Tattoo / Piercing Permits & Licenses in Madison, WI

Complete guide to permits and licenses required to start a tattoo / piercing in Madison, WI. Fees, renewal cycles, and agency contacts.

Domestic Limited Liability Company Registration

Wisconsin Department of Financial Institutions - Corporations Division
Required
Fee: $130.00-$130.00
Renewal: one time
Type: registration

Required for all LLCs formed in Wisconsin. Annual report required separately.

Annual Federal Income Tax Return (Form 1065) – Partnership‑Taxed LLC

Internal Revenue Service (IRS)
May Apply
Fee: $210.00-$210.00
Renewal: annual
Type: filing

Members receive Schedule K‑1; each member reports income on personal return and pays self‑employment tax.

Annual Report for LLC

Wisconsin Department of Financial Institutions - Corporations Division
Required
Fee: $25.00-$25.00
Renewal: annual
Type: registration

Applies to all Wisconsin LLCs.

Tattooist License

Wisconsin Department of Safety and Professional Services (DSPS)
Required
Fee: $69.00-$69.00
Renewal: biennial
Type: license

Each tattoo artist must hold individual license. Prerequisites: 18+, high school diploma/GED, bloodborne pathogen training, no disqualifying criminal convictions.

Body Piercer License

Wisconsin Department of Safety and Professional Services (DSPS)
Required
Fee: $69.00-$69.00
Renewal: biennial
Type: license

Each body piercer must hold individual license. Prerequisites: 18+, high school diploma/GED, bloodborne pathogen training, no disqualifying criminal convictions.

Tattoo or Body Piercing Establishment License

Wisconsin Department of Health Services (DHS)
Required
Fee: $145.00-$145.00
Renewal: annual
Type: license

Required for each physical location. Must comply with Wis. Admin. Code SPS 221. Requires licensed technicians on staff.

Assumed Name (DBA) Registration

Wisconsin Department of Financial Institutions - Corporations Division
May Apply
Fee: $15.00-$15.00
Renewal: one time
Type: registration

Filed with county clerk where principal office located; no state-level renewal but re-register if name changes.

Seller's Permit (if selling products)

Wisconsin Department of Revenue
May Apply
Fee: $0.00-$0.00
Renewal: one time
Type: permit

Not required if services only; tattoo/piercing services generally nontaxable.

Wisconsin Sales Tax Permit (ST‑8 Registration)

Wisconsin Department of Revenue
Required
Fee: $0.00-$0.00
Renewal: one time
Type: registration

Tattooing and body‑piercing services are taxable personal services under Wis. Stat. § 77.35(1)(a).

Wisconsin Quarterly Sales Tax Return (Form ST‑8)

Wisconsin Department of Revenue
Required
Renewal: one time
Type: filing

Return must be filed even if no tax is due for the period.

Self‑Employment Tax Reporting (Schedule SE)

Internal Revenue Service (IRS)
May Apply
Renewal: annual
Type: filing

Required for members who earn $400 or more in net self‑employment income.

Bloodborne Pathogens Standard (29 CFR 1910.1030)

Occupational Safety and Health Administration (OSHA)
May Apply
Renewal: one time
Type: permit

Requires written Exposure Control Plan, Hepatitis B vaccination offer, engineering controls, and recordkeeping.

OSHA Injury and Illness Recordkeeping (OSHA 300 Log)

Occupational Safety and Health Administration (OSHA)
May Apply
Renewal: annual
Type: permit

Maintain OSHA 300 Log for each calendar year; electronic submission required for certain employers.

Americans with Disabilities Act (ADA) Title III – Public Accommodation Accessibility

U.S. Department of Justice (DOJ)
May Apply
Renewal: one time
Type: permit

Requires accessible entrance, parking, restrooms, and service counters; also requires effective communication.

Regulation of Medical Waste under the Resource Conservation and Recovery Act (RCRA)

Environmental Protection Agency (EPA)
May Apply
Fee: $5.00-$5.00
Renewal: one time
Type: permit

Tattoo/piercing studios are considered “small quantity generators” and must follow EPA and state waste‑management rules.

Federal Trade Commission (FTC) Truth‑in‑Advertising Requirements

Federal Trade Commission (FTC)
May Apply
Renewal: one time
Type: permit

Prohibits deceptive claims about safety, permanence, or health benefits.

