BUSINESS START-UP GUIDE

(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 77901 http://sbdc.uhv.edu/

(361) 485-4485 (361) 580-5550 Fax

(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 77901 Phone: (361) 575-1478

http://www.victoriacountytx.org/index.php?option=com_content&view=article&id=66&I temid=29

Fax: (361) 575-6276

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 361-485-3320

http://www.victoriatx.org/developmentservices/inspections.asp

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 361-485-3320

http://www.victoriatx.org/developmentservices/permits.asp

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 www.texasfoodhandler.com Victoria County Health Department, Environmental Services 2805 N. Navarro, Victoria, Texas 77901 (361)578-6281 http://health.vctx.org/FoodEstablishment.aspx

Additional information regarding food establishments within the City of Victoria can be found here:

http://health.vctx.org/HealthDepartment%5CFoodEstablishment%5CCity%20Co de%20-%20Food%20Establishments.pdf

(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 77901

(361) 575-4776 Fax: (361) 575-4777

8:00 am - 5:00 pm Monday - Friday www.tabc.state.tx.us

 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 77901 Phone: (361) 575-1478

 If you will be selling beer and wine within the City of Victoria, you also need to apply for a permit with

City of Victoria City Secretary’s Office, 105 W. Juan Linn St., Victoria, Tx, 77901, Monday through Friday 8-5

Phone: 361-485-3040 Fax: 361-485-3045

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 77901

(361)578-6281

 If you will be doing business within the City of Victoria you need a permit, please contact the City of Victoria City Secretary’s Office, 105 W. Juan Linn St., Victoria, Tx, 77901, Monday through Friday 8-5

Phone: 361-485-3040 Fax: 361-485-3045

http://www.victoriatx.org/citysecretary/miscpermit.asp

 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:

Phone: 361-485-3040 Fax: 361-485-3045

 If you intend to sell door to door you can acquire a permit from

Phone: 361-485-3040 Fax: 361-485-3045

 Vendors who wish to sell along a parade route within the City of Victoria; you need a permit.

Contact the

City of Victoria City Secretary’s Office, 105 W. Juan Linn St., Victoria, Tx, 77901, Monday through Friday 8-5 Phone: 361-485-3040 Fax: 361-485-3045

(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.

STATE REQUIREMENTS

SALES AND USE TAX:

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.

http://www.window.state.tx.us/taxinfo/sales/new_business.html

State Comptroller Office

Victoria Field Office LBJ State Office Building Taxpayer Services and Collections PO Box 13528

2208 Leary Lane, Suite 200 Austin, TX 78711

Victoria, Texas 77904 1-800-252-5555

(361) 575-2874

http://www.window.state.tx.us/taxinfo/sales/

You can also file for a State of Texas sales and use tax permit online at http://www.window.state.tx.us/taxpermit/

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.630 120 S Main St, Suite 110

Austin, TX 78778-0001 Victoria TX 77904

1-800-832-9394 (361) 578-0341 Fax: (361) 572-0194 http://www.twc.state.tx.us/ http://www.gcworkforce.org/

(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 149104

Austin, TX 78714-9104 (512) 322-3490

http://www.tdi.state.tx.us/wc/indexwc.html

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) 825-3421, or call our toll free hotline at 1-800-447-2827.

OTHER STATE AGENCIES:

Texas Capitol Complex General Information (512) 463-4630 Office of the Governor –

Economic Development and Tourism Division (512) 936-0101 Secretary of State (to file for incorporation) (512) 463-5701

*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 1-800-829-0115 (business info.) or go to their web page at http://www.irs.gov/businesses/small/index.html , 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 77901 or call 1-361-575-8608 ( or 1-800-829-0115 for business info.).

(6)

EMPLOYER IDENTIFICATION NUMBER (EIN):

To obtain an Employer Identification Number call the IRS at 1-800-829-4933.

TAX WORKSHOP:

IRS regularly conducts a one-day small business workshop covering business tax planning and compliance. For information about the next workshop call 1-800-829-1040, check the IRS web-site at www.irs.gov 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 www.uscis.gov and click on

Immigration Forms, Fees or call the Office of Business Liaison at 1-800-357-2099.

