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Renting a booth or a suite in a Iowa salon? The big question is whether you need your own establishment license or whether you are covered by the salon you rent from. Here is exactly how Iowa treats it in 2026 — the license question, the fees, the inspection rule, how your rent is taxed, and the steps and postings to get compliant — sourced to the state’s own rules and dated.
Yes, in most booth/suite situations. IAC 481—941.2(157) states verbatim: 'No person shall operate an establishment unless the owner has obtained a license issued by the board. A separate enclosed area inside an establishment that is operated as an independent business for the purpose of providing barbering and cosmetology services shall be considered its own establishment and shall not operate unless an establishment license is obtained.' So a suite/enclosed booth run as an independent business needs its OWN establishment license. A simple chair on the open floor of the host salon, operated under the host owner's establishment license, does not — the trigger is whether the space is separately enclosed AND operated as an independent business. Confirmed against the current chapter text (effective 7/1/24).
$80 establishment license fee and $80 biennial renewal — IAC 481—507.5(11) and 507.5(12). The establishment cycle runs from 1 January of ODD-numbered years for two years (IAC 481—941.4(1)), with a $60 late fee if you renew within 30 days of expiry. Establishment reactivation (if the license lapses) is $144 (507.5(4)); duplicate/reissued certificate $20 (507.5(5)).
An active individual practice license in the discipline performed (barbering and cosmetology arts and sciences, nail technologist, esthetician, or electrologist). The license/endorsement/reciprocity/instructor fee is $60 initial (IAC 481—507.5(1)) and $60 biennial renewal (507.5(2)). The individual cycle runs from 1 April for two years (IAC 481—940.8(1)), with a 30-day grace period. Renewal requires 6 hours of continuing education per biennium, of which at least 2 hours must cover Iowa law, board rules and sanitation (IAC 481—944.2(2)'a'). You must hold and post your own individual license in addition to any establishment license.
No inspection is a precondition of opening: business may commence upon activation of the license (IAC 481—941.2(3)), and under 941.2(2) the establishment must meet the sanitary requirements of 481—Chapter 943 to be eligible, and 'may be inspected for compliance with sanitation rules within 12 months following the issuance of the establishment license.' Iowa Code 157.11(1) separately authorises the department to inspect establishments — before licensure, on a periodic basis, or on complaint. If an inspection finds conditions dangerous to health, Iowa Code 157.13(3) allows closure of the establishment within five days. (Schools must pass a board inspection before issuance under 941.8(2)'b' — that does not apply to establishments or booths.)
Iowa treats a separately enclosed, independently operated booth/suite as its own 'establishment' requiring its own $80 establishment license (IAC 481—941.2(157)). An establishment license is issued for a specific location and is not transferable (941.2(5)); a change in location cancels the license and requires a new application. Responsibility does not stop at the door of the booth: IAC 481—943.3 makes the establishment owner answerable for EVERYONE working in the establishment, and 943.4 and 943.5 impose joint responsibility on owner and licensee for sanitation and equipment. The rule expressly directs that to determine independent-contractor-versus-employee status you should contact the Iowa Division of Labor. Each licensee must post their own current license proof of renewal at the front entrance (941.6(3)); if you work in more than one establishment, post at your primary place of practice and be able to produce the renewal on request (941.6(4)). A sign visible outside the entrance designating the place of business is required (941.6(1)). Iowa also offers a 'readily movable' (mobile) establishment license for the same $80 fee (941.2(2)'a', 941.3).
No — the booth/suite RENT itself is not subject to Iowa sales tax. Renting/leasing of real property or space (a booth, chair space, or salon suite) is not among the enumerated taxable services; the Iowa Department of Revenue's taxable-services list covers only tangible-personal-property rentals (aircraft, motor vehicles/RVs/boats) and specified services, not real-property leases. IMPORTANT COUNTERPOINT (confirmed on the DOR list): 'Barber and beauty services' ARE an enumerated taxable service in Iowa under Iowa Code 423.2(6), so the independent booth renter must register for an Iowa sales-tax permit and collect Iowa sales tax (6% state plus up to 1% local option) on the services they sell to clients. Confirm current rates/permit with the Iowa Department of Revenue. One further trap sits in the income-tax rules: Iowa Admin. Code 701—211.6(3)'b' requires genuine independence for withholding, unemployment-insurance and FICA purposes as well, and 701—211.6(4) requires the salon owner who leases space to report their tenants. Being called a booth renter in the lease does not settle the question for any of those three taxes.
