Daycare / Child Care Center Permit Requirements in Boise, ID

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. Idaho State Tax Commission — Sales Tax Permit

   Required for all businesses selling taxable goods or services in Idaho. Idaho charges a 6% state sales tax. Some cities have local option taxes. Register with the Idaho State Tax Commission online.

   Official government source

   Free·Immediate (online via TAP)

   Free

   Immediate (online via TAP)

2. Idaho Background Check Requirement

   Idaho requires owners, operators, staff, and any other individual age 13 or older who has unsupervised direct contact with children or is regularly on the premises (including household members at a family daycare home) to complete an Idaho and FBI criminal history and background check clearance through the Department of Health and Welfare's Background Check Unit. A clearance from within the last 3 years can transfer to a new employer.

   Official government source

   Fees vary; confirm current per-person cost with IdahoSTARS (800-926-2588) or the DHW Background Check Unit·1–4 weeks

   Fees vary; confirm current per-person cost with IdahoSTARS (800-926-2588) or the DHW Background Check Unit

   1–4 weeks

1. Idaho Department of Health and Welfare — Child Care Facility License

   Child care centers in Idaho are licensed by the Department of Health and Welfare. IdahoSTARS collects the paperwork and walks applicants through the process; the local public health district collects the licensing fee and does the health and safety inspection. A licence is required if you care for seven or more children and are paid for at least one of them. Expect criminal-history background checks for everyone with unsupervised child contact, a fire inspection, CPR and first-aid certification, staff ratio compliance, and four hours of ongoing training per staff member per year. Check with your city or county planning and zoning office first — local ordinances can block a site before state licensing even starts.

   Official government source

   $325 for a large center (26 or more children at any time), $250 for a small center (13–25), $100 for a group facility (7–12), $100 for all other daycare facilities. Paid to your local public health district.·6–12 weeks, driven by background-check turnaround and the inspection schedule.

   $325 for a large center (26 or more children at any time), $250 for a small center (13–25), $100 for a group facility (7–12), $100 for all other daycare facilities. Paid to your local public health district.

   6–12 weeks, driven by background-check turnaround and the inspection schedule.

2. City of Boise — No General Business License

   Boise does not require a general/blanket business license. Businesses must instead comply with zoning, required building/health permits, and any applicable activity-specific city license (Animal, Food & Alcohol Beverage, Security Services, Vehicle Licensing). Most professional/personal-service businesses fall under none of these categories and need no city business license — verify your specific business's obligations with the City Clerk's Licensing page.

   Official government source

   N/A — no general business license exists·N/A

   N/A — no general business license exists

   N/A

3. City of Boise Building and Fire Safety Inspection

   Child care centers must pass building, fire, and ADA accessibility inspections through Boise Planning & Development Services, which also runs fire plan review. Fees follow Boise's published Building Code Fee Schedule rather than a flat inspection charge.

   Official government source

   Valuation-based per Boise's Building Code Fee Schedule (from $26.37 for the first $500), plus 65% of the permit fee for commercial plan review; a flat $175 applies where inspection and plan review establish a Certificate of Occupancy with no construction·2–6 weeks depending on plan review and inspection scheduling

   Valuation-based per Boise's Building Code Fee Schedule (from $26.37 for the first $500), plus 65% of the permit fee for commercial plan review; a flat $175 applies where inspection and plan review establish a Certificate of Occupancy with no construction

   2–6 weeks depending on plan review and inspection scheduling

Official Sources

• Idaho Department of Health and Welfare — Child Care Facility License
• City of Boise Planning and Development Services

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