One of the first tasks for any new business owner is to obtain the licenses, registration numbers and permits required by local, state, and federal governments.

Registering Your Business

The Business Name
The name you choose for your business can become a valuable asset. Great care should be taken in selecting and protecting a suitable name. A business name should not be used until it is determined that the name is available for use. You may find it helpful to check telephone, business or trade directories and other sources. Ultimately, a business should rely upon the advice of its legal counsel before adopting a business name. To do a business name search go to the Ks Business Center.

Assumed Name and Trade Name
An assumed name is one used by an enterprise in its daily business transactions and is sometimes called a fictitious name. Kansas does not have a fictitious name or tradename act and has no means in which to register them. A "d/b/a" may be used in Kansas without registering.

Corporate Name
A business that incorporates in Kansas must select a corporate name that is distinguishable upon the records of the Secretary of State's office from the names already on file. The name must be different from the names of active domestic or foreign corporations, limited partnerships and limited liability companies. A business may (although not required) reserve a name for corporate use by filing a name reservation application with the Secretary of State's office and submitting a $20 filing fee. All domestic and foreign business entities are treated similarly.

Trademarks and Servicemarks
Any person who adopts and uses a trademark in Kansas may file with the Secretary of State. There is no statutory requirement to register a trademark or servicemark. A trademark may be a word, symbol, design, combination word and design, a slogan or even a distinctive sound which identifies and distinguishes the goods or services of one party from those of another. If it is used to identify a service, it can be called a servicemark. A trademark is different from a copyright or a patent. A copyright gives protection for an artistic or literary work and a patent gives protection for an invention. A trademark or servicemark must, under Kansas law, be used before it can be registered. Filing a trademark or servicemark does not grant any substantive rights. The right to a mark is determined by the common law. Registration of the mark with the Kansas Secretary of State provides public notice of the mark's use.

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Registration of Intellectual Property

Patents
A patent is an exclusive property right to an invention and is issued by the Commissioner of Patents and Trademarks, U.S. Department of Commerce. It gives an inventor the right to exclude others from making, using or selling an invention for a period of 17 years in the United States, its territories and possessions.

U.S. Patent and Trademark Office
Washington, D.C.
Telephone: (703) 308-4357
website: www.uspto.gov

The U.S. Patent and Trademark Office administers the patent and trademark laws of the United States. After examining patent and trademark applications, the Office grants protection to qualified inventions and federal registration to qualified trademarks.

Copyrights
Copyrights protect authors, composers and artists from the pirating of their literary, musical or artistic work. In some instances, performing and recording rights are included within the protection of the copyright law. Copyrights are registered in the Copyright Office in the Library of Congress.

Library of Congress Office
Washington, D.C.
Telephone: (202) 707-3000
website: www.lcweb.loc.gov/copyright

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Registering as an Employer

Kansas Requirements:

Kansas Withholding Tax
Every employer who is required to withhold federal income taxes from employees' wages is also required to withhold Kansas income tax from those wages when the employee is a Kansas resident or the wages are for services performed in Kansas. In addition to a Federal Employer Identification Number (EIN), employers must also have a Kansas Withholding Tax registration.

To register, obtain a Business Tax Application Booklet and complete the business tax application form. This booklet and form are available from the Kansas Department of Revenue offices and may be downloaded from the Kansas Department of Revenue homepage on the Internet at: www.ksrevenue.org or at the KSBusiness Center at www.accesskansas.org.

Forms and Filing Frequency
After the application has been processed, a Kansas Withholding Tax registration certificate is mailed showing the registration number, starting date, and filing frequency of returns. How often you file and pay Kansas withholding tax depends on the size of your payroll. Each employers is also mailed a coupon book of Kansas withholding tax forms for the calendar year. A KW-5 deposit report must be filed for each filing period, even if no Kansas tax was withheld.

Year-End Reports - Forms W-2 and KW-3
Every employer must give each employee three copies of the Wage and Tax Statement (W-2) by January 31st of the following year, even if no Kansas tax was withheld. A copy of the W-2 must also be mailed to the Kansas Department of Revenue with the Year-end report form KW-3 by the end of February of the following year.

Information Returns - Form 1099
In addition to W-2 forms, employers, businesses and individuals may be required to file information returns on payments of fees, commissions, rents, royalties and dividends that are subject to taxation. This is done on federal forms 1099. These reports are due by then end of February of the following year.

Unemployment Insurance
Unemployment Insurance helps employers to conserve their trained labor force involuntarily laid off for a temporary period. Also, it tends to apply a brake upon the downward spiral of business activity at the beginning of a downward trend in the economy. Unemployment Insurance benefits paid to eligible claimants come from a trust fund supported by employer taxes. All employers doing business in Kansas are subject to the provisions of the Employment Security Law. However, not all employers are subject to the taxing provisions of the law. Consequently, only those employees that work for a liable employer required to pay unemployment taxes are eligible for unemployment benefits.