Work through these in order — the kit turns them into a checklist you can tick off:
You practise under a licence issued by the Board of Barbering and Cosmetology Arts and Sciences, housed in the Department of Inspections, Appeals, and Licensing. Iowa Code 157.2(1) makes it unlawful to practise barbering and cosmetology arts and sciences 'with or without compensation' unless you hold a licence issued under 157.3, and the chapter now covers four disciplines: barbering and cosmetology, electrology, esthetics and nail technology (157.1(2)). The old barbering chapter, Iowa Code 158, was repealed by 2023 Acts ch 99, §48, and barbering was folded into chapter 157, so a barber and a cosmetologist are today licensed under one statute and, since July 2023, one combined 'barbering and cosmetology' licence. The route is graduation from a licensed school, a completed application and a national examination scored at 75 percent or better (157.3(1), Rule 481—940.3(1)). Three side doors exist: licensure by endorsement for someone already licensed elsewhere (940.2(1)'b'(1)), licensure by verification or by work experience from a state that did not licence the occupation (481—501.1, 481—501.2), and 2,000 hours of supervised practice in an establishment training programme (157.3(3)). Two carve-outs matter to renters. A person who works exclusively as a blow-dry stylist needs no licence, but must complete two hours of Iowa law, rules and sanitation education and may only work inside a licensed establishment (157.12C). And since 2025 Acts ch 140, §7, an establishment may register for an 'establishment training program' and employ unlicensed providers under the physical-presence supervision of a licensee, with a written disclosure handed to the client (157.12D).
Iowa is one of the states that licences the enclosed booth itself, and the rule says so in one sentence. Rule 481—941.2(157) opens: 'No person shall operate an establishment unless the owner has obtained a license issued by the board. A separate enclosed area inside an establishment that is operated as an independent business for the purpose of providing barbering and cosmetology services shall be considered its own establishment and shall not operate unless an establishment license is obtained.' Two conditions must both be met before you owe your own $80 licence: the area is separately enclosed, and it is run as an independent business. A salon suite behind its own door, leased in your name, is squarely inside that sentence. An open chair on the host salon floor is not: it is part of the host's establishment and is covered by the owner's licence. Nothing in Iowa Code 157.11 or the rule turns on whether you are paid by commission or by rent — it turns on walls plus independence. Beware the second half of the definition too: Iowa Code 157.1(11) defines 'establishment' as a fixed location or a location that is readily movable where one or more persons practise, 'including but not limited to a retail establishment', so a suite inside a gym, a spa or a store is not exempt because the host is not a salon. Iowa Code 157.13(1) closes the loop from the other side: it is unlawful for a licensee to practise in any place other than a licensed establishment or a licensed school, subject to narrow exceptions for board-approved off-site work, work for a physician, and licensed hospitals and care facilities.
The licence is issued by Board of Barbering and Cosmetology Arts and Sciences, Department of Inspections, Appeals, and Licensing (DIAL), Professional Licensure Bureau, Des Moines.
Fee: $80 establishment licence fee (Rule 481—507.5(11)), nonrefundable. Reissued or duplicate certificate $20 (507.5(5)); reactivation of a lapsed establishment licence $144 (507.5(4)). A change of location is not a transfer — it is a new licence and a new fee.
Renewal: $80 biennial (507.5(12)). The establishment renewal period begins on January 1 of every odd-numbered year and ends on December 31 two years later (941.4(1)), so the establishment cycle is offset from the individual April-to-March cycle. A licence issued within six months of the renewal date rolls to the next renewal two years later (941.4(3)). Renew before expiry; between expiry and 30 days after, the late fee applies (941.4(6)). Past that, the licence is inactive and the establishment 'shall not provide barbering and cosmetology arts and sciences services' until it is reactivated (941.5). Renewal also requires full compliance with Chapter 941 and Chapter 943 (941.4(5)). The owner must tell the board of a change in telephone, email or mailing address within 30 days (941.2(2)'b'), and of a change of establishment name or address within 30 days, returning the certificate and paying the reissue fee (941.2(5)'e').