Fair Labor Standards Act (FLSA) – Minimum Wage, Overtime, Recordkeeping

Department of Labor (DOL) – Wage and Hour Division
May Apply
Renewal: one time
Type: permit

Employers must keep accurate time records and post the FLSA poster.

Form I‑9 Employment Eligibility Verification

U.S. Citizenship and Immigration Services (USCIS) (DOL oversight)
May Apply
Renewal: one time
Type: permit

Electronic completion is permitted if the system meets DOL requirements.

FDA Regulation of Tattoo Inks as Cosmetics

U.S. Food and Drug Administration (FDA)
May Apply
Renewal: one time
Type: permit

FDA does not require pre‑market approval but prohibits adulterated or misbranded inks; labeling must not be false or misleading.

Form 1099‑NEC Reporting for Nonemployee Compensation

Internal Revenue Service (IRS)
May Apply
Fee: $0.00-$0.00
Renewal: annual
Type: filing

Required for any artist or service provider hired as a contractor rather than an employee.

Federal Communications Commission (FCC) Radiofrequency Emissions (if using wireless devices)

Federal Communications Commission (FCC)
May Apply
Renewal: one time
Type: permit

Most point‑of‑sale terminals are FCC‑certified; no additional action needed unless custom RF equipment is used.

Wisconsin LLC Annual Report (Statement of Information)

Wisconsin Department of Financial Institutions
Required
Fee: $25.00-$25.00
Renewal: annual
Type: filing

The report updates the LLC’s registered agent and principal office address.

Wisconsin Body Art (Tattoo/Piercing) License Renewal

Wisconsin Department of Health Services – Division of Public Health
Required
Fee: $100.00-$100.00
Renewal: biennial
Type: license

License is valid for two years. Renewal requires proof of continuing education.

Continuing Education for Body Art Technicians

Wisconsin Department of Health Services – Division of Public Health
Required
Fee: $50.00-$50.00
Renewal: biennial
Type: certificate

Minimum of 8 CE hours required per renewal period; courses must be approved by DHS.

Local City/County Body Art Permit Renewal

City of Milwaukee Health Department (example locality)
Required
Fee: $150.00-$150.00
Renewal: annual
Type: permit

Most Wisconsin municipalities require a separate local body‑art permit in addition to the state license.

Annual Health Inspection

Local Health Department (e.g., Milwaukee Health Department)
Required
Fee: $100.00-$100.00
Renewal: annual
Type: permit

Inspection verifies compliance with sanitation, sterilization, and blood‑borne pathogen controls.

Annual Fire Safety Inspection

Local Fire Marshal (e.g., City of Madison Fire Department)
Required
Fee: $75.00-$75.00
Renewal: annual
Type: permit

Focuses on fire extinguishers, egress routes, and electrical safety.

Wisconsin Sales Tax Return (Form ST‑8)

Wisconsin Department of Revenue (DOR)
May Apply
Renewal: varies
Type: filing

Even if no tax is due, a zero return must be filed.

Wisconsin Corporate Income Tax Registration (Form 4)

Wisconsin Department of Revenue
May Apply
Fee: $0.00-$0.00
Renewal: one time
Type: registration

If the LLC is taxed as a partnership, no separate corporate tax registration is required.

Wisconsin Annual Income Tax Return (Form 1 for individuals/partnerships, Form 4 for corporations)

Wisconsin Department of Revenue
Required
Renewal: one time
Type: filing

LLC taxed as a partnership files Form 1 with Schedule B; corporate‑taxed LLC files Form 4.

Wisconsin Employer Withholding Tax Registration (Form WH‑1)

Wisconsin Department of Revenue
May Apply
Fee: $0.00-$0.00
Renewal: one time
Type: registration

Registration is completed through the Wisconsin Business Center.

Wisconsin Quarterly Employer Withholding Tax Return (Form WH‑4)

Wisconsin Department of Revenue
May Apply
Renewal: one time
Type: filing

Remits Wisconsin state income tax withheld from employee wages.

Wisconsin Unemployment Insurance (UI) Tax Registration

Wisconsin Department of Workforce Development
May Apply
Fee: $0.00-$0.00
Renewal: one time
Type: registration

Registration is completed via UI Online (https://ui.wi.gov).

