Tattoo Parlor 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. Bloodborne Pathogen Training (per body art operator)

   Delaware's Body Art Establishment regulations (16 DE Admin Code 4451), administered by DPH's Health Systems Protection Body Art Program, require every body art operator to complete a bloodborne pathogen / infection control course before working, and to renew it annually. Proof of training must be kept at the establishment and produced on inspection, alongside the establishment's own DPH permit.

   Official government source

   $20–$80 per person for an approved OSHA bloodborne pathogen course (private providers); DPH charges no separate training fee·Half-day course; renew annually

   $20–$80 per person for an approved OSHA bloodborne pathogen course (private providers); DPH charges no separate training fee

   Half-day course; renew annually

1. Delaware Division of Public Health — Body Art Establishment Permit

   Tattoo and body art establishments in Delaware must obtain a Body Art Establishment Permit from the Division of Public Health's Body Art Program (Health Systems Protection). Plan review and approval are required before opening, followed by inspection; the permit is renewed annually. Applications go to the Environmental Health Field Services office for the county where the establishment is located.

   Official government source

   $100/year (permanent or restricted establishment permit); plan review is free; temporary permits of up to 14 consecutive days carry no fee·2–6 weeks

   $100/year (permanent or restricted establishment permit); plan review is free; temporary permits of up to 14 consecutive days carry no fee

   2–6 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 Division of Public Health — Body Art Establishment Permit
• City of Wilmington Revenue Division

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