York County ENTREPRENEUR’S

GUIDE

Table of Contents

Introduction 5About the York County Economic Alliance (YCEA) 6Chapter I Preparing to Start a Business 7 Four Keystones for Success 8 QualifiedEntrepreneur:HowtoAssessYourself 9 ProfitableIdea:HowtoAssessYourBusinessConcept 10 ComprehensiveBusinessPlan 11 BusinessPlanOutline 12 StartupCostsWorksheet 16 OperatingCostsWorksheet 17 HowtoChooseaSiteforYourBusiness 18 AdequateFinances:FundingYourBusiness 20Chapter II Legally Establishing a Business in Pennsylvania 21 FourKeystonestoLegallyEstablishingaBusinessinPennsylvania 22 ChecklistforLegallyEstablishingaBusinessinPennsylvania 23 BusinessName 24 BusinessStructure 25 SummaryTable–RegisteringBusinessStructureandName 28 Taxes,EmploymentObligations,EINandBankAccount 29 TaxInformation,Incentives,LegalConsiderationsandForms 30 PennsylvaniaLaborandEmployeeLaws 32 Laws,LicensesandRegulations 35Chapter III Important Small Business Resources 37 Advocacy 38 Financing 38 TechnicalAssistance 39 Technology 42 WorkforceDevelopment 42 FederalResources 43Chapter IV Directory of State and Federal Agencies 44 ImportantStateandFederalTelephoneNumbers 45 DirectoryofPennsylvaniaStateAgencies 46 DirectoryofYorkCountyAgencies 48

“TheEntrepreneur’sGuide:StartingandGrowingaBusinessinPennsylvania”waspreparedbythePennsylvaniaDepartmentofCommunityandEconomicDevelopment(DCED)andmodifiedbytheYorkCountyEconomicAllianceforYorkCounty.

Theinformationcontainedinthisguideissubjecttochange.Everyefforthasbeenmadetoensuretheaccuracyofthisinformationatthetimeofpublication.DCEDisnotresponsiblefordeletions,omissionsorerrors.CommentsandinquiriesonthesubjectmattershouldbeaddressedtotheDCED’sSmallBusinessChampionNetworkatthePennsylvaniaDepartmentofCommunityandEconomicDevelopment,CommonwealthKeystoneBuilding,400NorthStreet,4thFloor,Harrisburg,PA17120-0225orbycalling1.800.280.3801.

Dear Entrepreneur,

Launchingandgrowingabusinessisanexcitinganddauntingtask.Equallyexhilaratingandexhausting.Itisourfirmbeliefthatsmallbusinessesandentrepreneurismdriveourlocaleconomy.

Thisguideisaroadmaptoassistinyoursuccess.

Thefollowingpageswillexplainthelocalandstaterequirementstostartyourbusinessaswellasnumerouscommunityresourcesthatcanassistinallphasesofyourplan.PleasealsoknowthatattheYorkCountyEconomicAlliance,wehavethetoolsandexpertisetohelpyourbusinessgrowinthecommunity.Feelfreetocontactmyofficeat144RooseveltAve,York,PA17401or(717)848-4000ifyouhaveanyquestionsorneedanyassistance.Youcanalsoviewourresources,includingthisentrepreneurguideonlineatycea-pa.org.

Again,Iwishyoumypersonalcongratulations.Welookforwardtoanyfutureopportunitiestocommunicateorworkwithyouandhelpyourbusinessgrow.

Sincerely,

Kevin J. SchreiberPresident & CEOYork County Economic Alliance

Which One are You?

Theresymbolsareusedtodenotewhichsectionsaremoreusefulfornewentrepreneursandwhichonescontaininformationgearedtowardexistingbusinessowners.Sectionsnotdesignatedbyeithericoncontaininformationthatisrelevantforbothtypesofentrepreneurs.

How This Guide is OrganizedTheguideconsistsoffivechaptersthataddressthecommonquestionsthatfirst-timeentrepreneursandexistingbusinessownersask:

CHAPTER I - Preparing to Start a Business Thischapterdiscussestheevaluations,researchandstepsone shouldtakebeforedecidingtostartabusiness. CHAPTER II - Legally Establishing a Business in Pennsylvania Thischapterdiscussesthestepstolegallyestablishingabusiness inPennsylvaniasuchasobtainingabankaccountandEIN. CHAPTER III - Important Small Business Resources Thischapterhasalistofimportantpublicandprivate organizationsthatcanhelpyourbusinessthrive. CHAPTER IV - Directory of State and Federal Agencies Thischapterhasalistofcontactinformationforimportantstate andfederalorganizations.

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How to Use the Guide

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First-Time Entrepreneur

Existing Business OwnerOR

Keep a look out for the tip icons for quick, useful information.

Making Entrepreneurship AccessibleThisguideisaboutmorethanjustprovidingyouwithrules,regulationsandtelephonenumbers—itisintendedtomaketheentrepreneurialmechanicsasaccessibleaspossibleforallPennsylvanians.

Asyouread,youwillbeableto:draftaprofessionalbusinessplan,ensureyourbusinessisproperlyregisteredandlicensedandprepareyourselfforthechallengestogrowandmanageyourbusiness.

Guide StructureTheguideisdesignedtoprepareyoutostartyourbusinessandwalkyouthroughtheprocessyouwillundertaketodeterminewhenandhowyouwillgrowthatbusiness.Youwillfindcontactinformationfortechnicalandbusinesssupportorganizationsthroughouttheguidethatwillbeabletoassistyouwithavarietyofbusinessactivitiesincludingfinancing,identifyingnewmarketsanddevelopingprofessionalgrowthstrategies.

Introduction

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Starting a business is an exciting adventure on which many Pennsylvanians embark every year.Each entrepreneur is unique.Nomatterwhatlevelofbusinessexperienceorexpertise,theYork County Entrepreneur’s Guidewillprovideyouwithvaluableinformationthatwillhelpwithbusinessstartupandgrowth.

Takingyourideasandingenuitytocreatesomethingnewisarewardingandchallengingendeavor,asistheundertakingofbuildingabusinessthatcangrowandcompetelocallyandglobally.YoCoisanexcellentplaceforanentrepreneurtodoallofthis,andmore.

CONNECT•Exclusivenetworkingandeducationalevents•Accesstoanetworkofover1,100businessesandpotentialclients•Sponsorshipopportunitiestogainmoreexposureforyourbusiness•FormalpartnershipwithSusquehannaSCOREtosupportsmallbusinessesandstartups•Women’sBusinessCenterOrganization(WBCO)toinspireandempowerwomeninbusinessandthecommunity

BUSINESS DEVELOPMENT•Businessattractionandretention•Financingprogramsforbusinessgrowthandexpansion• Site selection assistance•LocalGovernmentguidanceandplanningassistance•Entrepreneurialandsmallbusinessservices•Redevelopmentassistanceandtaxabatementprogramsforeconomicallydistressedcommunities

WORKFORCE DEVELOPMENT•Talentrecruitment•Professionaldevelopment•K-12andpost-secondarypartnerships•BusinessandEducationPartnershipRoundtables

ADVOCACY•Awarenessandeducationonpolicydevelopmentimpactingyourbusiness•Educatemembersonthemeritsandimpactsofanissue•Accesstotheadvocacyprocessandcooperationwithelectedofficials

PREMIER BENEFITS•Business,liabilityandworkers’compgroupinsuranceprograms•Healthinsuranceprograms•Discountedemploymentscreeninganddebtcollectionservices•Energyprocurementassistanceforcommercialbusiness•eCertifyprogramforprocessingCertificatesofOrigin•Discountedand/orexclusivetraveloptionsformemberswithTravelTime/BaileyCoach

CONTACT: Kenetha Hansen, EDFP-Director,EconomicDevelopment&FinancingPhone:717.718.7841|Email:khansen@yceapa.org

The York County Economic Alliance or YCEA is York’s chamber and economic development organization. The organization provides services and support that will help your business thrive:

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Preparing to Start a Business

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CHAPTER I

Four Keystones to Success

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Qualified Entrepreneur

Successful Business Startup

Profitable Business Idea

Adequate Finances

Thorough Business Plan

Animportantstepinyourentrepreneurialjourneywillbetoevaluatewhoyouare,whatyouwanttobeandhowtobringthebestofyourselfintoyournewventure.Asanentrepreneur,youaretheface,thebrainandthebrawnbehindyourbusiness.Youandyourideaswilldrivetheinitialstagesoftheproject.

What are my entrepreneurial skills?Thesumofyourlifeexperiencehasgivenyoumanyqualitiesandskillsthatwillbeanassettoyournewen-terprise.Itisimportanttoevaluatetheskillsyouhaveasyoubegintodevelopyourbusinessconceptinordertomaximizeyourpreparednessandeffectiveness.Whilemanystudiesandcountlessbookshavebeenwrittenonwhat“therightstuff”isforentrepreneurship,thelistbelowcontainsthemostcommoncharacteristicsandtraitsthatarepartofasuccessfulentrepreneur’sbackground.

Entrepreneurial Skills AssessmentTakesometimeandhonestlyevaluateyourselfbyplacingachecknexttothetraitsyouareconfidentyoupossess:•Problem-solving:exploresinnovativewaystorespondtoopportunities•Goal-oriented:envisionsadesiredoutcome,aswellasplansandimplementstheactivitiesrequiredtoachieveit•Self-confidence:believesinownideasandabilitiesandconveysthatbelieftoothers•Risk-taking:abandonsstatusquo,exploresoptionsandpursuesopportunities•Decision-making:makesprudentchoiceseveninastressfulenvironment•Organization:keepstrackofdeadlines,criticalpaperwork,correspondenceandtaskstobecompleted,aswellasthosealreadydone•Persistence:tenaciouslypursuesgoalsregardlessoftheenergyandcommitmentrequired•Communication:speaks,listensandwriteseffectively•Interpersonalskills:inspires,motivatesandunderstandsthewantsandneedsofothers•Leadership:directsotherseffectivelyandempowerstheirperformance

Continual Self-Improvement is KeyChancesareyouleftoneorafewoftheabovetraitsunchecked.Evenifyoufeelyouadequatelyexhibitallofthetraitsabove,itisimportanttorememberthatcontinualself-improvementiscriticaltoyourgrowthasabusinessownerandahallmarkofsuccessfulpeople.Findingwaystoimproveisagoodtestofyourabilities,whetherbyseekingoutusefulbooksandarticlesorenrollinginbusinesseducationcourses.Considerseekingadvicefromamentororothersuccessfulentrepre-neursinyourcommunity.Thepersistenceandcreativityyouexhibitinimprovingyourabilitieswillmakeyouabetterbusinessownerandbringyouclosertoyourgoal.

Responsibilities of EntrepreneurshipAsanentrepreneur,yourskillsandabilitieswillbetestedasyoutakeonmanagerialresponsibilities.Althoughyoucanhireskilledemployees,engagequalifiedconsultantsanddevelopacorporateadvisoryboard,theultimateresponsibilityfordecision-makinganddeterminingthestrengthsandweaknessesofyourbusinessrestswithyou.Themanagerialresponsibilitiesofentrepreneurshipincludefinancialplanning,personnel,marketingandproduction—skillsyouwillcontinuetorefinealongsideyourpersonalabilities.Whenyoufindyourselfconfidentinbothyourpersonalandmanagerialskills,youwillhaveasolidfoundationonwhichtobeginbuildingyourbusiness.

Qualified Entrepreneur: How to Assess Yourself

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Asyoucontinuetodevelopconfidenceinyourpersonalandmanagerialskills,youalsoneedtoassessyourbusinessconcept.Beginanalyzingyourconceptbytakingamomentandputtingyourselfintheshoesofapotentialcustomer.

Do Your ResearchOnceyouhaveidentifiedwhatyourpotentialcustomerswillbelookingfor,youcanbegintoplotapathtoreachthatgoal.Early-stagebusinessesseefailureratesexceeding50percentbecausetoooftenanindividualwillspendvastamountsofmoneyandtimeonaconcepttheydidnotfullyevaluate.Taketimetotestyourconceptandresearchsimilarbusinesses.Relyonyourdriveandambitiontoworkthroughdiscouragingmoments.Reviewthelistbelowandgiveyourselfachecknexttoeachstatementasyouidentifyhowyourbusinesswilladdresseachtopic.

Business Concept Assessment •Theproductorservicesatisfiestheneedsoftheprospectivecustomer,notsimply thedesireofthebusinessowner. •Theproductorservicehasanidentifiableadvantageovercompetitivesources. Theadvantageisofsignificantrelevancetothecustomer. •Thequalityoftheproductcanbemaintainedtoalevelthatencouragescustomers tomakerepeatpurchases. •Thenecessarymaterialsforinitialsetup,long-termproductionanddeliveryofthe productorserviceareallreadilyavailable. •Thenumberofcustomersinthemarketissufficientforyourbusinessand competitors. •Theproductorserviceiscompatiblewithexistingbeliefs,attitudesandbuying habitsofprospectivecustomers. •Thebenefitsoftheproductorserviceareeasilycommunicatedtothetarget customers. •Thepriceoftheproductorserviceiswithinanaffordablerangeforthe intendedcustomers. •Themostcost-efficientmethodsoftargetedcommunicationbetweenthemerchant andpotentialcustomersareidentified. •Theprojectedsalespotential,basedonthenumberofcustomersandtheiraverage expenditurefortheproduct,issufficienttogenerateaprofitafterallexpenses arepaid. •Thesalesgeneratedwillbesufficientduringpeakperiodstosupportthebusiness expensesfortheentireyear.

