Child Care / Day Care Permits & Licenses in Columbia, SC

Many South Carolina counties and cities (e.g., Columbia, Charleston, Greenville) require a local business license. Fees and requirements vary. Check with the local clerk or treasurer’s office. Example: City of Columbia Business License – https://columbiasc.gov/departments/finance/business-license

Required for all employers and most LLCs. Apply online via IRS Form SS-4. Single-member LLCs with no employees may use owner’s SSN, but EIN is recommended for liability protection.

Licensing requirements include staff qualifications, background checks, facility safety, and program standards. Apply through DSS regional offices. See SC Licensing Regulation 61-10.

All SC counties require a business license for child care LLCs; fee schedules published by each county treasurer. Specific child care rates may apply based on capacity.

Required in all SC municipalities. Must specify child care business type. Check specific city code of ordinances (e.g., Charleston Code Sec. 56-1 et seq.).

Child care centers typically require special use permit or conditional use approval in commercial/residential zones. Home-based care needs home occupation permit. Verify with local zoning ordinance (e.g., Richland County Zoning Ordinance Sec. 26-100).

Required for home-based day care. Limits on traffic, signage, employees per local code.

Required for playground installation, classroom partitions, ADA ramps, etc. Must meet child care facility standards.

Local fire dept conducts inspection for occupancy. Requires extinguishers, exits, alarms per SC Fire Code (NFPA 101). Certificate required for DSS license.

Required for all LLCs to legally form the entity. Renewal via Annual Report.

Applies to all LLCs; maintains good standing.

Renewal every 10 years for $10.

Required for all family childcare homes and group/day care centers serving 1+ unrelated children. Includes background checks, inspections, training prerequisites (e.g., CPR/First Aid, 15 hours annual training).

SCSCMS registry required for all staff; includes fingerprint-based state and federal checks. Owner/operators included.

Required if providing food; includes plan review ($200+) and inspections. Separate from federal CACFP.

Child care services are generally exempt from sales tax in SC, but if taxable items (e.g., prepared food, merchandise) are sold, registration is required. See SC DOR Regulation 117-303 (Rev. 1/2023).

Required for all employers in South Carolina. Must file Form SC SD-100 or register online via MyDORWAY.

Employers must register using Form UC-2 or online via SCeFile. Tax rate varies by experience rating; new employers pay 2.7% on first $6,000 of wages per employee (as of 2024).

All LLCs in South Carolina are subject to an annual $200 corporate license fee, regardless of income. This is not based on franchise tax but is a flat fee for LLCs doing business in SC. Due by April 15 each year. See SC Code Section 12-20-210(A)(2).

DHEC environmental health inspection for sanitation, water quality, sewage. Local DHEC offices enforce.

Verifies compliance with building, fire, zoning codes for child care use.

Child care centers often have sign restrictions in residential zones.

Required for commercial child care centers per fire code.

Category 2 or 3 permit typically required for child care meal programs.

Mandatory for all employers with four or more employees in South Carolina, including LLCs. Sole proprietors without employees are exempt. Child care operations are classified under NAICS 624410 and typically assigned risk code 0117 (Day Care – Non-Medical). Coverage must be obtained through private insurers or the South Carolina Workers' Compensation Assigned Risk Plan.

While not a standalone state law, the South Carolina Child Care Licensing Regulations (R.67-8) require licensed child care providers to maintain liability insurance as a condition of licensure. Minimum recommended coverage is $1 million per occurrence. Required by SCDSS for approval and renewal of child care licenses.

A surety bond of $10,000 is required for all licensed child care facilities in South Carolina as per Regulation R.67-804. The bond ensures compliance with state child care regulations and may be used to cover fines or restitution. Bond must be issued by a surety company licensed in South Carolina.

South Carolina law (Section 38-77-140) requires all motor vehicles registered to a business to carry minimum liability coverage: $25,000 bodily injury per person, $50,000 per accident, and $25,000 for property damage. This applies if the LLC owns or leases vehicles used to transport children. Personal auto policies do not cover commercial use.

Not legally mandated by South Carolina state law or licensing regulations, but strongly recommended for child care providers to protect against claims of negligence, supervision failure, or emotional harm. While not a condition of licensure, many providers obtain it as part of risk management. SCDSS does not require it, but may be required by lease agreements or funding programs.

Not required by South Carolina unless the business sells tangible goods to the public. If a child care provider sells products (e.g., baked goods, crafts), they may be liable for defects and should carry product liability coverage. This is typically an extension of general liability insurance. No state mandate exists specifically for child care providers in this context.

Not applicable to standard child care operations. Required only if the business holds an alcohol license (e.g., for special events). Child care facilities are prohibited from serving alcohol under normal licensing rules. If operating a facility that hosts adult events with alcohol, liquor liability insurance would be required. South Carolina Alcoholic Beverage Control Law (SC Code § 61-4) governs such cases.

While not all single-member LLCs without employees need an EIN, most child care businesses will need one due to employment or tax filing requirements. The EIN is used for IRS and state tax reporting.

As an LLC, income passes through to owners unless taxed as a corporation. Child care business owners must pay self-employment tax and report income on Schedule C. Multi-member LLCs file Form 1065.

Employers must provide a safe workplace, maintain injury and illness logs (OSHA Form 300) if over 10 employees, and comply with hazard communication standards. Child care facilities must ensure safe handling of cleaning chemicals and emergency preparedness.

All child care programs, regardless of size or funding, are considered public accommodations and must comply with ADA Title III. This includes admitting children with disabilities, making reasonable modifications, and ensuring accessibility of facilities where readily achievable.

Required for firms performing paid renovations in pre-1978 housing or child-occupied facilities. Child care centers are considered child-occupied facilities. Firms must be EPA-certified and use lead-safe practices.

Child care businesses must ensure all advertising (websites, brochures, social media) is truthful and not misleading. Claims about safety, curriculum, or staff qualifications must be substantiated. Applies to all businesses under FTC Act Section 5.

FLSA requires payment of federal minimum wage ($7.25/hour) and overtime (1.5x regular rate for hours over 40/week). Child care workers are covered employees. Special rules may apply for live-in workers.

FMLA requires eligible employees to be granted up to 12 weeks of unpaid, job-protected leave for specified family and medical reasons. Most small child care businesses may not meet the 50-employee threshold.

All employers must complete Form I-9 to verify identity and work authorization for every employee. Physical or electronic storage required for inspection. Applies to all U.S. employers.

CACFP reimburses providers for serving nutritious meals and snacks. Requires adherence to meal pattern requirements, recordkeeping, and periodic review. Participation is voluntary but common among licensed day cares.

All LLCs registered in South Carolina must file an annual report by April 15 each year. This is a requirement for maintaining good standing. The report includes business address, registered agent, and management structure.

All child care providers must renew their license annually. The renewal process includes background checks, compliance with health and safety standards, and submission of updated policies. Fee is $75 per year per facility. See SC Regulation 113-101.

All licensed child care facilities must undergo fire safety inspections every two years. Inspectors evaluate exits, fire extinguishers, smoke detectors, and evacuation plans. Facilities must correct violations within a specified timeframe.