Daycare / Child Care Center Permit Requirements in Louisville, KY

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. Kentucky Department of Revenue — Sales and Use Tax Permit (Retailer's or Seller's Permit)

   KRS 139.200 imposes a 6% tax on the gross receipts of all retailers from retail sales of tangible personal property and of digital property, and from the furnishing of the services enumerated in subsection (2). That enumerated list is long and catches many service businesses that assume they are untaxed: landscaping services including lawn care and maintenance, tree trimming, landscape design and installation, and snow plowing or removal (paragraph (g)); janitorial services including residential and commercial cleaning and carpet, upholstery and window cleaning (h); small animal veterinary services (i); pet care services including grooming, boarding, pet sitting and obedience training (j); non-coin-operated laundry and dry cleaning (l); indoor skin tanning (n); non-medical diet and weight reducing (o); extended warranty services (p); photography and photofinishing (q); telemarketing (r); lobbying (t); executive employee recruitment (u); website design and development (v) and website hosting (w); bodyguard services (z); security system monitoring (aa); private investigation (ab); process serving (ac); repossession (ad); personal background checks (ae); parking and valet (af); rental of space for meetings, conventions, weddings, banquets, parties and other short-term social events (ai); social event planning and coordination (aj); leisure, recreational and athletic instructional services (ak); recreational camp tuition (al); personal fitness training (am); massage except when medically necessary (an); cosmetic surgery (ao); body modification including tattooing, piercing, scarification and branding (ap); non-medical laboratory testing (aq); interior decorating and design (ar); household moving (as); specialized design (at); lapidary (au); labor to repair or maintain commercial refrigeration equipment where no property is sold (av); labor to repair or alter apparel, footwear, watches or jewelry where no property is sold (aw); prewritten computer software access services (ax); and data brokering services (ay), the last effective August 1, 2026. KRS 139.240(1) requires every person presently engaged in or desiring to engage in business as a retailer or seller in Kentucky to file a permit application for each place of business, and KRS 139.250 requires the department to issue a separate permit per location, makes it nonassignable, limits it to the person named, and requires it to be conspicuously displayed. There are no local sales and use taxes in Kentucky, so the rate is 6% statewide.

   Official government source

   No fee. Neither KRS 139.240 nor KRS 139.250 prescribes a charge for the retailer's or seller's permit, and the Department of Revenue issues the account at no cost through the Kentucky Business One Stop registration·Not published by the Department of Revenue. KRS 139.240(1) requires the application to be on file before engaging in business as a retailer, and KRS 139.240(4) waives the written signature for electronic registrants, so file through the Kentucky Business One Stop before the first taxable sale

   No fee. Neither KRS 139.240 nor KRS 139.250 prescribes a charge for the retailer's or seller's permit, and the Department of Revenue issues the account at no cost through the Kentucky Business One Stop registration

   Not published by the Department of Revenue. KRS 139.240(1) requires the application to be on file before engaging in business as a retailer, and KRS 139.240(4) waives the written signature for electronic registrants, so file through the Kentucky Business One Stop before the first taxable sale

2. Kentucky Background Check Requirement

   All child care staff — and, for family child care homes, every household member aged 18 or older — must complete a criminal background check under 922 KAR 2:280 through the Division of Child Care's National Background Check Program, including FBI fingerprinting scheduled with IdentoGO within 30 days of application submission.

   Official government source

   No fee charged by the Division of Child Care for in-state checks; additional fees may apply for out-of-state checks·Determination issued within 30 days of receiving the completed application and fingerprint results

   No fee charged by the Division of Child Care for in-state checks; additional fees may apply for out-of-state checks

   Determination issued within 30 days of receiving the completed application and fingerprint results