Profitable Idea: How to Assess Your Business Concept

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Like all entrepreneurs, you will need to do a great deal of research and planning before opening your business. A business plan is a document that clearly describes your vision, including all the details of your business operation.

Awell-writtenbusinessplannotonlyputsyourbusinessonasolidfoundation,butiscriticalinyourquestforfunding.Thiswillbecomeyourowner’smanualguidingyourdailyoperationsandactivities.

Evenifyoudecidenottowriteoutabusinessplan,itwillstillhelpyoutoatleastresearchandthinkthroughalltheareasthatarediscussedinaplan(see“BusinessPlanOutline.”)

Althoughabusinessplanistime-consuming,itisimportanttobusinesssuccess.Completingoneallowsyoutoapplyyourresearchtoyourdecision-makingandforcesyoutoexaminealldecisionsofmanagement,marketing,personnelandfinanceinanobjectiveandorganizedway.

Anotherimportantbenefitoftheplanningprocessisthatitwillrequireyoutoprojecttheamountoffinancingneededforthestartupandtheearly-stagesofyourbusiness.

Acompleteoutlineofthecontentoftheplanisdiscussedinthenextsection:“BusinessPlanOutline.”Whenyouadequatelycoveralltheoutlineelements,yourbusinessplanwillanswerthesequestions: • Who are you?Apersonalresumeoutliningtheeducationandexperiencethatwill allowyoutostartandmanageyourbusinesssuccessfully. • What are you going to do?Adescriptionofyourbusinessconcept,theproducts andservicesyouwillbeproviding,themarketwhichyouwillserve,whereyouwill belocated,howmuchmoneyyouwillinvestandhowmuchadditionalmoneyyou willneed(ifany). • Where are you going?Theshort-andlong-termgoalsyouhavesetforyour business. • How are you going to get there?Thestrategiesthatwillallowyoutomeetyour financialresponsibilities,competewithothersinthemarketplace,learnnew managementskills,communicatewithyourcustomers,etc.

Businessplanningisanongoingactivity.Bothnewandexistingbusinesseswillbenefitfromcreatingandupdatingtheirgoals,plansandactivities.Althoughplansdifferinsomecontentelementsdependingonwhetherthefirmisaretail,manufacturing,distributionorserviceenterprise,thefollowingoutlineshouldprovideasolidframeworkforpreparingyourbusinessplan.

Comprehensive Business Plan

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Among other things, the business plan describes: •theproductsandservicesyouwillsell •yourcustomers,theproduction,managementandmarketingactivities neededtoproduceyourofferings •theprojectedprofitorlossthatwillresultfromyourefforts

1. Title PageAllcontactandownershipinformationisincludedonthetitlepage.Someentrepreneursliketoaddaverybriefbusinessdescription,sloganormissionstatement.•businessname,address,telephone,e-mailandwebsite•nameofowner(s)

2. Table of ContentsThetableofcontentsshouldlistallsectionsofthebusi-nessplanandtheappropriatepagenumbers.Graphs,diagramsandothervisualrepresentationsshouldalsobeidentified.Itemsincludedasexhibitsattheendoftheplan(example:ownerresume)shouldbeclearlyidentifiedsothatthereadercanreferencethemwhilereviewingtheplan.

3. Mission StatementThemissionstatementshoulddescribewhyyourcompa-nyexistsinthemarketplace.Manyentrepreneursfinditusefultomakethemissionstatementbriefandgeneralenoughtoallowpotentialgrowthofproductlinesandser-vices.Considerthedifferencebetweendescribingyourselfasacompanyinthe“automobile”businessandacompanyinthe“transportation”business.

4. Executive SummaryTheexecutivesummaryisanoverviewofthecontentofyourbusinessplanmeanttoallowmanagers,strategicpartners,investorsorlendingagenciestoquicklygraspyourconceptandbusinessdirection.Theexecutivesummaryshouldmentionthemostimportantinformationaboutyourproposedbusiness.Youwillfindmanyusesforthissummaryasyoumoveforwardtopromoteyourcom-pany,networkinthebusinesscommunityandworkwithvendorsofbusinessproductsandservices.•briefdescriptionofthecompanyhistory•purposeoftheplan•goalsofthebusiness•descriptionoftheproductsandservices•customers•managementteamexperience•amountrequiredfromlender*•othersourcesoffunds/collateral*•methodofrepayment*(*)Itemsmarkedwithanasteriskareaddedtothebusi-nessplansbeingusedtosecurefinancing.

Business Plan Outline

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Thefollowingisanoutlineanddiscussionofthecontentofabusinessplan,includingkeyareasofabusinessenterprise.Noteveryplandiscusseseveryareaordiscussesthemintheorderlisted.However,ifyoufollowtheorderlistedanddiscussasmanyareasthatyoucan,youshouldbeabletoprepareanacceptablebusinessplan.

5. Introduction/OverviewThissectiontypicallyconsistsofafewparagraphsintro-ducingyourbusiness/businessideaandyourself.Thisusuallymeanspresentingwhatthebusinessisandnamingthekeypeopleinvolvedinthestartupandownership.Alsomentionhowyourbusinessisstructured(LLC,SolePartnership,etc.).

6. Products and SuppliersThissectionshouldlistanddiscusstheproductsandser-vicesyouaresellingandthepricingofthoseproductsandservices.Whenpricingyourproduct,youmustconsidercompetitionandcustomerexpectations,aswellasallexpenses.

Itisnotuncommonforbusinessesto:•believetheycansellatthelowestprice•misunderstandtheimportanceofestablishingpricepoliciesatlevelsotherthantheenduserlevel•overlooktherelationshipbetweenpricingandotherelementsofmarketing

Youshouldalsodiscusswhereyouaregettingyourprod-uctsfromortherawmaterialstomakethem,listingyourkeysuppliersandinformationonthosesuppliers.

7. Industry SpecificsThissectiondiscussesthebusinessenvironmentinwhichyouwillbeoperating.Entrepreneursoftenwishtoglossoverthissectionbecausethefactorsareconsideredexter-naltothecompanyanduncontrollable.Gatheringthisin-formationisimportantbecauseitcanhelpyoudeterminelimitationsoropportunitiesimpactingyourprofit.Youmayevendiscoverinformationthatchangesthetypeofbusinessyouarestarting,orthewaysinwhichyouexpandoperations.Besuretostudybothpositiveandnegativefactors.

Informationtoresearchanddiscussincludes:•national/regionaleconomicgrowthordecline•industryoutlook•projectedopportunities•regulatoryenvironment•technologicalinfluences 8. Target Market/Customer BaseInthissection,youshoulddescribethemostlikelycus-

tomersforyourproductorservice.Whoarethey?Wherearethey?Whenandwhywilltheybuyfromyou?Anerrorinthedeterminationofyourtargetmarket(s)willnotonlyadverselyaffectallothersectionsofyourbusinessplan;itwillincreaseyouradvertisingandpromotionexpense.Forsomebusinesses,itisthedifferencebetweensuccessandfailure.

Oftenyourentiremarketofpurchaserscanbedividedintosegments,orgroupsofpurchaserswithcommonneeds.Segmentingyourmarketallowsyoutodefineandde-scribebuyers’needsandhabitsascompletelyaspossible.Accurateinformationaboutthesizeofyourmarketandexpectedmarketsharehelpsyoupredictpotentialincome.

Informationthatshouldbediscussedincludes:•characteristicsofthetargetmarket:demographicprofile(age,income,sex,education),businesscustomer(industry,size,purchaser),geographicparameters•sizeofthemarket/expectedmarketshare•marketsegmentation•customerbuyinghabits(seasonality,quantity,averageexpenditure)

Tobethorough,youmustalsodescribethetargetmarketbetweenyouandtheenduserofyourofferings.Forex-ample,ifyouareamanufacturer,youmayneedaretailerordistributor.Withouttheretailerordistributorpurchas-ingyourproduct,theenduserwillneverhavetheoppor-tunitytopurchase.

9. CompetitionThissectionshouldexaminethecompetitorsandtheirproductsandservicesanddiscusshowyourofferingsareunique.Ifyou’retemptedtodismisscompetition,askyourselfhowyourpotentialcustomercurrentlysolvesthesameproblemyourofferingsareintendedtosolve.Whatarethecustomers’choiceswhenspendingtheirfinancialresources?Itcanbehelpfultodevelopamatrixthatlistsallyourmajorcompetitors,theirproducts,services,prices,methodsofpromotionandlocation.Byincorporatingyourownmarketinginformationonthematrix,youcanidentifyyourfirm’sstrengthsandweaknesses.

10. MarketingThissectiondescribesallactivitiesinvolvedinselling.Marketingdoesnotinvolvejustadvertisingandpromotionactivities.Althoughthesecommunicationelementsareextremelyimportant,theyareineffectiveifyouhavenotchosenproductsandserviceswantedandneededbyyourpotentialcustomers.Themarketingplanshouldincludeacompletedescriptionofallofferings.Names,colors,assortmentsandotherdetailsareimportanttocustomer

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choice.Ifyouhavemultipleproductsformultipletargetmarkets,thisisthesectionwherethosedistinctionsmustbemade.

Youshouldalsobeabletodescribeyourcustomerservicepolicies,assmallbusinessesoftenhaveanopportunitytodifferentiatethemselvesfromlargerfirmsbyofferingflexible,courteous,customer-centeredservices.

Thelocationelementofbusinessplanningoncefocusedonaphysicalbusinesssite,customeraccesstothatsiteandtransportation(logistics)relatedtothesite.Withadvancementsintechnology,bothstartupandexistingbusinessesmustexaminewhetherthelocationforinter-facewithcustomersisaphysicallocation,theinternet,orboth.Awebsitecanbeusedtosimplypromoteabusinessanditsofferings,oritcanbetheactualmarketplacewheresalesarecompleted.Websitedevelopment,performance,deliverysystemsandpaymentactivitiesarenowaneces-sarypartofthemarketingplan.

Fewbusinessesexistwithoutadvertisingexpense.Thechoicesofstrategyandmediaaremany,butthechoicetoeliminateadvertisingsaystheentrepreneurcannotaffordtocommunicatewithcustomers.Alackofcommunicationisdirectlyrelatedtoalackofcustomerspending,andalackofcustomerspendingcriticallyimpairsthebusiness’ssurvival.Sinceadvertisingandotherelementsofpromo-tionarelegitimatebusinessexpenses,theymustbeincor-poratedinthepriceoftheproductsandservices.

Tosummarize,thissectionshoulddiscussmost,ifnotall,ofthefollowing:•salesgoals•descriptionofallproductsandservices•pricingobjectives/methods:wholesaleandretail,discountsandspecialallowances,pricesheets,seasonalityinpricing,creditterms•location:whereproducts/serviceswillbesold,website,analysisofadvantages/disadvantages,plant/storeatmosphere,transportation•promotionactivities:advertising,marketingmaterials,publicrelations,publicity,tradeorbusinessshows•commerce•packaging•customerservicepolicies•salestraining,managementandmethods•growthstrategies

11. Facility and LocationThelocation(s)andfacilitiesofthebusinessshouldbediscussed,includingthefollowing:•leaseorpurchase•sizeandfloorplan

•zoning,localregulations,taxes•renovation/expansionplans•locationandanysignificantfeaturesoradvantagesofthelocation

12. Production and OperationsLackofproductionandoperationsplanningcausesen-trepreneurstounderestimatestartup,maintenanceandgrowthexpenses.Thedecisionsinthissectionconsiderthe“physical”healthofthebusiness.Ifthebusinessisstartedathome,theentrepreneurshouldsetcriteriasuchasincome,numberofemployeesorproductexpansionthatwillnecessitatemovingtoabusinesssite.Decisionsmadeinthissectionaffecttheextentofcompanyindebt-edness,aswellasthecollateralofthebusinesswhenitseeksoutloansorinvestments.Usethe“OperatingCostsWorksheet”tohelpunderstandyourcosts.

Issuesthatshouldbeaddressedinthissectioninclude:•equipment:machines/toolsowned/needed,leaseorpurchase,maintenanceproceduresandcosts,vehicles,telecommunicationsanddata•productionprocessandcosts•suppliers/creditterms•transportation,shippingaccessandequipment•schedulingforcompletionofresearchanddevelopment

13. Management and Human ResourcesThepeopleinanybusinessareanimportantandexpen-siveresource.Beforedevelopingthissectionoftheplan,theentrepreneurmustidentifyhowthebusinesswillgrowandwhatworkforceskillswillbeneededforthatgrowth.Ifadditionallocationsareplanned,newmanagerswillneedtobehiredortrained.Ifgrowthcomesfromdevelopmentofnewproducts,researchersandengineersmaybeneed-ed.Ifgrowthwillresultfromsellingintensivelytoasmallnumberofclientswhobuyonmultipleoccasions,employ-eesthatarecapableofdevelopinggoodrelationshipsanddeliveringexcellentcustomerserviceareneeded.

