Child Care / Day Care Permits & Licenses in Milwaukee, WI

Required for all LLCs; filed with DFI. Annual report separate requirement.

Applies to all domestic LLCs; maintains good standing.

Required for centers serving 9+ children not in provider's home. Prerequisites: background checks, training, facility inspections, administrator qualifications (e.g., 20 hours annual training). See fee schedule: https://dcf.wisconsin.gov/files/publications/p01872/p01872.pdf (effective 7/1/2023).

Prerequisites: Level 1 caregiver training, CPR/first aid, background checks, home inspections. Certification not required but recommended for certified providers.

Required under Wis. Stat. § 48.685 for all child care providers. Applies universally to licensed/certified child care.

Renew every 5 years if changes occur. Published in newspaper (cost varies ~$50-100).

Not mandatory for licensing but required for highest YoungStar ratings (quality program). Prerequisites: 10 hours pre-service + ongoing training.

LLCs taxed as partnerships file Form 1 (individual) for each member; if the LLC elects corporate taxation, file Form 1 (corporate).

Child‑care services themselves are exempt from sales tax, but any sale of taxable items requires the permit and periodic filing.

Annual reconciliation (Form WH‑3) is due by January 31 of the following year.

Employers must also post the Wisconsin UI notice in the workplace.

Wisconsin does not impose a separate franchise or gross‑receipts tax on LLCs; income tax is the applicable levy.

Child‑care services do not fall under any Wisconsin excise tax categories.

All businesses, including child‑care centers, must obtain this license regardless of tax status.

Milwaukee requires a specific child‑care license from the Department of Health Services in addition to the general business license.

While not a tax, the annual report is required to keep the LLC in good standing for tax purposes.

Required for child care centers; separate from state certification. Home-based may require different family day care license.

Child care uses permitted as conditional use in most districts; home occupation permit required for <9 children.

Includes accessible entrances, restrooms, play areas, and reasonable accommodations for children with disabilities.

Child‑care centers must ensure that any renovation or maintenance activities follow EPA’s lead‑safe work practices to protect children.

Claims about educational outcomes, safety, or staff qualifications must be truthful and substantiated; deceptive practices are prohibited.

All employers, including child‑care providers, must complete Form I‑9 for each new hire.

Child‑care staff are generally covered by the FLSA; minimum wage and overtime rules apply.

Required for assembly occupancies like day cares; includes fire alarm and suppression system approval.

Ensures sanitary conditions; separate food permit if preparing food for >12 children.

Child care homes limited to 8 children; centers require conditional use permit in AG/RC districts.

Must comply with child care specific egress and safety standards.

Verifies fire alarms, extinguishers, emergency lighting.

Limited to 8 children; requires site plan showing parking, play areas.

Child care centers typically require wall or ground signs.

Required for all child care facilities.

Wisconsin law (Wis. Stat. § 108.01) requires every employer with at least one employee to carry workers’ comp insurance.

DSPS licensing checklist (see the “Insurance” section) requires minimum limits of $100,000 per occurrence and $300,000 aggregate.

DSPS recommends but does not mandate professional liability insurance for child‑care providers.

DSPS requires a minimum $5,000 surety bond for family‑home providers (Wis. Admin. Code NR 115.04).

WisDOT requires any vehicle used for business purposes to carry commercial auto liability coverage meeting state minimums.

While not mandated, many vendors and parent contracts require product liability coverage.

Wisconsin law requires liquor liability coverage for any entity holding a liquor license; child‑care centers normally do not hold such a license.

Specifies minimum limits of $100,000 per occurrence and $300,000 aggregate for general liability insurance for all licensed child‑care facilities.

All U.S. businesses, including child‑care LLCs, must obtain an EIN for tax reporting and payroll purposes.

Most small child‑care providers will not meet the employee threshold, but the requirement is noted for completeness.

Only applicable when federal funds are accepted; otherwise not required.

Filing can be completed online via the DFI portal. The filing includes basic contact information and the name of the registered agent.

Renewal requires submission of the updated Center Information Form, proof of staff‑to‑child ratios, and any changes to the facility.

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Inspection covers food safety, sanitation, and disease‑prevention practices.

Must have a current fire‑extinguisher, evacuation plan, and staff trained in fire safety.

If the LLC elects to be taxed as a corporation, file Form 4; if taxed as a partnership, file Form 3.

Required if the expected tax liability for the year is $500 or more.

Report wages and pay UI tax based on the employer’s experience rating.

Submit the Annual Report (Form WC‑1) and pay any outstanding premium.

Must register for a sales tax permit before making taxable sales.

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Single‑member LLCs are taxed as sole proprietorships (Schedule C). Multi‑member LLCs are taxed as partnerships (Form 1065) unless electing corporate treatment.

Most small child‑care centers have fewer than 10 employees, but the requirement applies once the threshold is met.

Child‑care staff who assist with toileting, diaper changes, or minor medical care are covered.

Includes copies of filed returns, supporting documents, payroll records, and expense receipts.

Required posters include Minimum Wage, Workers’ Compensation, Unemployment Insurance, and OSHA safety.

Plan must detail evacuation routes, fire‑extinguisher locations, and staff responsibilities.

Many Wisconsin cities require an annual occupancy permit for child‑care centers.