Licenses, Permits, and Other Requirements
Local Requirements
To legally operate a business in the State of North Carolina, the business owner must secure a proper business license. Most cities and towns require a business license if you are located within the city limits.   In addition,your location, including a home business, must meet city, town or county zoning and building requirements. 
Contact your city or town for information about their requirements.
 
State Requirements
Department of Commerce Business Servicenter: Anyone wishing to operate a business in North Carolina needs to contact this office to learn whether or not a license is required by the State for their business…………………(800) 228-8443  
www.nccommerce.com/servicenter
Corporations Division, 300 N Salisbury St., Raleigh, NC   
www.secretary.state.nc.us/corporations
 NC Department of Revenue: For information on State Income Tax regulations call ………(828) 327-7474
Sales and Use Tax Permit: Issued by the Dept. of Revenue. Required if manufacturing or selling (wholesale or retail) a tangible product. Enables a retailer to purchase tax-free …………………………………(919) 733-4626
www.dor.state.nc.us
Employment Security Commission of NC: If you will be hiring anyone in your business you should contact the ESC. They will inform you of what forms you need to file with their agency.
  
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Alexander County - (828) 632-4631
      
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Catawba County - (828) 466-5535
      
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Burke County - (828) 438-6161
      
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Caldwell County - (828) 757-5622 
       
 
http://www.ncesc.com
Alcohol Beverage Service: If you will be serving or selling alcoholic beverages in the course of doing business you must contact the Federal Bureau of
ATF, Greensboro, NC ………. (336) 547-4150
 Workman’s Compensation: Contact a local insurance agent.
Other Licensing Boards whose web sites might help you locate specific types of specialists you need to get started
Federal Requirements
 Employer Identification Number: Required for partnerships, corporations and limited liability companies; optional for sole proprietorships, which may use owner social security number. 
Internal Revenue Service....................................................................................................(800) 829-1040
http://www.irs.gov/businesses/display/0,,i1=2&genericId=20186,00.html
 Internal Revenue Service: For information on federal tax regulations call………….(800) 829-4933
Employers are typically responsible for three types of federal collections:
  
      - Income tax withheld from wages.
      
 - (FICA) Employer and Employee Social Security Taxes.
      
 - (FUTA) Federal Unemployment Tax 
 
  
 
http://www.irs.ustreas.gov
 Occupational Safety & Health (OSHA): OSHA requires that if your firm employs more than 10 people, you maintain a record of on the job injuries on OSHA Form 200, which must be available for inspection and retained for five years. For more information contact:
NC Department Of Labpr, OSHA, 4 W. Edenton, Raleigh, NC 27601…… (919) 856-4770
  US Department Of Labor, 200 Constitution Ave., N.W., Room S1212, Washington, DC
http://www.osha.gov
      Other Requirements
  
Register of Deeds: To register the name of your business, contact the county Register of Deeds office. 
 
  
    
      | Alexander County - (828) 632-3152 | 
    
    
      | Burke County - (828) 438-5450 | 
    
    
      | Caldwell County - (828) 757-1310 | 
    
    
      | Catawba County - (828) 465-1573 | 
    
  
Additional name protection, beyond protection in your local County with an assumed name certificate, can be obtained statewide or nationally.
  State Trademark.....(919) 807-2162
        www.secretary.state.nc.us/trademark
  Federal Trademark...(800) 786-9199
        www.uspto.gov