Child Care / Day Care Permits & Licenses in Orem, UT

Required for all LLCs. Annual renewal report also required ($18 fee, due annually by formation anniversary date).

Applies to all LLCs in good standing.

Required for all licensed child care facilities serving 5+ unrelated children. Specific rules at https://dhhs.utah.gov/childcare/wp-content/uploads/sites/24/2023/12/R430-90-20231201.pdf (effective 12/01/2023). Home-based providers may qualify for license-exempt registration if serving fewer children.

Required for all child care providers, directors, employees, and volunteers. Mandatory prerequisite for Child Care License.

Required for installing playgrounds, fences, interior remodels. E.g., Utah County Building Dept (heritage.utahcounty.gov/155/Building-Permits).

Specific to child care occupancies; requires sprinklers/exits for >10 children. Local examples: SLC Fire (slc.gov/fire/prevention-division).

Local health depts conduct sanitation inspections (e.g., Salt Lake County Health; health department in each region per R392-700).

Required for staff handling food. Many child care programs trigger this.

Applies to LLCs using DBAs. Renewal every 5 years.

Child care services are generally exempt from sales tax in Utah. However, if the business sells items such as snacks, formula, or merchandise, sales tax registration may be required. See Utah Code § 59-12-103(13)(a)(i) for child care exemption. Confirm with the Utah State Tax Commission if any taxable sales occur.

All employers in Utah must register for state income tax withholding. Applies to wages paid to employees. Registration is done through the same portal as sales tax (Taxpayer Access Point).

Employers must pay state unemployment insurance (SUI) tax. New employers pay 2.7% on first $34,400 of wages per employee (2024 rate). Rate may change after experience rating is established.

Required if preparing/serving food; per Utah Food Service Sanitation Rule R392-100. Local enforcement.

Verifies compliance with building/fire codes for occupancy load. Varies by city (e.g., Provo provogov.com/260/Building).

Fire alarms mandatory; monitored systems need permit (e.g., SLC Police alarm ordinance).

Per local sign ordinances (e.g., SLC Title 21A.22).

Required for all employers with one or more employees, including part-time. Sole proprietors without employees are exempt unless they elect coverage. Child care providers classified under NAICS 624410 (Child Day Care Services) are subject to this rule.

While not mandated by statute directly, the Utah Child Care Licensing Rules (R435-10) require facilities to have liability insurance as a condition of licensure. This is enforced through the licensing process. Minimum coverage typically expected: $1 million per occurrence.

A $5,000 surety bond is required under Utah Admin. Code R435-10-7(3)(a)(ix) for licensed child care centers and large family homes. Exempt: small family home providers (serving ≤6 unrelated children). Bond ensures compliance with licensing rules and may be used to cover unpaid fines or restitution.

Required under Utah Code §41-1a-103 if business-owned vehicles are used. Minimum liability: $25,000 bodily injury per person, $50,000 per accident, $15,000 property damage. Higher limits may be required if transporting children (e.g., school bus standards may apply).

Not mandated by Utah law or child care licensing rules. However, strongly recommended for protection against claims of negligence, injury, or supervision failure. Not a condition of licensure.

No specific product liability insurance mandate. General liability insurance typically covers product-related claims. If selling food or goods, ensure policy includes product liability coverage. Not a standalone legal requirement.

Not applicable to child care operations. Utah law prohibits alcohol in child care facilities. No liquor license may be issued to a facility primarily serving minors. Therefore, liquor liability insurance is not required.

While sole proprietorships without employees may not need an EIN, LLCs with employees or multiple members generally must obtain one. Child care businesses typically hire staff and thus require an EIN.

Most LLCs with child care operations are taxed as sole proprietorships (single-member) or partnerships (multi-member). Profits are reported on owners’ personal returns. Self-employment tax (15.3%) applies to net earnings.

Employers must provide a safe workplace, including injury and illness prevention, hazard communication, and access to medical records. While child care centers are low-risk, they must still comply with general duty clause and reporting of work-related fatalities or hospitalizations.

Child care providers must make reasonable modifications to policies and practices to accommodate children and parents with disabilities. Facilities must be accessible if newly constructed or altered. Existing facilities must remove barriers where readily achievable.

The Toxic Substances Control Act (TSCA) requires asbestos inspections before renovations in buildings constructed before 1981. Renovation and repair activities in pre-1978 buildings must comply with EPA’s Renovation, Repair, and Painting (RRP) Rule if lead-based paint is present.

Utah requires all businesses earning income in the state to register for income tax purposes. Most LLCs are pass-through entities, so income is reported on owners' individual returns. However, registration may still be required if the LLC elects corporate taxation or has nexus in Utah. No separate 'state income tax' for the LLC unless it files as a corporation.

