Daycare / Child Care Center Permit Requirements in Omaha, NE

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. Nebraska Department of Revenue — Sales and Use Tax Permit

   Any business selling taxable goods or taxable services in Nebraska must hold a sales tax permit from the Nebraska Department of Revenue and collect tax at the combined state and local rate for the delivery location. Register online through the Department's business registration service or by filing paper Form 20; NebFile is the separate system used to file returns once you are registered, not the registration tool. Local city sales and use taxes are layered on top of the state rate and change by quarter, so use the Department's Sales Tax Rate Finder for the exact rate at each address rather than assuming a flat figure.

   Official government source

   $0 — the Nebraska Department of Revenue charges no fee to register for a sales and use tax permit, online or by paper Form 20.·Registering online, you are either assigned a Nebraska ID number at the time of registration or contacted by the Department within five business days for additional information. Allow about two weeks for a paper Form 20.

   $0 — the Nebraska Department of Revenue charges no fee to register for a sales and use tax permit, online or by paper Form 20.

   Registering online, you are either assigned a Nebraska ID number at the time of registration or contacted by the Department within five business days for additional information. Allow about two weeks for a paper Form 20.

2. Nebraska Background Check Requirement (Child Care)

   All staff, volunteers, and household members of family child care homes in Nebraska child care facilities must clear a criminal background and fingerprint check (National Criminal History Record Information check) through the Nebraska State Patrol and the FBI, plus child abuse/neglect and sex offender registry checks. DHHS announced in May 2024 that it is covering fingerprinting costs for child care providers, staff, and volunteers through 2029.

   Official government source

   $0 during the DHHS coverage period — DHHS is covering fingerprinting costs for child care providers, staff, and volunteers through 2029; confirm current status with DHHS.·Checks must clear before an individual has unsupervised access to children; DHHS does not publish a standard turnaround time.

   $0 during the DHHS coverage period — DHHS is covering fingerprinting costs for child care providers, staff, and volunteers through 2029; confirm current status with DHHS.

   Checks must clear before an individual has unsupervised access to children; DHHS does not publish a standard turnaround time.

1. Nebraska Health and Human Services — Child Care Facility License

   Child care centers in Nebraska must be licensed by DHHS, Division of Public Health, Children’s Services Licensing. Requires background checks, health/safety inspections, and staff-ratio compliance.

   Official government source

   $25/year (capacity <30) or $50/year (capacity 30+)·6–12 weeks

   $25/year (capacity <30) or $50/year (capacity 30+)

   6–12 weeks

2. City of Omaha Business Licensing (no general business license)

   Omaha does not require a general business license. The city's Finance Department administers occupation taxes only on specific categories (restaurant/bar, telephone, hotel/motel, tobacco), and there is no City Clerk business license for ordinary businesses. Most trades on this list — food truck, handyman, tattoo parlor, personal trainer, HVAC, pet sitting, real estate, cleaning, grooming, salons, electrical, plumbing, fitness, massage, home bakery, pest control, auto repair, catering, notary, photography, barber, landscaping, tutoring, yoga, wedding planning, pressure washing, daycare, insurance — instead need a category-specific approval: a Douglas County Health Department food permit, a state professional license, Nebraska Department of Labor contractor registration, or a city building/trade permit.

   Official government source

   $0 — Omaha issues no general business license·Not applicable — there is no general license application; timelines depend on the category-specific permit you actually need

   $0 — Omaha issues no general business license

   Not applicable — there is no general license application; timelines depend on the category-specific permit you actually need

3. City of Omaha Certificate of Occupancy and Building Inspection (child care)

   A child care center in Omaha must be approved for its use by the City of Omaha Planning Department, Permits and Inspections division (1819 Farnam Street, Suite 1100; 402-444-5350; [email protected]). A Certificate of Occupancy is required for a new building and equally for an existing building, bay, common area, or any change of use — converting an existing space to a day care is a change of use. Build-out work triggers building, electrical, plumbing and mechanical permits, each inspected separately, and the fire code requirements for exits, alarms and suppression are checked as part of that process. Apply and pay through OmahaPermits.com. This is separate from, and in addition to, the DHHS child care facility license and its own health and safety inspection.

   Official government source

   Certificate of Occupancy: $125, whether it is a first certificate for a new building, a certificate for an existing building, bay, common area or change of use, or a temporary certificate valid up to 90 days. Reinspection is $50. Any build-out is charged separately on the valuation-based building permit schedule, which starts at $41 for work valued up to $2,000, plus an 8% technology and training fee.·Certificate of occupancy fees are paid at application and no inspection is scheduled until payment is received. Building permits requiring no plan review are issued at the time of application; those requiring plan review typically take three to four weeks.

   Certificate of Occupancy: $125, whether it is a first certificate for a new building, a certificate for an existing building, bay, common area or change of use, or a temporary certificate valid up to 90 days. Reinspection is $50. Any build-out is charged separately on the valuation-based building permit schedule, which starts at $41 for work valued up to $2,000, plus an 8% technology and training fee.

   Certificate of occupancy fees are paid at application and no inspection is scheduled until payment is received. Building permits requiring no plan review are issued at the time of application; those requiring plan review typically take three to four weeks.

Official Sources

• Nebraska Health and Human Services — Child Care Facility License
• City of Omaha City Clerk

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