Theobviousexpenseofhumanresourcesissalaryandbenefits.Lessobviousisthecostofrecruitment,selectionandtrainingwhenturnoveroccurs.Thissectionshouldalsodiscussanysignificantstateandfederalregulationsgoverningemployerandemployeerelationships,especial-lyifsuchregulationparticularlytargetstheactivityofthebusiness,suchaslicensingorsafetyrequirements.

Issuesthatshouldbeaddressedinthissectioninclude:•keymanagers:responsibilities,training,reportingprocedures•personnel:numberoffull-andpart-timeemployees,specialskills/educationrequired/continuingeducation,jobdescriptionsandevaluationmethods,benefits;wages,commissions,bonusplans;useofsubcontracted

Business Plan Outline (Continued)

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personnel;policies•organizationalchart•listsofstockholdersandboardmembers•amountofauthorizedstockandissuedstock•professionalassistance(attorney,accountant,banker,insurancerepresentative,etc.)

14. Lawyer, Accountant, Other ProfessionalsInthissection,youshouldlist,ifknown,thenamesandrolesofthosewhowillbeadvisingthebusiness,includinglawyers,accountants,bookkeepers,consultantsandotherprofessionals.Youshouldalsogiveabriefdescriptionofanysignificantexperience,accomplishments,recognitionetc.ofeachprofessional.

Itshouldbenotedthatmanybusinessesstartwithouthavinganyoutsideprofessionalsinvolved.However,foralmostallentrepreneurs,itisimportanttoatleasttalktoanddesignateabookkeeperoraccountant,ifonlyfordoingtaxesandpayroll(ifemployeesareinvolved),beforelaunchingabusiness.

15. InsuranceBydefinition,entrepreneursarerisk-takers.Theylaunchanewenterpriseinacompetitiveenvironmentwithlessthanadequatecapitalandworkmorehoursinthedaythantheircorporateemployeecounterparts.

Oncethedecisionhasbeenmadetobecomeanentrepre-neur,riskmanagementbecomesapartofthejobdescrip-tion.Asafirmgrows,thewiseentrepreneurdevelopsariskmanagementprogramwithadvicefromanattorney,accountantandinsuranceagent. Youngfirmsarevulnerableandprotectioncomesfromevaluatingandprioritizingrisksandinsuringagainstthem.Youcanstartbymakingalistoftheperilsyourbusinessfaces.Identifywhicharemostcatastrophic,suchaslossoflife,damagetoproperty,employeeorcustomerinjuryre-sultingfromafaultypieceofequipmentorproduct.Takeactiontoprotectyourbusinessagainstthesecatastrophesfirst.Risksdifferdependingonyourindustryandspecificofferings,andgapsincoveragecanoccurasthebusinessgrows.Yourriskmanagementprogramshouldbeevaluat-edannually.•productliability•personal/businessliability•businessinterruption•vehicle•disability•workers’compensation•unemployment•fire•theft

16. Financial Forecast and AssumptionsBooksandsoftwarepackagescanbepurchasedwithfor-mattedworksheetstoproducethedocumentsyouneedforyourfinancialplan.Thenumbersusedforeachexpenseshouldbeasaccurateaspossiblebasedoncurrentre-search.Identifyanyfluctuationsthatcanbepredictedsuchasincreasesinrawmaterialsorleaseandutilitycosts.Es-timatethemonthandyearwhenadditionalemployeeswillbehiredandwhattheywillbepaid.Abreak-evenanalysishelpsyouunderstandatwhatpointthebusinessbecomesprofitableandallowsyoutosetgoalsrealistically.

Withoutafinancialplan,youwillfinditnearlyimpossibletointerestlendersorinvestorsinhelpingyoustartandgrow,becauseyouhavenofactstobackupyourenthu-siasmandcommitmenttoyourventure.Usethe“StartupCostsWorksheet”tohelpassessyourcosts.•startupcosts(allone-timeexpensessuchasequipment,deposits,fees,etc.).See“StartupCostsWorksheet”•operatingcosts(ongoingexpensesforlease,insurance,utilities,etc.).See“OperatingCostsWorksheet”•sourcesandusesoffunds*•balancesheets•projectedcashflow•profitandlossforecastorstatement•break-evenanalysis•existingbusiness(historicalstatementsforthreeyears)*•personalfinancialstatementofowner(s)*•assumptionsusedinpreparationoffinancialprojections 17. ExhibitsThefollowingareitemsanddocumentsthatshouldbeincludedinthebusinessplan:•managers’resumes•advertisements,newsarticlesandotherpromotionaldocuments•contracts,leasesandfilingdocuments(FictitiousName,EmployerIdentificationNumber,ArticlesofIncorporation)•lettersofsupport/interestfromprospectivecustomers/buyers/clients•picturesoftheproductorservice•marketingresearch•patents,trademarks,copyrights,licenseagreements•incometaxreturns(threeyears)*•invoicesorestimatesforfacilityorequipmentpurchases*(*)Itemsmarkedwithanasteriskareaddedtothebusi-nessplansbeingusedtosecurefinancing.

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HELPFUL TIPSamplebusinessplansandfinancialforecastsandassumptionscanbeviewedordownloadedfrompasbdc.org

Startupcostsarethoseexpensesthatyouwillincurbeforeyouestablishyourbusiness.Thesecostswillvarybaseduponthetypeofbusiness.Thisworksheetwillhelpyoubegintheprocessofassessingyourfinancialneedssothatyourventureisnotundercapitalizedattheoutset.Formoreinformationaboutyourfinancingandassumptionsyoushouldmake,reviewsection16oftheBusinessPlanOutline.

STARTUP COSTS

Deposit,officeorbuildinglease $________(Facility/locationexpense)

Decorating/remodeling/build-out $________(Changesinfacilityrequiredforbusinessoperation)

Furniture/fixtures $________

Equipment $________(Production,officemachines,security,etc.)

Installation $________(Fixtures,equipment)

Telecommunications/data $________

Utilities $________(Installationanddeposits)

Initialinventory $________(Stock,suppliesformanufacturing)

Officesupplies $________

Advertisingandpromotion $________(Businesscards,stationery,brochures,grandopening)

Signs $________(Vehicle,interiorandexteriorforfacility)

Licenses,permitsandfees $________

Insurance $________ Legal/professionalservices $________

Workingcapital $________(Cashreserveforearlymonthsofbusinessbefore salesaresufficienttopaybills)

$________

$________

$________

Total Startup Costs $________

Startup Costs Worksheet

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OPERATING COSTS Monthly Expense Possible Variations

Rent/MortgagePayment $________ __________________________________________

EquipmentLease $________ __________________________________________Maintenance&Repairs $________ __________________________________________Advertising $________ __________________________________________OfficeSupplies $________ __________________________________________Delivery $________ __________________________________________Postage $________ __________________________________________VehicleExpenses $________ __________________________________________Legal/ProfessionalFees $________ __________________________________________Insurance(s) $________ __________________________________________Telecommunications/Data $________ __________________________________________OtherUtilities $________ __________________________________________Travel $________ __________________________________________ Dues/Memberships $________ __________________________________________Materials $________ __________________________________________Payroll $________ __________________________________________PayrollTaxes $________ __________________________________________ $________ __________________________________________ $________ __________________________________________

Total Monthly Expenses $________ __________________________________________

Onceyourbusinessisstarted,operatingcostsareexpenses(otherthanthecosttopurchaseormaketheproductsorservicesyousell)thatareregularandrepeatingexpenses,whethertheyrepeatmonthly,bimonth-lyorannually.

Itisnecessarytoestimateallofyouroperatingcostssothatyouarerealisticabouttherevenueyourfirmwillneed.Thisworksheetincludessomebasicconsiderations.Completingitwillhelpyoudevelopcashflowpro-jections.

Inthecolumnadjacenttotheoperatingexpenses,makenotesofthosethatincreaseordecreaseinparticularmonths.

Operating Costs Worksheet

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Ultimately,youmaydecidethatyoucanstartyourbusinessatyourhome.Thisisaninexpensiveandconvenientoptionformanyentrepreneurs.Ifyoudecidetoworkfromhome,youwillwanttobalancetheefficienciesofbeingathomewithyourneedtoprojectthebusinessimagethatyoudesire.Thelocationofyourbusinesscanaffectmorethanjustyouroperationsandfinances—itcanalsobeanassetforyourmarketingplansandgrowthstrategy.Asyouexplorepotentiallocationsforyourbusiness,investigatethezoning,traffic,parking,signageandbuildingregulationsineachprospectivelocation’smunicipality.

Checklist for Business Location AnalysisIfhomeisnotthebestplaceforyourbusiness,thechecklistthatfollowswillhelpyouweighthebenefitsofpotentiallocations.Beginbyreviewingthelistandcrossingoutthefactorsthatarenotimportanttoyourbusiness.Next,addanynewfactorsthatapplytoyourbusi-ness.Finally,identifymultiplepotentiallocationsandconsidereachofthefollowingfactors:

•Appropriatezoningforthetypeofbusiness•Costofland,building,facilities•Buildingcodes•Costofutilities(installation)•Availabilityandcostofutilities(monthlyestimate)•Costofmonthlyleaseormortgagepayment•Costofrenovationorleaseholdimprovements•Availabilityandcostofsecuritysystem•Availabilityofpoliceandfireprotection•Availabilityofthetypesofemployeesneededbyfirm

Choosing the right location for your business will require you to consider a number of factors. The type of business you have will often be the primary factor in the type of location you choose.

Anotherimportantfactortoconsiderishowyouwanttopres-entyourbusinesstoyourcommunityandcustomers.Doyouwantamainstreetstorefront?Doyourequireextraspaceforstoringfinishedproducts?Doesthelocationneedtobenearyourtargetedcustomersorsatisfyspecificlogisticalneeds?Canyourbusinessoperateasawebpresencewithouttheneedforaphysicalstructureforcustomerinteractions?Thesearejustsomeofthequestionsyoumayfindyourselfaskingwhenlookingatpotentiallocations.

How to Choose a Site for Your Business

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•Availabilityoftransportationforcustomersandemployees•Occupancypermitrequirements•Accessforcustomerswithdisabilities•Taxstructuresandpaymentmethodsoflocalandregionalgovernment•Proximity/distancefromcompetition•Maintenancecostsforproperty,buildingandparkingarea•Expansionpotential•Availability/restrictionsonparking•Conditionofneighboringproperties•Convenientproximitytoprimaryhighways•Transportationandavailabilityofrawmaterials•Convenientproximitytoentrepreneur’shome•__________________________________________________________•__________________________________________________________•__________________________________________________________

Small Business Incubators

Description and AdvantagesSmallbusinessincubatorsarefacilitieswhereyoungbusinessescanstartandgrow.Someincubatorsofferbusinessestheopportunitytoleasespaceatalower-than-marketrate.Mostfacilitiesprovidetenantswithfreeorlow-costbusinesscounselingandtrainingandsharedofficeequipmentandservices.Theseeducationalopportunitiesandserviceshelpreducecostsandincreaseprofits.

Afterthestartupfirmisnurturedforthefirstfewyears,itisexpectedto“graduate”orleavetheincubatortomoveintoabusinesslocationinthecommunity.Graduationnormallyoccursin3–5years.Incubatorsmayspecializeinthetypesoffirmstheycanassist,i.e.,manufacturing,technology,lifesciences,distribution.

Insummary,thefollowingarecommonadvantagesoflocatinginanincubator:

•reasonableleaseratesforstartupfirms•sharedfinancial,managementandotherservices•establishedentranceandexitpolicies•accesstocapitalandotherstartupresources

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A leading cause of small business failure is inadequate startup capital. Before you begin your new venture, you must realistically project not only your startup costs for such things as equipment, renovations and promotion, but also your cash flow requirements for the early-stages of operation.

Itoftentakestimetobuildsaleslevels,yetrent,utilitiesandothercostsareimmediate.Duringthistime,whenbillsareoftenarrivingfasterthanthecustomers,cashreservescanhelpthebusinesssurvive.Necessaryfundingforthestartupandoperationofabusinessisavailableinthreeforms: •debtcapitalthroughborrowedfunds •equitycapital(fundsgeneratedthroughthesaleofstockorbytheinvestmentoftheowner) •friends,familyandpersonalassets

Equity vs. Debt FinancingShouldyoudecidethatyourownresourcesareinsufficient,thetraditionalsourcesoffinancingare:banks,local,stateandfederalagencies,angelinvestorsandventurecapitalfirms.Raisingcapitalthroughthesaleofstockiscomplexandhighlyregulated—ifyouwishtopursueit,youshouldseeklegaladvicefirst.Manybusinessesarestartedwithcapitalinvestedbytheownerortheowner’sfamily.Ifyouwouldlikemoreinformation,contactthePennsylvaniaDepartmentofBankingandSecurities.

