Child Care / Day Care Permits & Licenses in Laramie, WY

Required for all LLCs to register with the state. Annual report required separately (see below).

Applies to all LLCs; failure to file leads to loss of good standing.

Required for all child care facilities serving 4 or more children not in their own home. Rules effective July 1, 2024. Prerequisites include background checks, facility inspections, staff qualifications (e.g., CPR/first aid training), and program plans. Capacity-based staffing ratios apply.

Required for family child care homes. Same rules as facility license (effective July 1, 2024). Prerequisites: background checks, home inspections, training requirements.

Applies to LLCs using a trade name. Published in local newspaper required. Renew every 5 years for $60.

Director and teachers must meet tiered qualification levels (education/experience); e.g., Level 1 requires 3 college credits in early childhood. Annual training hours required (20 for providers). Part of child care licensing rules.

Child care services themselves are generally exempt from Wyoming sales tax. However, if the business sells items such as food, beverages, or school supplies separately, those may be taxable. Wyoming does not impose a general statewide sales tax, but local option taxes may apply in certain jurisdictions.

Wyoming does not have a state income tax on individuals, so no state income tax withholding is required. However, federal withholding still applies. This registration is only necessary if the business withholds federal taxes on behalf of employees.

All employers with employees in Wyoming must register for Unemployment Insurance (UI) tax. New employers pay a standard rate for the first few years, then move to an experience-rated system. Registration is done via the DWS Employer Account.

Although not a state tax, EIN is essential for federal tax compliance including payroll taxes, federal income tax, and unemployment tax (FUTA). Must be obtained before filing any federal employment tax returns.

Not required for child care providers, as serving alcohol in a licensed child care facility is prohibited under Wyoming law and licensing rules. Liquor liability insurance would only be relevant if operating a separate adult-use facility on shared property, which is highly discouraged and likely violates zoning or licensing terms.

All LLCs classified as corporations or those with employees must have an EIN. Even single-member LLCs without employees may need an EIN if they open a business bank account or elect corporate taxation. Application is free via IRS Form SS-4.

By default, single-member LLCs are disregarded entities and report income on Schedule C of owner’s Form 1040. Multi-member LLCs are taxed as partnerships and must file Form 1065. All owners subject to self-employment tax on net earnings. Wyoming has no state income tax, but federal obligations remain.

FUTA applies to employers who meet the wage threshold. Most child care businesses with employees will meet this. EIN must be obtained first.

While not a tax per se, this is a mandatory annual obligation tied to tax and compliance status. The fee is effectively a gross receipts/capital-based tax substitute in Wyoming, which has no corporate income tax. Applies to all LLCs registered in Wyoming.

Not all Wyoming municipalities require a local business license. Child care providers should check with city clerk or county office. Some localities may impose a privilege tax on gross receipts.

Many Wyoming counties do not require a general business license. Check with specific county clerk.

Not all cities require. Cheyenne requires: https://www.cheyennecity.org/156/Business-Licenses

Child care centers typically need zoning approval. Home-based may need home occupation permit.

Required for in-home day cares. Restrictions on traffic, signage, employees.

Required for structural changes to accommodate child care facility.

Size, lighting, placement restrictions apply.

Required if providing food service beyond snacks.

Annual inspections often required for child care. Specific fire safety requirements for child care.

Required for commercial child care facilities.

Child care is "Assembly" occupancy with strict requirements.

Child care drop-off/pick-up creates traffic concerns.

Outdoor play areas must comply with local noise ordinances.

Mandatory for all employers with one or more employees, full-time or part-time, under W.S. § 27-14-102(a). Exemptions apply only to sole proprietors with no employees. Corporate officers may elect exemption under W.S. § 27-14-102(b)(vii). Child care businesses typically classified under NAICS 624410 (Child Day Care Services) for premium calculation.

Required by Rule 4.2(b)(11) of the Wyoming Child Care Licensing Rules (2023) for all licensed child care providers. Minimum $1 million in general liability coverage per occurrence. Applies to both center-based and home-based licensed providers. Not mandated for unlicensed providers caring for fewer than four unrelated children.

Rule 4.2(b)(10) requires a surety bond in the amount of $5,000 for all licensed child care providers. The bond ensures compliance with state child care regulations and may be used to cover unpaid fines or restitution to families. Bond must be issued by a company licensed in Wyoming and filed with the Department of Family Services.

Wyoming law (W.S. § 31-11-102) requires all motor vehicles registered in the state to carry minimum liability coverage: $25,000 bodily injury per person, $50,000 per accident, and $20,000 for property damage. Applies if the business owns or regularly uses vehicles to transport children. Personal auto policies typically exclude business use.

