The local, state and federal requirements for licensing, taxes and other regulations vary depending on the type of business and where it is conducted or located. The following are general requirements for Jackson County.
Filing of a Business Name
Often referred to as the DBA (Doing Business As). If you are a Sole Proprietorship or a Partnership, you should register the Certificate of Assumed Business Name with the Jackson County Recorder’s Office located in the Jackson County Courthouse. You may also file online by visiting the State of Indiana INBiz Website
The Certificate of Assumed Business Name is not a license and does not provide copyright protection.
Building and Electrical Permits
To inquire about building, zoning and/or electrical permits and any other Jackson County permits that may be required, please contact the following:
- Building Permit Contact - Jackson County Planning & Zoning - Gina Darlage - Ph#812.522.4746
- Electrical Permit Contact - Jackson County Planning & Zoning - Gina Darlage - Ph#812.522.4746
Local Occupation License
The City of Seymour (Jackson County, Indiana) does not currently require a general business license. However, you must file a Certificate of Assumed Business Name (if you name your business anything other than your own personal name) or be on record with the Indiana Secretary of State. If your business is an LLC or Corporation, the Indiana Secretary of State will notify the County.
State Occupational License
Over 100 professions and occupations require Indiana licenses or Certificates of Competency. Many require special training or examinations. Click on the link below for more information on Indiana Occupational Licensing requirements.
Fence, Sign and Parking Lot Permits
To comply with the City or County fence, sign, or parking lot ordinances, contact the Jackson County Planing and Zoning Department.
Planning & Zoning (Jackson County)
If you are starting a business outside the corporate limited of the Seymour, but within Jackson County you must contact your respective Department of Planning for information about zoning, improvement location permits, certificates of compliance, and economic development matters.
To inquire whether the location of the perspective business being considered is zoned for business, contact the Jackson County Planning Commission
County Health Permits
Several types of businesses must obtain health permits and be inspected by the Health Department. In particular, businesses engaged in handling food must submit an application and detailed plans of their food service prior to being inspected by the Health Department in receiving the food permit. For more information, contact the Jackon County Health Department
- Indiana law requires Certification of one food handler per establishment. ServSafe is one test approved to meet this requirement. Further information is available at ServSafe®. ServSafe® Training and Exam certifications last for 5 years and you may order replacement certificates from http://www.servsafe.com or by calling 800-765-2122.
- The Indiana Restaurant & Lodging Association represents more than 1,600 hotel and restaurant properties as well as industry-related service companies.
- All wholesale food businesses which engage in the manufacture of distribution of foods, beverages, and/or additives of any type (whether on a seasonal basis or not) are required to be registered with the Indiana State Department of Health, per the requirements of the Indiana Food, Drug, and cosmetic Act (IC 16-42-1-6).
All corporations are state chartered and, in Indiana, must file Articles of Incorporation, Bylaws, and Trade Name with the Secretary of State’s (SOS) office. The filing fee is usually $90, but depends on the number of shares issued. More information is available by visiting the State of Indiana INBiz Website
Federal – Employer Identification Number
This registers the business with the federal government. All businesses, except sole proprietorships with no employees, are required to register using Form SS-4. If the business has employees, it is required to withhold Federal Income Tax and Social Security Tax from wages paid to employees.
A free Business Tax Kit is available at the Internal Revenue Office. The kit includes forms and information that help a business comply with federal tax laws and regulations. You can request a Business Tax Kit by calling the IRS Document Distribution Center in Indianapolis at either 800-829-1040 or 800-829-3676. Also, check out the IRS web site: www.irs.gov. It has an excellent document search function and offers a great deal of helpful information for businesses.
Or you can call 800-829-3679 to request the form (EIN application) by mail, or you may click here to apply for your EIN online
State - Sales Tax & Corporate Income Tax
The State of Indiana requires that businesses collect a seven percent (7%) Gross Retail Sales and Use Tax on certain items. If the business is retail, wholesale, or manufacturing, it must obtain a Retail Merchant’s Certificate for the collection of and/or exemption from the Indiana Cross Retail Sales and Use Tax. (Generally, service-businesses are excluded.) The Certificate allows the business to buy merchandise for resale without paying the 7% tax and also gives them the authority to charge the 7% tax. Click here to more information on Indiana Form BT-1 to apply for your Retail Merchants’ Certificate. Application includes a $25 fee.
All Indiana corporations are subject to a Corporate Income Tax and may be required to file quarterly estimated income tax returns.
Further information may be obtained for both the sales tax and corporate tax from the Indiana Department of Revenue Website.
Local - Tangible Tax
A tax is levied on tangible (physical) business assets with the tax rate set by the local taxing unit. For more information regarding your property taxes contact the Jackson County Treasurer's Office
Federal Unemployment Tax
If a business has one or more employees it may be liable for Federal Unemployment Taxes. Visit the IRS website for more information.
State Unemployment Tax
In addition to the Federal Unemployment Tax, an employer must pay the State Unemployment Tax. State requirements for employers can be found at: Indiana Department of Workforce Development website
You can also call the Department of Workforce Development at 888-WORKFONE. The Department’s mailing address is Indiana Department of Workforce Development, Indiana Government Center south, 10 N. Senate Ave, Indianapolis, 46204.
Worker’s compensation insurance is compulsory for all employers in Indiana. It is carried by private insurance agents, and law regulates premiums paid by employers. Contact your local insurance agency or call the Worker’s Compensation Board of Indiana, 100 N. Senate Ave, Room 601, Indianapolis, 46204. Phone: 317-232-3808