1. To register a business formed as a Sole Proprietorship or a Partnership, obtain an

    Assumed  Name Certificate at:
                         County Clerk’s Office
                         County Court House
                         500 East San Antonio
                         El Paso, TX 79901
                         546-2071

2. Registration of a Corporation is a complex process which should be handled by a

    business counselor or attorney.

3. Certain types of businesses require specialized city licenses or permits. To determine the

    requirements for a specific kind of business and for information about a home occupation

    license (home business) contact:
                         City License Bureau
                         City Hall, 5th Floor, Room 501
                         #2 Civic Center Plaza
                         El Paso, TX 79901
                         541-4566
 

    For information about a food establishment permit, contact:
                         Consumer Health Protection
                         City-County Health District
                         222 South Campbell, Room 200
                         El Paso, TX 79901
                         543-3612
 

    For information about permits for the sale of alcoholic beverages for an establishment, contact:
                         Texas Alcohol Beverage Commission
                         401 East Franklin Avenue, Suite 120
                         El Paso, TX 79901
                         834-5860

    For information about issuance of permits for all those wishing to engage in the modification

    of any existing facility which may emit air contaminants into the air of this state, contact:
                        Texas Commission on Environmental Quality (TCEQ)
                        401 East Franklin Avenue, Suite 560
                        El Paso, TX 79901
                        834-4949

    TCEQ is a state agency in charge of supervising and monitoring the well being of the State of

    Texas' environment and natural resources.



4. Although the State of Texas does not impose corporate or personal income taxes, some of the

    taxes for which an El Paso business owner could be responsible include:


                        STATE         a. State Sales and Use Tax
                                              b. State Unemployment Tax (SUTA)
                                              c. State Corporate Franchise Tax

                        FEDERAL   d. Federal Unemployment Tax (FUTA)
                                              e. Social Security and Medicare Tax (FICA)


     a. State Sales and Use Tax

        Businesses that sell products and some service businesses are required to collect State Sales

        and Use Tax. To obtain a State Sales Tax Permit, contact the following agency in person

        with picture identification and a Social Security card:
                         Texas State Comptroller of Public Accounts
                         401 East Franklin Avenue, Suite 160
                         El Paso, TX 79901
                         834-5660

     For assistance with tax forms, taxability questions, permits, etc., call (800) 252-5555 or go to

     www.window.state.tx.us

    b. State Unemployment Tax (SUTA)

       Businesses that are going to hire employees must contact:
                         Texas Workforce Commission
                         Tax Department
                         1760 Airway Boulevard, Suite 201
                         El Paso, TX 79925
                         774-0091

     c. State Corporate Franchise Tax

        Corporate franchise tax information may be obtained from:
                        Comptroller of Public Accounts
                        Tax Assistance Section
                        Austin, TX 78774-0100
                        (512) 463-4600 or (800) 252-5555


     d. and e. Federal Unemployment Tax (FUTA)

                   Social Security and Medicare Tax (FICA)


         Businesses that are going to hire employees must contact:

         Internal Revenue Service (IRS) Forms and walk-in assistance available at this 700 East 

         San Antonio address with Employer Identification Number El Paso, TX 79901for Federal

         Unemployment Tax (FUTA) and Social Security and Medicare Tax (FICA).
         Local telephone assistance is unavailable.

         1+ (800) 829-1040 Telephone assistance available with this 800 number.


         For more complete tax information, the Internal Revenue Service can supply publications 

         regarding taxes and related topics; contact the Dallas office at 1+(800)829-1040. Some

         specific publication titles and codes are:
                         Tax Information on Small Businesses       (#334)
                         Tax Information on Partnerships              (#541)
                         Tax Information on Corporations             (#542)
 

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