Start a business plan to help identify the who, what, where, why, when, and how of your new business. The business plan should include the costs to start and operate for at least one year (maybe longer depending on the nature of your industry and growth potential). Web site www.bplans.com/sample_business_plans has samples of several business plans. Pick and choose a plan that fits your industry.

At bare minimum outline your business plan after viewing Business Plan Outline (left side of that web site). Also click Business Plans for more information and a cash flow workbook.

NOTE: Your business plan will be an on-going development, so plan for what you already know and leave room for growth into areas that you don't know about yet (I know that doesn't make much sense now, but it will after a couple years of operating your small business.) Your business plan should be rigidly flexible, meaning, you want to stay focused on your core business during development of your business plan while remaining open to new ideas, concepts and techniques to reach your desired goals.

Browse State of California web site www.calgold.ca.gov for the city and county business licenses and permits needed for your chosen industry. If your business will be located in an incorporated area, go to the city office. If in an unincorporated area, go to the county office.

If your business is a home-based business, apply for a "home-occupancy permit" at the same city or county office.

More city, county and state permits and licenses are usually required. Here again, web site www.calgold.ca.gov has scads of information about requirements in California.

If using a business name other than your own, you need to file a "fictitious business name" with the county office (registrar-recorder/county clerk office) in which your business is located. Also you must publish a public notice in a newspaper of general circulation within the county your business will be located.

The legal name of a business is the name of the person or entity that owns a business. For example:

• If you are the sole owner of your business, its legal name is your full name
• If your business is a partnership, the legal name is the name given in your partnership agreement or the last names of the partners
• For limited liability corporations (LLCs) and corporations, the business' legal name is the one that was registered with the state government

The legal name of your business is required on all government forms and applications, including your application for employer tax IDs, licenses and permits. However, if you want to open shop or sell your products under a different name, then you may have to file a "fictitious name" registration form with your government agency.

A fictitious name (or assumed name, trade name or DBA name, which is short for "doing business as") is a business name that is different from your personal name, the names of your partners or the officially registered name of your LLC or corporation.

If organizing as a California corporation, nonprofit, association, LLC, or as a general, limited or limited liability partnership,you are required to register with the California Secretary of State business office. See web site http://www.sos.ca.gov/business/be/.

Out-of-state corporations, nonprofit's, LLC's, and general partnerships establishing a presence in California are also required to register with the California Secretary of State office. Out of state corporations are "foreign corporations."

To sell any item of tangible personal property, a seller's permit or resale permit is required. Check the Board of Equalization web site boe.ca.gov/info/reg.htm for information and forms. Or call 916-322-2010 for the nearest field office.

Seek Federal tax information from the Internal Revenue Service at www.irs.gov/businesses or 1-800-829-1040. Look for tax data for your type of business structure. Obtain a Federal Employer ID Number (EIN) from the IRS; however, a sole proprietorship may use either an EIN or your Social Security Number (SSN).

Seek California State tax information from the California Franchise Tax Board web site www.ftb.ca.gov/businesses or telephone 1-800-852-5711.

If you hire one or more employees, a Federal Employer ID Number (EIN) (see step 6) is mandatory.

Also obtain a State Employer Identification Number from the California Employment Development Department at www.edd.ca.gov/Payroll_Taxes or at the nearest EDD office.

California laws establishing minimum standards for wages, hours and working conditions are set forth by the California Department of Industrial Relations Division of Labor Standards Enforcement. Information is at its www.dir.ca.gov/dlse web site. They also have mandatory workplace posters covering state labor and wage laws at www.dir.ca.gov/wpnodb

Workers' compensation insurance is required to cover all employees. It may be either 1) on a self-insured basis, 2) through a commercial carrier, or 3) from the State Workers' Compensation Insurance Fund. Browse the California Director of Industrial Relations, Division of Workers Compensation web site at www.dir.ca.gov/workers'_comp.html for current information.

To apply for California State workers compensation insurance go to www.statefundca.com/policy/ObtainAPolicy.asp to download an application form and locate the nearest State insurance fund office.

Employers must verify that prospective employees are eligible to work in the United States. For information how to verify, go to the U.S. Citizenship and Immigration Services web page www.uscis.gov/portal/site/uscis/. Click "Information for Employers and Employees" in the "Working in the US" section; then click "I-9 Central" and "E-Verify" links at the right under "Other USCIS Links".

The U.S. Small Business Administration and its affiliates, and the State of California have web sites that provide substantial information:

1. www.sba.gov/ Small Business Planner has information to help manage your business from startup to finish.
2. www.score.org is the National SCORE web site that has 10,500 volunteers at 384 chapters in the U.S. who offer free business counseling via face-to face, email or telephone services. In San Joaquin County, the local SCORE chapter counseling locations are listed on our Home Page of this web site.
3. Then there are the Small Business Development Centers around the U.S. For San Joaquin County, the SBDC is at web site www.sbdc.deltacollege.edu
4. www.sos.ca.gov/business/ is the portal for business information in California.