Doing Business in Iowa City by gjjur4356

VIEWS: 20 PAGES: 12

									Iowa Department of Transportation—Motor Vehicle Division
Park Fair Mall                                                          (515) 239-1101
100 Euclid Avenue                                                     www.dot.state.ia.us
Des Moines, IA 50306
    !
    !
         Motor vehicle dealership information and licensing
         Information for trucking businesses
                                                                                            Doing Business
    !    Information concerning vehicles subject to registration
Iowa Secretary of State
Hoover State Office Building                                            (515) 281-5204
                                                                                            in Iowa City
Des Moines, IA 50306                                                  www.sos.state.ia.us
Information for corporations, nonprofit corporations, limited partnerships, limited
liability companies and state trademarks.
Iowa Workforce Development
1000 East Grand Avenue                                                   (800) 562-4692
Des Moines, IA 50319                                               www.iowaworkforce.org
    !    OSHA consultations and information on labor laws
    !    Unemployment insurance information
    !    Worker’s compensation information
    !    Information concerning child labor laws, minimum wage, wage enforcement
         and hazardous chemicals




                                                                                                       Department of Planning and
   This guide provides a brief and general overview and does not constitute legal
                                                                                                         Community Development
   advice. We strongly encourage you to seek the advice of an attorney and not                      Economic Development Division
   to rely solely on the information in this guide. The City of Iowa City expressly                                City of Iowa City
   disclaims any liability for errors or omissions contained within this guide.
                                                                                                          410 E. Washington Street
                                                                        Updated 9/09                         Iowa City, Iowa 52240
            DOING BUSINESS IN IOWA CITY                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        VII. County and State Departments
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               County Recorder
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               913 S. Dubuque St.                                                       (319) 356-6093
                                                                                                                                                                                                                     Table of Contents                                                                                                                                                                                                                                                                                                                                                                                                                                                                         Iowa City, IA 52240
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   !    Information for sole proprietorship and simple partnerships
I.	The De                                                                                                                                                                                                                                                          .	The De.	The De.	The De.	The De.	The De .	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De .	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De
                                                                                                                                                                                                                                                             The.	The De.	The DeDevelopment.	The De.	The DeProcess.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De1
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   !    Certificates of Assumed Name (if doing business under a name other than your
                    Zoning .	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De2
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        own)
                    Rezoning.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De2
                    Special Exceptions .	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De2                                                                                                                                                       Iowa Department of Agriculture
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               Wallace State Office Building                                          (515) 281-8619
                    Site Plan Approval .	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De3
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               Des Moines, IA 50319                                         www.agriculture.state.ia.us
II.	The De                                                                                                                                                                                                                                       .	The De.	The De.	The De.	The De.	The De .	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De .	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De .	The De.	The De Taxes
                                                                                                                                                                                                                                          City.	The De.	The DePermits,.	The De.	The DeLicenses .	The De&.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De4                                                                                                                                                                                                                                                                                                                                          !    Regulatory information for food-related and animal-related businesses
                    Building Permits .	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De4                                                                                                                     !    Information concerning weights and measures
              .     Certificate.of.Occupancy.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De4                                                                                                                                                                                                                      !    Information for commercial grain storage and grain sales businesses
              .     Obstruction.of.Public.Right-of-Way .	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De4
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               Iowa Department of Commerce
                    Parking Facility Impact Fees.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De4                                                                                                                                                                                                                                                              1918 S.E. Hulsizer Avenue                             www.state.ia.us/government/com
              .     Plumbing,.Electrical,.or.Heating.Permits .	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De4                                                                                                                                                                                                                                                                                                                                                                                                         Ankeny, IA 50021
                    Sign Permits .	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De4
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   !    Licensing for retail and wholesale sales of alcoholic liquor, wine and beer. Call:
              .     Temporary.Agreement.for.Use.of.Sidewalk/Public
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        (515) 281-7430
              .     Right-of-Way.for.ADA.Accessibility .	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De5                                                                                                                                                                                                                                                                                                                                           !    Information concerning rates and services of certain electric, gas, phone and
                    Business Licenses .	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De5                                                                                                                                                         water utilities. Call: (515) 281-5979
              .     Home-based.business .	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De7
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               Iowa Department of Inspections and Appeals
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               Lucas State Office Building                                     (515) 281-7102
   What you need to know, when...                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              Des Moines, IA 50319                  www.state.ia.us/government/dia/index.html
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   !    Inspect and license food establishments, including restaurants, and grocery
  START UP? NEW BUSINESS? GROWING or EXPANDING? MATURE BUSINESS?
                                       !
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        and convenience stores
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        Inspect and license hotels and motels
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               Iowa Department of Natural Resources
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               Wallace State Office Building                                  (515) 281-5918
  Preparing                                                                                                                                                                                                                                                                                                                                Locating                                                                                                                                                                                                                                                                                                                                                            502 E. 9th Street                    www.state.ia.us/government/dia/index.html
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               Des Moines, IA 50319
                                                                                                                                                                                                                                                                                                                                                                               Development Process ....... 1
             Business Plan ..................11                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    !    Water and air quality regulatory information for manufacturers
                                                                                                                                                                                                                                                                                                                                                                               Zoning ................................ 2
             Business Structure ..........12                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       !    Information concerning sales of Household Hazardous Materials
                                                                                                                                                                                                                                                                                                                                                                               Rezoning ............................ 3
             Taxes, Insurance................ 8                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    !    Information on Environmental Management Systems (EMS)
                                                                                                                                                                                                                                                                                                                                                                               Special Exceptions ............ 3
             Financing .........................13                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 !    Information on Business Regulatory Assistance and the Iowa Environmental
                                                                                                                                                                                                                                                                                                                                                                               Accessibility ....................... 3
             Business Licenses............. 5
                                                                                                                                                                                                                                                                                                                                                                               Design Review ................... 3                                                                                                                                                                                                                                                                                                      Regulatory Guide
             Business Permits............... 6
                                                                                                                                                                                                                                                                                                                                                                               Historic Building ................ 4
                                                                                                                                                                                                                                                                                                                                                                               Home-based business ...... 7




