Child Care / Day Care Permits & Licenses in Erie, PA

Required for all LLCs. Annual Decennial Report also required every 10 years ($70 fee).

Not required for PA-formed LLCs.

Renewal every 10 years with Decennial Report.

Required for facilities serving 7+ unrelated children under 13. Provisional license first year.

Registration for ≤6 children; license for 7-12. Includes health/immunization requirements for staff.

Required for all who have direct child contact. Also requires FBI and State Police checks.

Most child care exempt from sales tax but register if applicable.

Required for withholding PA personal income tax.

All employers meeting threshold must register.

Child care services themselves are generally exempt from sales tax in PA. However, if the business sells tangible personal property (e.g., food, drinks, school supplies) to parents or third parties, a sales tax license is required. See PA Title 72, Chapter 60.

Required for all employers in PA. Includes withholding state income tax from employee wages. Registration is done via PA-100 form.

LLCs are generally pass-through entities; owners report income on personal PA-40 returns. However, the business must still register with the Department of Revenue for tax tracking. Multi-member LLCs may need to file PA-20S/PA-65 if electing corporate treatment.

All employers with employees in PA must register with the UC Service Center. New employers typically pay 3.68% for first 3–5 years. Form UC-1 is used for registration.

Most LLCs are not subject to franchise tax if treated as pass-through entities. Applies only if the LLC files federal Form 1120 (C-corp). Single-member and multi-member LLCs filing as partnerships or disregarded entities are exempt.

Many Pennsylvania cities and counties impose local earned income taxes on businesses and individuals. Employers must withhold and remit. Registration typically through local tax collector (e.g., Berkheimer, Keystone Collections). Examples: Pittsburgh, Philadelphia, Scranton. Confirm requirements with local tax office.

Required for all businesses; LLCs register via PhilaNext portal

Specific "Day Care Center" license category under L&I; zoning approval required prior

Child care centers permitted in commercial/institutional zones (e.g., CMX-2.5); ZBA variance may be needed

Required for child care facility upgrades to meet safety standards

Group E occupancy (educational/day care) requires sprinklers, exits, fire alarms

Verifies compliance with building, fire, and zoning codes

Required if food prep beyond simple snacks; child care nutrition standards apply

Mandatory for child care facilities >2,500 sq ft or multi-story

Specific "Day Care Center" occupancy license; fire and health inspections prerequisite

Child care uses permitted in EI, EI-A, EI-B zones; conditional in others

Complements state certification; sanitation and safety inspections

Mandatory for all employers with employees under the PA Workers' Compensation Act. Sole proprietors with no employees are exempt. Coverage must include medical, disability, and death benefits.

Not mandated by statute but required as part of licensing standards under 55 Pa. Code § 3270.17. Recommended minimum $1 million per occurrence. Covers slip-and-fall, property damage, and other third-party bodily injury claims.

A $10,000 surety bond is required for all group and family child care homes under 55 Pa. Code § 3270.17. This is a license bond to ensure compliance with state child care regulations. Not required for legally exempt providers (e.g., relatives, short-term care).

Required under PA Financial Responsibility Law for all vehicles registered to a business. Minimum liability limits: $15,000 bodily injury per person, $30,000 per accident, $5,000 property damage. Higher limits recommended for child transport.

Not legally required in Pennsylvania for child care providers. However, strongly recommended to cover allegations of negligence, supervision failure, or educational malpractice. Often included in umbrella policies.

Not legally required unless selling physical products (e.g., toys, food). Most general liability policies include limited product liability coverage. Child care providers who do not sell goods are not required to carry separate product liability insurance.

Only applicable if the child care business serves alcohol (e.g., at an event). Not typical for child care providers. Requires a PLCB license and compliance with dram shop laws.

All licensed child care centers must renew their registration annually by June 30. The renewal process includes submission of updated policies, staff qualifications, and compliance documentation. Fee is non-refundable.

Required for all child care facilities under 55 Pa. Code § 3270.52. Inspection ensures compliance with the Pennsylvania Fire Prevention Code (Act 214). Facilities must correct deficiencies within 30 days.

Conducted by local or state health departments under 28 Pa. Code § 201.1. Covers food handling, hygiene, disease control, and sanitation. Report must be posted publicly.

All Pennsylvania LLCs must file an annual report with the Department of State. Due each year on the anniversary month of formation. Must be filed online via PENN File system.

Form 940 reports Federal Unemployment Tax Act (FUTA) tax. Due annually even if no tax is owed. Applies only to employers with paid staff.

Form 941 reports income taxes, Social Security, and Medicare taxes withheld from employees. Required quarterly for all employers.

Employers must file PA-1000 or PA-1000S electronically. Filing frequency determined by annual withholding amount. Must register via PA Online Business Tax Registration (PA-100).

Sales tax license (via PA-100 registration) does not require renewal but must be maintained. Sellers must file returns (Form REV-186) monthly, quarterly, or semi-annually.

Required records include attendance, staff qualifications, immunization records, incident reports, medication logs, and parent communications. Must be available for inspection at all times. Per 55 Pa. Code § 3270.61.

Facility must post current child care license, Keystone STARS rating, and most recent health inspection report. Required under OCDEL policy and 55 Pa. Code § 3270.42.

Required postings include PA Minimum Wage, OSHA, IRS Withholding, and FMLA. Must be visible to employees. Federal posters available at dol.gov; PA posters at dli.pa.gov.

Per 55 Pa. Code § 3270.72, all staff must have current pediatric first aid and CPR certification from an approved provider (e.g., American Red Cross, American Heart Association). Certification must be renewed every 2 years.

Mandated by Act 126 of 2014. Must complete 3 hours of training every 24 months. Course available at https://www.dhs.pa.gov/ChildWelfare/MandatedReporter/Pages/default.aspx

Per 55 Pa. Code § 3270.52, facilities must conduct and document a fire drill monthly. Records must include date, time, evacuation time, and any issues. Records retained for 4 years.

Per 55 Pa. Code § 3270.53, facilities must conduct and document one evacuation and one shelter-in-place drill quarterly. Must include children and be recorded with date, time, duration, and outcome.

STARs-participating providers must submit annual data on staff education, curriculum, family engagement, and program improvements. Required for maintaining or advancing STARs level.