Wisconsin Quarterly Unemployment Insurance Return (Form UI‑1)

Wisconsin Department of Workforce Development
May Apply
Renewal: one time
Type: filing

Reports wages and UI contributions for each quarter.

Milwaukee Business License

City of Milwaukee Department of Finance
May Apply
Fee: $50.00-$200.00
Renewal: one time
Type: license

Tattoo and piercing studios must also obtain a health‑department permit; the license is renewed annually.

Madison Business License

City of Madison Department of Neighborhood Services
May Apply
Fee: $75.00-$75.00
Renewal: one time
Type: license

Includes a requirement for a health inspection for body‑art studios.

Milwaukee City Business License (General)

City of Milwaukee Department of Neighborhood Services
Required
Fee: $100.00-$500.00
Renewal: annual
Type: license

Required for all businesses operating within Milwaukee city limits

Milwaukee Body Art Establishment License

Milwaukee Health Department
Required
Fee: $500.00-$500.00
Renewal: annual
Type: license

Specific to tattoo/piercing studios; includes plan review and inspections. Ordinance MCO 75-3

Milwaukee Zoning Approval (Certificate of Occupancy)

City of Milwaukee Department of Neighborhood Services
Required
Fee: $100.00-$500.00
Renewal: one time
Type: permit

Tattoo/piercing must be in commercial zones (B or C districts); home occupation prohibited

Milwaukee Building Permit (Interior Modifications)

City of Milwaukee Department of Neighborhood Services
May Apply
Fee: $200.00-$200.00
Renewal: one time
Type: permit

Required for build-out of tattoo/piercing space

Wisconsin Corporate Income Tax Return (Form 1) or Partnership Return (Form 3)

Wisconsin Department of Revenue
Required
Renewal: annual
Type: filing

LLC taxed as corporation files Form 1; if taxed as partnership, file Form 3.

Federal Income Tax Return (IRS Form 1120 or 1065)

Internal Revenue Service
Required
Renewal: annual
Type: filing

LLC may elect corporate or partnership treatment.

Federal Estimated Tax Payments (Form 1040‑ES or 1120‑ES)

Internal Revenue Service
May Apply
Renewal: varies
Type: filing

Payments apply to both federal income tax and self‑employment tax.

Wisconsin Unemployment Insurance Quarterly Report

Wisconsin Department of Workforce Development – Unemployment Insurance Division
May Apply
Renewal: varies
Type: filing

Report wages and pay UI contributions.

Workers’ Compensation Insurance Coverage

Wisconsin Department of Workforce Development – Workers’ Compensation Division
May Apply
Fee: $500.00-$500.00
Renewal: annual
Type: certificate

Coverage is mandatory for all employers in Wisconsin.

OSHA Workplace Safety Poster

Occupational Safety and Health Administration
Required
Renewal: annual
Type: permit

All employers with 10 or more employees must display.

Wisconsin Labor Law Posters

Wisconsin Department of Workforce Development
Required
Renewal: annual
Type: permit

Required for all employers in Wisconsin.

Record‑Keeping – Client Consent & Health Forms

Wisconsin Department of Health Services – Body Art Regulations
Required
Renewal: one time
Type: permit

Records must be readily available for inspection by DHS.

Record‑keeping – Financial & Tax Documents

Wisconsin Department of Revenue
Required
Renewal: one time
Type: permit

Standard state retention period for tax purposes.

Local Business License Renewal

City of Milwaukee – Business Licensing Division (example locality)
Required
Fee: $50.00-$50.00
Renewal: annual
Type: license

Most Wisconsin municipalities require an annual renewal of the general business license in addition to any specialty permits.

