Daycare / Child Care Center 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 Background Check Requirement (child care)

   All staff, volunteers, and — for family child care homes — household members aged 18 and over must complete Delaware State Police and FBI criminal history checks plus a Child Protection Registry check before working in a licensed child care facility. Checks are scheduled through the State Bureau of Identification / IdentoGO using the service code supplied by the Office of Child Care Licensing, now under the Department of Education's Office of Early Learning.

   Official government source

   $85 per person for the combined certified Delaware and federal (FBI) criminal history; $72 for a Delaware-only check·1–4 weeks

   $85 per person for the combined certified Delaware and federal (FBI) criminal history; $72 for a Delaware-only check

   1–4 weeks

1. Delaware Office of Child Care Licensing — Child Care Center License

   Child care centers in Delaware must be licensed by the Office of Child Care Licensing, now administered under the Department of Education's Office of Early Learning (the former kids.delaware.gov page redirects there). Licensure requires criminal background and child-abuse registry checks, health and fire safety inspections, and compliance with staff-to-child ratios. Licenses are issued for one year.

   Official government source

   No state licensing fee (Delaware Business First Steps lists the child care license fee as None); background checks, inspections, and facility upgrades are separate costs·6–12 weeks

   No state licensing fee (Delaware Business First Steps lists the child care license fee as None); background checks, inspections, and facility upgrades are separate costs

   6–12 weeks

2. 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

3. City of Wilmington Fire Marshal — Building and Fire Safety Inspection

   Child care centers in Wilmington must pass building and fire safety inspections (fire suppression, egress, accessibility) coordinated with the City of Wilmington Fire Marshal's Office and the state Office of Child Care Licensing. New Castle County has no jurisdiction inside city limits. Confirm current inspection requirements and any fee directly with the Fire Marshal's Office.

   Official government source

   Not published online — confirm with the Wilmington Fire Marshal's Office·2–6 weeks

   Not published online — confirm with the Wilmington Fire Marshal's Office

   2–6 weeks

Official Sources

• Delaware Office of Child Care Licensing — Child Care Center License
• City of Wilmington Revenue Division

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