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SBA Online                                                               www.sba.gov
The U.S. Small Business Administration has a wealth of information about SBA programs
and assistance. This site includes many helpful publications aimed at small businesses.
Small Business Development Center                              www.iowasbdc.org
The University of Iowa Small Business Development Center (SBDC) provides free and                                     Taxes .	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De8
confidential business management assistance to owners and managers of for-profit
businesses.                                                                                           III.	Utilit                               .	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De
                                                                                                                                               Utilities.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De10
U.S. Business Advisor                                            www.business.gov
                                                                                                      IV.	Utilit                                                                                                                                                                                .	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De
                                                                                                                                                                                                                                                                                              Starting.a.New.Business.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De 11
Provides a one-stop electronic link to federal government information, services, and                       .                              Write.a.Business.Plan.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De 11
transactions.                                                                                                                             Determine Your Legal Structure.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De12
                                                                                                                  .                       Register.with.the.State.or.County .	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De12
                                                                                                                  .                       Understand.Your.Tax.Liabilities;.apply.with.the.State .	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De12
Workforce Resources                                                                                               .                       Understand.Your.Legal.Liabilities .	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De12
Recruiting your workforce                                                                                                                 Keep Good Records .	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De12
CorridorCareers.com                                                                                               .                       Hire.Good.People .	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De13
Post jobs online and search for candidates in the Corridor.                                           V.	The De                                                                                                                                                                                                                                           .	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De .	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De
                                                                                                                                                                                                                                                                                                                                                          Financial.	The De.	The DeResources.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De13
www.corridorcareers.com
                                                                                                      VI.	Utilit                                                                                                                     .	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De
                                                                                                                                                                                                                                   Places.to.go.for.Assistance.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De14
Iowa Workforce Development Office
                                                                                                        .                                 Organizations.and.Offices .	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De14
www.iowaworkforce.org/region10/business.htm
                                                                                                                                          Internet Resources .	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De17
1700 South 1st Ave, Suite 11B, Iowa City, IA 52240-6036                                                           .                       Workforce.Resources .	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De18
Telephone: (319) 351-1035
                                                                                                      VII.	The De                                                                                                                                                                                                                                                                                                                                                                .	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De .	The De.	The De.	The De.	The De.	The De .	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De .	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De.	The De19
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 County.	The De.	The Deand.	The De.	The DeState .	The DeDepartments
University of Iowa Pomerantz Career Center and Employment EXPO
 What you need to know, when...
www.careers.uiowa.edu/emplexpo.html
UI Employment Expo is an online recruiting system designed to connect students and
alumni with employers. Employers can post jobs and internships, search student resumes
 START UP? NEW BUSINESS? GROWING or EXPANDING? MATURE BUSINESS?
and manage interview schedules.
Pomerantz Career Center, University of Iowa
Telephone: (319) 351-1023

