Auto Repair Shop Permit Requirements in Wilmington, 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 DNREC — Used Oil and Hazardous Waste

   Auto repair shops in Delaware must comply with DNREC hazardous waste and used oil regulations. Proper containment and recycling of automotive fluids is required.

   Official government source

   Varies·2–4 weeks (registration)

   Varies

   2–4 weeks (registration)

1. City of Wilmington Business License (Department of Finance, Wage/Business License Division)

   Businesses operating inside Wilmington must hold a City of Wilmington business license in addition to their State of Delaware business license. Applications are filed with the Department of Finance, Wage/Business License Division (302-576-2415), and a copy of the current State of Delaware business license must be attached. Fees are set per license-type code; air conditioning, plumbing, heating, mechanical and refrigeration contractors must first pass a trade test with the Department of Licenses and Inspections. Employers also pay a head tax of $15 per month for each employee above five.

   Official government source

   Set by license-type code (fee increase effective 1/1/2024): $200/year for most non-professional services (e.g. landscaping/tree services, beauty parlor/barber shop, day care centers, janitorial, pest control, photographers) and construction trades; $300 for professional services; $250 for retailers; $151 for a mobile food vendor; $50 branch license·1–3 weeks

   Set by license-type code (fee increase effective 1/1/2024): $200/year for most non-professional services (e.g. landscaping/tree services, beauty parlor/barber shop, day care centers, janitorial, pest control, photographers) and construction trades; $300 for professional services; $250 for retailers; $151 for a mobile food vendor; $50 branch license

   1–3 weeks

2. City of Wilmington Zoning Approval and Certificate of Occupancy

   An auto repair shop must operate in a properly zoned commercial or industrial district and obtain zoning approval plus a Certificate of Occupancy from the City of Wilmington Department of Licenses and Inspections before opening. New Castle County Land Use has no jurisdiction inside city limits. A City of Wilmington business license (Gas Station/Auto Repair, code 7004, $300/year) is required separately.

   Official government source

   Certificate of Occupancy fee is not published online — confirm with Wilmington Licenses and Inspections (311 / 302-576-2620)·2–6 weeks

   Certificate of Occupancy fee is not published online — confirm with Wilmington Licenses and Inspections (311 / 302-576-2620)

   2–6 weeks

Official Sources

• City of Wilmington Revenue Division
• Delaware DNREC — Used Oil and Hazardous Waste

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