Home Bakery Permit Requirements in Dover, DE

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. Delaware — No Sales Tax

   Delaware has no state or local sales tax. Instead, Delaware levies a Gross Receipts Tax on the seller of goods or provider of services, based on total receipts. Register with the Delaware Division of Revenue.

   Official government source

   Free (gross receipts tax registration)·Immediate (online)

   Free (gross receipts tax registration)

   Immediate (online)

2. Delaware Cottage Food Establishment — Registration and Food Safety Training

   A home bakery in Delaware operates as a Cottage Food Establishment registered with DPH's Office of Food Protection under the Cottage Food Regulation (16 DE Admin Code 4458A). Food safety training is required, not optional: section 5.0 requires at least one employee on location during hours of operation to have shown proficiency in food safety by passing a test in a programme approved by the Office of Food Protection, and section 3.3.1.1.5 requires proof of that training with the registration application. DPH lists approved Delaware providers — University of Delaware Cooperative Extension, Delaware Technical and Community College, Delaware State University's Center for Enterprise Development and the Delaware Restaurant Association — delivering ServSafe Manager and ServSafe Food Handler courses. CFEs are exempt from the Delaware Food Code and may sell only direct to consumers; permits run 1 April to 31 March and must be renewed annually.

   Official government source

   $30.00 annual Cottage Food Establishment permit fee (regulation 4458A § 3.1.1); plan review is free. The approved food safety course and proctored exam are charged by the provider, commonly $80–$150 for a ServSafe-equivalent manager course·1–2 days for the course and exam; registration is approved after an inspection of the home kitchen

   $30.00 annual Cottage Food Establishment permit fee (regulation 4458A § 3.1.1); plan review is free. The approved food safety course and proctored exam are charged by the provider, commonly $80–$150 for a ServSafe-equivalent manager course

   1–2 days for the course and exam; registration is approved after an inspection of the home kitchen

1. Delaware Cottage Food Law

   Delaware allows home food production under its Cottage Food Establishment (CFE) program, administered by DHSS Office of Food Protection. Non-potentially-hazardous foods may be sold directly to consumers after registering and passing inspection. Products must be labeled with required information.

   Official government source

   $30/year (annual permit fee, payable to State of Delaware)·1–2 weeks (if registration required)

   $30/year (annual permit fee, payable to State of Delaware)

   1–2 weeks (if registration required)

2. City of Dover Planning and Inspections Department — Business License

   Every business operating within Dover city limits must hold a city business license (City Code ch. 26, art. II), separate from any Certificate of Occupancy for the space. Fees are set per business-type category in Appendix F, most recently revised by Ordinance 2024-22 (adopted July 8, 2024). Manufacturers and contractors instead pay a rate on gross receipts, and merchants and bottlers a rate on gross purchases for resale, each with a minimum fee. Licenses are annual and prorated quarterly for businesses that start mid-year.

   Official government source

   Set per category in Appendix F — e.g. barber or beautician $64, manicurist $32, massage therapist $60, fitness trainer $72, food truck $180, eating establishment $128, car wash $192, health spa/club $192, pest control $96, photographer $128; businesses not listed pay $52 (1–3 employees) to $320 (51–100 employees). Contractors and manufacturers pay $0.00046 of gross receipts (minimum $128); merchants and bottlers $0.00046 of gross purchases for resale (minimum $64).·1–3 weeks

   Set per category in Appendix F — e.g. barber or beautician $64, manicurist $32, massage therapist $60, fitness trainer $72, food truck $180, eating establishment $128, car wash $192, health spa/club $192, pest control $96, photographer $128; businesses not listed pay $52 (1–3 employees) to $320 (51–100 employees). Contractors and manufacturers pay $0.00046 of gross receipts (minimum $128); merchants and bottlers $0.00046 of gross purchases for resale (minimum $64).

   1–3 weeks

Official Sources

• Delaware Cottage Food Law
• City of Dover Planning and Inspections Department

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