Booth and suite rental are lawful in Iowa, and the state has written more of the answer into its rules than most. Three provisions govern the arrangement. First, licensing: Rule 481—941.2(157) turns a separately enclosed area operated as an independent business into its own establishment needing its own licence, and the same rule tells the reader where to go next — 'To determine what defines an independent contractor versus an employee, persons should contact the Iowa division of labor.' Second, liability: Rule 481—943.4 makes each licensee responsible for their own station areas, holding a current licence and staying inside their scope of practice; Rule 481—943.3 makes the establishment owner ensure that everyone 'working in the establishment' — not merely employees — holds a current active licence, does not exceed scope, and has a renewal card displayed at eye level in the front entrance area; and Rule 481—943.5 says owners and licensees are 'jointly responsible for all service and common areas'. A renter in Iowa therefore cannot push a dirty shared shampoo bowl entirely onto the landlord, and a landlord cannot ignore an expired licence on a renter's wall. Third, sales tax: Rule 701—211.6(3)'b' provides that when an operator leases space and is an independent operator, the lessee must notify the Department of Revenue and secure a sales tax permit and is then directly responsible for the tax, and — the sentence that decides most disputes — 'In order to be considered independent, the lessee must also be independent from the lessor for the purposes of withholding income tax, unemployment compensation, and social security taxes.' Iowa will not let you be a lessee for sales tax and an employee for payroll tax at the same time. Practical consequences: the establishment licence is not transferable and dies with a change of ownership or location (941.2(5)); if you work in more than one establishment you post your renewal at your primary place of practice and produce it on request (941.6(4)); an establishment operated adjacent to another business must be separated by at least a partial partition, and entirely separated with unusable doors where food is handled (943.8); and if you want to work at weddings, photo shoots or a client's home, those limited services must either be scheduled through a licensed establishment or covered by the $40 one-year temporary permit under Iowa Code 157.4(1) and Rule 943.16.
Iowa does not make a pre-opening inspection mandatory for an establishment, but it authorises several. Iowa Code 157.11(1) lets the department perform a sanitary inspection biennially, perform one before a licence is issued, and inspect on receipt of a complaint. Rule 481—941.2(2) is the practical rule: the space must meet Chapter 943 to be eligible, and 'may be inspected for compliance with sanitation rules within 12 months following the issuance of the establishment license.' Business may begin as soon as the licence is activated (941.2(3)). Schools are treated differently and must pass a board inspection before issuance (941.8(2)'b'), which is why second-hand advice about Iowa inspections is often wrong. Upon request, the licensee must make Chapter 943 and the most recent inspection report available to the board, its agents, everyone employed or studying in the establishment, and the general public (943.2). The enforcement lever is fast: under Iowa Code 157.13(3), if an owner or manager does not comply with the sanitary rules, the department notifies them in writing, and if the failure is not corrected within five days of receipt the department shall order the establishment closed until it complies. Practising in an establishment closed under that section is itself unlawful, and county attorneys are directed to assist in enforcement.
Services. This is the trap that catches renters moving to Iowa from a service-exempt state. Iowa Code 423.2(6)'g' puts 'Barber and beauty' on the list of enumerated taxable services, taxed at six percent under 423.2(5). Rule 701—211.6(1) states it flatly: persons engaged in the business of barbering and beauty are selling a service subject to sales tax, with 'barbering' and 'beauty' — meaning cosmetology and esthetics — taking their Iowa Code 157.1 definitions. Local option sales tax stacks on top at one percent where imposed (Iowa Code 423B.5, and 423B.5 fixes the rate at one percent), and the Department of Revenue applies it where the first use of the service occurs or could occur in a local option jurisdiction. Related enumerated services worth knowing: tanning beds or salons (423.2(6)'az'), pet grooming ('am'), reflexology ('ar'), and 'Turkish baths, massage, and reducing salons, excluding services provided by massage therapists licensed under chapter 152C' ('bg') — a licensed massage therapist's work is outside the tax, an unlicensed 'massage' service is not. Rent. Leasing floor space is not an enumerated service and is not a sale of tangible personal property, so the booth or suite rent itself carries no Iowa sales tax; the enumerated rental entries in 423.2(6) reach recreational vehicles, boats, registered vehicles and aircraft, not real property. Who holds the permit. Rule 701—211.6(3) sets the rule the whole arrangement hangs on: a shop under common management gets one permit and remits as one enterprise, but when an operator leases space and is an independent operator, the lessee must notify the Department and secure a sales tax permit and is then directly liable for the tax. Rule 701—211.6(4) puts a reporting duty on the landlord: the lessor who has leased part of the premises reports the names and addresses of all lessees to the Department, and where the lessor accounts for a lessee's sales it must show each lessee's net taxable sales on its own return. Permits are required by Iowa Code 423.36, one per place of business in Iowa, and are obtained free through Iowa Business Tax Registration. Products and supplies. Bottled retail stock may be bought exempt for resale on an exemption certificate, but anything pulled from that inventory and consumed in the service — the shampoo used at the bowl — is reported on the 'goods consumed' line and taxed. The Department publishes a long taxable-items list covering shampoos, colours, polish, clippers, blow dryers, chairs and towels. No deduction may be taken on the return for expenses. Income. As a renter you are self-employed: federal and Iowa quarterly estimates, Schedule SE self-employment tax, Schedule C profit or loss, and tips reported as part of gross receipts.