 Preparing                      Locating                                                             Building                                                                                                                                                                                                                                                                                                                           Thriving
Training & evaluating your workforce
Kirkwood Community College
     Business Plan ......................            helps ..................................
Kirkwood educates the future workforce and Zoning employers in a seven-county area                     Building or Rebuilding ....... 1
                                                    Rezoning ..............................
     Business Structure ..............employees through an array of career services. Kirkwood
locate and train those valuable                                                                        Building Permits ................ 4                                                                                                                                                                                                                                                                                                                                  Update your business plan ... 11
                                                    Variance ...............................
alsoTaxes, Insurance.................. workforce initiative, which is a service that test aptitude
      oversees the Skills Advantage                                                                    Site Plan Approval ............. 3                                                                                                                                                                                                                                                                                                                                   Find good employees ............ 18
     Financing .............................        Special Exception ................                 Occupancy ......................... 4                                                                                                                                                                                                                                                                                                                                Train employees..................... 18
in finding, gathering and understanding information plus essential workplace math.
     Business Licenses...............               Planning Department ..........                     Utilities .............................10
www.kirkwood.edu/employerservices
  Business Permits.................                Housing & Inspections ........
www.kirkwood.edu/skillsadvantage                   Economic Development ......

Kirkwood Community College, 6301 Kirkwood Blvd. SW, Cedar Rapids, IA 52404
(319) 398-5517



18
                                                                                     IWEC provides women with technical assistance and training in business-related issues,
                                                                                     including: Business Plan Development, Financing, Marketing, Business Administration,
                                                                                     Government Procurement, Business Applications for the Internet and Computer
                                                                                     Technology, Technology Training, Targeted Small Business Certification, Acquiring Capital,
                                                                                     Growth Management, Capturing New Markets, Financial Management, Human Resource
                                                                                     Development, and more. Services are free of charge.


                                                                                     Internet Resources
                                                                                     Institute for Social & Economic Development                               www.ised.org
                                                                                     A private, non-profit organization that helps low-income, unemployed, or underemployed
                                                                                     individuals start a small business.
                                                                                     Iowa City Economic Development Division                         www.icgov.org/business

                                                                                     Iowa Department of Economic Development Small Business Resource Office
                                       Photo courtesy of Corridor Business Journal
                                                                                                                               www.iowalifechanging.com/business