While not a tax per se, this annual report includes a fee based on gross revenue. For LLCs with less than $10,000 revenue: $18; over $10,000: $50. This satisfies the state's 'privilege tax' for doing business. Required for all LLCs registered in Utah.

Most cities and counties in Utah (e.g., Salt Lake City, Provo, Ogden) require a local business license or privilege tax. Fees and requirements vary. For example, Salt Lake City charges a $25 license fee plus a $10 annual renewal. Contact local government for specific rules.

All child care centers in Utah must be licensed by the Department of Health. Requirements include staff-to-child ratios, safety standards, background checks, and program curriculum. Annual renewal required. Apply early — processing may take 60–90 days.

Specific counties like Salt Lake (slco.org/business-license), Utah County (heritage.utahcounty.gov/156/Business-License), Davis (gov.utahcounty.gov/dept/clerk/auditor/licenses/business.asp). Check county clerk for exact ordinance.

Examples: Salt Lake City (slc.gov/business-services/business-licenses); Provo (provo.org/247/Business-Licenses); Ogden (ogdencity.com/199/Business-Licenses). Always verify with city business license dept.

Child care providers must ensure that all advertising (websites, brochures, social media) is truthful and not misleading. Claims about safety, staff qualifications, or curriculum must be substantiated.

Child care workers are typically non-exempt under the Fair Labor Standards Act (FLSA), requiring minimum wage ($7.25/hour) and overtime (1.5x regular rate after 40 hours/week). Employers must maintain accurate records of hours worked and wages paid.

Covered employers must provide eligible employees up to 12 weeks of unpaid, job-protected leave per year for specified family and medical reasons, including newborn care or serious health conditions.

Employers must complete Form I-9 to verify identity and work authorization for all employees. Electronic versions are allowed through E-Verify, which is not federally required unless in certain federal contracts or state-mandated.

Federally funded program reimburses providers for serving nutritious meals and snacks. Requires compliance with meal pattern requirements, recordkeeping, and periodic reviews. Participation is voluntary but common among licensed centers.

Required by federal law for all staff and household members with direct access to children in programs receiving CCDBG funds. Utah enforces this through state licensing, but compliance is federally mandated for funded providers. Fingerprint-based checks are standard.

All Utah LLCs must file an annual report by May 1 each year. Failure to file may result in administrative dissolution. The report confirms business address, registered agent, and entity status.

Child care facilities must renew their operating license annually. The renewal process includes a compliance review and inspection. Applications must be submitted at least 30 days before expiration.

All licensed child care facilities must undergo annual fire safety inspections. Inspections ensure compliance with egress, smoke detectors, fire extinguishers, and evacuation plans. Local fire departments coordinate scheduling.

Routine health inspections assess sanitation, food handling, diapering procedures, illness control, and facility cleanliness. Inspections are conducted by local health departments in coordination with DHHS.

Child care facilities must comply with accessibility, egress, and occupancy standards. Inspections may be coordinated with fire or health inspections. Frequency depends on local ordinances.

Employers must file Form 941 (quarterly) and Form 940 (annually) to report federal income tax, Social Security, Medicare, and federal unemployment (FUTA) taxes. Form 940 is due January 31 following the tax year.

Employers must file withholding tax returns (Form TC-721) monthly or quarterly. An annual reconciliation (Form TC-721A) is due by January 31. Electronic filing required for most businesses.

Sales tax license does not require separate renewal but requires regular reporting. Returns (Form TC-600) are due monthly, quarterly, or annually based on liability. Most child care providers are not required to collect sales tax unless selling goods.

All child care providers and staff must complete at least 10 hours of approved training annually. At least 3 hours must be in pediatric first aid and CPR. Training must be from an approved provider and documented.

Required records include attendance, medication administration, incident reports, staff training, emergency contacts, and immunization records. Must be available for inspection at all times.

Child care centers often require conditional use permit in commercial zones. E.g., Salt Lake City Code 21A.32.040; Provo Municipal Code 14.35 for home occupations.

Must display current child care license, staff training records, emergency procedures, and labor law posters (e.g., minimum wage, OSHA, EEO). Posters available from DHHS and Utah Labor Commission websites.

Facilities must report serious incidents (e.g., hospitalization, suspected abuse) to DHHS within 24 hours. A written report must follow within 5 business days. Failure to report is a violation of state law.

Effective January 1, 2025, all employers with one or more employees must register with Utah Paid Leave. Contributions begin January 1, 2026. Employers must file quarterly reports and remit premiums. This is a new program with phased implementation.