Retail licenses and permits

It is important to check at the state and local level to determine what licenses and permits you may need. The State of Maryland has created a new licensing OneStop portal, which allows you to register for licenses and permits issued by state agencies, such as mechanic licenses, real estate and home inspection registrations, and insurance licenses. Depending on where your business is located, the local Clerk of the Court can advise you of any local licensing requirements.

Obtain Licenses or Permits. Register Your Business in Maryland 2. Some industry-specific retailers such as auctioneers, hairdressers, pharmacists, optometrists, and other professionals may require state or local occupational licenses. If you're not sure you need an occupational license, check with your industry's trade association or your state's licensing department.

A certificate of occupancy may be required for business properties in some areas. After applying, the property is inspected by representatives of the necessary agencies. There is no way to list all required permits, as the laws and regulations vary from place to place and from industry to industry. Check with local officials to find out what permits, if any, your retail business needs.

Here are a few common permits to consider:. Before you open your doors to customers, be sure you've done the necessary research on retail business licenses and permits you need. Start filing the paperwork as soon as possible, expect delays, and provide all the necessary information to avoid any problems opening your business.

Consult with a business lawyer if you have any unusual circumstances or need further clarification on obtaining retailing licenses and permits. Actively scan device characteristics for identification. Use precise geolocation data. Select personalised content.

Create a personalised content profile. Measure ad performance. Select basic ads. An IFTA license allows a taxpayer to file one tax report that covers all member jurisdictions. Lead Acid Battery Fees : You must register as a battery dealer and pay the California battery fee if you sell replacement lead-acid batteries at retail in California. Dealers may also be liable for the manufacturer battery fee.

You must separately register as a manufacturer and pay the manufacturer battery fee if you are a manufacturer of lead-acid-batteries and sell, offer for sale, or distribute the lead-acid batteries in California. If the manufacturer is not subject to the jurisdiction of this state, a dealer or other person who imports the lead-acid battery into California for sale or distribution is responsible to register and pay the manufacturer battery fee.

You will be required to file underground storage tank fee returns and pay any fee amounts due for the reporting period. Please see our complete list of Special Tax and Fee Programs.

Our verification webpage will help you verify a seller's permit, cigarette and tobacco product retailer's license, and eWaste account.

It is important that you close your permit, license, or account when one of the following happens:. You can also read Publication 74 for more information. Please call our Customer Service Center at to start the process to close your special tax or fee permit, license, or account. Visit this webpage to learn more about registering for our permits, licenses, and accounts.

If you are buying a business, you may need to obtain a seller's permit, as permits are not transferable. If you are selling or discontinuing a business, you will need to close out your account. If the business in question is a corporation or limited liability company, please read items 8 and 9 in addition to the other items below.

To protect yourself from having to pay any sales and use tax owed by the business you are buying, you should write to the CDTFA and request a certificate of tax clearance. If you do not obtain a clearance before you buy the business, and if taxes are owed and the previous owner has failed to pay those taxes, you could be required to pay any taxes, interest, and penalties that are due.

After receiving your written request for a clearance, the CDTFA will determine whether the business you are buying owes any sales and use taxes, interest, or penalties. If any money is owed, the current owner will be notified and advised to pay the amount due or you will be advised of an amount to withhold from the purchase price to cover the potential liability.

If the business you are buying has more than one location and you are buying one or more locations but not all , you should request a clearance for each location. If the business you are buying has more than one location and you are buying all the locations, only one clearance is needed. If you are buying a business through an escrow company, you should ensure that the company requests the certificate of clearance on your behalf.

It is important to remember that if taxes are owed by the current owner and escrow closes without a certificate of tax clearance, you may be held liable for unpaid taxes for the amount up to the purchase price for the business, which includes any assumption of indebtedness.

If the CDTFA does not issue the certificate of tax clearance described in 1, you are required to withhold enough of the purchase price of the business to cover any amount owed to the CDTFA until the former owner produces:.