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Houston Business Attorney | Business Law | Berg Plummer

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An experienced Houston business attorney at Berg Plummer Johnson & Raval, LLP can assist you with solving complex business challenges and disputes.

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Texas Business Licenses, Permits, and Registration

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Texas Business Licenses, Permits, and Registration

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Employer Identification Number (EIN): All employers who have employees, including business partnerships and corporations, must be assigned an Employer Identification Number (EIN) or Employer Tax ID from the United States Internal Revenue Service, sometimes referred to as a Form SS-4.
U.S. Internal Revenue Service Phone: 1-800-829-4933
Texas Tax Registration: Those businesses operating within the state of Texas are additionally required to register for more specific identification numbers, licenses or permits for different tax purposes. Examples of these include income tax withholding, sellers' permits for sales and use tax, and unemployment insurance tax. Contact the Texas Online Tax Registration Application for more specific information regarding business owner tax obligations and registration procedures. The Texas Comptroller's office offers access to even more General Tax Information and Forms.
2) Business Licenses
General Business Licenses: The official government page for the State of Texas provides specific information regarding permit, license and registration requirements through an extensive collection of links links and contact information.
3) Local Permits
The local government in your area, such as that of your city or county, may require specific permits and licenses. Each municipality may have its own unique regulations. Here are some of the most common licenses and permits you may need.

Alarm Permit

Building Permit

Business License and/or Tax Permit

Health Permit

Occupational Permit

Signage Permit

Zoning Permit

4) Incorporation Filing
Businesses which operate as corporations, limited liability companies (LLC), a partnership (either limited or limited liability) or who are a non-profit organization need to register with the state. Forms and applications can be found here:
5) Doing Business As (DBA)
Filing for a fictitious name allows the creation of a business name which is then separate from your legal name. This is called Doing Business As, or DBA. In Texas, if the business will operate as a sole proprietorship or a general partnership, an Assumed Name Certificate or DBA for each name the business will use must be on file with the county clerk in each county where a business premise will be maintained. All businesses operating in Texas as limited partnerships, registered limited liability partnerships, limited liability companies, corporations, professional corporations, nonprofit corporations, and professional associations must register with the Secretary of State.
6) Employer Requirements
Withholding Income Taxes The IRS requires that records of employment taxes be kept for at least four years. An overview of employer responsibilities regarding the withholding of federal taxes is provided in the IRS Employer's Tax Guide publication.

Federal Income Tax Withholding (Form W-4): All employees must fill out an exemption certificate for their employer (Form W-4) either on or before their start date of employment. The employer is then responsible for submitting the W-4 to the IRS for verification.

Federal Wage and Tax Statement (Form W-2): Employers must report annually to the IRS the wage and tax information which has been withheld for all employees. This report is filed using Form W-2, Wage and Tax Statement. A W-2 must be completed for each employee by January 31 each year. Copy A of the W-2 Form must be sent to the Social Security Administration (SSA) to report employee wages for the preceding year. Additional Employer W-2 Filing Instructions and Information are provided by the Social Security Administration.

State Taxes: The requirement of state tax withholding varies depending on where employees are located. Visit your state tax agency for further information. Texas requires a Sales Tax Permit which new applicants can complete online.

Employee Eligibility Verification (I-9 Form) Federal law requires that employers verify work eligibility in all employees hired after November 6, 1986. Proof of eligibility to work in the United States must be completed within three days of hire by completing the Employment Eligibility Verification Form, commonly referred to as an I-9 form.

Form I-9 must be completed for both citizens and non-citizens. The Small Business Guide to Immigration Regulations provides a summary of immigration laws and information to assist in completing the I-9 form for non-citizens.

New Hire Reporting: Employers are required to declare all newly and re-hired employees within 20 days of hiring. This information should be submitted via the State of Texas New Hire Reporting Program.

Insurance Requirements: The State of Texas requires businesses to carry certain kinds of insurance. The Texas Workforce Commission administers Texas's Unemployment Insurance. An overview of insurance requirements can be found on the Texas Department of Insurance - Business page.

Disability Insurance: Temporary disability insurance benefits provide payment to workers, if needed, due to a non-work related illness or injury. In Texas, employers are not required to carry this insurance.

Unemployment Insurance Tax Businesses are required to pay unemployment benefits to eligible employees. More information regarding unemployment benefits can be located on the Unemployment page of the State of Texas Workforce Commission.

