1. Register the Name of your Business:
You must obain an Assumed Name Certificate (DBA) at the County Clerk after verifying that the name you have chosen has not already been registered in the county. The DBA is valid for 10 years.
Williamson County: http://www.williamson-county.org
Travis County: http://www.co.travis.tx.us/county_clerk/dba.asp
2. State Tax Permit:
Businesses involved in selling, renting, leasing or providing taxable items or services must obtain a Sales Tax Permit from the Texas Comptroller of Public Accounts. The permit is of no charge.
3. Employer Identification Number (EIN):
This federal tax number is required by all businesses except sole proprietorships with no employees. This number is used to file Employer Tax Returns, make deposits of employment taxes and file business tax returns. An EIN is obtained from the IRA at no cost.
4. Employer Requirements:
Besides obtaining the EIN and depositing payroll taxes, employers must comply with the Texas Workforce Commission. Your companies "unemployment rate" is paid to the TWC. Employers should also contact the U.S. Dept. of Labor, Wage & Hour Division and OSHA, regarding employer requirements, i.e.: display of certain job related posters. Contact the Texas Department of Insurance and the Texas Worker's Compensation Commission for inormation about workers' compensation requirements and classifications.
Articles of incorporation must be filed with the Secty. of State, Corporations Section. There is a $300 filing fee for Texas corporations.
6. Licenses and Permits:
To determine if your business requires local, state, or federal licenses or permits, contact the Office of the Governor, Small Business Advocate section.
7. Self-Employment Tax:
Because FICA is not withheld from self-employment earnings, self-employment tax is paid to fund social security and Medicare benefits. This is reported using a Schedule SE form filed with your income taxes.