Massage Therapy 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 Board of Massage and Bodywork — License

   Massage therapists in Delaware must be licensed by the Delaware Board of Massage and Bodywork. Requires 500 hours of training and passing the MBLEx.

   Official government source

   $175 (initial application fee)·4–8 weeks

   $175 (initial application fee)

   4–8 weeks

2. 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)

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 Certificate of Occupancy / Zoning Compliance

   A Certificate of Occupancy from the City of Wilmington Department of Licenses and Inspections is required before a commercial space may be occupied as a massage therapy practice; it is issued after a final inspection and must be picked up in person by the applicant who filed the permit. Zoning compliance for personal-service uses is also administered by L&I — the Zoning Manager will confirm the designation verbally at no charge, or issue a written certification stating the zoning designation, whether the proposed use is allowed and any outstanding violations. The city's Revenue Division does not handle zoning or occupancy; the separate Wilmington business licence is issued by the Department of Finance.

   Official government source

   $100 Certificate of Occupancy ($100 temporary CO, 30 days max); $25 for a written zoning certification (verbal confirmation free); building permits $12 per $1,000 of construction cost — per the City's published Development Review Process fee list·1–4 weeks, depending on inspection scheduling

   $100 Certificate of Occupancy ($100 temporary CO, 30 days max); $25 for a written zoning certification (verbal confirmation free); building permits $12 per $1,000 of construction cost — per the City's published Development Review Process fee list

   1–4 weeks, depending on inspection scheduling

Official Sources

• Delaware Board of Massage and Bodywork — License
• City of Wilmington Revenue Division

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