Nail Salon 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 Nail Technician License (per technician)

   Nail technicians in Delaware are licensed individually by the Division of Professional Regulation's Board of Cosmetology and Barbering. Applications are submitted through DELPROS; candidates licensing by examination register and pay separately through Prometric, while reciprocity and reinstatement applicants pay the DPR application fee. The salon itself needs a separate establishment license ($142).

   Official government source

   $103 DPR application fee (reciprocity or reinstatement); examination candidates pay the exam fees set in the Prometric Candidate Handbook·4–8 weeks

   $103 DPR application fee (reciprocity or reinstatement); examination candidates pay the exam fees set in the Prometric Candidate Handbook

   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. Delaware Board of Cosmetology and Barbering — Salon License

   Nail salons in Delaware must obtain a cosmetology establishment license from the state board. An inspection is required before the license is issued.

   Official government source

   $142 (initial establishment license fee)·4–8 weeks

   $142 (initial establishment license fee)

   4–8 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 Board of Cosmetology and Barbering — Salon License
• City of Wilmington Revenue Division

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