Registering a new business in DeKalb County, according to Mr. Mike Clayborn, County Clerk, is "very simple and cheap to do" (Clayborn). A business license application must be filled out at the county court clerk's office for a small fee of $15. The form includes information such as business name, owner, address and type of business. According to Mr. Clayborn, “a business license is not legally required if gross income does not exceed $3,000” (Clayborn). Additionally, a sole proprietor does not have to be registered with the state of Tennessee. The state also does not require Doing Business As (DBA) forms for sole proprietorships, but business names can be searched on the state's website to avoid duplication. Mr Clayborn also said taxes are affected by business classification. A sole proprietorship is not taxed separately from its owner (use of IRS Schedule C is required), and tax rates are the lowest compared to other business structures (“Sole Proprietorship”). Although sole traders are the easiest businesses to register, other types of licenses and/or permits...