Child Care / Day Care Permits & Licenses in Chesapeake, VA

Employers must pay Virginia UI tax on first $8,000 of wages per employee annually. Rate varies by experience rating (0.1% to 6.2%).

Required for all LLCs; online filing available. Annual registration fee of $50 due May 1 each year (separate requirement below).

Applies to all LLCs; filed online via CIS system.

Required for all child care programs serving 4+ unrelated children (non-exempt) or religious-exempt programs; application includes background checks, inspections, training. See full requirements at https://www.dss.virginia.gov/family/dcfs/cb/childcareorient.pdf. Religious exemption requires separate application.

Virginia imposes a franchise tax on corporations based on net worth or capital stock. However, most LLCs are pass-through entities and are not subject to this tax. General business corporations pay $1.10 per $1,000 of net capital or minimum $100. Not applicable to typical child care LLCs unless structured as a corporation.

All localities in Virginia impose a BPOL tax (also called a privilege tax) on businesses operating within their jurisdiction. The rate is based on gross receipts and business type. Child care providers should contact their local treasurer’s office for exact filing requirements and rates.

Required for all LLCs with employees or multiple members. Even single-member LLCs should obtain an EIN for banking and compliance purposes. Apply online via IRS website.

Virginia does not impose entity-level income tax on LLCs. Instead, income passes through to owners, who report it on their individual Virginia income tax returns (Form 760). The LLC may still need to file Form 763P if it has multiple members.

Some localities (e.g., Fairfax County, Richmond) impose a local meals tax on prepared food. If a child care provider charges parents separately for meals or snacks, they may be required to collect and remit local meals tax. Most child care services include meals as part of tuition and are exempt.

All localities require a business license for child care operations; fees based on projected gross receipts. Check specific city/county clerk.

Child care centers require special use permit (SUP) in most residential zones; home-based care limited to 4-12 children depending on locality zoning code (e.g., Fairfax County Zoning Ordinance § 6-406).

Required for family day homes (up to 12 children); strict limits on traffic, signage, employees (e.g., Arlington County Code § 4.5.2).

Required for child care facility modifications to meet Virginia Uniform Statewide Building Code (USBC) child care standards.

Strict size, lighting, placement rules (e.g., Loudoun County Sign Ordinance Chapter 644).

Required if providing food; must pass plan review and inspections per Virginia Food Regulations (12VAC5-421).

Required for all operators, employees, volunteers with direct child access. Includes FBI/VA SP-167 form and CPS central registry check. Mandatory prerequisite for child care licensure.

Applies only if using DBA; filed via SCC online system. No exam/prerequisites.

Not a uniform state license; child care providers must register with local Commissioner of Revenue. No state-level general business license. Fees based on gross receipts; child care may qualify for exemptions in some areas.

Child care services themselves are generally exempt from sales tax in Virginia. However, if the business sells tangible personal property (e.g., snacks, supplies) to parents, a sales tax permit may be required. See Virginia Regulation (VR) 130-10-100.

Required for all employers in Virginia. Must withhold state income tax from employee wages. Registration includes assignment of a Withholding Tax Account Number.

Not applicable to typical child care operations. However, if the business hosts adult events where alcohol is served (e.g., fundraising dinners), liquor liability insurance is strongly recommended. Virginia ABC holds permittees strictly liable for damages caused by intoxicated guests.

Required for all LLCs, especially those with employees or who file employment, excise, or alcohol/tobacco/firearms taxes. Even single-member LLCs should obtain an EIN to open a business bank account and maintain liability protection.

LLCs are pass-through entities by default. Profits/losses are reported on owners' personal tax returns. Multi-member LLCs file Form 1065; single-member LLCs report on Schedule C. Self-employment tax applies to net earnings.

Applies to all employers with employees. Child care providers must maintain a safe workplace, post OSHA poster (Form 2203), report fatalities or hospitalizations, and keep injury/illness records if required (employers with 10+ employees generally must keep Form 300 logs).

All child care providers are considered public accommodations under Title III of the ADA. Must admit children with disabilities unless admission would fundamentally alter the program. Must make reasonable modifications and ensure accessibility in facilities, programs, and policies.

Under the Renovation, Repair, and Painting (RRP) Rule, firms performing renovations on child-occupied facilities (including day care centers) built before 1978 must be EPA-certified and use lead-safe practices. Applies to interior or exterior work that disturbs more than 6 square feet of painted surface.

Child care providers must ensure all advertising (websites, brochures, social media) is truthful and not misleading. Must substantiate claims (e.g., "state-of-the-art safety," "highest-rated in Virginia"). Applies to all businesses, but especially important in child services where trust is critical.

FLSA applies to child care workers. Must pay at least federal minimum wage ($7.25/hour) and overtime (1.5x regular rate for hours over 40/week). Some exemptions may apply, but most child care staff are non-exempt. Also prohibits oppressive child labor (e.g., hiring minors under 14 in non-agricultural roles).

Requires eligible employers to provide up to 12 weeks of unpaid, job-protected leave for qualifying medical and family reasons. Most small child care businesses will not meet the 50-employee threshold, but must assess annually.

