Photography 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)

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 Park / Special Event Permit (Cultural Affairs)

   Photographers shooting in Wilmington's public parks or on other public property for an organised shoot or event apply for a Park Permit through the Mayor's Office of Cultural Affairs ([email protected], 302-576-2138). The online application must be submitted 45 days or more before the event date — applications filed with less notice are not accepted — and the applicant agrees to pay all permit fees and City service costs at least two weeks before the date. Casual, non-disruptive photography in a public park does not normally need a permit.

   Official government source

   Fees are quoted by Cultural Affairs after review and are not published on the application; City service costs (police, parks staff) are billed on top·Submit at least 45 days before the shoot; fees due 2 weeks before

   Fees are quoted by Cultural Affairs after review and are not published on the application; City service costs (police, parks staff) are billed on top

   Submit at least 45 days before the shoot; fees due 2 weeks before

Official Sources

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

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