Checklist to Open a Business in Delaware

1. 1. Decide on Business Name and Structure
      • Your business name must be unique; i.e. not already registered.
      • For more information on types of structures, and types of entities, please visit the IRS webpage on Business Structures
      • Sole Proprietors are handled differently than Legal Entities such as Corporations, Limited Liability Company (LLCs), or Partnerships:

1. 1. Register Your Business
      • Determine if you need an Employer Identification Number (EIN) from the Internal Revenue Service (I.R.S.).
      • Use the Delaware Business One Stop Online system, to get three important tasks accomplished online:
        • Obtain your General Business License from the Delaware Division of Revenue.
        • If you will have employees, you will need to file a report (UC-1 form) for calculating your Unemployment Insurance liability paid to the Delaware Division of Unemployment Insurance.
        • If you will have employees (except in certain situations), you will need to carry Workers’ Compensation Insurance.
   2. Obtain Other State of Delaware Licenses, Certifications, or Registrations
      • Determine if there are additional State of Delaware licensing/certification/or registration requirements (for specific regulated industries) by checking the list of Professions and Industries that are regulated by the State of Delaware.*
   3. Obtain Federal Licenses, Certifications, or Registrations
      • Determine if there are additional federal requirements by consulting the list of Federal regulated industries and contact the appropriate federal agencies.*
   4. Obtain Local Licenses, Certifications, or Registrations
      • Contact your County, City, and/or Town to find out about local requirements.*

*As you talk with local, state, and federal agencies, be sure to ask if there are any additional requirements for your specific business. These listings, while comprehensive, may not be all-inclusive of every business type.

Checklists for Selected Business Types

Food Establishments, including Restaurant, Bakery, Food Truck, Caterer, Butcher, Frozen Dessert Stand, Food Delivery

General Contractors/Construction, Plumbers, Electricians, or HVACR Firms

Gas Stations

Auto Dealers/Repair Shops

Dry Cleaners

Salons/Barber Shops

Other Considerations

1. 1. • If you will have employees, you will need to understand your obligations as an employer regarding withholding taxes.
      • Consider your business insurance options in the private market.
      • Consider your health care obligations as a small business owner.
      • Read more about employer services at the Delaware Department of Labor.
      • Browse information on hiring and retaining employees. Review information from the Delaware Department of Labor on labor law in Delaware, and from the U.S. Department of Labor on U.S. Labor Law.
      • File for a U.S. Patent or U.S. Trademark.
      • Find out Why Businesses Choose Delaware to Incorporate.
      • Read about health and safety requirements from the U.S. Occupational and Safety and Health Administration (OSHA).