Loans: BankThevastmajorityofloansaremadethroughbanks.Asmentionedpreviously,government-sponsoredloanpro-grams,suchasSBAloans,arestilladministeredbybanksandrequirecontactingandapplyingthroughthem.

Inmanycasesthemostfundamentaldocumentyouwillneedforaloanapplicationisabusinessplan(previouslydiscussed),becauseitshowsthelenderyourabilitytoresearchandenvisiontheestablishmentandoperationofthefirm.Intheprevioussectionofthisguide,thebusinessplanoutlinecontainsseveralitemsmarkedwithanasterisk(*).Theseitemsareessentialadditionsforabusinessplanbeingusedwithaloanapplication.Inaddi-tiontotheplan,lendersconsiderseveralfactorsinevaluatingabusinessloan: •managementexperience:yourbackgroundcomparedtotheskillsrequiredforyourchosenbusiness •repaymentability:yourrealisticprojectionofbusinessincomeallowsyoutomaintainloanpayments •collateral:yourpledgeofassetstowardbusinessstabilityandloanrepayment •credit:yourhistoricandcurrentrecordofrepaymentofobligations

Obtainingaloanrequirespreparationandcreditworthiness,butabitofsalesabilitycanhelp.Youwillbecom-petingwithmanyotherbusinessowners,andknowingwhatthelenderneedswhenrequestingaloanisjustasimportantasknowingwhatacustomerneedswhensellingyourproduct.Manylenderswantassurancethat: •Youhavesomethingatriskinstartingandoperatingthisbusiness.(Donotaskthemtogooutona limbtobackyouifyouarenotoutonthelimbyourself.Youmusthaveresourcescommittedtoyour ownventuretosecurethesupportofothers.) •Yourproposalisasoundonebasedonthe5C’sofcredit:capacity,capital,collateral,characterand condition(industry).Thetermsonrepaymentofabankloanmayvary,andthereisroomfor negotiationbetweenlenderandborrower.

Loans: Government SponsoredFordebtfinancing,thereareanumberofgovernment-sponsoredloanprograms.Belowaresomelinkstoex-plorewhatloanprogramsmightbeavailabletoyou: •Statebusinessfinancingprograms(newPA.com/loans) •Financingfortechnology-orientedcompanies(benfranklin.org)

Adequate Finances: Funding Your Business

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Legally Establishing a Business in Pennsylvania

21

CHAPTER II

Four Keystones to Legally Establishing a Business in PA

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Business Name

Establishing a Business in Pennsylvania

Business Structure

Laws, Licenses & Regulations

Taxes, Employer Obligations, EIN & Bank Account

ThefollowingchecklistoutlinesthestepstolegallyestablishingabusinessinPennsylvania.

Business Name•Determineanameforyourbusinessthatisnotalreadyinuse.

•DeterminewhetheryournameisconsideredafictitiousnameandifyouneedtofileaPAfictitiousnamestatement.Youwillneedtoknowwhatyourbusinessstructureis,soyoumayneedtojumptothenextsectionandcomebackafterdecidingyourbusinessstructure.

•Registerfictitiousname,ifapplicable.

Business Structure•Determineunderwhatbusinessstructureyouwilloperateyourbusiness.Themostcommonchoicesare: -SoleProprietorship -GeneralPartnership -LimitedPartnership(LP) -LimitedLiabilityPartnership(LLP) -LimitedLiabilityCompany(LLC) -Corporation,includingSCorporation

Laws, Licenses and Regulations•Checkwiththelocalmunicipality(city,boroughortownship)concerningtaxes,zoningrequirements,anyrequiredlocallicensesandpermitsandanyotherregulationsandrequirements.

Taxes, Employer Obligations, EIN and Bank Account•Determinewhatlocal,stateandfederaltaxesyourbusinessneedstopay,registerfororcollect,suchassalestax.

•Ifyourbusinesswillemployoneormorepeople,completelocal,stateandfederalemployerobligations,includingemploymenttaxes,withholdingsandcontributions,suchasunemploymentcompensationandsocialsecurity.

•ObtainEmployerIdentificationNumber(EIN).

•Openabankaccountforyourbusiness.

Checklist for Legally Establishing a Business in PA

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Determine NameCheckthePennsylvaniaDepartmentofStatedatabaseofPennsylvaniabusinessestoseeifthebusinessnameyouwishtouseisavailable.Youcansearchthatdatabasetoseeifotherbusinessesalreadyhaveregisteredthenameyouwanttouseatwww.corporations.pa.gov/search/corpsearch.

Fictitious NameDetermining Fictitious NameAnyindividual,soleproprietorship,partnership,corporationorotherformofassociationconductingbusinessunderafictitiousbusinessnamemustregisterthisnamewiththePennsylvaniaDepartmentofState.

Fictitious Name (DBA)Afictitiousnameisanyassumedname,styleordesignationotherthanthepropernameoftheentityusingsuchname.FictitiousnamesmustbedistinguishableupontherecordsoftheBureauofCorporationsandCharitableOrganizationsfromthenameofanyassociationregisteredwiththebureau.Theremovalofadesignator(Incorporated,Inc.,Limited,LLC,etc.)doesnotmakeanamedistinguishable.Thebureauwillnotacceptfictitiousnameregistrationsfromregisteredbusinessentitiesthatwishtoregistertheexactsamename,butwithoutthedesignator.

Questionsrelatedtobusinessstructure,fictitiousnameregistration,etc.canbedirectedtothePADepartmentofStateCustomerServiceat717.787.1057. Penalties for Not RegisteringThepenaltyforfailingtofileafictitiousnameregistrationisthattheunregisteredentitymaynotusethecourtsofPennsylvaniatoenforceacontractwhichitenteredintousingthefictitiousname.Thefailuretoregisterthefictitiousnamedoesnotvoidthecontract,butmerelypreventssuchenforcementuntilregistration.TheentityshallpaytotheDepartmentofStateacivilpenaltyof$500intheseinstanceswheretheentityseekstoenforcethecontractandsubsequentlyregistersthefictitiousnameinanuntimelymanner.

Business Name

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HELPFUL TIPWARNING! Trademark ProtectionRegisteringanameandcheckingthePennsylvaniadatabasedoesnotgiveyoufederaltrademarkprotectionnormeanthatothersarenotusingyournameinotherstates.Ifyoudesiretotrademarkyournameorotherapplicablemarks,youmustapplytotheUnitedStatesPatentandTrademarkOfficeatuspto.gov.

Onceyoudecidetoestablishabusiness,yourfirstconsiderationwillbethetypeofbusinessor-ganizationtouse.Legalandtaxconsiderationswillhelptodetermineyourfinalchoice,aswellaspersonalneedsandtheneedsoftheparticularbusiness.Therearethreeprincipalkindsofbusinessstructures:thesoleproprietorship,thepartnershipandthecorporation.Severalcommonbusinessstructuresaredescribedbelow.Thereareadvantagesanddisadvantagestoeachofthelegalformsofbusinessyoumaychoose.Asanentrepreneur,youmustexamineallofthecharacteristicsandconsultaknowledgeablelegalprofessionalwhenconsideringtheformationofyourbusiness.

Sole ProprietorshipMostsmallbusinessesoperateassoleproprietorships.Thisisthesimplestformoforganizationandallowsthesingleownertohavesolecontrolandresponsibility.Someadvantagesofthesolepropri-etorshiparelesspaperwork,aminimumoflegalrestrictions,ownerretentionofalltheprofitsandeaseindiscontinuingthebusiness.Disadvantagesincludeunlimitedpersonalliabilityforalldebtsandliabilitiesofthebusiness,limitedabilitytoraisecapitalandterminationofthebusinessupontheowner’sdeath.Youshouldnotethatasmallbusinessownermightverywellselectthesoleproprietorshiptobegin.Later,iftheownersucceedsandfeelstheneed,heorshemaydecidetoformapartnershiporcor-poration.

General PartnershipApartnershipissimilartoasoleproprietorshipexceptthattwoormorepeopleareinvolved.Advan-tagesarethatitiseasytoestablish,itcandrawuponthefinancialandmanagerialstrengthofallthepartnersanditsprofitsarenotdirectlytaxed.Somedisadvantagesareunlimitedpersonalliabilityforthefirm’sdebtsandliabilities,terminationofthebusinesswiththedeathofapartnerandthefactthatanyoneofthepartnerscancommitthefirmtoobligations.Thepartnershipisformedbyanagreemententeredintobyeachpartner.Thisagreementmaybein-formal,butitisadvisabletohaveawrittenagreementdrawnupbetweenallparties.Whilenofilingwiththecommonwealthisrequiredtoformageneralpartnership,itmayneverthelessberequiredtofileafictitiousnameregistration.

Limited PartnershipAlimitedpartnership(LP)isapartnershipformedbytwoormorepersonshavingoneormoregeneralpartnersandoneormorelimitedpartners.Thelimitedpartnershavelimitedexposuretoliabilityandarenotinvolvedintheday-to-dayoperationsofthepartnership.APennsylvanialimitedpartnershipisformedbyfilingaCertificateofLimitedPartnershipwiththeBureauofCorporationsandCharitableOrganizations,PennsylvaniaDepartmentofState.Likewithageneralpartnership,awrittenagreementshouldbedrawnupbetweenallparties.Theagreementdoesnotneedtobefiled.Whenapplyingforfunding,lendersmayrequestacopyofyourpartnershipagreement.

Business Structure

25

Limited Liability PartnershipAlimitedliabilitypartnership(LLP)isanexistingpartnershipthatfilesanelectionwiththeBureauofCorpo-rationsandCharitableOrganizations,PennsylvaniaDepartmentofState,claiminglimitedliabilitypartnershipstatus.TheeffectofbecominganLLPistoprovidegeneralpartnerswithadditionalprotectionfromliability.Likewithageneralpartnership,awrittenagreementshouldbedrawnupbetweenallparties.Theagreementdoesnotneedtobefiled.Whenapplyingforfunding,lendersmayrequestacopyofyourpartnershipagree-ment.

Limited Liability CompanyThelimitedliabilitycompany(LLC)isahybridbetweenapartnershipandacorporation,providingtheliabilityprotectionofacorporation,withtheadvantageofbeingtreatedasapartnership.ACertificateofOrganiza-tionisrequiredtobefiledwiththeBureauofCorporationsandCharitableOrganizations,PennsylvaniaDe-partmentofState,accompaniedbyadocketingstatement.

CorporationAcorporationisthemostcomplexformofbusinessorganization.Advantagesofacorporationarethatliabilityislimitedtotheamountownershavepaidintotheirshareofstock,andthecorporation’scontinuityisunaffectedbythedeathortransferofsharesbyanyoftheowners.Somedisadvantagesareextensiverecord-keeping,closeregulationanddoubletaxation(taxesonprofitsandtaxesondividendspaidtoowners).ToformacorporationinPennsylvania,youmustfileArticlesofIncorporationwiththeBureauofCorporationsandCharitableOrganizations,PennsylvaniaDepartmentofState,accompaniedbyadocketingstatement.Foreign(outofstate)corporationsmustsubmitanapplicationforaCertificateofAuthority,accompaniedbyadocketingstatementtoconductbusinessinPennsylvania.

Pennsylvania S CorporationCloselyheldcorporationsmayelecttobetaxedasfederalorstateScorporations,whichpermitshareholderstopaytaxesoncorporatenetincomepersonally,asifitwereapartnership.Thus,acorporationmustbecreatedfirstasdiscussedabove.OnlyafteracorporationiscreatedcanScorpo-rationstatusbesought.Scorporationstatusislimitedtocorporationsthathavenomorethan75sharehold-ers.Also,aPennsylvaniacorporationcannotelecttobeanScorporationunlessithasalsoappliedforfederalSstatus.Accordingly,thefirststeptobecomingaPennsylvaniaScorporationistoseekfederalSstatusbyfilingIRSForm2553,ElectionbyaSmallBusinessCorporation,withtheInternalRevenueService(IRS).Severalrequire-mentsmustbemetbeforeyoucanobtainfederalScorporationstatus.FormoreinformationonPennsylvaniaScorporations,contactthePennsylvaniaDepartmentofRevenue or visititswebsiteatwww.revenue.state.pa.us.

