Daycare / Child Care Center Permit Requirements in Fort Smith, AR

1. EIN (Employer Identification Number)

   Required if you have employees or operate as an LLC or corporation. Free from the IRS.

   Official government source

   Free·Immediate (online application)

   Free

   Immediate (online application)

1. Arkansas Sales and Use Tax Permit — Department of Finance and Administration

   Any business selling taxable goods or taxable services in Arkansas must obtain a gross receipts (sales) tax permit before transacting business, and a separate permit is required for each business location under Ark. Code 26-52-201. The permit is issued by the Department of Finance and Administration's Sales and Use Tax Section. The state sales and use tax rate is 6.500%, with city and county rates added on top — in Little Rock, for example, the combined rate is 8.625% (6.5% state, 1% Pulaski County, 1.125% city).

   Official government source

   $50.00 sales tax permit fee, paid electronically when the registration is submitted.·Register online through the Arkansas Taxpayer Access Point at atap.arkansas.gov. Registration questions go to the Sales and Use Tax Section at 501-682-7104, Ledbetter Building, 1816 W 7th St, Room 1330, Little Rock.

   $50.00 sales tax permit fee, paid electronically when the registration is submitted.

   Register online through the Arkansas Taxpayer Access Point at atap.arkansas.gov. Registration questions go to the Sales and Use Tax Section at 501-682-7104, Ledbetter Building, 1816 W 7th St, Room 1330, Little Rock.

2. Arkansas Child Care Background Check Requirement

   All staff, volunteers, and (for family child care homes) household members at Arkansas child care facilities must clear criminal background checks before working with children. Licensed programs request state and federal criminal checks through the DESE Office of Early Childhood's online background check system; the Child Maltreatment Central Registry check is requested separately through DCFS. Child care licensing and background check oversight sit with DESE's Office of Early Childhood, not the Department of Human Services.

   Official government source

   $25 per state and FBI criminal background check and $10 per Arkansas Central Registry child abuse and neglect check; the Arkansas Sex Offender Registry check is free. Programs also pay a $150 annual subscriber account fee for the online system·Providers are invoiced monthly for checks requested; DESE does not publish a fixed turnaround for results

   $25 per state and FBI criminal background check and $10 per Arkansas Central Registry child abuse and neglect check; the Arkansas Sex Offender Registry check is free. Programs also pay a $150 annual subscriber account fee for the online system

   Providers are invoiced monthly for checks requested; DESE does not publish a fixed turnaround for results

1. Arkansas Office of Early Childhood (DESE) — Child Care License

   Child care centers in Arkansas are licensed by the Office of Early Childhood, part of the Division of Elementary and Secondary Education (DESE); the program is no longer under the Department of Human Services. A license is required for centers caring for six or more children from more than one family, and homes caring for 6–16 children are licensed separately. Health and fire department approval, city zoning approval, staff background checks, and compliance with the Minimum Licensing Requirements for Child Care Centers are all required.

   Official government source

   The Office of Early Childhood does not publish a license application fee; budget instead for staff background checks and for the required health, fire, and zoning approvals·Depends on how quickly health, fire, and zoning approvals and background checks clear; call the Child Care Licensing Unit at 501-682-8590 for current processing times

   The Office of Early Childhood does not publish a license application fee; budget instead for staff background checks and for the required health, fire, and zoning approvals

   Depends on how quickly health, fire, and zoning approvals and background checks clear; call the Child Care Licensing Unit at 501-682-8590 for current processing times

2. City of Fort Smith Business License

   All businesses inside Fort Smith city limits must hold a business license unless they qualify for an exemption. Licenses are governed by Chapter 13, Article 3 (Occupational Registration) of the city code and are applied for and renewed online through the city's CityView portal. Fees are flat by license type — they are not scaled to gross revenue. Renewal notices are mailed the month before expiration.

   Official government source

   Free for the first year for new business owners in Fort Smith; $100 per year to renew a typical business license, or $150 per year for a food truck·Processing takes anywhere from one day to two weeks depending on the application; questions go to [email protected] or 479-784-2299

   Free for the first year for new business owners in Fort Smith; $100 per year to renew a typical business license, or $150 per year for a food truck

   Processing takes anywhere from one day to two weeks depending on the application; questions go to [email protected] or 479-784-2299

3. City of Fort Smith Building and Fire Safety Inspection

   A child care center in Fort Smith must pass City of Fort Smith building and fire inspections covering exits, fire suppression, and accessibility before state child care licensing is issued. This is a city function handled by Building Services and the Fire Department; Sebastian County has no building or fire inspection department.

   Official government source

   Inspection and permit fees are set by Fort Smith Municipal Code sec. 6-30; contact Building Services for the amount that applies to your project·Scheduled with Building Services and the Fire Department; the city does not publish a fixed turnaround

   Inspection and permit fees are set by Fort Smith Municipal Code sec. 6-30; contact Building Services for the amount that applies to your project

   Scheduled with Building Services and the Fire Department; the city does not publish a fixed turnaround

Official Sources

• Arkansas Division of Child Care and Early Childhood Education — Child Care License
• City of Fort Smith Finance Department

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