Workers' Compensation Insurance A Worker's Compensation claim can be filed by employees who are injured on job. In most instances, businesses are not required to carry this insurance in Texas.Texas employers without workers' compensation insurance coverage are required to report their non-coverage status along with any work-related injuries and illnesses stats to the Texas Department of Insurance, Division of Workers' Compensation. Employers are also required to notify employees if they do not offer this insurance. The Texas Department of Insurance - Workers' Compensation Division offers further information regarding Workers' Compensation coverage for employers.

You just learned about: Texas Business License, Permit and Registration Resource

For more information, check out this related resource: Texas Business Resource

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Texas Business Licenses, Permits and Registration

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Employer Identification Number (EIN): All employers who have employees, including business partnerships and corporations, must be assigned an Employer Identification Number (EIN) or Employer Tax ID from the United States Internal Revenue Service, sometimes referred to as a Form SS-4. U.S.

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Houston Business Litigation Lawyer | Berg Plummer

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Berg Plummer Johnson & Raval, LLP provides top-level legal representation in and out of court. Contact a skilled Houston business litigation lawyer today.

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Official Texas Economic Development Corporation

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Corporations, limited partnerships, and limited liability companies organized in other states or countries may transact business in Texas by obtaining a certificate of authority through the Secretary of State. The Secretary of State can provide forms for the certificate of authority.

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3700 Buffalo Speedway,
Suite 1150
Houston, Texas 77098

Phone: 713-526-0200

https://www.bergplummer.com

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Texas has been hailed as one of the best states for small businesses and startups for its low business taxes, nonexistent income taxes and a generally friendlier state economy. That said, you shouldn't be too hasty to move to Texas and set up shop. There are plenty of legal considerations to account for, such as the type of business you should create and Texas's employment laws.

For business owners in San Antonio, Houston or Austin, it's important to understand state and federal laws and know how to proceed when a legal issue develops. LawInfo has the Texas small business law information you need from creating a startup to protecting intellectual property.

Texas Business Structures

There are several types of legal business structures you can use in Texas, each of which has its benefits and drawbacks. The business structure you choose impacts your tax obligations and personal liability as a business owner. There are four major types of business structures:

Sole Proprietorship-The most basic business structure owned and operated by a single person (who, in many instances, is an independent contractor). A sole proprietorship doesn't require a formal organization but you'll still need to apply for the necessary business permits and licenses.

Partnership-A business owned by two or more people, each of whom shares either equal or proportionate ownership of the company. There are three sub-types of partnerships that divide ownership differently:

General Partnership-Equal ownership is shared among business owners.

Limited Partnership-The degree of ownership is relative to each owner's personal investment into the business.

Limited Liability Partnership (LLP)-Similar to a limited partnership but with some tax benefits and liability and debt shielding for limited partners.

Corporation-A business that's treated as a legal person that possesses limited liability and shields its owners (called "shareholders") from liability (often called the "corporate veil"). Separate employees called "directors" operate the corporation to the shareholders' interests.

Limited Liability Company (LLC)-A business structure that's a hybrid of a partnership and a corporation. All business owners (called "members") pay the LLC's taxes as a part of their personal tax returns and possess limited liability relative to their investment.

Texas Business Taxes

Most Texas businesses will be subject to state business taxes, some of which are specific to the types of goods or services your business offers. An owner's business tax liability is contingent upon their business's structure. For instance, a shareholder of a corporation doesn't possess as much business tax liability as a general partner.

The franchise tax is Texas's main business tax. Most businesses except for sole proprietorships and specific partnerships are liable for the franchise tax. It is taxed for the privilege of doing business in Texas. The tax rate is less than one percent in Texas but varies per the type of business. Other business taxes include sales, property and insurance taxes.

Can an Attorney Help My Small Business?

A small business owner should get assistance with legal matters as they can ruin a business if mishandled or ignored. Issues like defending against wrongful termination claims or negotiating the acquisition of another company's assets are complex and time-consuming. Retaining an attorney to help prevent legal problems is a wise move.

Speak to an Experienced Business Law Attorney Today

This article is intended to be helpful and informative. But even common legal matters can become complex and stressful. A qualified business lawyer can address your particular legal needs, explain the law, and represent you in court. Take the first step now and contact a local business attorney to discuss your specific legal situation.

Your Next Step:
Enter your location below to get connected with a qualified Business Law attorney today.

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Texas has been hailed as one of the best states for small businesses and startups for its low business taxes, nonexistent income taxes and a generally friendlier state economy. That said, you shouldn't be too hasty to move to Texas and set up shop.

