BUSINESS START-UP GUIDE

Transcription

1 BUSINESS START-UP GUIDE LOCAL, COUNTY, STATE AND FEDERAL REQUIREMENTS UNIVERSITY OF HOUSTON-VICTORIA SMALL BUSINESS DEVELOPMENT CENTER A Partnership program with the U.S. Small Business Administration 3402 N Ben Wilson, Victoria TX (361) (361) Fax 1

2 LOCAL REQUIREMENTS ASSUMED NAME CERTIFICATE: Check with your County Clerks office for an Assumed Name Certificate (right to do business under a certain name in the county). The certificate is good for 10 years. There are two types of certificates one for unincorporated businesses and one for incorporated businesses. Victoria County Clerk s Office, 115 N. Bridge St. Rm. 103, Victoria, Texas Phone: (361) temid=29 Fax: (361) BUILDING INSPECTIONS: Building inspections usually need to be done when a building undergoes modification. A building inspection will also need to be done when acquiring a new Certificate of Occupancy. For specific details, call the city where you are located. City of Victoria Developmental Services Building Inspection Division CERTIFICATE OF OCCUPANCY: A Certificate of Occupancy is required for all retail commercial businesses in the city. City Inspectors determine if the building meets all codes and requirements for its intended use. A new Certificate of Occupancy must be obtained for a new structure or for an existing structure if the use will be changing. To Obtain a City of Victoria Certificate of Occupancy - request for final inspection and must complete final building inspection passed with all outstanding corrections completed. Certificate of Occupancy: City of Victoria Developmental Services Building Inspection Division HEALTH DEPARTMENT: A business that sells food or beverages must be inspected by the Health Department and receive a Food Establishment License. Victoria County Health Department Environmental Health Division serves Victoria, Calhoun, DeWitt and Jackson counties by permitting and inspecting food establishments. To obtain a license call: Food Handler Permit Victoria County Health Department, Environmental Services 2805 N. Navarro, Victoria, Texas (361) Additional information regarding food establishments within the City of Victoria can be found here: de%20-%20food%20establishments.pdf 2

3 TEXAS ALCOHOLIC BEVERAGE COMMISSION: The TABC must be contacted by businesses that intend to sell or serve alcohol. Victoria District Office - Compliance, Enforcement and Licensing Personnel 205 N Bridge, Suite 110, Victoria, TX (361) Fax: (361) :00 am - 5:00 pm Monday - Friday If you will be selling beer and wine within Victoria County, you also need to apply for a permit with Victoria County Clerk s Office, 115 N. Bridge St. Rm. 103, Victoria, Texas Phone: (361) If you will be selling beer and wine within the City of Victoria, you also need to apply for a permit with Monday through Friday 8-5 Phone: Fax: VENDOR PERMITS: A vendor permit must be obtained by anyone who intends to sell by operating a moveable cart, a temporary stand, door to door, etc. If you are selling food or beverages from a vendor cart you must contact: Victoria County Health Department, Environmental Services, 2805 N. Navarro, Victoria, Texas (361) If you will be doing business within the City of Victoria you need a permit, please contact the Monday through Friday 8-5 Phone: Fax: Vendors who want to set up a stand on private property (i.e. the parking lot of an existing business) must get permission from the business, and get a permit from: Monday through Friday 8-5 Phone: Fax: If you intend to sell door to door you can acquire a permit from Monday through Friday 8-5 Phone: Fax: Vendors who wish to sell along a parade route within the City of Victoria; you need a permit. Contact the Monday through Friday 8-5 Phone: Fax:

4 HOME OFFICE/ZONING: The City of Victoria Developmental Services regulates what businesses can and cannot be run from your home. In general, a "paperwork" business can be run from home. However, you are not allowed to put a sign up in your yard to advertise your business. You can not employ more than one person outside the family, and the majority of the house must be used for living in. You are not allowed to run a business out of your home that involves selling out of your house or storing goods that are for sale in your house. Check with the City of Victoria Developmental Services for zoning regulations before you sign a lease or buy property for your business location. SALES AND USE TAX: STATE REQUIREMENTS State Sales and Use Tax is imposed on all retail sales, leases and rentals of most goods, as well as taxable services. Texas cities, counties, transit authorities and special purpose districts have the option of imposing an additional local sales tax for a combined total of state and local taxes of 8 1/4% (.0825) The State Comptroller's Office will determine if the product or service that you are dealing with is subject to state sales tax. They can also advise you on reporting requirements for your business. State Comptroller Office Victoria Field Office LBJ State Office Building Taxpayer Services and Collections PO Box Leary Lane, Suite 200 Austin, TX Victoria, Texas (361) You can also file for a State of Texas sales and use tax permit online at TEXAS WORKFORCE COMMISSION: The Texas Workforce Commission requires employers to file status and quarterly reports. The Workforce Solutions Golden Crescent serves the following counties - Calhoun, DeWitt, Goliad, Gonzales, Jackson, Lavaca and Victoria. Texas Workforce Commission Workforce Solutions Golden Crescent 101 E. 15 th St., Rm S Main St, Suite 110 Austin, TX Victoria TX (361) Fax: (361)

