Plumber Permits & Licenses in Madison, WI

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

Required for all domestic LLCs to maintain good standing.

Prerequisite: 5 years plumbing experience under licensed master OR approved apprenticeship + exam. Required for individuals performing plumbing work.

Prerequisite: Journeyman license + 1 year experience as journeyman OR equivalent + exam. Required for individuals owning/operating plumbing business or supervising journeymen.

Required if business employs apprentices. Sponsor (typically master plumber) must register apprentice with DSPS.

Required if LLC uses trade name/DBA. Renew every 5 years ($2.50 fee).

Not required if only providing labor/services. Many plumbing businesses sell parts.

Required for LLCs with employees subject to UI tax (most employees).

Required if withholding WI income tax from employee wages.

Wisconsin treats many plumbing repair services as taxable when they include the sale of parts. Returns are filed monthly, quarterly, or annually based on liability; due the 20th of the month following the reporting period.

Plumbers often hire subcontractors; must issue 1099‑NEC for each.

Withholding returns are due the 15th of the month following the payroll period (monthly) or the 15th of the month after the quarter ends (quarterly) depending on average tax withheld.

UI tax returns are filed quarterly; due 30 days after quarter end (April 30, July 31, October 31, January 31).

All LLCs classified as partnerships, S‑corporations, or C‑corporations must file Wisconsin Form 1 (or Form 3 for partnerships) annually. The filing deadline aligns with the federal deadline (April 15) unless an extension is granted.

Partnership‑taxed LLCs generally do not make estimated payments; members pay tax on their individual returns.

Milwaukee imposes a Business License Tax on most businesses operating within city limits, calculated as a percentage of gross receipts.

Madison requires a general business license for all businesses operating within city limits, regardless of industry.

Wisconsin repealed its franchise tax in 2015; no filing is required.

Excise taxes in Wisconsin apply to items such as gasoline, tobacco, and alcohol, not to plumbing services.

Required for all businesses; plumbers must also comply with state journeyman/master licenses

LLC must designate licensed master plumber; Milwaukee Code of Ordinances Ch. 308

Certificate of Occupancy required; Milwaukee Code Ch. 295-202

Limited to administrative work; no storage of materials/vehicles; Ch. 295-403

Plumbing businesses modifying office/shop space; Milwaukee Code Ch. 200

Ch. 295-201.10; electronic signs additional restrictions

Plumbing shops typically low hazard; Milwaukee Code Ch. 295-102

Includes requirements for fall protection, hazard communication, personal protective equipment, and confined spaces.

Most plumbing contractors meet the employee threshold; must maintain logs of work‑related injuries.

Requires reasonable modifications to policies, practices, and procedures to ensure access for individuals with disabilities.

Certification required for any contractor who renovates, repairs, or paints pre‑1978 homes where lead exposure is possible.

Most typical interior plumbing does not involve USTs, but contractors installing water heaters with underground tanks must comply.

Contractors must ensure that materials meet SDWA standards and may need to provide certification to the water utility.

Milwaukee Ordinance 309-1; 4 false alarms = permit suspension

Madison General Ordinance (MGO) Ch. 28; site plan review for commercial

Must hold state license; applies outside city limits

Wisconsin statutes (Wis. Stat. §77.10) require any employer with employees to carry workers’ comp. The state does not set a minimum policy limit; the policy must meet statutory benefit requirements.

While not a legal requirement, most municipal contracts and clients require a general liability policy to protect against property damage or bodily injury claims.

May be required by certain private‑sector or municipal contracts that involve design or consulting services.

The bond protects the public against contractor non‑performance. Journeyman licenses require a reduced bond ($5,000).

Wisconsin Statutes §332.10(1) require minimum liability limits of $25,000 per person, $50,000 per accident for bodily injury, and $10,000 for property damage.

Recommended when the business retails products to protect against claims of defective goods.

Only required for businesses that manufacture, sell, or serve alcoholic beverages; not relevant to plumbing services.

Required for all LLCs that have employees, file any federal tax returns, or open a business bank account.

LLC must file Form 1065 and issue Schedule K‑1 to each member.

Income and expenses are reported on Schedule C attached to the owner’s Form 1040.

Required for any LLC that pays wages.

Plumbers must avoid deceptive claims (e.g., “guaranteed no leaks”) unless substantiated.

Includes minimum wage, overtime pay, recordkeeping, and child‑labor restrictions.

Must retain I‑9 forms for three years after hire or one year after termination, whichever is later.

Most small plumbing LLCs will not meet the threshold, but note for future growth.

Most small plumbing LLCs will not be ALEs, but include for completeness.

All Wisconsin LLCs must file an annual report each year to maintain good standing. The filing is done online via the DFI portal.

All plumbing contractors (including LLCs that perform plumbing work) must keep their DSPS license current. Renewal can be completed online.

Each journeyman plumber must maintain a personal license; the LLC is responsible for ensuring employee compliance.

24 contact hours required per two‑year renewal period, including at least 6 hours of safety training.

Same 24‑hour requirement as for contractors.

LLCs taxed as partnerships file Form 4 (partnership) unless electing corporate tax treatment.

Registration required before first taxable sale; returns filed electronically via MyTax Account.

Includes state income tax withholding and SUTA contributions.

EIN must be kept current; any changes to business structure must be reported to the IRS.

Self‑insured employers must file a Certificate of Self‑Insurance with DWD.

Employers must register for UI and file Form UI‑1 annually.

Required posters include the OSHA Job Safety and Health – It’s the Law poster and the Employee Rights poster.

Includes Minimum Wage, Unemployment Insurance, Workers’ Compensation, and Anti‑Discrimination posters.

Each city or county issues its own permits and schedules inspections (e.g., Madison Building Dept., Milwaukee Department of Neighborhood Services).

Retain all financial statements, tax returns, payroll records, invoices, contracts, and licensing documents.

All dates are based on the standard calendar year. Adjustments may be needed for fiscal‑year filers or if the LLC has a different renewal schedule.