Milwaukee Sign Permit

City of Milwaukee Department of Neighborhood Services
May Apply
Fee: $150.00-$500.00
Renewal: one time
Type: permit

Comply with sign code Chapter 295-201

Milwaukee Fire Inspection Certificate

Milwaukee Fire Department
Required
Fee: $100.00-$100.00
Renewal: annual
Type: permit

Required for public assembly/commercial occupancy

Milwaukee Alarm System Permit

City of Milwaukee Police Department
May Apply
Fee: $50.00-$50.00
Renewal: annual
Type: permit

False alarm fees escalate after 3rd incident

Dane County (Madison) Body Art License

Dane County Public Health
Required
Fee: $400.00-$400.00
Renewal: annual
Type: license

Required in Madison/Dane County; separate from city license. Ordinance 53.01

Madison Zoning Use Permit

City of Madison Planning Division
Required
Fee: $200.00-$1000.00
Renewal: one time
Type: permit

Tattoo parlors permitted in CT, CC-T, MXC districts only

Brown County (Green Bay) Health Permit - Tattoo/Body Piercing

Brown County Health Department
Required
Fee: $300.00-$300.00
Renewal: annual
Type: license

County ordinance required; plan review mandatory

General Local Fire Inspection (Statewide Municipal)

Wisconsin Dept. of Safety & Professional Services (model)
Required
Fee: $50.00-$200.00
Renewal: annual
Type: permit

All WI municipalities require fire life safety approval for tattoo studios

Workers' Compensation Insurance

Wisconsin Department of Workforce Development – Office of Workers' Compensation
May Apply
Fee: $300.00-$300.00
Renewal: one time
Type: certificate

|

Tattoo/Body Piercing License Surety Bond

Wisconsin Department of Safety and Professional Services (DSPS)
Required
Fee: $5000.00-$5000.00
Renewal: one time
Type: certificate

|

Commercial Auto Liability Insurance

Wisconsin Department of Transportation (WisDOT)
May Apply
Fee: $800.00-$800.00
Renewal: one time
Type: certificate

|

Employer Identification Number (EIN) Registration

Internal Revenue Service (IRS)
Required
Renewal: one time
Type: registration

Required for LLCs with employees or that elect to be taxed as a corporation; also needed to open bank accounts and file taxes.

Step-by-Step Compliance Guide

  1. Register your Limited Liability Company (LLC) with the Wisconsin Department of Financial Institutions to legally operate in Madison.
  2. Obtain an Employer Identification Number (EIN) from the IRS, even if you don’t plan to hire employees, as it’s required for LLCs.
  3. Ensure compliance with FDA regulations regarding tattoo inks, needles, and equipment, which are subject to federal oversight.
  4. Understand and adhere to OSHA guidelines, with potential costs ranging from $500 to $2000, to maintain a safe working environment.
  5. Comply with ADA Title III requirements for public accommodations, potentially incurring fees between $0 and $20,000.
  6. Familiarize yourself with FTC guidelines on advertising and consumer protection to avoid deceptive practices.
  7. Meet your federal income and self-employment tax obligations through the IRS, which involve varying fees.
  8. File your Federal Income Tax Return (Form 1040-SS, Schedule C) annually with the IRS to report your business income.

Common Mistakes to Avoid

  • Assuming local business licenses cover all federal requirements is a common error.
  • Ignoring FDA regulations on tattoo ink composition and sourcing can lead to significant penalties.
  • Failing to properly classify your LLC for tax purposes with the IRS can result in incorrect filings.
  • Neglecting OSHA safety standards for sterilization and hygiene can create hazardous conditions.
  • Believing ADA compliance is only for buildings; it extends to services and policies as well.

Frequently Asked Questions

What federal agencies oversee tattoo and piercing businesses in Madison, WI?

The Food and Drug Administration (FDA) regulates inks and equipment, the Federal Trade Commission (FTC) oversees advertising, the Occupational Safety and Health Administration (OSHA) ensures workplace safety, and the Internal Revenue Service (IRS) handles tax obligations.

Are there any costs associated with ADA compliance?

Yes, ADA Title III compliance can involve costs ranging from $0 to $20,000 depending on the necessary modifications to your business to ensure accessibility for individuals with disabilities.

What kind of taxes will my LLC need to pay to the IRS?

Your LLC will be responsible for federal income tax, and potentially self-employment tax, depending on how your LLC is classified; fees vary based on income and deductions.

Does the FDA regulate the needles used for tattooing and piercing?

Yes, the FDA regulates tattoo needles and other equipment as medical devices, ensuring they meet safety standards to prevent the spread of infections.

What are the FTC guidelines I need to follow?

The FTC requires truthful advertising and fair consumer practices; you must avoid deceptive claims and clearly disclose important information about your services and pricing.

Need a personalized checklist?

Permit Finder asks follow-up questions to give you an exact list of permits.

Find Your Permits