I have a lady in my area that simply coins herself as a "babysitter" not a "daycare provider"...she charges less and doesn't give receipts, she also doesn't claim any of this business and gets more financial support from the government because it looks like she isn't making anything...she is always full because she is more flexible with drop off/pick ups and charges less...but it is also a free for all ALL day long! I really don't know how this is legal? but she's been doing it for years...I guess it all comes down to the type of care you want for your child?! I've never thought to report her because I don't know if it is actually wrong....although it seems so, especially with me working my butt off!! haha