Tutoring Business Permit Requirements in Lewiston, ME

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. Maine Revenue Services — Sales Tax Registration

   Required for all businesses selling tangible personal property or taxable services in Maine. Maine charges a 5.5% state sales tax (food and lodging have different rates). Register with Maine Revenue Services online.

   Official government source

   Free·Immediate (online)

   Free

   Immediate (online)

1. City of Lewiston - Selective Business Licensing (City Clerk)

   Lewiston does not require a general business licence or registration, and licensing is run by the City Clerk's Department (207-513-3124), not the Finance Department. The Clerk licenses over 40 specific business types required by Maine statute or city ordinance - among them food service establishments, mobile units and roving diners, massage establishments and therapists, tattoo parlours, lodging houses, flea markets, pawnbrokers, peddlers, second-hand dealers, taxicab companies, junk collectors and adult businesses. Most other trades - cleaning, landscaping, handyman, photography, tutoring, pet sitting, notary, bookkeeping, real estate, insurance, plumbing, electrical and HVAC contracting - are not licensed by the City at all. Most licensed types require inspection by the Fire, Code (Health) or Police departments before issue.

   Official government source

   Fees are published per category in the City's Business License Applications Fees, Penalties and Inspection and Approval Schedule - for example food service establishment $150-$575 by class and size, mobile unit / roving diner $100, massage establishment $110 application plus $195 licence, tattooing $110 plus $195, second-hand dealer $88, peddler $56 in state. Most businesses pay nothing because they are not a licensed category.·File the application at least seven days before you begin operating, and allow time for any required Fire, Code (Health) or Police inspection

   Fees are published per category in the City's Business License Applications Fees, Penalties and Inspection and Approval Schedule - for example food service establishment $150-$575 by class and size, mobile unit / roving diner $100, massage establishment $110 application plus $195 licence, tattooing $110 plus $195, second-hand dealer $88, peddler $56 in state. Most businesses pay nothing because they are not a licensed category.

   File the application at least seven days before you begin operating, and allow time for any required Fire, Code (Health) or Police inspection

2. Trade Name (DBA) Registration - Lewiston City Clerk

   Under 31 MRSA section 2, a Maine sole proprietor or partnership doing business under any name other than the owners' own must file a sworn certificate with the clerk of the city or town where the business is carried on - for a Lewiston tutoring business, the Lewiston City Clerk. Section 7 exempts corporations, limited partnerships and limited liability companies, which instead file an assumed name with the Maine Secretary of State. Androscoggin County has no clerk's office and administers no trade-name filings.

   Official government source

   Filing fees are set by the municipality and are modest (neighbouring Bangor charges $10); confirm the current Lewiston amount with the City Clerk at 207-513-3124·File with the City Clerk before you begin doing business under the assumed name

   Filing fees are set by the municipality and are modest (neighbouring Bangor charges $10); confirm the current Lewiston amount with the City Clerk at 207-513-3124

   File with the City Clerk before you begin doing business under the assumed name

Official Sources

• City of Lewiston Finance Department
• Maine Revenue Services — Sales Tax Registration

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