Mandatory for child care; requires sprinklers, exits, extinguishers per USBC Fire Prevention Code (e.g., Henrico County Fire Code compliance).

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

Required for commercial child care centers per NFPA 72 and local adoption of fire code.

Required via site plan review in most localities (e.g., Arlington County Code § 25.04).

Mandatory for all employers with two or more employees in Virginia, including LLCs. Sole proprietors without employees are exempt. Coverage must be obtained through private insurer or self-insurance (if approved).

Not mandated by statute directly, but required as part of compliance with Virginia Child Care Licensing Standards (12VAC35-151-10 et seq.). The Virginia Department of Social Services requires proof of liability insurance covering bodily injury and property damage as part of licensing. Minimum recommended coverage: $1 million per occurrence.

A surety bond of $5,000 is required for all licensed child care centers and group homes under 12VAC35-151-120. This bond ensures compliance with state regulations and protects against financial loss due to operator misconduct or closure without notice. Bond must be issued by a surety company licensed in Virginia.

Virginia law requires all motor vehicles registered to a business to carry liability insurance with minimum limits: $25,000 per person for bodily injury, $50,000 per accident for bodily injury, and $20,000 for property damage (25/50/20). Applies to any vehicle used in business operations, including transporting children.

Not legally required by Virginia state law or VDSS regulations, but strongly recommended for protection against claims of negligence, supervision failure, or improper discipline. Often included in general liability policies or available as a rider.

Not mandated by Virginia law for child care providers. However, if the business sells food items, toys, or other goods to parents or the public, product liability coverage is advisable. General liability insurance may cover some claims, but not all.

All employers must complete Form I-9 to verify identity and work authorization for every employee. Must retain forms for 3 years after hire date or 1 year after employment ends, whichever is later. Applies to all employees, regardless of citizenship.

While child care licensing is primarily state-regulated, participation in the Child Care and Development Fund (CCDF) requires compliance with federal standards and reporting. This includes background checks, health and safety training, and quality rating systems. Not mandatory unless receiving federal funds.

All child care centers in Virginia must be licensed by VDSS. Licensing includes health and safety standards, staff qualifications, background checks, child-to-staff ratios, and facility requirements. Facilities receiving CCDBG subsidies must also comply with Virginia Star Quality Initiative (VSQI) standards.

All individuals seeking employment or volunteering in a licensed child care facility must undergo a criminal history background check via the Virginia Centralized Background Check (VCB). Results must be submitted to VDSS. Facilities must verify clearance before hire.

New construction or renovation must comply with the Virginia Uniform Statewide Building Code (VUSBC), which incorporates accessibility requirements for children with disabilities. Applies to new classrooms, restrooms, and play areas.

Child care providers in Virginia must ensure all advertising is truthful and not misleading under the Virginia Consumer Protection Act. Claims about safety, curriculum, or staff qualifications must be substantiated. Misleading enrollment claims (e.g., "limited spots!") may trigger enforcement.

All licensed child care staff in Virginia are mandatory reporters of suspected child abuse or neglect. Reports must be made to VDSS Child Protective Services via phone (1-800-544-8823) or online. Retaliation against reporters is prohibited.

All licensed child care staff in Virginia must complete annual training in pediatric first aid, CPR, recognizing child abuse, and infant safety (including SBS and SIDS). Training must be documented and available for inspection.

If the business accepts payments from the Virginia Child Care Subsidy Program, it must submit monthly attendance and eligibility reports, maintain records, and comply with income eligibility rules for families. Rates are set by the state and may be below market rate.

If a child care center provides special education services or is part of a publicly funded preschool program, it must comply with IDEA and Virginia’s special education regulations, including developing and implementing Individualized Education Programs (IEPs).

All Virginia LLCs must file an annual report with the SCC to maintain active status. The report includes business address, registered agent, and principal office information.

Required for all child day care centers serving more than 12 children. License must be renewed annually with updated documentation, including staff background checks and training records. See Virginia Child Care Licensing Regulations (22VAC40-180-40).

Child care facilities must undergo biannual fire safety inspections. The local fire marshal conducts inspections based on NFPA standards. Report must be submitted to VDSS.

Routine inspections for sanitation, food handling, water quality, and infectious disease control. Conducted by local health department. Results are publicly available online.

Inspection ensures compliance with Virginia Uniform Statewide Building Code (USBC). Required for all child care facilities using non-residential structures or serving more than 12 children.

LLCs with employees must use their FEIN to file quarterly Form 941 (Employer's Quarterly Federal Tax Return) and annual Form 940 (Federal Unemployment Tax Act).

Employers must file Form VA-1 (Combined Withholding Tax Return) quarterly. Due dates are the 30th or 31st of the month following each calendar quarter.

Employers must file Form UI-2 (Employer's Quarterly Report) and pay unemployment insurance tax. First $7,000 of each employee's wages subject to tax.

All child care staff must complete 15 hours of approved training annually. Topics include health, safety, child development, and emergency procedures. Documentation must be retained for audit. See 22VAC40-180-20.

The current child care license must be displayed in a prominent location accessible to parents and visitors. Required under 22VAC40-180-110.

Employers must display posters on minimum wage, OSHA rights, EEO, and family medical leave. Available for free download from DOLI website.