Benefit CorporationAstatelawenactedin2013givesentrepreneurs,investorsandconsumerstheoptiontobuild,financeandpatronizebusinessesthatpledge,aspartoftheircorporatepurpose,tohaveamaterialpositiveimpacton

Business Structure (Continued)

26

societyandtheenvironment,otherwiseknownasbenefitcorporations.Benefitcorporationsarebusinesscorporationsorganizedforprofitwithacorporatepurposeofcreatinggen-eralpublicbenefit,inadditiontoanyotherpurposestheyhaveasabusinesscorporation.Abenefitcorpora-tionmayalsocreateoneormorespecificpublicbenefits.ThesecorporationsmustfileannualstatementswiththeirshareholdersandtheDepartmentofStateshowinghowtheyaremeetingtheircommitmenttoprovidepublicbenefits.Forexample,abenefitcorporationwouldcommittopracticessuchasusingrecycledmaterials,requiringenergyefficienciesintheiroperationsandthoseoftheirsuppliers,ensuringworkersmakingtheirproductsarepaidafairwageandcontributingtothewelfareofthecommunitiesinwhichtheirfacilitiesarelocated.Beingabenefitcorporationisavoluntaryactionrequiringapprovaloftwo-thirdsofacorporation’ssharehold-ers.Thecorporation’sperformanceinachievingitspublicbenefitisassessedagainstathirdpartystandard.Lastly,thislawpermitsacorporation’sdirectorstoconsidernon-financialinterestswhenmakingdecisions,withoutbreachinganyfiduciarydutytoshareholders.Forinstance,directorsofbenefitcorporationscouldconsiderusingenergyfromrenewablesources,suchaswindorsolar,evenifthecostwashigherthanpowergeneratedbyfossilfuels.Tolearnmoreaboutadditionalcorporatestructures,visitwww.dos.pa.gov/BusinessCharities/Business/Resources/Pages/default.aspx#formoreinformation.

Online Business Name & Structure RegistrationOnMonday,October6,2014,theBureauofCorporationsandCharitableOrganizationslaunchedthefirstreleaseofPENNFile,Pennsylvania’sOnlineBusinessDocumentFilingSystem.FollowingaresomefactsusersshouldknowaboutPENNFile:TheuserIDandpasswordofcurrentlyregisteredusersofSOSKBhavebeenconvertedtoworkwithPENNFile.Althoughthedocumentsaresubmittedonline,post-filingdocumentswillbereturnedtotheuserbymail.Inasubsequentrelease,thisinformationwillbeemailedtotheuser.Thereisnoonlinedocketingstate-mentform.Instead,therequiredquestionsfromthedocketingstatementhavebeeninsertedintothevariousforms.Onlinefilingsmustbepaidforwithamajorcreditcard.Oncesubmitted,onlinedocumentsubmissionsarenon-refundable.Fileddocumentswillshowontheuser’sprofileforthirtydaysbeforebeingpurged.Userscanalsosaveadocumentandcompleteitatafuturetime.Thesedocumentswillalsoberetainedinthesys-temfor30days.Atthistime,documentssubmittedonlinecannotbeexpedited.Userswithquestionsshouldcontact717.787.1057or1.888.659.9962andpress2forassistancewithonlinefiling.QuestionscanalsobesubmittedelectronicallytoRA-STPENNFILE@pa.govYoumaysubmitmostbusinessformationdocumentsonlinethroughPENNFile,theDepartmentofState’sonlinebusinessdocumentfilingsystem,byaccessinghttps://www.corporations.pa.gov/.ForacompletelistofallDepartmentofStatebusinessentityfilingforms,infillable.pdfformat,pleasevisithttp://www.dos.pa.gov/BusinessCharities/Business/RegistrationForms/Pages/default.aspx.

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HELPFUL TIPAsyouaremakingdecisionsaboutyourbusinessstructureandthepotentialtaxconsequencesofyourdesiredstructure,itisadvisabletoconsultwithlegal,accountingandinsuranceprofessionals.

Thetablebelowliststhestateandnon-stateformsinvolvedinregisteringandcreatingeachtypeofbusinessstructureaswellasinformationonwhetherafictitiousnameapplicationneedstobefiled.StateformscanbeobtainedbycontactingthePennsylvaniaDepartmentofStateorvisitingwww.dos.state.pa.us/.Youwillberequiredtopublicizethefictitiousnameregistrationintwonewspapers,onelegalnewspaperorjournalandoneofgeneralcirculation.

Summary Table - Registering Business Structure & Name

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Sole Proprietorship Nostateformrequired

Nostateformrequired

• Form 8511-CertificateofLimitedPartnership

• Form 8201a-RegistrationLimitedLiabilityPartnership

• Form 8913-OrganizationDomesticLimitedLiabilityCompany•Docketingstatement

• Form 1306-2102-ArticlesofIncorporation•Docketingstatement

Samedocumentsascorporation,plusalsofilethefollowing:• IRS Form 2533• PA Form REV-1640

None

OperatingAgreement(calledthePartnershipAgreement)

OperatingAgreement(calledthePartnershipAgreement)

OperatingAgreement(calledthePartnershipAgreement)

OperatingAgreement(calledtheMembersAgreement)

OperatingAgreement(calledtheBylaws)

Samedocumentsascorporation

Iffictitiousname:FileForm311-ApplicationforRegistrationofFictitiousName

Iffictitiousname:FileForm311-ApplicationforRegistrationofFictitiousName

Businessnameisregis-teredinthesamedocu-mentsforestablishingtheLP,LLP,LLC,corporationorS-corp.

However,ifplanningondoingbusinessunderadifferentnamethanthelegalnameofthebusi-ness(exactnamelistedontherespectiveformtocreatetheLP,LLP,LLC,orcorporation),thenmustfileForm311-ApplicationforRegistrationofFicti-tiousName.

See“BusinessName”formoreinformation.ContactthePennsylvaniaDepartmentofStatewithspecificquestionsregard-ingwhenanLP,LLP,LLC,orcorporationwouldneedtofileafictitiousname.

Partnership

Limited Partnership (LP)

Limited Liability Partnership (LLP)

Limited Liability Company (LLC)

Corporation

S Corporation

STATE FORMSNON-STATE FORMS

(these are not required to be filed or drafted)

NAME REGISTRATION See “Business Name”

TaxesCheckwithfederal,stateandlocalgovernment(city,borough,townshipand/orschooldistrict)agenciesconcerningtheirtaxlaws,includingsales,employment,socialsecurityandothertaxesandcontributions.Forlocaltaxes,visittheYorkAdamsTaxBureau’swebsiteatwww.yatb.com.Forstatetaxes,visitthePennsylvaniaDepartmentofRevenue’swebsiteatwww.revenue.state.pa.us.Forfederaltaxes,visittheSmallBusinessCornerattheInternalRevenueService(IRS)websiteatwww.irs.gov/businesses/small.

Employment ObligationsIfthebusinesswillemployoneormorepeople,thefollowingactionsarerequired: •FederalIncomeTaxandSocialSecurityTaxwithholdings:contacttheInternalRevenueService, www.irs.govforinformation,formsorpublications. •UnemploymentCompensation:Insureyourworkers’compensationliabilitybypurchasingaworkers’ compensationpolicythroughaninsurancecompany,orfromtheStateWorkers’InsuranceFund, 570.963.4635,orbysecuringapprovalformembershipfromacertifiedgroupself-insurancefund ifoneoperatescoveringyourtypeofbusiness.Additionally,largerbusinessesthathavebeen operatingforthreeormoreyearsmayapplyforapprovaltoindividuallyself-insureliability withthePennsylvaniaDepartmentofLaborandIndustry.Formoreinformationongroupor individualself-insurance,contact717.783.4476. •YoumaydownloadthePA-100fromthePADepartmentofRevenuewebsiteatwww.revenue.pa.gov toremitPApersonalincometaxyourcompanywithholdsfromcompensationpaidtoPennsylvania residentemployees,andoncompensationpaidtonon-residentemployeesforworkperformedin Pennsylvania.ThePA-100canbecompletedbyvisitingwww.pa100.state.pa.us.

EIN (Employer Identification Number)EveryemployersubjecttoemploymenttaxesisrequiredtohaveafederalEmployerIdentificationNumber(EIN)toidentifyhisorherbusinesswiththeInternalRevenueServiceandtheSocialSecurityAdministration.Somebusinesses,suchascorporations,partnershipsandenterprisesthathaveaqualifiedretirementplan(suchasKeogh)orpayfederalexcisetax,arerequiredtohaveanEINeveniftheydonothaveanyemployees.Ifabusinessdoesnothaveemployees,aqualifiedretirementplanorpayfederalexcisetax,thebusinessmayberequiredtohaveanEINbybanksorotherentitieswithwhomtheyaredoingbusiness.Forexample,toopenabusinessbankaccount,most,ifnotall,bankswillrequirethatthebusinesshasanEIN.AnEINcanbeobtainedinafewminutesbyregisteringbytelephoneoronline: •UndertheTele-TINprogram,anauthorizedofficerorbusinessownercanobtainanEINbyapplying overthetelephonebycallingtheIRSBusinessandSpecialtyTaxesHotlineat1.800.829.4933. •AnauthorizedofficerorbusinessownercanobtainanEINbyapplyingovertheinternetat www.irs.gov.ForfurtherinformationontheEIN,contacttheInternalRevenueServiceat 1.800.TAX.1040.

How to Open a Bank AccountContactdesiredbankandaskforallinformationandformsrequiredforabusinesstoopenabusinessbankaccount.Most,ifnotall,bankswillrequirethatthebusinesshasanEIN.

Taxes, Employment Obligations, EIN & Bank Account

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Tax IncentivesPennsylvaniaoffersseveraltaxincentivestoencouragebusinessgrowthandexpansion.ContactthePennsylvaniaDepartmentofRevenueortheSmallBusinessChampionNetworkforadditionalinformation.

Beginningin2014,newbusinessescandeductupto$5,000ofstartupcostsfromtaxableincomeasanincentiveforentrepreneurstocreatesmallbusinessesandinvestthesesavingsintoequipmentneededtobesuccessful.

Forcorporations,thecaponcorporatenetincometaxnetoperatinglossdeduc-tionsisraisedfrom$3millionor20percentofincometo$4millionor25percentofincomein2014andto$5millionor30percentofincomein2015.Thisbenefitstechnology,bioscienceandresearchcompaniesandlargemanufacturersbyallowingthesejobcreatorstosmoothbusinesslossesoverfuturetaxyears.

Theadoptionofmarketsourcingforservicesin2013complementsthe100percentsinglesalesfactorfortangiblegoodsandbenefitsPennsylvaniaservicecompaniesbynottaxingincomefromservicesperformedout-of-state.

Manufacturer’s ExemptionThestatealsoencouragesmanufacturerstolocateandexpandinPennsylvaniabyofferingamanufacturingexemption.Theexemptionispartoftheformulaforcalcu-latingthecapitalstocktax,asamendedbyAct23-2000.

Forinformationaboutthesetaxincentives,pleasecontacttheDepartmentofRevenueat717.787.1064.

Tax Information, Incentives, Legal Considerations & Forms

30

Tax Forms and SchedulesThePennsylvaniaDepartmentofRevenuewebsite(www.revenue.state.pa.us)hasformsavailablefordownloadaswellasanswerstocommontaxquestions.

Department of Revenue Contact Information

GENERAL BUSINESS TAX INFORMATION - 717.787.1064

SALES TAXBureau of Business Trust Fund TaxesSales/UseTax-717.787.1064PublicTransportationAssistanceFundTaxesandFees-717.787.2104VehicleRentalTax-717.787.6315CigaretteLicenseandTaxes-717.783.9374

CORPORATION TAXBureau of Corporation TaxesRateandBaseChangesforCorporateTaxes-717.787.1064Account-SpecificPayment&CreditInformation-717.705.6225EstimatedPaymentsonAccount-1.888.PATAXES

PERSONAL INCOME TAXEmployerWithholdingRequirements-717.787.1064

MOTOR FUELS TAXESBureau of Motor and Alternative Fuel TaxesMotorCarrierRoadTax-717.787.1563LiquidFuelsandFuelTax-717.783.1025InternationalFuelTaxAgreement(IFTA)Inquiries-1.800.482.4382

ForassistancerefertothebluepagesinyourlocaltelephonedirectoryforthePennsylvaniaDepartmentofRevenueRegionalandDistrictOfficenearestyouorvisitthePennsylvaniaDepartmentofRevenue’swebsiteatwww.revenue.state.pa.us.

Legal ConsiderationsSpecificquestions,whichrequirelegalconsiderationbythePennsylvaniaDepartmentofRevenueandwrittenresponse,shouldbedirectedto:

Pennsylvania Department of RevenueOfficeofChiefCounsel,DepartmentofRevenue,P.O.Box281061Harrisburg,PA17128-1061|Phone:717.787.1382

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Pennsylvania Employee Protection LawsThissectiondoesnotincludeallPennsylvanialawsandregulations.Rather,thissectiondiscussesemployeeprotectionlaws,providesinformationontheworkers’compensationlaw,occupationalandindustrialsafetyandPennsylvaniaunemploymentcompensationlaw.AdditionalinformationisavailableonthePennsylvaniaDepartmentofLaborandIndustrywebsiteatwww.dli.state.pa.us.