Iowa gives you three overlapping tests and one shortcut. The board's own rule refuses to decide the question and points you to the Iowa Division of Labor (Rule 481—941.2). For unemployment insurance, Iowa Code 96.1A(16)'f'(1) presumes coverage: services performed for wages are employment 'unless and until it is shown to the satisfaction of the department that such individual has been and will continue to be free from control or direction over the performance of such services, both under the individual's contract of service and in fact.' Rule 871—23.19(96) fills in the factors: the right to control the details and means, not merely the result; the right to discharge without breaching a contract; who furnishes tools, equipment, material and the place to work; whether the worker follows a distinct trade offered to the public; whether the worker can make a profit or a loss, carries unreimbursed and ongoing costs, and has significant investment; payment of a fixed wage by the hour or week versus one sum for a specific job; the right to hire and supervise assistants. Subrule 23.19(6) restates the presumption in favour of employment, and subrule 23.19(7) disposes of paper labels: 'if the relationship of employer and employee exists, the designation or description of the relationship by the parties as anything other than that of employer and employee is immaterial.' For sales tax the shortcut is Rule 701—211.6(3)'b': to be treated as an independent lessee you must also be independent of the lessor for income tax withholding, unemployment compensation and social security. The Department of Revenue publishes three worked examples for this industry, adapted from IRS materials. A barber who signs a 'lease' for a chair while the owner pays all shop expenses, all receipts go into the owner's till, shop hours are posted and enforced, customers are taken in turn and the owner may dismiss him — with the owner's income a percentage of the barber's takings — is an employee, because the owner keeps the right to direct and control in order to protect the split. A manicurist who sets her own hours, buys her own equipment and supplies, keeps her own proceeds, never touches the shop register, does not report earnings to the owner and may send a substitute is self-employed even though the owner furnishes the space and can end the agreement. The practical rule for Iowa: percentage-of-receipts arrangements run through the house register are the single strongest indicator of employment, and a written lease at a fixed rent for a defined space, with your own permit, your own products, your own prices, your own hours and your own client records, is what makes the classification hold.
Iowa has no statewide general business licence, and the establishment licence is not one. What you add locally is threefold. Zoning first: Iowa Code 157.6 permits an establishment in a residence only 'subject to local zoning ordinances', so a home suite is a city or county question before it is a board question, and commercial suites still need occupancy and sign approval from the municipality. Tax second: local option sales tax is imposed by county or city vote under Iowa Code chapter 423B at a rate fixed by 423B.5 at one percent, so your combined rate is six or seven percent depending on the address of the service, and the Department of Revenue's sales tax lookup, not a neighbouring stylist, is the authority on your jurisdiction. Entity third: if you trade as an LLC or corporation you file with the Iowa Secretary of State, and every business collecting Iowa sales tax registers with the Department of Revenue through Iowa Business Tax Registration, free of charge. Some Iowa cities operate rental or occupancy inspection programmes for the building itself; those attach to the landlord's premises and should be confirmed with the city before you sign a suite lease.
