.g., Las Vegas, Reno) require a local business license or privilege tax. Fees and requirements vary. For example, Clark County requires a business license for all businesses operating within the county. Contact local government for specific requirements.

Required for all businesses in unincorporated Clark County (Las Vegas area). Child care classified under specific SIC/NAICS codes.

Specific child care endorsement may be required; zoning approval prerequisite.

Includes facility inspection for sanitation, safety. Complements state license.

Required if providing food; all staff need food handler cards.

Annual monitoring contract verification required.

Specifies maximum child capacity based on square footage/safety.

Child care may require additional review.

Zoning clearance required first.

Nevada law (NRS 616C.020) requires all employers with one or more employees to carry workers' compensation insurance. Sole proprietors are not automatically exempt unless they file a waiver (NAC 616C.435). Child care businesses with employees must comply. Coverage must be obtained through a private insurer or by qualifying as a self-insured employer.

While not a standalone state law, the Nevada Division of Child and Family Services requires proof of general liability insurance as part of the child care licensing process (NAC 441A.700). Minimum coverage typically $1 million per occurrence. Required for both center-based and large family home providers.

NAC 441A.700 requires a surety bond of $10,000 for all licensed child care facilities (center or large family home). The bond protects against failure to comply with child care regulations or misuse of public funds. Bond must be issued by a surety company licensed in Nevada. Small family home providers (≤ 8 children) are exempt from this requirement.

Under the EPA's Renovation, Repair, and Painting (RRP) Rule, firms must be certified and use lead-safe practices. Child care facilities are considered 'child-occupied facilities' (defined as spaces where children under 6 spend ≥6 hours per week), triggering stricter compliance. Includes containment, cleaning verification, and recordkeeping.

Child care providers must ensure all advertising (websites, brochures, social media) is truthful and not misleading. Prohibited practices include false claims about accreditation, staff qualifications, safety records, or capacity. Applies to all public-facing communications. FTC also enforces the 'Made in USA' standard if claimed.

Child care workers are typically non-exempt and entitled to minimum wage ($7.25 federal, but Nevada state minimum is higher at $12.00/hr in 2024) and overtime (1.5x regular rate after 40 hours/week). Employers must display the DOL's FLSA poster and maintain accurate time and payroll records. Special rules may apply to live-in caregivers.

Covered employers must provide eligible employees with up to 12 weeks of unpaid, job-protected leave per year for specified family and medical reasons, including newborn care or serious health condition. Must post FMLA notice and provide eligible employees with designation notices.

All U.S. employers, including LLCs, must complete and retain Form I-9 for every employee hired after November 6, 1986, to verify identity and work authorization. Employers must allow inspections by DHS. E-Verify is not federally mandated for most child care providers unless federal contracts are involved.

There is no federal license required to operate a child care or day care business. Licensing is handled at the state level (in Nevada, by the Division of Child and Family Services). However, federal tax and labor laws still apply. This reflects absence of federal licensing, not absence of regulation.

All Nevada LLCs must file an Annual List of Managers or Managing Members (also called the Annual Report) every year. Failure to file may result in administrative dissolution. This is specific to all Nevada entities, not just child care businesses.

All child care facilities in Nevada must be licensed by the DPBH. The license must be renewed every two years. Application for renewal must be submitted at least 30 days before expiration. Includes background checks and compliance with NAC Chapter 432B.

NAC 432B.350 requires an annual fire safety inspection by the local fire marshal. A Certificate of Inspection must be obtained and posted. Applies to all licensed child care facilities. Frequency may increase if violations are found.

Child care facilities are inspected annually for sanitation, food safety, and communicable disease control. Facilities preparing or serving food must comply with local health codes. Inspection reports must be retained for at least 3 years.

Local building departments conduct periodic inspections to ensure compliance with fire, life safety, and accessibility codes (e.g., ADA, IBC). Required for occupancy permit, which is necessary for child care licensing. Frequency may vary by county.

LLCs with employees must file Form 941 (quarterly), Form 940 (annually), and issue W-2s. Even without employees, LLCs taxed as corporations may have filing obligations. This is a federal tax requirement, not specific to child care.

MBT is a payroll tax of 1.475% on wages exceeding $62,500 per employee per year. Applies to all employers in Nevada, including child care centers. Must register with Nevada Department of Taxation.

Nevada law (NRS 485.285) requires all motor vehicles registered to a business to carry minimum liability coverage: $25,000 bodily injury per person, $50,000 per accident, $20,000 property damage. Applies if the child care business owns or leases a vehicle used for transportation of children. Personal auto policies do not cover commercial use.

Not legally required by Nevada state law or child care regulations. However, strongly recommended for protection against claims of negligence, supervision failure, or abuse allegations. Some insurers bundle this with general liability in a business owner's policy (BOP).

Not required by Nevada law unless the products cause harm and lead to litigation. If a child care business sells tangible goods (e.g., retail items, prepared food), product liability exposure exists. No state mandate, but recommended if products are sold. General liability policies may include limited product liability coverage.

Liquor liability insurance is not required by statute but is typically mandated as part of obtaining a liquor license (NRS 369). Child care facilities are prohibited from serving alcohol under licensing rules (NAC 441A.470), so this does not apply. Included for completeness; not applicable to standard child care operations.

All LLCs are required to obtain an EIN from the IRS regardless of employee count due to their legal structure. This is mandatory for tax reporting purposes. Form SS-4 is used to apply.

Multi-member LLCs are taxed as partnerships and must file Form 1065. Single-member LLCs are disregarded entities unless electing corporate status, and report income on Schedule C. Child care businesses must also comply with household employment rules if hiring nannies or caregivers (Form 1040, Schedule H).

Employers must report work-related fatalities within 8 hours and hospitalizations within 24 hours. Required to maintain Injury and Illness Prevention Program, provide training, and post OSHA Form 300A annually. Specific hazards in child care include bloodborne pathogens, emergency preparedness, and safe sleep practices.

All child care centers are considered public accommodations under Title III of the ADA and must serve children with disabilities unless it would fundamentally alter services or pose a direct threat. Includes physical access, programmatic access, and reasonable modifications. Applies regardless of number of employees or facility size.

All businesses in Nevada with gross revenue over $4 million must file a Commerce Tax return. Most small child care centers will not meet this threshold, but must still file a 'zero return' if registered. Filing threshold is per 'taxpayer group' (e.g., parent company).

NAC 432B.470 requires at least one staff member on-site at all times to have current pediatric first aid and CPR certification. Certifications must be renewed every two years. Training must be from an approved provider (e.g., American Red Cross, American Heart Association).

All employees and volunteers with unsupervised access to children must undergo fingerprint-based background checks through the Nevada LiveScan system. Required under NAC 432B.310. Results are valid for two years.

License must be posted in a visible location. Also required: emergency procedures, staff qualifications, parent handbook, and local health/fire inspection certificates. Labor law posters (FLSA, OSHA, EEO) must also be displayed if employees are present.

NAC 432B.550 requires maintenance of enrollment records, incident reports, medication logs, staff training records, and background checks for at least 3 years. Must be available for inspection upon request by DPBH.

Federal law requires all employers with employees to display the OSHA Job Safety and Health – It's the Law poster. Available in English and Spanish. Must be visible to employees. Applies to all businesses with employees in the U.S.

NRS 613.350 requires employers to post information about discrimination protections. While no specific poster is mandated, NERC provides a recommended notice. Required for all employers with employees in Nevada.

NAC 432B.490 requires a written emergency plan including evacuation, shelter-in-place, and reunification procedures. Must be reviewed annually, practiced quarterly with staff, and documented. Must include communication with parents and local authorities.