5 WORKERS COMPENSATION: Workers Compensation is not required by state law, but rates are regulated by a state agency. Insurance is available through private insurance companies. For more information contact: State Board of Insurance Workers Compensation Section P. O. Box Austin, TX (512) TEXAS COMMISSION ON ENVIRONMENTAL QUALITY (TCEQ): Formally known as the TNRCC, the TCEQ is the state environmental regulatory agency who develops and enforces state environmental laws. State laws require most businesses that impact the environment to have environmental permits. Some small businesses may qualify for a standard exemption or permit by rule. The TCEQ Small Business Environmental Assistance Division can help you determine the need for environmental permits. Please contact Glenda Swierc, Compliance Assistance Specialist for TCEQ, Region 14, at (361) , or call our toll free hotline at OTHER STATE AGENCIES: Texas Capitol Complex General Information (512) Office of the Governor Economic Development and Tourism Division (512) Secretary of State (to file for incorporation) (512) *Note: Please see state sales and use tax for Texas Comptroller of Public Accounts FEDERAL REQUIREMENTS INTERNAL REVENUE SERVICE: For information on Federal tax regulations call (business info.) or go to their web page at which has lots of information for small business. Employers are responsible for three (3) types of Federal payroll collections and payments: 1. Income tax withheld from employee wages. Proprietorship, partnership, and corporations are responsible for filing federal tax reports. 2. Employer and Employee Social Security Taxes (FICA). Every business with one or more employees is required by law to withhold Federal Income Tax as well as Social Security Taxes from wages paid to employees quarterly. 3. Federal Unemployment Tax (FUTA). If you pay wages of $1,500 or more in any quarter or have one or more employees, which are not farm or household workers, in each of 20 calendar weeks, you are subject to the Federal Unemployment Tax (FUTA). To order these publications and forms you can either visit the local IRS, 312 S Main St, Victoria TX or call ( or for business info.). 5

6 EMPLOYER IDENTIFICATION NUMBER (EIN): To obtain an Employer Identification Number call the IRS at TAX WORKSHOP: IRS regularly conducts a one-day small business workshop covering business tax planning and compliance. For information about the next workshop call , check the IRS web-site at or check your local SBDC's training schedule. US CITIZENSHIP AND IMMIGRATION SERVICES: Every employer must have an Eligibility Verification Form (I-9) completed and on file for each employee. For more information go to their web-site at and click on Immigration Forms, Fees or call the Office of Business Liaison at US DEPT. OF LABOR: Minimum wage is currently $7.25 per hour. For more information on covered employees, overtime pay, child labor, wage enforcement and record keeping requirements under the Fair Labor Standards Act go online to or contact: Employment Standards Administration Wage and Hour Division 606 N. Carancahua, Suite 705 Corpus Christi, TX (361) or OCCUPATIONAL SAFETY & HEALTH: OSHA requires that if your firm employs more than ten people, you maintain a record of onthe-job injuries on an OSHA form 300, which must be available for inspection and retained for 5 years. For further assistance contact: U.S. Department of Labor - OSHA 200 Constitution Ave. Washington, DC Local - (361) or IMPORT AND EXPORT: General trade information and specific exporting information can be obtained by contacting the U.S. Department of Commerce - Trade Information Center. The Trade Information Center provides recorded information on various federal trade and export questions. Trade Information Center Counselors are also available to assist you. Call or go to their web-site at 6

7 TEXAS COMPTROLLER OF PUBLIC ACCOUNTS TAX INFORMATION HOTLINES Collections Crude Oil Production Tax Need help with tax information? Please call the following numbers: Frequently-Called Numbers Sales and Use Taxes Customer Service - (Non Tax Related) Customer Service - (Tax Related) Franchise Tax Customs Broker Español Certificates of Account Status/Good Standing Fax on Demand WebFile Help ext All Toll-Free Numbers - Alphabetically 911 Emergency Service/Equalization Surcharge Automotive Oil Fee Bank Franchise Tax Battery Fee Boat and Boat Motor Sales Tax Cement Tax Certificates of Account Status/Good Standing Fireworks Tax Franchise Tax Fuels Tax GETPUB: To Order Forms & Publications Hotel Occupancy Tax IFTA Inheritance Tax Insurance Tax Interest Rate LG Decals Cigarette, Cigar and/or Tobacco Products Local Revenue Clean Vehicle Incentive Program Coastal Protection Fee Coin Operated Machine Tax Manufactured Housing Tax Miscellaneous Gross Receipts Taxes Mixed Beverage Tax Administration through such funding does not constitute an express or implied endorsement of any of the co-sponsors or participant s opinion, findings, conclusions, recommendations, products or services. All SBDC programs are non-discriminatory and open to the public. Reasonable arrangements for persons with disabilities will be made, if requested at least two

8 Motor Vehicle Registration Surcharge WebFile Help ext Motor Vehicle Sales Surcharge, Rental and Seller Financed Sales Tax Window on State Government Web Site Help Line ext (Austin) Natural Gas Production Tax Off-Road, Heavy-Duty Diesel Equipment Surcharge Officer and Director Information Oil Well Servicing Tax Oyster Fee Petroleum Products Delivery Fee Property Tax Sales and Use Taxes School Fund Benefit Fee Sulphur Tax Tax Practitioners Telecommunications Infrastructure Fund (TIF) TELEFILE: To File by Phone Texas Tomorrow Fund Unclaimed Property Claimants Unclaimed Property Holders Unclaimed Property Name Searches Voluntary Disclosure Agreement (VDA) Administration through such funding does not constitute an express or implied endorsement of any of the co-sponsors or participant s opinion, findings, conclusions, recommendations, products or services. All SBDC programs are non-discriminatory and open to the public. Reasonable arrangements for persons with disabilities will be made, if requested at least two