"Doing Business As" Registration

• If the business only has one owner and the owner intends to take all responsibility for the debts and liabilities of the business, then the business is a sole proprietorship. No formal documents need to be filed with the state unless the owner wants to operate under a business name. If Tom Smith operated an auto garage by himself, but wanted to advertise his business as "Tom's Garage," he would have to file a "doing business as" or "fictitious name" registration form with the state. Other business permits and licenses would still apply.
  
  

Formal Business Entity Creation

• Corporations, partnerships and limited liability companies must formally create their business structure by filing a registration form with their state's business division. Corporations file "articles of incorporation." Partnerships typically must file a "certificate of partnership." Limited liability companies file "articles of organization." These documents list the names of the persons operating the business and other information such as the business address. Once filed, the business entity is formed. However, other permits and licenses may need to be acquired.
  
  

Employer Identification Number

• The Internal Revenue Service uses an Employer Identification Number to assess taxes to the business. Businesses that have employees and business forms such as corporations or partnerships must file Form SS-4 with the IRS. The IRS will then issue an EIN to the business.
  
  

Basic Business Operation License and Tax Licenses

• At the city and county level, businesses often need to apply for a business license. This is a document that grants permission to the owner to operate business within the city limits. Typically, the owner must contact their city hall and fill out an application. The clerk at the city hall reviews the business information, including the formation documents (if any) and EINs. If the business intends to sell merchandise, it must have a sales tax license. This permits the owner to charge sales tax. Applications are made at the city hall or county business office.
  
  

Permits for Specific Businesses

• Certain businesses also need specific permits. Gun stores, for instance, must be registered with the Bureau of Alcohol, Tobacco and Firearms (ATF), a federal agency. Counties and cities may have ordinances in place that require certain businesses to comply with various requirements. Restaurants, for instance, must be approved by a health inspector and be issued a health permit. Bars and places serving alcohol may need a special zoning permit if they intend to operate near a church or school. The types vary depending on the business and specific ordinances in the county or city.