Home Bakery 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 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 Establishment (CFE) Registration

   Delaware allows limited home food production under the Cottage Food Establishment program, administered by the Division of Public Health's Office of Food Protection. Only non-potentially-hazardous foods listed in the CFE regulations may be made in a residential kitchen, products must carry the required labeling, and the establishment must be registered and inspected before operating. Registration is renewed annually.

   Official government source

   $30/year (annual permit fee, payable to 'State of Delaware' once the establishment is inspected and approved)·1–2 weeks

   $30/year (annual permit fee, payable to 'State of Delaware' once the establishment is inspected and approved)

   1–2 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

Official Sources

• Delaware Cottage Food Law
• City of Wilmington Revenue Division

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