1. Kentucky CHFS Division of Regulated Child Care — Child-Care Center License

   Child-care centers in Kentucky are licensed by the Cabinet for Health and Family Services, Office of Inspector General, Division of Regulated Child Care, under 922 KAR 2:090. A Type I centre is licensed for four or more children in a nonresidential setting, or 13 or more in a space separate from the licensee's home; a Type II centre is the licensee's primary residence caring for 7 to 12 children including the licensee's own. Application is on Form OIG-DRCC-01. To qualify for a preliminary licence or keep a regular one, the centre must provide written documentation from the local authority showing compliance with local zoning, be approved by the Office of the State Fire Marshal or its designee, have an approved water and sewage system, carry liability insurance of at least $100,000 per occurrence, meet the health and safety standards of 922 KAR 2:120, clear background checks under 922 KAR 2:280, and have a qualifying director. Maximum capacity is set by the State Fire Marshal's Office in conjunction with the cabinet.

   Official government source

   A nonrefundable initial licensing fee of $50 and a nonrefundable annual renewal fee of $25, payable to the Kentucky State Treasurer and attached to the application. The fee does not vary by capacity·Not published by the cabinet. A preliminary licence expires six months from issuance; a regular licence expires one year from its effective date or last renewal, and the renewal form is due one month before that anniversary

   A nonrefundable initial licensing fee of $50 and a nonrefundable annual renewal fee of $25, payable to the Kentucky State Treasurer and attached to the application. The fee does not vary by capacity

   Not published by the cabinet. A preliminary licence expires six months from issuance; a regular licence expires one year from its effective date or last renewal, and the renewal form is due one month before that anniversary

2. Louisville Metro Revenue Commission — Occupational License Tax Registration

   Louisville Metro does not issue a general local business license. The Louisville Metro Revenue Commission states that to start a new business "there is no local business license required"; instead a new business must register with the Revenue Commission, the Jefferson County Clerk's Office, and the Commonwealth of Kentucky. Registration with the Revenue Commission opens an occupational license tax account. The tax is on net profits (and on employee wages, withheld quarterly on Form W-1), reported annually on Form OL-3, due the 15th day of the 4th month after the end of the taxpayer's fiscal year. There is no flat annual license fee. The claim's Develop Louisville URL is the wrong agency; the Revenue Commission administers this registration.

   Official government source

   No local business license fee. Occupational license tax of 2.2% (resident rate) or 1.45% (non-resident rate) on net profits and on wages; minimum $25 penalty for filing late·Not published by the Revenue Commission; registration is completed online. The annual OL-3 return is due the 15th day of the 4th month after the fiscal year ends

   No local business license fee. Occupational license tax of 2.2% (resident rate) or 1.45% (non-resident rate) on net profits and on wages; minimum $25 penalty for filing late

   Not published by the Revenue Commission; registration is completed online. The annual OL-3 return is due the 15th day of the 4th month after the fiscal year ends

3. Louisville Building and Fire Safety Inspection (child care)

   A child care center in Louisville must satisfy building and fire safety requirements — exits, fire detection and suppression, accessibility — enforced by the Office of Construction Review, a division of Louisville Metro Codes and Regulations, which issues building, electrical, HVAC, and fire detection and suppression permits and conducts the inspections. A Certificate of Use and Occupancy is required before the space is occupied. This is separate from state child care licensing by the Division of Child Care in the Kentucky Cabinet for Health and Family Services.

   Official government source

   Under the promulgated fee schedule (LMCO 150.096, revised February 2024): $75 administrative fee for a Certificate of Use and Occupancy issued without a building permit; building permits are charged per square foot by occupancy type (institutional and business $.15) with a $75 minimum; fire detection systems up to 20,000 sq ft $150·Not published by the Office of Construction Review

   Under the promulgated fee schedule (LMCO 150.096, revised February 2024): $75 administrative fee for a Certificate of Use and Occupancy issued without a building permit; building permits are charged per square foot by occupancy type (institutional and business $.15) with a $75 minimum; fire detection systems up to 20,000 sq ft $150

   Not published by the Office of Construction Review

Official Sources

• Kentucky Cabinet for Health and Family Services — Child Care Center License
• Louisville Metro Revenue Commission

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