The simplest entity is the sole proprietorship. In a sole proprietorship, a single person engages in business activity without much formal organization. Even in a sole proprietorship, some documents must be completed in order to operate legally. For example, if the business is conducted under a fictitious name (i.e. not in the name of the owner), then you must file a certificate with the County Clerk in the county where the business is maintained. This is known as a trade name or a DBA (“doing business as”).
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