Employers must provide a workplace free from recognized hazards. Required to maintain injury logs (OSHA Form 300) only if over 10 employees. Must keep copies of safety data sheets (SDS) for hazardous chemicals (e.g., cleaning supplies). Training on hazard communication is required.

Child care providers must make reasonable modifications to policies, practices, and procedures to accommodate children and parents with disabilities. Facilities must be accessible to individuals with disabilities unless doing so would fundamentally alter services or pose an undue burden. Includes accessibility of physical space, communication, and enrollment policies.

Under the Toxic Substances Control Act (TSCA), schools and child care facilities must inspect for asbestos and maintain management plans. Renovations in pre-1978 buildings require lead-safe practices under the Renovation, Repair, and Painting (RRP) Rule. Certified renovators and lead-safe work practices are mandatory.

Child care providers must ensure all advertising (websites, brochures, social media) is truthful, not misleading, and substantiated. Special rules apply to marketing to children. Testimonials must reflect honest opinions. The FTC enforces against deceptive enrollment claims (e.g., falsely claiming accreditation or staff qualifications).

Child care workers must be paid at least federal minimum wage ($7.25/hour) and overtime (1.5x regular rate) for hours over 40/week. Exemptions are limited; most child care workers are non-exempt. Recordkeeping of hours and wages is mandatory. Wyoming follows federal minimum wage.

Not legally required by Wyoming state agencies or licensing rules. However, strongly recommended for child care providers to cover allegations of negligence, supervision failure, or emotional harm. Some private insurers offer 'day care liability' policies that combine general and professional liability.

Not specifically mandated by Wyoming law. However, if the child care business sells tangible goods (e.g., baked goods, handmade toys), product liability exposure exists. General liability policies may cover this, but coverage limits should be verified. No state-level product licensing for small-scale sales in child care settings.

All employers with employees must register and file quarterly wage reports and pay unemployment insurance tax. New employers pay 2.4% for first 5 years.

Child care providers are generally exempt from sales tax on tuition, but may be liable if selling taxable items. Must file Form WY-100 if collecting sales tax.

The current child care license must be displayed in a prominent location accessible to parents and visitors.

Employers must display federal posters (e.g., Minimum Wage, EEO, FMLA) and state-specific notices (e.g., Wyoming Workers’ Compensation). Available for free download from DOL and WY DWS websites.

Facilities must maintain records of staff qualifications, child enrollment, attendance, medication administration, incident reports, and emergency drills. Retention period: minimum 3 years after child leaves the program.

Child care facilities must conduct and document at least one emergency drill per month. Documentation must be retained for 3 years.

At least one staff member on-site at all times must have current pediatric first aid and CPR certification. Certification must be from an approved provider (e.g., American Red Cross, American Heart Association).

All child care staff must complete training in recognizing and reporting child abuse and neglect every two years. Training must be from a state-approved source.

LLCs taxed as corporations file Form 1120; partnerships file Form 1065. Single-member LLCs may file as disregarded entity on owner's personal return (Form 1040, Schedule C).

Many Wyoming cities and counties require a local business license. Examples include Cheyenne, Casper, and Laramie. Contact local clerk's office for specific requirements.

Covered employers must provide eligible employees up to 12 weeks of unpaid, job-protected leave per year for specified family and medical reasons. Child care providers meeting the employee threshold must post notices and comply with leave requests. Most small child care centers in Wyoming do not meet this threshold.

Employers must complete Form I-9 to verify identity and work authorization for all employees hired after November 6, 1986. Original documents must be examined in person; remote verification is not permitted except under specific federal extensions (currently limited). Retain forms for 3 years after hire or 1 year after employment ends, whichever is later.

The federal government does not issue child care licenses. Regulation of child care facilities is delegated to states. In Wyoming, licensing is administered by the Department of Family Services. However, federal programs such as the Child Care and Development Fund (CCDF) require states to meet baseline standards, but the license itself is state-issued.

All Wyoming LLCs must file an annual report with the Secretary of State to maintain good standing. The report includes business address, registered agent, and management information.

All child care centers must be licensed by the Wyoming Department of Family Services. Renewal requires submission of application, fees, and compliance with current rules. Fee is $75 for centers; family home providers pay $35.

All child care facilities must pass annual fire inspections. The State Fire Marshal or local authority conducts inspections to ensure compliance with NFPA and state fire codes.

Child care facilities are subject to annual health inspections by local public health authorities to ensure sanitation, food handling, and disease prevention standards are met.

Local jurisdictions may require periodic building inspections. Requirements vary by location. Facilities must comply with state and local building codes for occupancy, egress, and accessibility.

LLCs with employees must file Form 941 quarterly and Form 940 annually. Even if no tax is owed, returns must be filed.

Employers must register for a Wyoming Withholding Account Number and file Form WY-1200 quarterly. No state income tax in Wyoming, but withholding registration is required if federal withholding applies.