Child Care / Day Care Permits & Licenses in Cincinnati, OH

Even single-member LLCs without employees may need an EIN to open a business bank account or if they elect corporate taxation. Not required solely for formation, but functionally necessary for operations involving payroll or banking.

By default, a single-member LLC is disregarded (taxed as sole proprietorship); multi-member LLC taxed as partnership. Must file Form 940 (FUTA), Form 941 (quarterly payroll), and deposit payroll taxes. Child care businesses often have employees, triggering these requirements.

LLCs with employees must comply with OSHA’s General Duty Clause and standards such as hazard communication, emergency action plans, and bloodborne pathogens (relevant in child care for diapering or first aid). No requirement for businesses with 10 or fewer employees unless in a high-risk industry, but recordkeeping (Form 300) is conditionally required if injury occurs.

All child care centers are considered public accommodations under Title III of the ADA. Must provide equal opportunity to children with disabilities, make reasonable modifications, ensure physical accessibility (if in existing or new construction), and avoid discriminatory policies. Applies regardless of number of employees or size.

Under the Renovation, Repair, and Painting (RRP) Rule, firms must be EPA-certified and use lead-safe practices. Child care facilities are considered 'child-occupied facilities' (defined as spaces visited regularly by children under 6), triggering stricter requirements. Requires certified renovator on-site.

Required for all LLCs. Annual report required thereafter ($0 fee).

No fee but mandatory to maintain good standing.

Most commercial day cares fall under Type A or Center licensing. See capacity chart at https://jfs.ohio.gov/ocf/TypeA.stm

Includes prerequisites - background checks, CPR/First Aid, 15 hours annual training

Lower regulatory burden than full licensing; background checks required

Required if using assumed/business name.

ALL child care providers must participate in ODJFS licensing/approval system. No standalone operation possible.

Child care services are generally exempt from Ohio sales tax unless they include taxable tangible personal property. However, if taxable items are sold (e.g., infant formula, clothing), registration is required. Services alone do not trigger sales tax liability.

Child care providers must avoid deceptive advertising (e.g., false claims about accreditation, staff qualifications, or capacity). If website collects personal information from children under 13, must comply with COPPA (Children's Online Privacy Protection Act). Applies to online enrollment forms, newsletters, or apps.

All employers, including LLCs, must verify identity and work eligibility for every employee using Form I-9. Applies regardless of number of employees. Not filed with government but must be retained for inspection.

Child care workers are typically non-exempt and entitled to minimum wage ($7.25/hr federally) and overtime (1.5x regular rate after 40 hours/week). Some exemptions may apply to administrative or executive staff, but most caregivers do not qualify. FLSA applies to enterprises with $500,000+ in annual business or those engaged in interstate commerce (which most child care centers meet via food, supplies, or online activity).

Covers eligible employees (12 months, 1,250 hours) for up to 12 weeks of unpaid, job-protected leave for birth, adoption, or serious health condition. Child care businesses with fewer than 50 employees are exempt under the 'small business exemption'.

There is no federal license required to operate a child care or day care business. Licensing is handled exclusively at the state level (in Ohio, by the Ohio Department of Job and Family Services). Federal regulations focus on tax, labor, safety, and anti-discrimination compliance.

All Ohio LLCs must file an annual report with the Ohio Secretary of State to maintain active status. The report includes business address, registered agent, and manager/member information.

All child care centers and large family child care homes must be licensed by ODJFS. License renewal requires compliance with Ohio Administrative Code 5101:2-12-01 through 5101:2-12-50.

Required for all licensed child care providers. Includes review of smoke detectors, fire extinguishers, evacuation plans, and egress routes. Report submitted to ODJFS.

Applies to child care centers that provide meals or snacks. Must comply with Ohio Food Code (OAC 3717-1-01 et seq.).

Ensures compliance with Ohio Building Code (OAC 4101:1-1-01). Required for centers operating in non-residential buildings.

LLCs with employees must file Form 941 quarterly and Form 940 annually. Single-member LLCs without employees may not need to file employment taxes.

Employers must withhold Ohio income tax from employee wages and file Form IT 501 or electronic return.

Specific limits on traffic, signage, employees. Commercial locations require separate zoning approval.

Required for all businesses selling taxable goods/services in Franklin County; child care may qualify.

Required for any structural changes to meet child care safety standards.

Assembly occupancy inspection for child care facilities; covers sprinklers, exits, extinguishers.

Required for all licensed child care; includes food service if applicable.

Confirms compliance with building, fire, zoning codes.

Size/location restrictions stricter in residential zones.

Annual inspection separate.

Ohio law requires all employers with employees to have workers' comp coverage through the Ohio BWC. Sole proprietors without employees are exempt. Child care operations with employees must enroll. Coverage includes medical treatment and wage replacement for work-related injuries.

Required by ODJFS for all licensed child care centers and group/child care homes. Minimum $1 million per occurrence and $3 million aggregate in general liability coverage. Must name the provider and ODJFS as additional insureds. Not a workers' comp substitute.

Ohio requires a $5,000 surety bond for all licensed child care centers and group homes. The bond ensures compliance with state child care laws and regulations. It may be used to cover unpaid fines or restitution due to regulatory violations. Not required for family child care homes (under 7 children).

Ohio law mandates minimum liability coverage ($25,000 bodily injury per person, $50,000 per accident, $25,000 property damage) for all registered vehicles. Personal auto policies typically exclude business use. Commercial policy required if transporting children or using vehicle for child care operations.

While not explicitly mandated by Ohio statute, ODJFS licensing standards strongly recommend professional liability (E&O) insurance to protect against claims of negligence, supervision failure, or abuse allegations. Required by many landlords, funding partners, and grant programs. Considered a best practice and de facto requirement for licensed providers.

Ohio does not mandate standalone product liability insurance. However, if a child care business sells tangible goods, it assumes liability for defective or harmful products. Coverage is typically included under general liability policies. Recommended but not legally required unless specified by contract or grantor.

Not applicable to standard child care operations. Required only if the business holds a liquor permit (e.g., for a special event or co-location with a venue). Most child care providers are prohibited from serving alcohol under licensing rules. This is not a standard requirement for child care.

At least one staff member trained in pediatric first aid and CPR must be on-site at all times. Certification must be from a nationally recognized provider (e.g., American Red Cross, AHA).

Child care services are generally exempt from sales tax in Ohio, but sales of items like snacks, supplies, or merchandise may be taxable.

Required posters include OSHA Job Safety and Health, FMLA, Equal Employment Opportunity, and Ohio Bureau of Workers’ Compensation (BWC) notice.

The official ODJFS-issued license and capacity sign must be visibly posted at the entrance of the facility.

All child care staff must complete ODJFS-approved training on recognizing and reporting child abuse and neglect.

Includes topics such as health, safety, child development, and behavior management. Must be documented and retained for inspection.

Includes enrollment records, immunization documentation, incident reports, staff training logs, and personnel files.

Includes BCI/FBI criminal background checks, OAC registry check, and child abuse/neglect check. Required for all employees, volunteers, and household members in family child care homes.

All Ohio employers with employees must carry BWC coverage. New employers must register within 30 days of hiring first employee.

Employers must report wages and pay unemployment insurance tax (rate varies by experience rating).