Coverage is determined by the type and nature of the business, the number of workers employed and the amount of wages paid for services in employment. Employers who begin business operations in Kansas are required to file from K-CNS 010, "Status Determination Report", within 15 days of the date wages were first paid for employment. Upon receipt of the completed form, a determination of employer liability will be made and the employer will be notified if liability is established.

Kansas Employment Security Law
For reporting purposes, all liable Kansas employers are provided form K-CNS 100, "Employer's Quarterly Wage Report and Contribution Return." This report is due on the last day of the month following the end of each calendar quarter.

Kansas Workers Compensation
Workers compensation is a private insurance plan where the benefits are not paid by the State of Kansas, but are paid by the employer. Kansas law requires all employers in the state who have, or expect to have, a gross annual payroll of $20,000 in a calendar year, to insure payment of workers compensation benefits for employees injured on the job. The law, administered by the Division of Workers Compensation of the Kansas Department of Human Resources, exempts agricultural pursuits and also wages paid to the employer and family members in determining the $20,000 threshold. For questions about rates and the proper amount for the insurance premium in individual cases, contact the Insurance Department at (785) 296-3071.

For additional information concerning Kansas Requirements contact:

Kansas Department of Human Resources
Topeka, Kansas
Telephone: (785) 296-5025  Fax: (785)296-3425
website: http://www.dol.ks.gov/index.html

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Federal Requirements

Federal Employer Identification Number Requirement
You must file an Application for Employer Identification Number if you have not obtained an EIN and: (1) you pay wages to one or more employees; or (b) you are required to have an EIN to use on any return, statement or other document, even if you are not an employer; or (c) it is required of all businesses except sole proprietorships with no employees. If possible, you should file four weeks before you will need the number. For more information about EINs and for federal tax information call (800) 829-1040. To order Your Business Tax Kit, call directly to the IRS Forms Distribution Center at (800) 829-3676 or visit the KSBusiness Center at www.accesskansas.org.

Social Security Taxes
Social Security, or FICA taxes, are paid by both the employee and the employer. Nearly all employees, employers and self-employed people are required to participate in the Social Security program. Employers are required to withhold the appropriate percentage from an employee's income and provide the employee a receipt for this deduction. The employer has to keep records for each employee, match the employee's contribution and make periodic deposits. Additional information can be obtained at the Internal Revenue Service website: www.irs.ustreas.gov or the Social Security Administration website: http://ftp.ssa.gov/.

Self-Employment Tax
The purpose of the self-employment tax is to provide you with Social Security coverage if you work for yourself. If you have income subject to self-employment tax, use Schedule SE (Form 1040) to figure the tax. If you have more than one business, the profits and losses from all of your businesses are combined on the Schedule SE.

Income Tax Withholding
An employer must withhold income tax from employee wages. Each employee should furnish a Form W-4 to the employer declaring the number of withholding exemptions allowable. Based on the information provided by the employee on Form W-4, the employer may use the income tax withholding tables provided in Publication 15, Circular E, Employer's Tax Guide to determine how much to withhold from the employee's wages each pay period.

Filing Requirements and Depositing of Withholding Taxes
An employer required to withhold income or social security taxes must file a quarterly return reporting the amounts withheld. Form 941, Employer's Quarterly Federal Tax Return is normally used and is due on or before the last day of the month following the close of each quarter. By January 31, employees must be given three copies of Form W-2. By February 28, a copy must be sent to the Social Security Administration Office along with Form W-3, Reconciliation of Income Tax Withheld From Wages.

A Federal Tax Deposit - Form 8109 must accompany each deposit of withheld income and Social Security taxes unless making electronic deposits. The tax withheld must be deposited with an authorized commercial bank, domestic savings and loan association, credit union or a federal reserve bank.

Federal Unemployment Tax
The Federal Unemployment Tax Act (FUTA) provides for cooperation between the states and federal government in establishing and administering the unemployment insurance program. If an employer paid cash or $1,500 or more in any calendar quarter or had one or more employees in any 20 calendar weeks the employer usually must file Form 940 prior to January 31st of the following calendar year.

Federal Estimated Income Tax
Generally, sole proprietors, partners, and shareholders of an S corporation pay tax on income by making regular payments of estimated tax during the year. If you expect to owe taxes of $1,000 or more when you file your return, you generally have to make estimated tax payments. Estimated tax is reported on Form 1040-ES and is due any quarter having a tax liability not covered by withholding.