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 http://www.dol.gov/whd/ or contact:

Employment Standards Administration Wage and Hour Division

606 N. Carancahua, Suite 705 Corpus Christi, TX 78467

(361) 888-3520 or 1-866-487-9243

OCCUPATIONAL SAFETY & HEALTH:

OSHA requires that if your firm employs more than ten people, you maintain a record of on- the-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 20210

Local - (361) 888-3420 or 1-800-321-6742 www.OSHA.gov

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 1- 800-872-8723 or go to their web-site at www.ita.doc.gov.

(7)

TEXAS COMPTROLLER OF PUBLIC ACCOUNTS

http://www.window.state.tx.us/

TAX INFORMATION HOTLINES Need help with tax information? Please call the following numbers:

Frequently-Called Numbers

Sales and Use Taxes 1-800-252-5555

Franchise Tax 1-800-252-1381

Certificates of Account Status/Good Standing

1-800-252-1386

WebFile Help 1-800-531-5441 ext. 3-3630

All Toll-Free Numbers - Alphabetically

911 Emergency Service/Equalization Surcharge

1-800-252-5555

Automotive Oil Fee 1-800-252-5555 Bank Franchise Tax 1-800-252-1381

Battery Fee 1-800-252-5555

Boat and Boat Motor Sales Tax 1-800-252-5555

Cement Tax 1-800-531-5441

Certificates of Account Status/Good Standing

1-800-252-1386

Cigarette, Cigar and/or Tobacco Products

1-800-862-2260

Clean Vehicle Incentive Program

1-800-252-1382

Coastal Protection Fee 1-800-252-1384

Collections 1-800-252-8880

Crude Oil Production Tax 1-800-252-1384

Customer Service - (Non Tax Related)

1-888-334-4112

Customer Service - (Tax Related)

1-877-662-8375

Customs Broker 1-800-252-5555

Español 1-800-252-7875

Fax on Demand 1-800-531-1441 Fireworks Tax 1-800-252-5555 Franchise Tax 1-800-252-1381

Fuels Tax 1-800-252-1383

GETPUB: To Order Forms &

Publications

1-800-252-1389

Hotel Occupancy Tax 1-800-252-1385

IFTA 1-800-252-1383

Inheritance Tax 1-800-531-5441 Insurance Tax 1-800-252-1387 Interest Rate 1-877-447-2834

LG Decals 1-800-252-1383

Local Revenue 1-800-531-5441 Manufactured Housing Tax 1-800-252-1382

Miscellaneous Gross Receipts Taxes

1-800-531-5441

(8)

Motor Vehicle Registration Surcharge

1-800-252-1382

Motor Vehicle Sales Surcharge, Rental and Seller Financed Sales

Tax

1-800-252-1382

Natural Gas Production Tax 1-800-252-1384

Off-Road, Heavy-Duty Diesel Equipment Surcharge

1-800-252-5555

Officer and Director Information 1-800-252-1386 Oil Well Servicing Tax 1-800-531-5441

Oyster Fee 1-800-252-5555

Petroleum Products Delivery Fee

1-800-252-1383

Property Tax 1-800-252-9121 Sales and Use Taxes 1-800-252-5555 School Fund Benefit Fee 1-800-252-1383

Sulphur Tax 1-800-531-5441

Tax Practitioners 1-800-248-4093

Telecommunications Infrastructure Fund (TIF)

1-800-252-5555

TELEFILE: To File by Phone 1-888-434-5464 Texas Tomorrow Fund 1-800-445-4723 Unclaimed Property Claimants 1-800-321-2274 Unclaimed Property Holders 1-800-321-2274

Unclaimed Property Name Searches

1-800-654-3463

Voluntary Disclosure Agreement (VDA)

1-800-688-6829

WebFile Help 1-800-531-5441 ext. 3-3630

Window on State Government Web Site Help Line

1-800-531-5441 ext. 5-0996 475-0996 (Austin)