Tutoring Business Permit Requirements in Des Moines, IA

1. EIN (Employer Identification Number)

   Required if you have employees or operate as an LLC or corporation. Free from the IRS.

   Official government source

   Free·Immediate (online application)

   Free

   Immediate (online application)

1. Iowa Department of Revenue — Sales Tax Permit

   Required for businesses selling taxable goods or services in Iowa. The state rate is 6%, and local option sales tax of up to 1% may apply. Iowa taxes about 75 enumerated services, so check whether your service is taxable before assuming you need a permit. Register with the Iowa Department of Revenue online.

   Official government source

   Free — no fee to register for a sales tax permit·Register online through GovConnectIowa, the state's tax portal

   Free — no fee to register for a sales tax permit

   Register online through GovConnectIowa, the state's tax portal

1. No Des Moines General Business License Required

   Des Moines has no general or blanket business license, and the Development Services Department does not issue one. The City Clerk's Office licenses only specific regulated activities - alcohol, tobacco, transient merchants, mobile food vendors, peddlers, pawnbrokers, theaters, coin-operated machines, solid waste haulers and similar categories. Most businesses need nothing from the Clerk. What a commercial tenant does need is a Certificate of Occupancy for the space, issued by the Permit and Development Center, and home-based businesses go through home occupation review with Zoning Enforcement.

   Official government source

   Nothing - there is no such license. A commercial Certificate of Occupancy is $51.50·Not applicable

   Nothing - there is no such license. A commercial Certificate of Occupancy is $51.50

   Not applicable

2. Trade Name Filing - Polk County Recorder

   A tutoring business run as a sole proprietorship or partnership under a name other than the owner's own legal name records a trade name with the Polk County Recorder under Iowa Code chapter 547. This is not a County Clerk function and there is no Secretary of State equivalent - the state office handles corporations and LLCs, which are exempt from trade name filing. The form must be notarized before it is presented for recording. Banks generally want the recorded trade name before opening an account in the business name.

   Official government source

   $7 for the first page and $5 for each additional page·Recorded the same day when filed over the counter

   $7 for the first page and $5 for each additional page

   Recorded the same day when filed over the counter

Official Sources

• City of Des Moines Development Services Department
• Iowa Department of Revenue — Sales Tax Permit

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