For additional information concerning Federal Requirements contact:

U.S. Internal Revenue Service
Telephone: (800) 829-1040
Fax: (703) 368-9694

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Special Employer Issues

The Employer, the ADA, and the OSHA

Employment requirements:

Equal Employment Opportunity Commission
Telephone: (913) 551-5655   Fax: (913) 551-6956
TDD: (913) 551-5657

Public accommodations requirements:

U. S. Department of Justice, Civil Rights Division
Toll Free: (800) 514-0301   Telephone: (202) 514-0301
TDD: (202) 514-0381

Handicapped Accessible Public Buildings Law
Employers operating in a building that serves the public must make the structure accessible if it is new or if the building is being renovated in excess of 25 percent of the assessed value. For additional information call the State's ADA Coordinator at (785) 296-1027.

The American with Disabilities Act
The Americans with Disabilities Act prohibits discrimination on the basis of disability, providing coverage for employment, public services, government, telecommunications and transportation.

The Kansas Act Against Discrimination and Age Discrimination in Employment Act
Kansas Human Rights Commission
Topeka, Kansas
Telephone: (785) 296-3206    Fax: (785) 296-0589
or
Kansas Human Rights Commission
Wichita, Kansas
Telephone: (316) 337-6270    Fax: (316) 337-7376

The Kansas Act Against Discrimination prohibits discriminatory acts based on race, religion, color, sex, disability, national origin or ancestry in employment and public accommodations.

Kansas Commission on Disability Concerns
Topeka, Kansas
Toll Free: (800) 295-5232 or Telephone: (785) 296-1722
website: http://www.kcdcinfo.com/
e-mail: mkgabeha@hr.state.ks.us

The Kansas Commission on Disability Concerns provides information and referral on disability issues, employment incentives and civil rights requirements.

OSHA Requirements

Kansas Department of Human Resources Industrial Safety and Health Section
Topeka, Kansas
Telephone: (785) 296-4386    Fax: (785) 296-1775

Section 5(a)(1) of the Occupational Safety and Health Act (OSHA) sets forth an employer's obligation to provide, so far as possible, every working man and woman in the nation a safe and healthful work place. The Industrial Safety and Health Division of the Kansas Department of Human Resources (DKHR) offers the On-Site Safety and Health Consultation Services program to help employers meet safety obligations voluntarily by the recognition, evaluation and control of work place hazards, without citations or penalties.

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Business Regulations, Licensing, and Permits

Specific Industry Registration

Registering for a Kansas Retailers Sales Tax Certificate:
Every person, partnership, corporation, association or organization that is regularly engaged in the business of selling tangible personal property at retail; furnishing electrical energy, gas or water; furnishing installation and repair services, or furnishing certain other enumerated services must apply for a Sales Tax Certificate of Registration. To apply for a Kansas Sales Tax Registration Number, obtain a Kansas Business Tax Application Booklet and complete the application form BT/rg-16. This booklet and form are available from the Kansas Department of Commerce First Stop Clearinghouse, the Department of Revenue Office or may be downloaded from the KDOR home page on the Internet at http://www.ksrevenue.org.

Registering for a Kansas Consumers Compensating (USE) Tax Certificate Number:
Compensating Use Tax applies to property purchased in or from another state for use, storage, or consumption in Kansas on which a state sales tax of a least 4.9 percent has not been paid. The purpose of this tax is to protect Kansas businesses from unfair competition from out of state companies selling to Kansas consumer with tax. There are two types of use tax: Consumers Compensating Use Tax and Retailers Compensating Use Tax.

Nonresident Contractor/Subcontractor:

Kansas Department of Revenue Tax Registration Section
Telephone: (785) 296-4458    Fax: (785) 296-2073
website: www.ksrevenue.org
Registration: $10 per contract

A nonresident contractor or a nonresident subcontractor intending to engage in the business of contracting must register with the Department of Revenue for each contract where the total contract price or amount received is more than $10,000. Refer to K.S.A. 79-1008 through 79-1015. In addition, every contractor or subcontractor must file a bond before beginning performance of any contract.

Labor Organization:
A business agent who acts on behalf of a labor organization must certify annually with:

Kansas Secretary of State
Topeka, Kansas
Telephone: (785) 296-6187    Fax: (785) 296-4570
website: www.kssos.org

Retail Establishments Selling Alcohol:

Kansas Department of Revenue Division of Alcoholic Beverage Control
Topeka, Kansas
Telephone: (785) 296-3946    Fax: (785) 296-0922

Kansas Department of Revenue Tax Registration Section
Topeka, Kansas
Telephone: (785) 296-2871

To apply for a liquor license and/or registration contact the above and you local unit of government.

Tire and Vehicle Dealers and Tire Excise Tax Registration:
Kansas imposes a tire excise tax of 50 cents per tire on the new tires for vehicles authorized or allowed to operate on public streets and highways. Tire retailers and new vehicle dealers must register to collect this tax from their customers. To apply for your registration, obtain a Kansas Business Tax Application Booklet from the Kansas Department of Commerce First Stop Clearinghouse, the Department of Revenue Office, or by downloading the form from the KDOR homepage on the Internet at: http://www.ksrevenue.org.

