Child Care / Day Care Permits & Licenses in East Providence, RI

LLC taxed as partnership files Form RI‑1065; if electing corporate tax, file RI‑1120. Individual members report income on RI‑1040.

LLC must file federal partnership return (Form 1065) unless taxed as corporation (Form 1120).

Covers sanitation, water quality, food handling if meals provided.

Required for playground installation, room conversions, etc.

Complies with Providence Zoning Ordinance Article 6 signage standards.

Required for child care centers >2,500 sq ft or multi-story.

All businesses require; child care classified under 'service' or 'child care' license.

Providence Zoning Ordinance Sec. 17.202 allows with limits on traffic/clients.

Rhode Island law (RI Gen. Laws §§ 28‑2‑1 et seq.) requires all employers with at least one employee to carry workers’ comp insurance. Sole proprietors with no employees are exempt.

Minimum coverage of $1,000,000 per occurrence and $2,000,000 aggregate is required for all licensed child‑care facilities (RI Child Care Licensing Handbook, § 4‑2‑03).

DCYF lists professional liability insurance as a best‑practice recommendation but does not make it a statutory requirement.

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Minimum coverage of $10,000 per child for accidental injury is required (RI Child Care Licensing Handbook, § 4‑2‑05).

Rhode Island law requires any vehicle used for the transport of passengers for hire (including child‑care transport) to carry commercial auto liability insurance with minimum $300,000 per accident bodily injury coverage.

Not required for child‑care facilities because they do not serve alcohol.

State law does not mandate product liability insurance for child‑care centers, but it is strongly recommended to protect against claims arising from sold goods.

All LLCs, even single‑member, must have an EIN if they have employees or elect to be taxed as a partnership or corporation.

Single‑member LLCs are disregarded entities and report on Schedule C. Multi‑member LLCs file Form 1065 and issue Schedule K‑1 to members.

Even if the LLC has no employees, filing Form 941 is not required, but the employer must still obtain an EIN.

Child‑care centers with fewer than 10 employees are exempt from the standard OSHA recordkeeping requirement, but must still comply with general safety standards.

Covers requirements for safe play equipment, indoor air quality, emergency preparedness, and staff training specific to child‑care environments.

Child‑care centers are considered places of public accommodation and must provide reasonable modifications for children and staff with disabilities.

Required for all LLCs. Online filing available via sosRI portal.

All LLCs must file annually to maintain good standing.

Renew every 3 years for $10. Required if DBA used.

Required for all center-based, group, or family child care (3+ unrelated children). DHS inspects facilities.

Prerequisites: Associate's degree in early childhood ed, 12 credits ECE, 3 years experience, background check, CPR/First Aid. Updated rules effective 2023.

Required for all staff, volunteers, household members 18+ in family child care.

Max 12 children; provider must live on premises. Zoning approval often required.

Most child care exempt from sales tax on services but may apply to food/supplies.

Quarterly filings required after registration.

Child‑care centers that only provide non‑taxable care services are generally exempt from sales tax. If the center sells taxable items, it must obtain a sales tax permit and file returns.

Most small child‑care providers file quarterly; the Division assigns filing frequency after registration.

LLCs taxed as partnerships file Form RI‑1065; if electing corporate tax treatment, file Form RI‑100.

If the LLC is taxed as a partnership, the partnership return is due, and each member reports income on their personal return.

Registration provides a withholding account number used on quarterly filings.

Electronic filing is encouraged via the RI Tax Online portal.

Registration provides an employer account number for UI contributions.

Electronic filing via the RI UI Online portal is required for most employers.

The Gross Receipts Tax applies to businesses with annual gross receipts > $100,000 that sell taxable goods.

Most small providers are not subject; include only if condition met.

Most typical child‑care operations do not generate hazardous waste, but use of certain chemicals may trigger RCRA applicability.

Even if the center only uses a static website, COPPA does not apply unless personal data is collected.

Applies to brochures, website claims, enrollment promises, and any promotional material.

All staff who are not exempt (e.g., teachers, aides) must be paid at least the federal minimum wage and overtime for >40 hours/week.

Most small child‑care LLCs will fall below the 50‑employee threshold, making FMLA inapplicable unless the center is part of a larger organization.

Retain I‑9 forms for 3 years after hire or 1 year after termination, whichever is later.

Most child‑care centers employ adult staff, so this provision typically applies only if a teenager is hired for limited duties.

Rhode Island adopts the FDA Food Code through its Department of Health; child‑care centers must follow the same food‑handling standards.

All LLCs organized in Rhode Island must file an annual report with the Secretary of State by May 31. The filing can be completed online.

All businesses operating within Providence must obtain a Business License Tax certificate, regardless of activity type.

Filing can be completed online via the Providence Business Portal.

Warwick also imposes an annual Business License Tax based on gross receipts (approximately $0.08 per $100).

Rhode Island repealed the statewide Business Privilege Tax in 2019; no longer applicable.

Family day care homes (up to 12 children) allowed by right in residential districts; larger centers require special use permit. Confirm zoning district compliance.

Required for commercial child care centers; residential family day cares may be exempt if no modifications.

Required for all child care facilities; includes fire alarm, extinguishers, exits. Complies with NFPA 101 Life Safety Code.

Quarterly payments are required when expected annual tax > $1,000.

Employers must deposit federal income tax, Social Security, and Medicare taxes.

Report wages and UI contributions for each employee.

All employers with non‑exempt employees must maintain workers’ comp coverage.

Renewal requires submission of updated staff qualifications, health records, and compliance checklists.

Each direct‑care staff member must complete at least 6 hours of approved early‑childhood education training annually.

Certification must be from an approved provider (e.g., American Heart Association).

Health inspector reviews sanitation, food handling (if applicable), and child‑to‑staff ratios.

Inspection includes fire extinguishers, evacuation plans, and exit signage.

Ensures compliance with the Rhode Island Building Code and ADA accessibility standards.

Report total enrollment numbers, staff‑to‑child ratios, and any changes in program.

Report must include details of the incident, actions taken, and follow‑up plan.

Most small child‑care centers are not routinely required to submit a separate financial report unless audited.

Include FLSA, OSHA, EEOC, and Rhode Island minimum wage & paid sick leave posters.

Records include attendance logs, staff qualifications, health records, incident reports, and enrollment contracts.

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