Basic Requirements for Starting Your Business 

Registering the name of your business: You must obtain 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. Contact the Comal County Clerk by calling 830-221-1230, or by mail at 150 N. Seguin, Suite 101, New Braunfels, TX, 78130.

State Sales Tax Permit: Business involved in selling, renting, leasing or providing taxable items or services must obtain a Sales Tax Permit from the Texas Comptroller of Public Accounts. This office also assesses the annual state franchise tax from Texas corporations. There is no cost to obtain the sales tax permit.

Employer Identification Number (EIN): The 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. This number is obtained from the Internal Revenue Service (IRS) and there is no cost for the number.

Employer requirements: Besides obtaining the EIN and depositing payroll taxes, employers must comply with several other requirements. The state unemployment rate is paid to the Texas Workforce Commission. Employers should also contact the U.S. Department of Labor, Wage and Hour Division and OSHA Division, regarding employer requirements including display of certain posters that can be easily seen by employees and applicants. Also contact the Texas Department of Insurance and the Texas Worker’s Compensation Commission for information about workers’ compensation requirements and classifications.

Incorporating: Articles of incorporation must be filed with the Secretary of State Corporations Section. There is a $300 filing fee for Texas corporations.

Licenses and Permits: To determine if your business requires local, state, or federal licenses or permits, contact the Economic Development and Tourism Division in the Office of the Governor. This division has a directory for all the occupational Texas licenses and permits, and also has information about local and Federal requirements.

Business Property Taxes: Property tax must be paid to the county appraisal district on tangible personal property used to produce income. Business owners must report all inventory, equipment and machinery. The report is filed annually between January 1st and March 31st. For property in Comal County contact the Comal County Appraisal District at 830-625-8597 or visit their office at 178 E. Mill Street, Suite 101, New Braunfels, TX  78130.

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.  

Business Resources 

Texas Comptrollers Office
www.window.state.tx.us

The Comptroller of Public Accounts is responsible for regulating and collecting state taxes. The site includes information and forms for obtaining sales tax permits and filing sales taxes. The site also contains informative areas about starting and conducting a business in Texas.

Offices
111 East 17th Street
Austin, TX 78774
(800) 252-5555