Followingaretheabstractsofdifferentemployeeprotectionlawsthatmayaffectyoursmallbusinessenterprise.ThePenn-sylvaniaDepartmentofLaborandIndustry,BureauofLaborLawCompliance(BLLC)isresponsibleforadministeringtheselaws.Toensurecompliance,theBLLChelpsemployersandemployeesunderstandtheprovisionsofthelaws.BLLCalsoconductsroutineandcomplaintinvestigations.BLLCmediatesdisputesandlitigatesunresolvedissues.

Apprenticeship and Training ActTheApprenticeshipandTrainingActestablishespoliciesandprocedurestopromoteequalityofopportunityinapprentice-shipprogramsregisteredwiththeApprenticeshipandTrainingCouncil.Thesepoliciesandproceduresapplyto: •recruitmentandselectionofapprentices •conditionsofemploymentandtrainingduringapprenticeship •reviewofapprenticeshipprograms •registeringapprenticeshipprograms •de-registeringnon-complyingapprenticeshipprograms

Child Labor LawMinimum Age:Minorsunder14yearsofagemaynotbeemployedorpermittedtoworkinanyoccupation,exceptchildrenemployedonfarmsorindomesticserviceinprivatehomes.Undercertainrestrictions,newscarriersmaybeemployedattheageof11,caddiesattheageof12andjuvenileperformersintheentertainmentfieldattheageof7.Minorsandinfantsmaybeinthecastofamotionpictureifaspecialpermitisobtained.

Employment Certificates: Nopersonundertheageof18shallbeemployedwithoutageneralorvacationemploymentcertificate.Theemploymentcertificatesareissuedbyschoolauthoritiesandmustbekeptonfile.

Anyminorissuedatransferableworkpermitisnotrequiredtoobtainanewpermitorcertificateeachtimehe/shechangesemployers;however,theemployerisrequiredtonotifytheissuingschooldistrictinwritingwithinfivedayswhenaminorbeginsorterminatesemployment.Workpermitscanbeobtainedthroughyourlocalschooldistrict.

Child Labor Law PostingTheAbstractoftheChildLaborLawmustbepostedbyeverybusinessinPennsylvaniathatemploysminors.TheabstractisavailablefromtheBureauofLaborLawCompliance(BLLC)AdministrativeUnits.Employersarerequiredtomaintaintrueandaccurateschedulesforeachminoremployed.Additionally,employersmustkeepdetailedrecords(orphotocopies)ofthetransferableworkpermitsatworksiteswhereminorsareemployed.Forrestrictionsonhoursoflaborandconditionsofemploymentandoccupationalprohibitionsregardingminors,contacttheadministrativeunitservingyourarea.

SomebusinessesaresubjecttotheU.S.DepartmentofLabor’sFairLaborStandardsActwhichcontainschildlaborprovi-sions.Accordingly,somebusinessesaresubjecttothecoverageofboththefederalandstategovernments.Inthesecases,thebusinessesmustmeettherequirementofthelawwiththestricterstandard.RefertothebluepagesofyourtelephonedirectoryforinformationontheU.S.DepartmentofLabor.

Equal Pay LawThePennsylvaniaEqualPayLawprohibitsdiscriminationinrateofpaybetweenemployeesonthebasisofgenderforworkunderequalconditionsonjobswhichrequireequalskills.BusinessesarerequiredtoposttheAbstractoftheEqualPayLaw.

Industrial Home Work LawThePennsylvaniaIndustrialHomeWorkLawprohibitsindustrialworkinthehome,withalimitednumberofexceptions.IndividualsandestablishmentsinterestedinengaginginindustrialhomeworkinPennsylvaniamustobtainpermitsandcertificatesfromtheBureauofLaborLawCompliance(BLLC).

Pennsylvania Labor & Employee Laws

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Medical Pay ActThePennsylvaniaMedicalPayActrequiresemployerstopayforthemedicalexaminationfeewheresuchexaminationisaconditionofemployment.

Minimum Wage ActThePennsylvaniaMinimumWageActestablishesaminimumwageforfull-timeandpart-timeemployees.Italsoestablish-esanovertimerateforemployeesofoneandonehalf(1.5)timestheregularrateofpayafter40hoursworkedinaweek.Employersmaybeeligibletotakeacreditindeterminingthehourlywageofemployeeswhoreceivetips.

Theissuanceofspeciallicensesandcertificatesforpaymentofsub-minimumwagesareallowedforlearners,studentsandindividualswhoareimpairedbyphysicalormentaldeficiency.EmployerssubjecttotheMinimumWageLawmustmain-tainanaccuraterecordofeachemployee’searningsandhoursworked.EstablishmentsarerequiredtoposttheMinimumWageActPosterandFactSheet.

Personnel File ActThePennsylvaniaPersonnelFileActpermitsemployeesinPennsylvaniatoinspectdocumentsintheirpersonnelfiles,withcertainexceptions.

Prevailing Wage ActThePrevailingWageDivision,BureauofLaborLawCompliance,determinesprevailingwageratesforpublicconstructionindustryandenforcestheratesandclassificationsunderheavy,highwayandbuildingconstructionprojectsof$25,000ormorewhenpublicfundsareinvolved.Presently,thePennsylvaniaDepartmentofLaborandIndustrydeterminesthepre-vailingminimumwageratesandemployeebenefitsforspecificlocalitiesandclassifications.ThePrevailingWageRegula-tionsallowtheSecretaryofLaborandIndustrytoconsidercollectivebargainingagreementsandothertypesofdataforpurposesofdeterminingthewagerates.

Seasonal Farm Labor ActThePennsylvaniaSeasonalFarmLaborActregulatesminimumwagesandprovidesforhoursoflaborofseasonalfarmworkersinPennsylvania.ThePennsylvaniaSeasonalFarmLaborActalsorequiresfarmlaborcontractorstoobtaincertif-icatesofregistration.ThePennsylvaniaDepartmentofAgricultureinspectstheseasonalfarmlaborcamps.RefertothesectiononBusinessRequirementsandRegulationsfortheaddressandtelephonenumberoftheAgricultureRegionalOfficeinyourarea.

Wage Payment and Collection LawThePennsylvaniaWagePaymentandCollectionLawrequiresthatallwagesduetoemployeesbepaidonregularpaydaysdesignatedinadvancebytheemployer.Eachemployeemustbenotifiedatthetimeofhiringofthetimeandplaceofpaymentofwages,therateofpayandanyfringebenefits.Statutoryliquidateddamagesandpenaltiesmaybeassessedagainstemployersforfailuretopaywages.

Workers’ CompensationTherequirementtoinsureyourworkers’compensationliabilityismandatoryforanyemployerthatemploysatleastoneemployeewhocouldbeinjuredordevelopawork-relateddiseaseinthisstateorcouldbeinjuredoutsidethisstateunderacontractofhiremadeinPennsylvaniaiftheemploymentisprincipallylocalizedinastatewhoseworkers’compensationlawsdonotapplyunlessallemployeesareexcludedfromtheprovisionsofPennsylvania’sworkers’compensationlaws.

Insuringyourworkers’compensationliabilityindemnifiesyoufromwagelossandmedicalbenefitsincurredasaresultofwork-relatedinjuriesoroccupationaldiseases;protectsyoufromtortliabilityforlawsuitsarisingfromwork-relatedinjuriesanddiseasesandprotectsyoufromcriminalprosecution,whichcanresultinimprisonmentandsubstantialfinesforeachdayofnoncompliance.

33

InPennsylvania,enterprisesareexcludedfromtherequirementstoinsuretheirworkers’compensationliabilityonlyifALLworkersemployedbyitareinoneormoreofthefollowingcategories:

•federalworkers •longshoremen •railroadworkers •casualworkerswhoworkonlyinfrequently,atirregularintervalsANDdonotperformdutiesconnectedwiththe regularcourseofbusiness/primeincome-producingactivityofthebusiness •personswhoworkoutoftheirownhomesorotherpremisesnotunderthecontrolormanagementofthe enterpriseANDmakeup,clean,wash,alter,ornament,finish,repair,oradaptarticlesormaterialsgiventothem •agricultureworkersearningunder$1,200perpersonpercalendaryearandnooneagriculturalworkerworks30 daysormorepercalendaryear •domesticworkerswhohavenotelectedwiththePennsylvaniaDepartmentofLaborandIndustrytocome undertheprovisionsoftheWorkers’CompensationAct •soleproprietororgeneralpartners •havebeengrantedexemptionduetotheirreligiousbeliefsbythePennsylvaniaDepartmentofLaborand Industry •executiveofficerswhohavebeengrantedexclusionbythePennsylvaniaDepartmentofLaborandIndustry

Generalinformationpertainingtoworkers’compensationcanbeviewedonthePennsylvaniaDepartmentofLaborandIn-dustrywebsiteatwww.dli.state.pa.usorbycontactingtheEmployer’sHelplineat717.772.3702ortheClaimsInformationHelplineat1.800.482.2383or717.772.4447.

Occupational and Industrial SafetyThePennsylvaniaDepartmentofLaborandIndustry’sBureauofOccupationalandIndustrialSafetyadministersavarietyoflawsrelatedtothesafetyofthepublicandemployees.TheseresponsibilitiesincludeenforcingtheprovisionsoftheFireandPanicAct;UniversalAccessibilityAct;EnergyConservationAct;ElevatorLaw;BoilerLaw;LiquefiedPetroleumGasAct;BeddingandUpholsteryLaw;StuffedToyLaw;EmploymentAgencyLaw;GeneralSafetyAct,AsbestosOccupationsAccreditationandCertificationAct,LeadCertificationAct,DryCleaningLaw,UndergroundStorageLawandavarietyoflesserknownacts.TheBureauaccomplishesenforcementthroughpromulgationofregulations,fieldinspections,issuanceoflicenses/certificatesandrespondingtocomplaintsforpossibleviolations.

Contact: PADepartmentofLaborandIndustry BureauofOccupationalandIndustrialSafety 1613LaborandIndustryBuilding Harrisburg,PA17120 717.787.3323

Unemployment CompensationThePennsylvaniaDepartmentofLaborandIndustryisresponsibleforadministeringthePennsylvaniaUnemploymentCompensation(UC)LawwhichrequiresemployerstopaycontributionsintoapooledreserveknownastheUnemploymentCompensationFund.Thisfundpaysbenefitstoemployeeswhobecomeunemployedthroughinvoluntarycauses.Theamountofcontributionsanemployerowesisdeterminedbymultiplyinganassignedcontributionrate,determinedyearly,tothewagespaidtoemployees.

Ifyouemployoneormorepersons,youmaybeliableforthestateunemploymentcompensationtaxandmustregisterwiththeBureauofEmployerTaxOperationsbycompletingaPennsylvaniaEnterpriseRegistrationFormandInstructions(PA-100).Torequestthisform,call1.800.362.2050(FormsOrderingService),orcontactanyofthefollowingFieldAccount-ingServiceOfficeslisted.FieldAccountingServiceOfficesprovideassistancetotheemployercommunityregardingUCcontributionmatters.

Pennsylvania Labor & Employee Laws (Continued)

34

LocalCheckwiththelocalmunicipality(city,borough,townshipandcounty)concerningzoningandbuildingrequirementsandanyrequiredlocalbusinesslicensesorper-mits.

State •ProfessionalLicensesandRegulations:Forthemostup-to-dateinformation onlaws,licensesandregulations,contactDCED’sSmallBusinessChampion Network. •BuildingRegulations:ContactthePennsylvaniaDepartmentofLaborand Industryoryourlocalgovernmenttomakesureyourbuildinghasan occupancypermitandthatitcomplieswiththeFireandPanicRegulations andUniversalAccessibilityStandards. •FoodorBeverage:Ifyourbusinesswillbeservingfoodorbeverages, contactyourlocalhealthdepartmentandthePennsylvaniaDepartmentof Agricultureregardingregistrationorlicensingprocedures. •InternetSalesandServices:Ifyourbusinesswillhaveaninternetsales presence,contactthePennsylvaniaDepartmentofRevenueforclarification onthemostcurrentsalestaxrequirements.

Federal Laws and RegulationsFederallawsandregulationsvaryconsiderablyintheirimpactondifferenttypesofbusinesses;theselawsandregulationscanalsochangefromyeartoyear.Asanewsmallbusinessowner,youwillwanttotaketimetoresearchandbeawareofallfederallawsthatwillorcouldaffectyouroperations.Aswithanything,itisadvisabletocontactlegalprofessionalsandbusinesssupportorganizationssuchasyourlocalChamberofCommerce,theSmallBusinessAdministration(www.sba.gov),andyourlocalPennsylvaniaSmallBusinessDevelopmentCenter(www.pasbdc.org).Thefol-lowingisagenerallistoffederallaws,regulationsandagencieswhichmayimpactyourbusiness:

Americans With Disabilities Act (ADA)-BusinessownersshouldbeawareoftheADArequirementstoaccommodateemployeeswithdisabilitiesandtomaketheirfa-cilitiesaccessibletoindividualswithdisabilities.Thisactalsoprohibitsdiscriminationagainstemploymentofthedisabled(ada.gov).

Laws, Licenses & Regulations

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Fair Labor Standards Act-Federalchildlaborlawregulationsarecontainedinthisactwhichmightaffectyourbusiness(dol.gov).

