New York City
                    Business Referral
                     Quick  Reference
 

The following information is designed as a "Quick Reference" to obtaining business related services.  For in-depth information about   Starting and Growing a Business in New York City   visit our Business Services page.

For a wide range of business assistance and services, contact:

New York City Department of Business Services
City Business Assistance Program
110 William Street
New York, NY 10038

(212) 696-2442

http://www.ci.nyc.ny.us/html/dbs/home.html

Governor's Office of Regulatory Reform
Governor Alfred E. Smith Office Building
P.O. Box 7027, 17th Floor
Albany, NY 12225

(518) 474-8275 or toll free (800) 342-3464

http://www.state.ny.us/gorr

US Small Business Administration (NY Region)
26 Federal Plaza, Room 3108
New York, NY 10278

(212) 264-1450

DBA Business Certificate

Partnerships and individuals/sole proprietorships doing business under a name other than their own need a Doing Business As (DBA) Business Certificate. File a Business Certificate form (available at most commercial stationery stores) with the County Clerk's Office in the borough where your business is located.

County Clerk Offices

Incorporation

To file for incorporation, contact the Division of Corporations:

New York State Department of State
162 Washington Avenue
Albany, NY 11231

(518) 473-2492

Federal Employer Identification Number (EIN)

Businesses that are incorporated, partnerships, or sole proprietorships with employees need a Federal Employer Identification Number (EIN). To obtain an application for an EIN (IRS form SS-4), visit any of these Internal Revenue Service (IRS) office:

Manhattan
55 West 125th Street, 6th Fl.
110 West 44th Street, 2nd Fl.
290 Broadway, 5th Fl.

Brooklyn
10 Metrotech Center
(625 Fulton Street)

Queens (Corona)
One Lefrak City Plaza

Bronx
3000 White Plains Rd.

To obtain an application for a EIN by mail, call  (800) 829-3676.  For more EIN information, call  (800) 829-4477  (Tape #755).  Visit the IRS on the internet:  http://www.irs.ustreas.gov/prod/cover.html.  For Federal Tax Information call  (800) 829-1040

New York City Licensing Center

New York City Department of Health permits and New York City Department of Consumer Affairs licenses are now issued from:

The New York City  Licensing Center at Consumer Affairs
42 Broadway, 5th Floor
New York, NY 10004

The NYC Department of Health issues permits primarily to persons and business that sell food, including mobile food vendors, restaurants and delis. The NYC Department of Consumer Affairs issues licenses to a wide variety of persons and businesses including Second Hand Dealers, General Vendors, Street Fair Vendors, Home Improvement Contractors and Salesmen, Cabarets, Electronic Stores, and Garage and Parking Lots.  For a complete listing of Consumer Affairs License categories click here to access the Department of Consumer Affairs website at http://www.ci.nyc.ny.us/html/dca/home.html

For more information, or to receive permit or license applications you may visit the Licensing Center, or call  (212) 487-4436.  The TTY access number is  (212) 487-3956.

Groceries, Delis, and Fruit & Vegetable Stores

If you are planning to open a grocery, or fruit & vegetable store, contact:

New York State Department of Agriculture & Markets
55 Hanson Place, Room 378
Brooklyn, NY 11217-1583

(718) 722-2877



If your business has a scale it must be certified by the New York City Department of Consumer Affairs. For information, contact:



New York City Department of Consumer Affairs
Weights & Measures Testing Station
245 Meserole Avenue
Brooklyn, NY 11222

(718) 349-0472 -or-  0423

Businesses that sell cigarettes must have both New York City and New York State licenses.


For information on the New York City license, contact:

New York City Department of Finance
25 Elm Place, 3rd Floor
Brooklyn, NY 11201

(718) 935-6224



For information on the NYS license, contact:

New York State Department of Taxation and Finance
Processing and Revenue Management Division
PO Box 22021
Albany, NY 12201-2021

For information, call  1-800-CALL-TAX (1-800-225-5829)

For forms, call  (800) 462-8100

Alcohol Licenses

If your business sells or distributes alcohol it must have a license. For information, contact:

New York State Liquor Authority
Division of Alcoholic Beverage Control
11 Park Place, 3rd Floor
New York, NY 10007

(212) 417-4002

Other New York State Licenses

To become a licensed masseuse/masseur, interior designer, or landscape architect, contact the NYS Department of Education at  (518) 474-3817.

You need a license for the following trades or businesses: real estate salesperson or broker; private investigator; watch, guard & patrol agency; cosmetology or cosmetology shop; barber or barber shop; beautician or beauty shop; manicurist or nail salon. For a complete list of license categories and information, contact :

New York State Department of State
Division of Licensing
270 Broadway, Room 620
New York, NY 10007

(212) 417-5747 -or-  5748

New York City Department of Buildings (DOB)

If your business needs a Public Assembly permit (required if your place of business holds 75 or more people), Certificate of Occupancy, or if you are planning to engage in renovations, call or visit the DOB office where your business is located:

Patents, Trademarks, and Copyrights

For information on  patents and trademarks,  contact:


Commissioner of Patents and Trademarks
Washington, D.C. 20231
(800) 786-9199



For information on  copyrights,  contact:

Copyright Office
Library of Congress
Washington, D.C. 20559

For information, call  (202) 707-3000
For forms, call   (202) 707-9100

Import/Export

If you plan to export goods, contact:

US Customs Service
(212) 466-5609

City, State, and Federal Taxes

New York City businesses are required to file for and pay a variety of City, State, and Federal taxes.

The New York City  Department of Finance (DOF) administers a number of business and excise taxes, including the General Corporation Tax (GCT), Unincorporated Business Tax (UBT), Commercial Rent Tax (CRT), Commercial Motor Vehicle Tax (CMVT) and NYC Retail Liquor License Tax (LLT) .

For pre-recorded information about NYC taxes, call our Citytax Dial service at  (718) 935-6736.  To receive tax forms by fax, call our free Tax Fax service at  (718) 935-6114  from the phone connected to your fax machine or modem. To receive tax forms by mail, call our Forms Ordering Service at   (718) 935-6739.  For further information, contact DOF's Taxpayer Assistance Unit at  (718) 935-6000.  Downloadable tax forms can be accessed at http://www.ci.nyc.us/html/dof/html/taxforms.html

You must obtain a NYS Sales Tax Certificate of Authority/Sales Tax ID Number if your business sells taxable goods or is engaged in resale. In most cases, this certificate must be posted in your place of business. For information on NYS taxes, contact the New York State Department of Taxation and Finance at  1-800-CALL-TAX (800-225-5829),  or through their internet address at   http://www.state.ny.us/gorr/tax.html,  or visit one of these District Offices:

To obtain a New York State Certificate of Authority/Sales Tax ID # application by mail, call  (800) 462-8100  and request publication 750.

The New York City Licensing Center at the Department of Consumer Affairs also has Certificate of Authority application forms at their license Issuance offices at 42 Broadway, 5th Floor in Lower Manhattan and will submit completed applications directly to the State.

For Federal tax information, contact the IRS at  (800) 829-1040 , or visit one of their New York City offices (these locations are listed under Federal EIN ). The IRS internet address is  http: //www.irs.ustreas.gov/prod/cover.html

Other Information

General City Information  (212) 788-4636

General State Information  (212) 488-4141

General Federal Information  (800) 688-9889

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