Daycare / Child Care Center Permit Requirements in Little Rock, 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 Little Rock Business License

   Little Rock requires a business license for businesses operating within city limits, issued by the Finance Department's Treasury Management Division after zoning approval. Home-based businesses file the license application together with a home occupation accessory use permit. The license is renewed annually and must be displayed at your place of business.

   Official government source

   Set by business classification in Little Rock Code § 17-52 — a base charge plus a cumulative per-employee amount (for example, $135 base plus $8 per employee for the first 50 employees); some classifications add an inventory percentage. Fees are not based on gross revenue. Call Treasury Management at 501-371-4566 for your classification·Home-based applications are generally approved or denied within five to ten business days; in-person applications at the Zoning office are often issued while you wait

   Set by business classification in Little Rock Code § 17-52 — a base charge plus a cumulative per-employee amount (for example, $135 base plus $8 per employee for the first 50 employees); some classifications add an inventory percentage. Fees are not based on gross revenue. Call Treasury Management at 501-371-4566 for your classification

   Home-based applications are generally approved or denied within five to ten business days; in-person applications at the Zoning office are often issued while you wait

3. Little Rock Building and Fire Safety Inspection

   A child care center in Little Rock must pass building and fire-safety inspections through the City of Little Rock Planning and Development Department (Building Codes Division) and the Fire Marshal, in addition to state licensing administered by the DESE Office of Early Childhood. Pulaski County has no inspection role inside city limits.

   Official government source

   Building permit and inspection fees are set by the city's building permit fee ordinance (Ord. 22,204); call Permits at 501-371-4832 for the amount for your project·Inspections are scheduled through Building Codes and the Fire Marshal; the city does not publish a fixed turnaround

   Building permit and inspection fees are set by the city's building permit fee ordinance (Ord. 22,204); call Permits at 501-371-4832 for the amount for your project

   Inspections are scheduled through Building Codes and the Fire Marshal; the city does not publish a fixed turnaround

Official Sources

• Arkansas Division of Child Care and Early Childhood Education — Child Care License
• City of Little Rock Finance Department

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