Fair Employment Laws-Thereareanti-discriminationlawsregardingrace,color,re-ligion,sexandnationaloriginthatmightaffectyourbusiness.Inaddition,thefederalgovernmentregulatestheEqualPayActforwomenandanti-discriminationregard-ingageandcertainfederalcontracts(eeoc.gov).

Federal Insurance Contributions Act (FICA)-SocialSecurityorFICAtaxesarepaidbyboththeemployee&theemployertoinsureincomeforretiredpersons(ssa.gov).

Federal Trade Commission (FTC)-FTChasspecificlegalrequirementsregardingmail-orderbusinessesandotheradvertisingactivities(ftc.gov).

Health Care-Newrulesforsmallbusinesshealthcareandtheavailabilityofasmallbusinesshealthcaretaxcreditweresignedintolawrecently.FormoreinformationonthesenewregulationsandavailableincentivescontacttheSmallBusinessAdmin-istration(SBA)orvisitsba.gov/healthcare.

Immigration Laws and Regulations-Theimmigrationlawsmaycontainregulationsregardinghiringofemployees(uscis.gov).

Internal Revenue Service (IRS)-Federaltaxlawsandregulationsaffectbusinessesinseveralways.TheIRSprovidesinformationandformsforsmallbusinesstaxfilingsaswellasyourbusiness’sresponsibilitiesundertheFederalUnemploymentTaxAct(FUTA).AdditionalinformationcanbefoundonthebusinesssectionoftheIRSweb-site(irs.gov).

Occupational Safety and Health Administration (OSHA)-OSHAisresponsibleforregulatingjobsafetyonworkpremisesforemployees.Worksitehealthrelatedis-suesarealsotheirconcern(osha.gov).

Wage and Hour Laws and Regulations-Businessownersneedtobeawareoffed-eralwage&hourregulationsthatmayaffecttheirpaymentofemployees(dol.gov).

Tostaycurrentwithfederallawsandregulationsaffectingsmallbusinesses,visitagencywebsitesorcontactthelocalofficesofyourUnitedStatesHouseofRepresentativesandUnitedStatesSenators.

Laws, Licenses & Regulations (Continued)

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Important Small Business

Resources

37

CHAPTER III

AdvocacySmall Business AdvocateTheOfficeofSmallBusinessAdvocatewithinthePADepartmentofCommunityandEconomicDevelopment(DCED)representstheinterestsofsmallbusinessconsumersofutilityservicesbeforethePennsylvaniaPublicUtilityCommission(PUC),inthecourtsandbeforecomparablefederalagencies.ForpurposesoftheAct,asmallbusinessconsumerisdefinedas,“Aperson,soleproprietorship,partnership,corporation,associationorotherbusinessentitywhichemploysfewerthan250employeesandwhichreceivespublicutilityserviceunderasmallcommercial,smallindustrialorsmallbusinessrateclassification.”Pennsylvania Department of Community and Economic DevelopmentOfficeofSmallBusinessAdvocate,300NorthSecondStreet,Suite202;Harrisburg,PA17101Phone:717.783.2525|Fax:717.783.2831|osba.pa.gov

Junior AchievementJuniorAchievementisanon-profitorganizationcomprisedofbusinessandcommunityleadersallfocusedonthegoalofimpactingthelivesofyoungpeoplethroughoutSouthCentralPennsylvania.JAistheworld’slargestorganizationdedicatedtoResourcesforNewBusinessOwners17educatingstudentsingradesK-12aboutworkreadiness,financialliteracy,andentrepreneurshipthroughexperiential,hands-onprograms.Junior Achievement of South Central PA,610SouthGeorgeStreet;York,PA17401Phone:717.843.8028|juniorachievement.org/web/ja-scpa

FinancingYork County Economic Development Corporation (YCEDC)TheYorkCountyEconomicDevelopmentCorporation(YCEDC)wasestablishedin1898topromotebusinessgrowthinYorkCounty.TheprimaryfunctionoftheYCEDCistoadministerthePennsylvaniaIndustrialDevelopmentAuthority(PIDA)loanprogram.IfinterestedinsubmittingaPIDAorFIFloanapplication,pleasecontactaCertifiedEconomicDevelopmentOrganization(CEDO)thatservesthecountyyourbusinessislocatedin.TheCEDOwilldiscusswithyouindetailhowtheapplicationprocessworksandassistyourbusinesswithpackagingtheloanapplication.ForadditionalinformationaboutthePIDAloanprogram,pleasevisitnewPA.com/PIDAorvisitthenewPA.com/FIFprogrampageforinformationabouttheFirstIndustriesloanprogram.YCEA: Kenetha Hansen, EDFP-Director,EconomicDevelopment&FinancingPhone:717.718.7841|ycea-pa.org/about/entities-authorities/ycedc

York County Industrial Development Authority (YCIDA)TheYCIDAadministerstheIndustrialDevelopmentAuthority(IDA)BondFinancingProgram(alsoknownastheIndustrialRevenueBondProgram[IRB])andthePennsylvaniaEconomicDevelopmentFinancingAuthority(PEDFA)Program.Throughbothofthesefundingoptions,eligiblefirmswishingtoexpandorrelocateinYorkCountycanfinanceland,buildings,andassociatedmachineryandequipmentthroughtax-exemptindustrialdevelopmentbonds,whicharelowerthanconventionalbankrates.YCEA: Kenetha Hansen, EDFP-Director,EconomicDevelopment&FinancingPhone:717.718.7841|ycea-pa.org/about/entities-authorities/ycida

Important Small Business Resources

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Community First FundCommunityFirstFundisaprivate,independentnon-profitCommunityDevelopmentFinancialInstitution(CDFI)whosemissionistoprovidecapitalinplaceswhereitisnotusuallyavailable.Weseektocreatepositivechangeinacommunitybyprovidingentrepreneurswithaccesstobusinessdevelopmentloansforprojectsthatgeneratejobs,createaffordablehousingandhelptorevitalizecommunities.Community First Fund, York and Adams Counties,7EastMarketStreet,York,PA17401Phone:717.848.3863|communityfirstfund.org

Downtown IncDowntownIncsupportstheneedsofstart-upentrepreneursandexistingbusinessownersinYork’sbusinessimprovementdistrict.Whetheryou’relookingforavailableofficeorretailspace,accesstofinancialresources,assistancewithyourbusinessplan,demographicinformation,orsimplyhavequestionsaboutpermits,zon-ingorCitycodes.DowntownIncisheretohelpyoustartandgrowyourbusiness.DowntownInc’sdedicatedDowntownSmallBusinessLiaisonwillworkwithyouone-on-onetonavigatetheprocessofstartingyournewbusinessinYork,andwillconnectyoutoresourcesandsupportasyourbusinessgrows.DowntownIncisthetradenameforajointventurebetweentheYorkBusinessImprovementDistrictAuthorityandMainStreetYork.TogethertheyworktoenhanceandfosterreinvestmentindowntownYork.DowntownInc’smissionistoprovideadistinctiveexperienceforliving,workingandrecreationinYork’sdowntowndistrict.Downtown Inc,2EastMarketStreet,York,PA17401Phone:717.849.2331|downtownyorkpa.com

J.D. Brown Center for EntrepreneurshipTheJ.D.BrownCenterforEntrepreneurshipwasestablishedin2006topromoteinitiative,creativity,individualopportunitiesandtoaddvaluetothelocalcommunity.Thecenterhelpstoenablegrowthbyofferingvarioussupportprogramsanddevelopmentofentrepreneurialskills.AttheJ.D.BrownCenter,theirmissionistofueltheentrepreneurialengineofcentralPennsylvaniaandnorthernMaryland.Local,stateandfederalfundingprogramsareavailabletoservetheneedsofstartupcompaniesandcompaniesexpandingwithinorrelocatingtoYorkCounty.TheYorkCountyEconomicDevelopmentCorporationandrelatedentitiesmarketandadmin-istervariousloan,grantandtaxcredit/abatementprogramsavailableforcapitaldevelopment,environmentalassessmentand/orremediation,trainingandtechnicalsupportJ.D. Brown Center for Entrepreneurship, 410KingsMillRd,Ste105,York,PA17401Phone:717.815.6601ycp.edu/about-us/offices-and-departments/advancement/jd-brown-center-for-entrepreneurship

Technical AssistanceGovernor’s Action Team (GAT)GAT’sexperiencedeconomicdevelopmentprofessionalsworkwithcompaniesonprojectsinvolvingcapitalinvestmentandjobcreation.GATcanprovidetheinformationneededbycompaniestomakealocationdecision,coordinatetheinvolvementofotherstateagenciesandrecommendfinancialincentiveswhenappropriate.Pennsylvania Department of Community and Economic Development,Governor’sActionTeamCommonwealthKeystoneBuilding,400NorthStreet,PlazaLevel,Harrisburg,PA17120-0225Phone:717.787.8199|newPA.com/gat

Important Small Business Resources

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Manufacturing Consulting Services (MANTEC)MANTECisaleadingmanufacturingconsultantcreatedtoprovideSouthCentralPennsylvaniamanufacturerswithcustomizedsolutionsthatdelivermeasurableresultsinproductivity,profitability,andcompetitiveness.Forcompanieswillingtocommittoimprovement,weofferassistanceinallfacetsofbusiness.MANTEC, 600NorthHartleyStreet,Suite100,York,PA17404Phone:717.843.5054|Fax:717.854.0087|mantec.org

Susquehanna SCORETheSusquehanna,PennsylvaniaChapterofSCOREispartofanationalnonprofitassociationdedicatedtoentrepreneureducationandtheformation,growthandsuccessofthenation’ssmallbusinesses.SCOREvolun-teerssharetheirexpertiseandserveassoundingboards“Forthelifeofyourbusiness.”SusquehannaSCOREhasprovidedfreeandconfidentialbusinessmentoringsince1979,tailoredtomeettheneedsofemergingandgrowingbusinessesandsmallbusinessowners’personalobjectives.Susquehanna SCORE – York Office, HACCYorkCampus/GoodlingBldg/YG1022101PennsylvaniaAvenue,York,PA17404Phone:717.845.8830|susquehanna.score.org

Shippensburg University - Small Business Development Center (SBDCs)TheSmallBusinessDevelopmentCenternetworkprovidesmanagementassistanceandexpertcounselingtocurrentandprospectivesmallbusinessowners.SBDCsofferassistancetosmallbusinesses,providingawidevarietyofinformationandguidanceincentralandeasilyaccessiblelocations.Theirstaffcanhelpwithissuessuchasaccounting,record-keeping,businessplanning,marketresearch,financialanalysisandenvironmentalcompliance.TheSBDCEnvironmentalManagementAssistanceProgram(EMAP)isano-costconfidentialresourcetohelpbusinessesminimizewasteandpreventpollution,plusimproveenergyefficiencyandreduceexpenses.AssistancefromtheSBDCisavailabletoanyoneinterestedingoingintobusinessorimproving/expandinganexistingsmallbusiness.Althoughmostoftheseservicesarefree,thereareminimalfeesforsomecourses,workshopsorotherservices.The Shippensburg University SBDC,servingYorkCounty.YCEAservesastheSBDC’ssatelliteoffice.Phone:717.477.1935|ship.edu/SBDC/

Office of Vocational Rehabilitation (OVR)TheOfficeofVocationalRehabilitationhas21districtofficesandtheHiramG.AndrewsCenterinJohnstown,Pa.FromtheseofficesandtheCenter,rehabilitationcounselorshelppeoplewithdisabilitiespreparefor,obtainormaintainemployment.Assistancemayincludeservicestohelpclientsovercomeorlessenadisabilityand/orprepareforacareerthroughvocationalevaluation,counseling,trainingandjobplacementservices.OVRstaffcanprovideemployerswithworksitetaskanalysis,jobmodificationandassistedtechnologysuggestions.OVRhasjob-readyapplicantsforreferraltoemployers.TechnicalassistanceandtrainingabouttheAmericanswithDisabilitiesActareavailable.PA Department of Labor and IndustryOfficeofVocationalRehabilitation,1521NorthSixthStreet,Harrisburg,PA171021.800.442.6351|dli.state.pa.us

Important Small Business Resources

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Pennsylvania State Data Center (PaSDC)ThePennsylvaniaStateDataCenterisPennsylvania’sofficialsourceofpopulationandeconomicstatisticsandservices.Designedtoimproveaccesstostatisticalresourcesconcerningthecommonwealth,PaSDCprovidesassistanceonawidevarietyofbusinessinitiatives.ThePaSDCwebsitecontainsdemographicandeconomicinformationonPennsylvaniacountiesandmunicipalities,metropolitanareasandpoliticaljurisdictions.Directoriesofothereconomicdevelopmentandbusinessassistanceresourcesandorganizations,recentlyreleasedresearchbriefs,marketingopportunitiesandmapsdepictingrecenttrendsaroundthestatearealsoavailable.PA State Data Center, InstituteofStateandRegionalAffairsPennsylvaniaStateUniversityatHarrisburg,777WestHarrisburgPike,Middletown,PA17057Phone:717.948.6336|pasdc.hbg.psu.edu

