Permits for a Brewery in Wilmington, Delaware

Authorizes the manufacture and sale of malt beverages in Delaware. Allows on-premises tastings and retail sales. Production limitations apply.

Delaware encourages responsible alcohol server training for on-premises licensed establishments. Completion may reduce penalties for violations.

Required for all businesses operating in Delaware. Issued by the Delaware Division of Revenue. Annual license required before commencing business. Fee varies by gross receipts.

All LLCs, corporations, and other entities must register with the Delaware Division of Corporations. LLC Certificate of Formation $90. Annual franchise tax required for corporations.

Any Delaware business that plays copyrighted music publicly — background music, live bands, DJs, jukeboxes, or streaming — must obtain public performance licenses from ASCAP, BMI, and SESAC.

Delaware employers must register with the Department of Labor for unemployment insurance. New employer rate approximately 1.8%. Taxable wage base is $10,500 per employee.

Delaware requires all employers to carry workers' compensation insurance. No minimum employee threshold. Coverage from private insurers.

Required before occupying a commercial building in Delaware. Verifies building code compliance. Issued by the local building department.

Required for commercial establishments. Delaware State Fire Prevention Commission oversees fire safety. Inspections performed by local fire marshals.

Required for all food establishments in Delaware. Issued by the Delaware Division of Public Health, Office of Food Protection. Must comply with Delaware Food Code. Certified food manager required.

Delaware requires food handlers to obtain certification from an ANSI-accredited training provider. At least one Certified Food Protection Manager (CFPM) must be on staff.

Required by most Delaware municipalities before installing exterior signage. Local zoning codes regulate sign specifications.

Delaware has no sales tax but imposes a gross receipts tax on businesses. Rate varies by business type (0.0945%–0.7468%). Registration through Delaware One Stop portal. Included in business license application.

Employers in Delaware must register to withhold state income tax from employee wages. Registration required before first payroll.

Verifies that the proposed business use is permitted under local zoning regulations. Required before obtaining building permits or certificates of occupancy.