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COVID-19 - As recommended precautions continue to increase for COVID-19, the James E. Rudder Building will be closed to visitors and customers beginning Wednesday, March 18, 2020. The Office of the Secretary of State is committed to continuing to provide services to ensure business and public filings remain available 24/7 through our online business service, SOSDirect or use the new SOSUpload. Thank you in advance for your patience during this difficult time. Information on Testing Sites is now available.

The Corporations Section is responsible for the receipt, filing and permanent maintenance and retention of documents that create or affect business organizations and non-profit entities under the following Texas statutes:

In addition, the Section reviews state trade and service mark applications pursuant to Chapter 16, Business & Commerce Code.

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COVID-19 - As recommended precautions continue to increase for COVID-19, the James E. Rudder Building will be closed to visitors and customers beginning Wednesday, March 18, 2020. The Office of the Secretary of State is committed to continuing to provide services to ensure business and public filings remain available 24/7 through our online business service, SOSDirect or use the new SOSUpload.

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Employee Retirement Income Security Act (ERISA)

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Employee Retirement Income Security Act (ERISA)

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Denied benefits under an employer-sponsored policy? A Houston ERISA lawyer at our firm can help protect your rights. Call us today to schedule a consultation.

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Federal and Texas Labor and Employment Law | Berg Plummer

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Berg Plummer Johnson & Raval, LLP represents both employees and employers in employment law matters and disputes. Let one of our Houston labor and employment law attorneys help.

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Disclaimer: These codes may not be the most recent version. Texas may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.

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2005 Texas Code - :: Business Corporation Act

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Disclaimer: These codes may not be the most recent version. Texas may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.

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Business Interruption Claims and the Coronavirus Pandemic

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Business Interruption Claims and the Coronavirus Pandemic

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Last week, a New Orleans restaurant filed what is believed to be the first lawsuit in the United States seeking insurance to cover losses from government-mandated closures due to the Coronavirus pandemic. As with many other claims, the primary dispute turns on the coverage provided under the "civil authority" provision. That coverage, in turn, may hinge on still developing science on how long the virus can remain in properties.

Oceana Grill argued in its complaint that the civil authority prong of its "all risk" property policy with Lloyd's of London should cover its lost revenue after Louisiana issued a statewide order that sharply limited the size of public gatherings and required restaurants to stop on-site dining. This scenario has played out all across the country, especially in the past two weeks, as federal, state, and local orders have issued restricting the size of public gatherings and shuttering countless businesses. Many business are expected to grapple with the issue in the coming days, weeks, and months.

Like many civil authority provisions, the Lloyd's of London policy requires that a government restriction stem from a "direct physical loss" - or damage - to a nearby property for coverage to apply. The restaurant appears to contend that this requirement was met when Louisiana's governor and New Orleans' mayor outlined their concerns that the Coronavirus could contaminate and damage public spaces.

The civil authority provision in many "all risk" policies requires that there be an actual direct physical loss. This loss requirement is unresolved, as the unsettled science around the Coronavirus evolves on a near daily basis. There is no consensus in the scientific community regarding how long the Coronavirus can survive on surfaces or materials. One study issued by the New England Journal of Medicine indicated it can survive on cardboard for up to a day and on plastic and stainless steel for up to 72 hours.

As policyholders and insurance companies get more involved in litigation over civil authority coverage disputes, they may well turn on factors currently unknown. Parties are likely to turn to scientific experts to determine if, and how long, the Coronavirus contaminated buildings. This may be influenced by the virus's lifespan on a surface, as well as the risk of future re-contamination. In other words, re-contamination might constitute a continually renewing physical loss. Others may contend that the loss of functionality of a building is sufficient to constitute physical loss.

In the upcoming days, weeks, and years, businesses and individuals may suffer many billions of dollars in damages - some of which may be recoverable in court. Berg Plummer Johnson & Raval, LLP is available to assist you with business interruption claims with your insurers. To help to determine how to address your business interruption insurance claim and whether your coronavirus claim is actionable, call us at (713) 526-0200 or contact us online.

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Business Interruption Claims and the Coronavirus Pandemic - Berg Plummer Johnson & Raval, LLP

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Last week, a New Orleans restaurant filed what is believed to be the first lawsuit in the United States seeking insurance to cover losses from government-mandated closures due to the Coronavirus pandemic. As with many other claims, the primary dispute turns on the coverage provided under the "civil authority" provision.