Tutoring Business Permit Requirements in Billings, MT

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. Montana — No Sales Tax

   Montana has no state or local sales tax. Businesses do not need a sales tax permit. However, businesses must register with the Montana Department of Revenue for applicable business taxes (e.g., withholding, corporate income tax if applicable).

   Official government source

   Free (business registration)·Immediate (online via TransAction Portal)

   Free (business registration)

   Immediate (online via TransAction Portal)

1. City of Billings — Business License (Finance Department)

   Billings requires a business license for any business activity conducted within the city — including home-based businesses and businesses located outside city limits that do business in Billings. The license documents payment of the city's annual business tax and is administered by the Finance Department. It is valid for one year from the month of issuance and must be renewed annually; a separate license is required for each business type and each location.

   Official government source

   Varies by business classification (annual business-license tax; some categories add employee-count and health fees). The city does not publish its Business Tax Fee Schedule online — contact City of Billings Finance, 406-657-8433, for current amounts.·1–3 weeks

   Varies by business classification (annual business-license tax; some categories add employee-count and health fees). The city does not publish its Business Tax Fee Schedule online — contact City of Billings Finance, 406-657-8433, for current amounts.

   1–3 weeks

2. DBA (Fictitious Business Name) Registration

   If you operate under a business name other than your legal name (or your entity's registered name), register the assumed business name (DBA) with the Montana Secretary of State via the online filing portal. The fee is $20 and the registration is renewed every five years. Montana has no county-level DBA filing. Banks typically require the registration to open a business account.

   Official government source

   $20 filing fee (renewed every 5 years for $20)·1–2 weeks

   $20 filing fee (renewed every 5 years for $20)

   1–2 weeks

Official Sources

• City of Billings City Clerk
• Montana — No Sales Tax

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