Child Care / Day Care Permits & Licenses in Bellevue, WA

Applies to ALL Washington businesses. UBI required for tax accounts (sales/use, B&O tax). Automatically generated upon business registration with SOS or DOR.

Applies to ALL businesses with nexus in WA. Child care typically "Service & Other Activities" at 1.5% rate.

Required for all LLCs. Annual report required separately (see below). Fees current as of 2024.

Applies to all LLCs. Failure to file leads to administrative dissolution.

Required for all regulated child care serving 1+ unrelated children for >4 hours/day. Exemptions for occasional/own children only. Prerequisites: background checks, facility inspections, training (e.g., CPR/First Aid, TB test). See full requirements at https://www.dcyf.wa.gov/services/earlylearning-childcare/provider/enrollments-licensing/child-care-licensing/apply-license.

Required to receive public funding/subsidies. Includes background checks and compliance with licensing standards. Separate from licensing.

Filed with DOR for tax purposes; SOS reserves name during LLC formation but DBA separate if needed. Renews with annual report.

This registration enrolls the LLC in applicable state tax systems including B&O tax, sales tax (if applicable), and withholding tax. Required for all businesses operating in Washington.

Child care services are classified under "Service and Other Activities" with a B&O tax rate of 1.5% of gross receipts. All Washington businesses with gross income must register, even if no tax is due.

Child care services are generally exempt from sales tax in Washington. However, if the business sells taxable items (e.g., snacks, supplies, merchandise), sales tax registration is required. Most licensed child care providers do not collect sales tax on care services.

Required for any business that withholds state income tax from employee wages. Washington does not have a state income tax, but employers must still register to report wages and comply with unemployment insurance reporting. This registration is part of the Unified Business Identifier process.

Employers must pay unemployment insurance (UI) tax on wages up to $72,800 per employee (2024 limit). Rate varies by industry and experience rating. Child care providers typically fall under UI tax classification code 8161.

Many Washington cities (e.g., Seattle, Spokane, Tacoma) require a local business license and impose a gross receipts tax or privilege tax. Requirements and fees vary significantly by jurisdiction. Check with the city clerk or finance department where the business operates.

Required for all licensed child care facilities serving 1+ children not related to provider; supersedes local licensing in most cases per RCW 43.215

Specific child care business license endorsement required; SMLC 5.55

Required for family home child care; zoning must allow (most residential zones OK with limits); SMC 23.44.036

Not mandated by Washington state for child care providers unless operating as a retailer. If selling products, general liability policy typically includes product liability coverage. No specific state mandate for child care businesses.

Only applicable if the child care business serves alcohol (highly unlikely). Not required for standard child care operations. No child care license permits alcohol service during care hours.

All LLCs that have employees or are required to file any federal tax return must obtain an EIN.

LLCs taxed as partnerships file Form 1065; as sole proprietorships file Schedule C with Form 1040; as corporations file Form 1120.

Required for businesses outside city limits; KCC 6.16

Plan review required for new facilities; King County Board of Health Code 13.06

Required for day care centers; IFC Chapter 11 compliance; annual inspection

Required for child care centers; verifies zoning, building, fire code compliance; SMC 22.100

Mandatory for child care centers per IFC 907; monitored systems required

Child care-specific requirements (egress, child-height fixtures); SMC Title 22

Freestanding/ wall signs >10sf require permit; SMC 23.55

SRHD Food Code; plan review for child care facilities

Child care facilities require specific license type; TMC 6A.30

Required for all employers in Washington with one or more employees. Sole proprietors without employees are not required to carry coverage but may elect to do so. Child care workers are classified under code 3818 (Day Care Centers) with specific premium rates.

While not mandated by state law universally, DCYF requires proof of general liability insurance as part of the child care licensing process. Minimum of $1 million per occurrence and $3 million aggregate is standard. Required for both center-based and large family home providers.

A $10,000 surety bond is required for all child care centers and large family home providers. Exempt: small family home providers (care for up to 8 children including own). Bond ensures compliance with child care licensing regulations.

Required for any vehicle titled or primarily used for business. Personal auto policies typically exclude business use. Applies if transporting children or business materials.

Not legally required by Washington state law or DCYF regulations. However, strongly recommended for protection against claims of negligence, injury, or improper supervision. Not a condition of licensure but considered a best practice.

Includes Social Security, Medicare, Federal Unemployment Tax (FUTA), and income tax withholding.

Covers hazards such as chemicals, playground equipment, and emergency preparedness specific to child‑care settings.

Employers with ≤10 employees may be exempt unless a specific OSHA standard requires recordkeeping.

Requires accessible entrances, restrooms, playgrounds, and reasonable accommodations for children with disabilities.

Typical child‑care centers rarely generate hazardous waste, but cleaning chemicals, paint, or certain art supplies could trigger requirements.

Claims about educational outcomes, safety, or staff qualifications must be substantiated.

If the daycare maintains an online enrollment portal or parent communication app, COPPA may apply.

Child‑care staff are generally non‑exempt and entitled to overtime after 40 hours/week.

Even for a small daycare, I‑9 compliance is mandatory.

Most small day‑care LLCs will fall below the employee threshold, making FMLA not applicable.

The report includes enrollment, staffing, and financial data required for continued funding eligibility.

Child‑care licensing is administered by the State of Washington (Department of Children, Youth, and Families). No separate federal license is required.