Landscaping 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 Pesticide Applicator License

   If you apply pesticides or herbicides as part of landscaping services in Delaware, you must hold a Commercial Pesticide Applicator License from the state department of agriculture.

   Official government source

   $30/year (individual applicator certification, renewed annually)·2–4 weeks

   $30/year (individual applicator certification, renewed annually)

   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 Business License — Landscaping/Tree Services

   A landscaping business operating inside Wilmington needs a City of Wilmington business license under the Landscaping/Tree Services classification (code 4038), filed with the Department of Finance's Wage/Business License Division; a copy of the current State of Delaware business license must be attached. New Castle County's contractor license applies only to construction activity in unincorporated New Castle County, not inside city limits.

   Official government source

   $200/year (Landscaping/Tree Services, code 4038, City of Wilmington fee schedule effective 1/1/2024)·1–3 weeks

   $200/year (Landscaping/Tree Services, code 4038, City of Wilmington fee schedule effective 1/1/2024)

   1–3 weeks

Official Sources

• City of Wilmington Revenue Division
• Delaware — No Sales Tax

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