Pennsylvania State University Cooperative Extension Program TheCooperativeExtensionProgramofferspublications,technicalassistance,workshopsandseminarsinbusiness,economicandcommunitydevelopment,plusmanagementandmarketingassistanceforagriculturally-relatedfirms.Thereislittleornocostforthisservice.ContactyourcountyextensionofficelistedunderCountyGovernmentorAgricultureExtensionofficeinyourtelephonedirectory.Center for Economic and Community Development,PennsylvaniaStateUniversity,103ArmsbyBuilding,UniversityPark,PA16802814.865.0659|cecd.aers.psu.edu

Pennsylvania Technical Assistance Program (PENNTAP)PENNTAPisafederal-state-universitypartnershipforeconomicdevelopment.ServingPennsylvaniabusinessandindustrystatewidesince1965,PENNTAPisoneofthenation’sfirsttechnicalassistanceprogramsandremainsacredibleandvaluableresourceforhelpingPennsylvaniabusinessescompeteandgrow.PENNTAPhelpsPennsylvaniabusinessesimprovetheircompetitivenessbyprovidingfreetechnicalassistanceandinformationtohelpresolvespecifictechnicalquestionsorneedsthatcanbeaddressedwithinalimitedamountoftime.Theprogramfocusesonhelpingsmallbusinessesthatnormallydonothavethein-houseexpertiseortimetoresolvespecifictechnicalquestionsorneeds.PENNTAPtechnicalspecialistsassistsmallbusinessesbyprovidingtechnicaladvice,technicalinformationandreferralstootherexperts,resourcesorprograms.PENNTAP’sinformationtechnologyande-businessexpertsassistcommonwealthfirmswiththeimplementationandimprovementoftheirwebsites.Assistancewithevaluationofsoftware,networkoptionsandwebpageupgradingcanbeobtainedfromPENNTAP.PENNTAPservicestheentirestateofPennsylvaniathroughanetworkoftechnicalspecialistswhohavespecificareasoftechnicalexpertiseandarelocatedthroughoutthestate.TheserviceofPENNTAPstaffisconfidentialandprovidedatnocosttoclients.PENNTAP,PennsylvaniaStateUniversity,200InnovationBoulevard,156TechnologyCenter,UniversityPark,PA16802Phone:814.865.0427|penntap.psu.edu

Important Small Business Resources

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DEP Small Business Ombudsman TheDepartmentofEnvironmentalProtection’s(DEP)SmallBusinessOmbudsmanprovidesfree,confidentialenvironmentalassistancetobusinesseswith100orfewerfull-timeemployees.Bylaw,theOmbudsmancannotrevealtheidentityofanysmallbusinessthatcontactstheOfficewithouttheirpermission.Allcontactsarekeptstrictlyconfidential.ThefollowingaresomeoftheservicesthattheOmbudsmanprovides:•servesastheprimaryadvocateforsmallbusinesswithintheDEP•assistssmallbusinessesinrealizingpotentialcostsavingsofpollutionpreventionversuspollutioncontrol•servesastheDEPspokespersontothesmallbusinesscommunity•reviewspendingregulationsandensuresthattheimpactonsmallbusinessesisconsidered.•investigatescomplaintsfromsmallbusinessesaboutDEP•providesconfidentialassistancetosmallbusinesseswithinthecommonwealthneedinghelpwithenvironmentalissuesDepartment of Environmental Protection,OfficeofExternalAffairsSmallBusinessOmbudsmanPhone:717.783.0909|Fax:717.783.2703|Email:depombudsman@pa.gov

Technology Ben Franklin Technology Development Authority (BFTDA)TheBenFranklinTechnologyDevelopmentAuthority(BFTDA)isoneofthelargestandmostrecognizedtechnology-basedeconomicdevelopmentprogramsinthenation.ThemissionoftheBFTDAistostrategicallysupportprogramsandinvestmentswhichcreateacontinuumoffinancialandtechnicalservicestoadvancethecreation,growth,successandglobalcompetitivenessofPennsylvania’searly-stagetechnologycompaniesanditsuniversities.ThroughtargetedprogramssuchastheBenFranklinTechnologyPartners,theKeystoneInnovationNetworkandtheUniversityResearchCommercializationGrantprogram,newtechnologycompaniesarecreated,ideasaremovedfromconcepttocommercializationandhigh-paying,family-sustainingjobsaremadeavailabletoPennsylvaniacitizens.newPA.com/BFTDA

Workforce DevelopmentCareerLinkCareerLink(PACareerLink)matchesjobseekerswithbusinesseslookingtofilljobswithinthestate.Itisafree,internet-basedsystemofrecruitmentandtrainingservicessupportedbyanetworkofprofessionallystaffedcentersacrossPennsylvania.ThefactthatPACareerLinkisbothonlineandin-personiswhatmakesitdifferentfromothercareerservices.PACareerLinkcanrecruit,screen,evaluateandreferjobapplicantsaccordingtoemployers’specificinstructions.pacareerlink.com

Important Small Business Resources

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Guaranteed Free Training (GFT) ProgramPennsylvaniaoffersqualifiedemployerstheopportunitytotrainnewandexistingemployeesthroughtheGuaranteedFreeTraining(GFT)Program,managedandadministeredbytheWorkforceandEconomicDevelopmentNetworkofPennsylvania(WEDnetPA)–acollaborativepartnershipamong28Pennsylvaniaeducationorganizations.Anyofthe28WEDnetPApartnerscanserveasthepointofcontactforbusinesseswishingtoaccessGFTfunding.WEDnetPA4807JonestownRoad,Suite246,Harrisburg,PA17109Phone:1.877.933.6387|wednetpa.com

Workforce Investment Boards (WIBs) WorkforceInvestmentBoardsareregionalentitiescreatedtoimplementtheWorkforceInvestmentActof1988,whichprovidestheframeworkfortheuseoffederaljobtrainingfundsforadults,dislocatedworkersandyouth.PA Workforce Investment Board Phone:717.772.4966|paworkforce.state.pa.us

Federal Resources U.S. Small Business Administration (SBA)TheU.S.SmallBusinessAdministrationisanindependentfederalagencycreatedtoassistindividualsstartingasmallbusinessandtohelpexistingbusinessesgrow.Assistanceisprovidedthroughavarietyofprogramsandservices.SBAguaranteesloansthroughcommerciallenders.Financingisavailablethroughmicroloans,loanguaranteesandlong-term,fixed-ratefinancingoffixedassetsthroughhundredsofprogramsandventurecapital.FormoreinformationabouttheSBA,itsprogramsandservices,contacttheofficenearestyouorvisitwww.sba.gov.Harrisburg,1PennCenter,2601N3rdSt.,Suite503,Harrisburg,PA17110Phone:717.782.3840

Pennsylvania Innovation Marketplace ThePennsylvaniaInnovationMarketplaceisacomplimentaryonlineservicethatconnectsmanufacturerstotechnologyandbusinessopportunitiesthatcanresultinaccessingnewmarketsandnewproductsnecessaryforsuccessintheglobalmarketplace.Theportalallowsregistrantstofindinnovationsolutions,post/sellinventions,sellmanufacturingexpertise/capacityandlocateresourcesorhireexpertstohelpwithbusinessgrowthstrategiesandopportunities.ThesiteispartneredwiththeIndustrialResourceCenters,oneofthestatewideeconomicdevelopmentPREPpartners.pamade.org/innovation/pennsylvania-innovation-marketplace

Important Small Business Resources

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44

Directory of York County, State, and

Federal Agencies

CHAPTER IV

Important State and Federal Telephone NumbersThislistingincludesmanyofthecommonlyusedphonenumbersneededbynewandexistingbusinesses.Contact the Small Business One-Stop Shop for additional contacts at many state agencies that can help you successfully start or grow your business by calling 1.833.722.6778 or business.pa.gov.

DEPARTMENT OF COMMUNITY AND ECONOMIC DEVELOPMENTSmallBusinessOne-StopShop-1.833.722.6778

PENNSYLVANIA DEPARTMENT OF LABOR AND INDUSTRYBuildingOccupancyPermit-717.787.3806UnemploymentCompensationTax-1.866.403.6163or717.787.7679UnemploymentCompensationClaims-1.888.313.7284Workers’Compensation-1.800.482.2383or717.783.5421

PENNSYLVANIA DEPARTMENT OF REVENUESalesTaxQuestions(TaxabilityofanItem)-717.787.1064SalesTaxQuestions(OnaSalesTaxAccount)-717.787.1064SalesTaxLicensing-717.772.1064LocalSalesandUseTax(PhiladelphiaandAlleghenyCounties)-717.787.1064EmployerWithholdingTax(Questions)-717.787.1064EmployerRegistration-717.772.1064CorporationTaxes(Rate&BaseChanges)-717.783.1064CigaretteTax-717.783.9374MaltBeverageTax-717.783.9354SmallGamesofChance-717.787.8275UseTax(Aircraft,Watercraft,MotorVehicle,Miscellaneous)-717.772.2960PublicTransportationAssistanceFund&Tax&Fees-717.787.2104or717.787.6315PersonalIncomeTax-717.787.8201SpecificLegalQuestionsonTaxChanges-717.787.1064

PENNSYLVANIA DEPARTMENT OF STATEBusinessEntityFilings-717.787.1057CharitableOrganizationRegistration-717.787.1057FictitiousNameSearchOffice-717.787.1057BureauofProfessionalandOccupationalAffairs-717.787.8503LicensingBoards(GeneralInformation)-717.787.8503

Directory of York County, State, & Federal Agencies

45

BUREAU OF CITIZENSHIP AND IMMIGRATION SERVICESNationalCustomerServiceCenter-1.800.375.5283

INTERNAL REVENUE SERVICE (IRS)EmployerIdentificationNumberInformation-800.829.1040

SMALL BUSINESS ADMINISTRATION (SBA)Harrisburg-717.782.3840

Directory of Pennsylvania State Agencies PENNSYLVANIA DEPARTMENT OF AGINGaging.state.pa.us-717.783.1550

PENNSYLVANIA DEPARTMENT OF AGRICULTUREagriculture.state.pa.us-717.787.4737

PENNSYLVANIA DEPARTMENT OF BANKING AND SECURITIESbanking.state.pa.us-717.787.2665

PENNSYLVANIA DEPARTMENT OF COMMUNITY AND ECONOMIC DEVELOPMENTnewPA.com-1.800.280.3801

PENNSYLVANIA DEPARTMENT OF CONSERVATION AND NATURAL RESOURCESdcnr.state.pa.us-717.787.2869

PENNSYLVANIA DEPARTMENT OF EDUCATIONpde.state.pa.us-717.783.6788

PENNSYLVANIA DEPARTMENT OF ENVIRONMENTAL PROTECTIONdep.state.pa.us-717.783.2300

PENNSYLVANIA FISH AND BOAT COMMISSIONfish.state.pa.us-717.705.7800

PENNSYLVANIA GAME COMMISSIONpgc.state.pa.us-717.787.4250

Directory of York County, State, & Federal Agencies

46

PENNSYLVANIA DEPARTMENT OF HEALTHhealth.state.pa.us-1.877.724.3258

PENNSYLVANIA DEPARTMENT OF HUMAN SERVICESdhs.state.pa.us-717.787.2600

PENNSYLVANIA INSURANCE DEPARTMENTinsurance.state.pa.us-1.877.881.6388

PENNSYLVANIA DEPARTMENT OF LABOR AND INDUSTRYdli.state.pa.us-717.787.5279

PENNSYLVANIA LIQUOR CONTROL BOARDlcb.state.pa.us-717.783.7637

PENNSYLVANIA MILK MARKETING BOARDmmb.state.pa.us-717.787.4194

PENNSYLVANIA PUBLIC UTILITY COMMISSIONpuc.state.pa.us-800.692.7380or717.783.5331

PENNSYLVANIA DEPARTMENT OF REVENUErevenue.state.pa.us-717.787.1064

PENNSYLVANIA DEPARTMENT OF STATEdos.state.pa.us-717.787.1057

PENNSYLVANIA DEPARTMENT OF TRANSPORTATIONdot.state.pa.us-717.787.2838

Directory of York County, State, & Federal Agencies

47

Directory of York County AgenciesYORK COUNTY ECONOMIC ALLIANCE (YCEA)ycea-pa.org-717.848.4000

COMMUNITY FIRST FUNDcommunityfirstfund.org-717.848.3863

SUSQUEHANNA SCOREsusquehanna.score.org-717.845.8830

SHIPPENSBURG UNIVERSITY SMALL BUSINESS DEVELOPMENT CENTERship.edu/SBDC-717.477.1935

YORK ADAMS TAX BUREAUyatb.com-717.854.1584

Directory of York County, State, & Federal Agencies

48

Notes

Notes

Notes

717.848.4000 | YCEApa.org

For the most up-to-date guide, please visit YCEApa.org