Registering a new business in DeKalb County, according to County Clerk Mr. Mike Clayborn, is “very simple and inexpensive to do” (Clayborn). A business license application must be completed at the county court clerk's office for a nominal fee of $15. The form includes information such as business name, owner, address, and business type. 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 need to be registered with the State of Tennessee. The state also does not require DBA (Doing Business As) forms for sole proprietorships, but business names can be searched on the state's website to avoid duplication. Mr. Clayborn also mentioned that 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 proprietorships are the easiest businesses to register, other types of licenses and/or permits...