Criminal. Iowa Code 157.15 makes a person convicted of violating any provision of chapter 157 or its rules guilty of a serious misdemeanour. Under Iowa Code 903.1(1)'b' that carries a fine of at least $430 and not more than $2,560, which the court may not suspend, plus imprisonment of up to one year. Civil. Iowa Code 157.13(4) lets the board order an unlicensed person or establishment to comply and impose a civil penalty of up to $1,000 for each violation, with each day of continued violation after an order counting as a separate offence up to a $10,000 maximum. The board weighs deterrence, the circumstances, the severity and risk of harm, the economic benefit gained and the public interest; it must give written notice and an opportunity for a contested-case hearing requested within 30 days, and unpaid penalties go to the Attorney General for collection with fees and costs. Closure. Iowa Code 157.13(3) allows the department to order an establishment closed until it complies with the sanitary rules, five days after written notice; practising in a closed establishment is itself unlawful. Employment offences. It is unlawful to employ an unlicensed individual to practise (157.13(1)) — outside the registered establishment training programme — and unlawful to employ a licensee to perform the additional-training services of 157.3A without that training. Licence status. Practising on an inactive individual licence exposes you to board discipline, injunctive action under Iowa Code 147.83 and criminal sanction under 147.86 (Rule 481—940.8(6)). Iowa Code 157.9 covers licence suspension and revocation.
Program sources: https://www.legis.iowa.gov/docs/code/157.pdf · https://www.legis.iowa.gov/docs/code/158.pdf · https://www.legis.iowa.gov/docs/code/423.pdf · https://www.legis.iowa.gov/docs/code/423B.pdf · https://www.legis.iowa.gov/docs/code/96.pdf · https://www.legis.iowa.gov/docs/code/903.pdf · https://www.legis.iowa.gov/docs/iac/chapter/481.940.pdf · https://www.legis.iowa.gov/docs/iac/chapter/481.941.pdf · https://www.legis.iowa.gov/docs/iac/chapter/481.943.pdf · https://www.legis.iowa.gov/docs/iac/chapter/481.944.pdf · https://www.legis.iowa.gov/docs/iac/chapter/481.507.pdf · https://www.legis.iowa.gov/docs/iac/chapter/701.211.pdf · https://www.legis.iowa.gov/docs/iac/rule/701.288.11.pdf · https://www.legis.iowa.gov/docs/iac/rule/871.23.19.pdf · https://revenue.iowa.gov/barber-and-cosmetology-arts-and-sciences-licensees · https://revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/iowa-sales-and-use-tax-taxable-services · https://dial.iowa.gov/licenses/barbering-cosmetology/licensure · https://dial.iowa.gov/licenses/barbering-cosmetology/licensure/how-do-i-establishment-license
Iowa is unusually explicit about booth/suite renters: rule 481—941.2(157) literally defines a 'separate enclosed area inside an establishment that is operated as an independent business' as its own establishment that cannot operate without its own license — so a true suite renter almost always needs a second, separate $80 establishment license on top of the host salon's. The bigger, easily missed twist is on the tax side: Iowa does NOT tax the booth rent (real-property leases aren't enumerated), but it DOES tax 'barber and beauty services' themselves — an enumerated taxable service confirmed on the Iowa Department of Revenue's list. That makes Iowa one of the minority of states where the independent stylist must register for a sales-tax permit and charge sales tax on every haircut and color — a liability that has nothing to do with the rent but everything to do with going independent. Iowa also offers a 'readily movable' (mobile) establishment license category for the same $80 fee.
Booth/suite rent carries no Iowa sales tax, but 'barber and beauty services' are an enumerated taxable service (Iowa Code 423.2(6); confirmed on the Iowa DOR taxable-services list). Going independent means YOU (not the salon owner) must get an Iowa sales-tax permit and collect 6% state plus up to 1% local option tax on your service sales. Many new renters miss this and under-collect.
If your rented space is separately enclosed and run as an independent business, IAC 481—941.2(157) makes it its own establishment — you need your own $80 license, not just coverage under the salon's license. Operating an enclosed independent booth without one is unlicensed operation.
481—941.2(1) requires the establishment application be submitted 30 days prior to the anticipated opening day and completed exactly per instructions, or the board will not review it. Don't sign a lease start date assuming same-week licensing.
The board's rule (941.2(157)) expressly refers independent-contractor-vs-employee questions to the Iowa Division of Labor. A 'booth rental' label doesn't by itself settle worker-classification, payroll, or unemployment-tax obligations — verify separately.
