Handyman Business 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 Division of Revenue — Contractor Business License

   Contractors performing work in Delaware must hold a valid Delaware Business License. Home improvement contractors must also register with the Consumer Protection Unit.

   Official government source

   $75 (business license)·2–4 weeks

   $75 (business license)

   2–4 weeks

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 Building Permit (for regulated work)

   Certain handyman tasks — electrical, plumbing, HVAC work, or structural modifications — require permits pulled from the City of Wilmington Department of Licenses and Inspections. New Castle County has no jurisdiction inside city limits; the county licenses contractors only for unincorporated areas. Handymen must not perform work reserved for licensed trades (electrical, plumbing, HVACR) without the applicable Delaware Division of Professional Regulation licence, and air conditioning, plumbing, heating and mechanical contractors must pass a City trade test before a Wilmington business license is issued.

   Official government source

   $12 per $1,000 of construction cost for the building permit, plus $20 per craft used (electrical, air conditioning, heating, mechanical ventilation, plumbing) capped at $50 per job, per the City's published Development Review Process fee list·1–3 weeks

   $12 per $1,000 of construction cost for the building permit, plus $20 per craft used (electrical, air conditioning, heating, mechanical ventilation, plumbing) capped at $50 per job, per the City's published Development Review Process fee list

   1–3 weeks

Official Sources

• City of Wilmington Revenue Division
• Delaware Division of Revenue — Contractor Business License

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