Tattooing, Body Piercing and Branding

All practitioners and establishments that provide tattooing, body piercing and/or branding must be licensed by the Missouri Division of Professional Registration.

A license fee for each practitioner and establishment is levied. Inspections are required for new licenses, when shops have new owners and when there is change in location. Inspections can be done without notice. Shops must display their licenses with photo identification of each licensed operator. Establishment owner must obtain and maintain certain information on each client for a minimum of two (2) years.

Definitions:

Tattoo -

1. an indelible mark made on the body of another person by the insertion of a pigment under the skin; or
   
2. an indelible design made on the body of another person by production of scars other than by branding.

Body Piercing -

the perforation of human tissue, other than an ear, for nonmedical purpose.

Branding -

a permanent mark made on human tissue by burning with a hot iron or other instrument.

Prohibited activities include, but are not limited to:

• No person shall knowingly tattoo, brand or perform body piercing on a minor (a person under the age of eighteen) unless they obtain prior written informed consent from the minor's parent or legal guardian. The parent or legal guardian must execute the written informed consent in the presence of the person performing the tattooing, branding or body piercing on the minor, or in the presence of an employee or agency of such person.
  
  
• A person shall not tattoo, brand or perform body piercing on another person if the other person is under the influence of intoxicating liquor or a controlled substance.
  
  
• Operators are not allowed to remove tattoos since this is considered a surgical process.
  
  
• Operators must inform customers of potential medical dangers, such as to diabetics or people suffering from liver and kidney illness.

Additional information can be found in Section 324.520 RSMo www.moga.mo.gov/statutesearch
Specific Rules and Regulations, filed in the Code of State Regulations (4 CSR 267-1.010 through 4 CSR 267-6.030), can be found on the web at www.sos.mo.gov/adrules/csr/current/4csr/4csr.asp#4-267

For specific information on licensure requirements, fees and regulations, or to obtain a license application, contact:

Legal Structure

Anyone conducting business in the State of Missouri under a name other than their own legal name (e.g., John Doe), must register the business name with the Missouri Secretary of State. Missouri law allows businesses to operate under four forms or organization:

• Sole proprietorship
• Partnership - general and limited
• Corporation - C-Corp; S-Corp; Professional, Not-for-Profit; Foreign Corporation
• Limited Liability Company - LLC

Each structure has its own advantages and disadvantages and there are many modifications and variations within these forms. The key to selection revolves around the concept of liability and taxation. You must decide which of these structures best suits your business. In choosing your business structure, consult with a qualified accountant and/or attorney who are familiar with your resources and objectives.

A description of the forms of organization and some of the advantages and disadvantages are discussed in Legal Structures, Licenses and Taxes and Starting a New Business in Missouri.

The Licenses and Registration Checklist is a guide to help you with the licensing and registration requirements for starting your new business.

You can download forms on the web at: www.sos.mo.gov/business/corporations/forms.asp or request them from the Secretary of State's Office at (573) 751-3200.

Taxes

Understanding the taxes that apply to your business and how to meet the legal requirements of those taxes is critical. Consultation with an accountant or attorney is advisable.

Tax considerations are essential during the formation of a new business and during its entire life. When a business is just starting out, it may have little or no income or assets and the choice of structure may not seriously affect its tax liability. However, as the business grows, the tax implications become more significant.

Choosing a particular structure does not necessarily determine how the business will be taxed. The table found in Starting a New Business in Missouri identifies the state and federal forms that must be filed for different business structures and compares the tax liabilities for the most common business structures.

Tax responsibility includes federal, state and local taxes. As a business owner you will be responsible for income taxes, payroll taxes, property tax and other miscellaneous taxes.

Businesses making retail sales must obtain a Missouri Retail Sales License from the Missouri Department of Revenue. A bond, based on projected monthly gross sales is posted at the time of application. An application form (Form 2643) can be obtained from the Dept. of Revenue on the web at www.dor.mo.gov/tax/business/forms/ or by calling (800) 877-6881. Those businesses buying wholesale or operating solely as a wholesaler should complete a Form 149 Sales/Use Tax Exemption Certificate (see: www.dor.mo.gov/tax/business/sales/forms/149f.pdf) and provide it to their supplier showing the sale is exempt from sales tax.

For more information on taxes and access to printable copies of the required forms visit: Doing Business in Missouri: Taxes and the IRS/SBA Small Business Resource Guide.

Hiring Employees

Obtain a copy of "Employer's Tax Guide" from your local IRS office or call (800) 829-3676. "Circular E" explains federal tax withholding and Social Security tax requirements for employers as well as containing up-to-date withholding tables for you to use to determine how much federal income tax and Social Security tax is to be withheld from each employee's paycheck.

What Is Involved?

• Once you begin paying salary or wages to employees, you must collect taxes from your employees. The primary taxes are: federal and state income taxes, Social Security (FICA) and Medicare taxes.
• If you have not already done so, you must apply for a federal employer identification number (EIN), Form SS-4. The EIN number is used to identify your business on payroll and income tax returns, as well as for other federal tax purposes. Corporations and partnerships must file Form SS-4 even if they have no employees. The IRS now offers an online EIN application.
• Each employee completes an I-9 Employment Eligibility Verification Form and a W-4 form.
• Missouri require that all employers in Missouri report each newly hired employee to the Department of Revenue within 20 calendar days of hire.

For more information on your responsibilities as an employer, please contact your local Missouri Career Center (formerly Job Service). To locate the nearest office, check the phone book or call 1-888-728-JOBS or visit www.missouricareersource.com.

For a complete discussion on hiring employees, your responsibilities, and access to the required forms, refer to: Doing Business in Missouri: Hiring Employees.

Business Resources

You may also find the following information helpful as you begin your business:

• Starting a New Business in Missouri is an excellent publication on the process of starting and operating a business in Missouri.
  
  
• Evaluating Your Business Idea is a simple questionnaire-formatted document that helps you think through the elemental considerations in starting a business.
  
  
• Guide to Writing a Business Plan provides a short, but thorough introduction to the process of writing a business plan and provides a simple outline of the contents of a standard plan.
  
  
• MissouriBusiness.net is a network of key business resource providers in Missouri. The Web site contains a vast array of helpful documents, links and information on starting and operating your small business as well as a calendar of upcoming training and educational events throughout Missouri. To find a business counselor near you, refer to www.missouribusiness.net/sbtdc/centers.asp
  
  
• The Missouri Environmental Assistance Center helps businesses. improve business efficiency and save money through reducing or eliminating waste understand and navigate the complicated area of environmental permits and regulations. The Web site offers information on environmental compliance, pollution prevention and energy efficiency.
  
  
• Contact your local (county, city, township) government offices early in the planning stages of your business. The requirement for local licenses and permits vary by county and city. Most cities, and some counties, require businesses to be licensed. Check with the city business/merchant license office and/or the county collector's office for the requirements in your area. Be sure to check with the local city and/or county planning/zoning department to make sure that the site you have selected for your business is zoned to accommodate the activities of your business. These offices can be found in your local phone directory.
  
  
• Missouri Lawyer Referral Service
  - Kansas City: (816) 221-9473 (Clay, Jackson, Platte & Ray counties)
  - St. Louis City & County: (314) 621-6681
  - Springfield/Greene County: (417) 831-2783
  - Rest of Missouri: (573) 636-3635
  Web: www.mobar.org/fa9a5c63-a2c3-4c6e-a86a-de191b13e501.aspx
  
  
• Missouri Society of Accountants (800) 959-4276
  Web: www.missouri-accountants.com
• The Missouri Society of CPAs (800) 264-7966
  Web: www.mocpa.org