Vehicle Rental Excise Tax:
Kansas imposes a two percent surcharge on the gross receipts from dry cleaning or laundering service. A fee is also imposed on the purchase of dry cleaning solvents. For more information and registration obtain a Kansas Business Tax Application Booklet from the Kansas Department of Commerce First Stop Clearinghouse, the Department of Revenue Office, or by downloading the form from the KDOR homepage on the Internet at: http://www.ksrevenue.org.

Businesses Impacting Health and Environment

State environmental regulations, administered by Kansas Department of Health and Environment (KDHE), pertain to air and water pollution control, solid and hazardous waste management, reporting of spills, hazardous chemicals and toxic emissions and many other types of operation or construction. State health regulations pertain to the operation of adult and child care facilities, food service establishments and food manufacturing and processing facilities.

A business owner should find out if a permit, license or other approval is needed from KDHE before building or starting the business. A business owner should also check with KDHE to see if the business needs to notify the department prior to buying an existing business, business facility or structure. Permits, licenses and approvals do not automatically transfer from one property owner to the next. A business owner may need to reapply.

When a permit or approval is needed from the KDHE Division of Environment, the business owner must request an application by calling (785) 296-1690. The Bureau will send the business owner the required applications.

The Bureau of Consumer and Local Health addresses environmental health and child care issues and can be contacted at: Food & Drug Section (785) 296-5603 - Child Care Facilities Inspection & Licensing Section (785) 296-1272.

Businesses that will engage in food preparation, food manufacturing, food processing, lodging, sale of over-the-counter or prescription drugs, must meet a variety of requirements designed to protect the public. Persons interested in establishing a food service, food processing or food manufacturing facility should contact the Bureau of Environmental Health Services Food and Drug Section at (785) 296-5600.

License or registration of a child care facility is required when a child or children receive care away from their own homes. The Bureau of Health Facility Regulation also licenses adult care facilities in the state. Contact should be made with the bureau for information on licensing (785) 296-1240 prior to operation.

The Animal Health Department's primary functions are regulatory programs relating to animal disease control and disease eradication. Kansas' laws require the agency to license and regulate different businesses pertaining to the Animal Industry. Contact the Animal Health Department at (785) 296-2326 for more information.

The Kansas Department of Agriculture is a regulatory agency. Areas of jurisdiction include pesticides, weeds and insect crop pests; meat, poultry, dairy products, eggs, fertilizers, seeds, chemicals and feedstuff; commercial weighing and measuring devices; water resources; and marketing and promotion of Kansas corn, grain sorghum and soybeans. Questions should be directed to the office of the Secretary of Agriculture at (785) 296-3558.

Motor Carrier Licensing

Trucks or Trailers License:
If you are a Butler County, Kansas resident, vehicles are licensed at the county courthouse, or contact the Motor Carrier Services Bureau if you intend to apportion. If you are a nonresident of Kansas and your vehicles move intrastate, you must obtain a Kansas 30-Day Registration, unless you are apportioned. This can be purchased at a Motor Carrier Inspection Station along the Kansas border, or by contacting the Central Permit Office at (785) 296-2356.

Interstate Vehicles License:
Kansas has three types of license agreements with other states:

1. International Registration Plan (IRP) Apportioned Registration
2. Reciprocity
3. Temporary Permit/Alternatives to Apportioning

Once a vehicle is licensed for use in Kansas, it must also comply with weight, measurement, fuel tax, and possibly Kansas Corporation Commission (KCC) requirements.

Kansas Corporation Commission (KCC) Authority:
Telephone: (785) 271-3100    Fax: (785) 271-3283
e-mail: k.swank@kcc.state.ks.us

KCC authority indicates what you haul, where you can pick up and deliver, and the route you may travel. Any commercial vehicle that hauls for hire or compensation needs authority or a permit. These permits can be obtained at any open Motor Carrier Inspection Station along the Kansas borders or from the Central Permit Office by calling (785) 296-2356.

Interstate Freight Transport:
The ICC will determine your eligibility for interstate operations, and will classify you as exempt or nonexempt from federal regulations. Contact the Surface Transportation Board at (202) 927-7597 for additional information.

Natural Resources and Utility Licensing

Oil and Gas Drilling Permit contact:

Kansas Corporation Commission
Wichita, Kansas
Telephone: (316) 337-6200
website: www.kcc.state.ks.us  

Public Utilities Permit contact:

Kansas Corporation Commission Utilities Division
Wichita, Kansas
Telephone: (316) 337-6200
website: www.kcc.state.ks.us  

Surface Mining Registration contact:

KDHE Division of Environment
Frontenac, Kansas
Telephone: (316) 231-8540


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