Receipts and contracts?

[agesandstagesdaycare]

I give receipts whenever payment is given (they have a choice of weekly or monthly).

Parents always get acopy of a contract.

THat's how I would want it done if my kids went to a daycare.

[Cocoon]

Do you have to give receipts regardless of whether you are licensed or unlicensed home day care? And do parents use those receipts for tax purposes? Sorry if I sound silly. I'm new to this country and don't know how things works here?

Thank you.
Cocoon