Timeline: Plan ~30+ days: the establishment application must be filed at least 30 days before opening (481—941.2(1)). Once approved and activated, business may commence immediately (941.2(3)); a sanitation inspection may occur any time within 12 months after issuance (941.2(2)). Getting an Iowa sales-tax permit from the Department of Revenue is typically same-day online.
Cost: $80 establishment license fee (nonrefundable) + $80 biennial renewal (IAC 481—507.5(11)-(12)); individual practice license $60 initial + $60 biennial (507.5(1)-(2)); duplicate certificate $20 (507.5(5)); establishment reactivation if lapsed $144 (507.5(4)). Iowa sales-tax permit: no fee. No separate establishment inspection fee identified in the fee schedule.
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Build my Iowa kit →Yes, in most booth/suite situations. IAC 481—941.2(157) states verbatim: 'No person shall operate an establishment unless the owner has obtained a license issued by the board. A separate enclosed area inside an establishment that is operated as an independent business for the purpose of providing barbering and cosmetology services shall be considered its own establishment and shall not operate unless an establishment license is obtained.' So a suite/enclosed booth run as an independent business needs its OWN establishment license. A simple chair on the open floor of the host salon, operated under the host owner's establishment license, does not — the trigger is whether the space is separately enclosed AND operated as an independent business. Confirmed against the current chapter text (effective 7/1/24).
$80 establishment license fee and $80 biennial renewal — IAC 481—507.5(11) and 507.5(12). The establishment cycle runs from 1 January of ODD-numbered years for two years (IAC 481—941.4(1)), with a $60 late fee if you renew within 30 days of expiry. Establishment reactivation (if the license lapses) is $144 (507.5(4)); duplicate/reissued certificate $20 (507.5(5)).
An active individual practice license in the discipline performed (barbering and cosmetology arts and sciences, nail technologist, esthetician, or electrologist). The license/endorsement/reciprocity/instructor fee is $60 initial (IAC 481—507.5(1)) and $60 biennial renewal (507.5(2)). The individual cycle runs from 1 April for two years (IAC 481—940.8(1)), with a 30-day grace period. Renewal requires 6 hours of continuing education per biennium, of which at least 2 hours must cover Iowa law, board rules and sanitation (IAC 481—944.2(2)'a'). You must hold and post your own individual license in addition to any establishment license.
No inspection is a precondition of opening: business may commence upon activation of the license (IAC 481—941.2(3)), and under 941.2(2) the establishment must meet the sanitary requirements of 481—Chapter 943 to be eligible, and 'may be inspected for compliance with sanitation rules within 12 months following the issuance of the establishment license.' Iowa Code 157.11(1) separately authorises the department to inspect establishments — before licensure, on a periodic basis, or on complaint. If an inspection finds conditions dangerous to health, Iowa Code 157.13(3) allows closure of the establishment within five days. (Schools must pass a board inspection before issuance under 941.8(2)'b' — that does not apply to establishments or booths.)
No — the booth/suite RENT itself is not subject to Iowa sales tax. Renting/leasing of real property or space (a booth, chair space, or salon suite) is not among the enumerated taxable services; the Iowa Department of Revenue's taxable-services list covers only tangible-personal-property rentals (aircraft, motor vehicles/RVs/boats) and specified services, not real-property leases. IMPORTANT COUNTERPOINT (confirmed on the DOR list): 'Barber and beauty services' ARE an enumerated taxable service in Iowa under Iowa Code 423.2(6), so the independent booth renter must register for an Iowa sales-tax permit and collect Iowa sales tax (6% state plus up to 1% local option) on the services they sell to clients. Confirm current rates/permit with the Iowa Department of Revenue. One further trap sits in the income-tax rules: Iowa Admin. Code 701—211.6(3)'b' requires genuine independence for withholding, unemployment-insurance and FICA purposes as well, and 701—211.6(4) requires the salon owner who leases space to report their tenants. Being called a booth renter in the lease does not settle the question for any of those three taxes.
No. SalonBoothLicense gives general information based on each state's published cosmetology/barbering and tax rules, dated to when we last verified them, and is not a guarantee of licensure. Booth/suite rules also depend on local permitting and your written rental agreement. Always confirm with your state board and local authority.
Sources: www.legis.iowa.gov. Verified 2026-08-17. General information, not legal advice and not a guarantee of licensure — confirm with your state board and local authority before you open.