W        e welcome your interest in opening or expanding your business in
         Iowa City. You join hundreds of other businesses that keep the local
economy vibrant and lead to recognition like this—
                                                                                     Provides informational material for small business start-up. This includes financial
                                                                                     assistance for start-ups and expansion. The business license center contains a
                                                                                     computerized list of business licenses, permits, and regulations.
                                                                                     Iowa Department of Revenue and Finance                              www.state.ia.us/tax
    •	   #5 “Best Places to Begin a Career” - Metros Under 500,000, Forbes
         Magazine, July 2009                                                         This site offers access to Iowa tax forms.
    •	   #9 “Best Places for Business and Careers” - Small Metros, Forbes            Iowa Economic Trends Page                              www.iowaworkforce.org/trends
         Magazine, March 2009                                                        Provides the most current economic news useful to business, government, and financial
                                                                                     policy makers. There are links to useful economic information, including international
    •	   “Best Places to Live and Launch,” Fortune Small Business, March
         2008                                                                        economic information, current economic news, financial information, demographics, and
                                                                                     markets.
    •	   #2 “Best Places for Business and Careers” - Smaller Metros, Forbes
         Magazine, March 2008                                                        Iowa Regional Profiles      www.iowaworkforce.org/lmi/publications/regionprofiles
                                                                                     Iowa Workforce Development’s publication including economic and labor force data for
    •	   Top 10 “Up-And-Coming Tech Cities 2008,” Forbes Magazine, March             16 regions in Iowa.
         2008
                                                                                     Johnson County Government                                    www.johnson-county.com
    •	   Best Towns 2007, Outside Magazine, August 2007
                                                                                     Provides access to the Johnson County Administration pages, which contains all applicable
    •	   50 Best Places to Live and Play, National Geographic Adventure              information and relevant links.
         Magazine, August 2007
                                                                                     Location One Information System (LOIS)
    •	   #5 “Best Smaller Metro,” Forbes Magazine, April 2007                                                         www.iowacityareadevelopment.com/propertysearch
This book is intended to help you find answers to your questions, and to help        Online database of larger commercial and industrial land and buildings.
you ask the right questions along the way. It is a reference tool for services
the City of Iowa City provides businesses, whether start-up or established. In       My EntreNet                                                         www.myentre.net
it, you will learn about key considerations regarding City zoning regulations,       MyEntreNet grows from the premise that innovative, talented entrepreneurs exist outside
licenses, permits, and fees which are among the most important details of your       of urban regions and, if given access to advanced technical/marketing assistance,
research.                                                                            community support networks and financial resources, they will create, successfully
                                                                                     operate and expand businesses in rural parts of the state.
The City staff is here to help and we welcome the opportunity to do so. Call the
Iowa City Economic Development Division and we will help you get the answers
you need to get your business up and running (319) 356-5248.
                                                                                                                                                                             17
Small Business Development Center
The University of Iowa                                                   (319) 335-3742       I. The Development Process
2660 University Capitol Centre                                         www.iowasbdc.org
Iowa City, IA 52242                                                                           The development process is easy to navigate if you understand the steps ahead of time.
                                                                                              Following are circumstances you may encounter as you prepare to open or expand a
The SBDC provides free and confidential business management assistance to owners
                                                                                              business in Iowa City.
and managers of for-profit businesses and individuals interested in starting their own
businesses. Existing small business owners typically depend on the SBDC to answer spe-        If you need to do any construction to open your business…
cific business-related questions, while individuals starting a new business have more         1. Determine the zoning of the location you are considering
general questions.                                                                                To determine the zoning classification see the Iowa City Zoning Code website; there is
                                                                                                  a link to a map indicating zoning, or contact Housing and Inspection Services; www.
The Small Business Development Center can assist with developing a business plan,
                                                                                                  icgov.org/zoning.
locating financial assistance, determining the target market, where to obtain necessary
                                                                                              2. Contact Housing and Inspection Services at (319) 356-5120
information about state and federal taxes, registering the business name, licensing
                                                                                                  building permit applications are available through Housing and Inspection Services at
requirements, and much more.
                                                                                                  City Hall and online at www.icgov.org/site/CMSv2/File/permits/bldgprmapp.pdf.
SCORE                                                                                         3. Your design professional should have information on fire code compliance. If you are
Ann Tompkins                                                             (319) 338-1662           unsure of whether you are subject to the fire code, contact the Fire Department at
210 Federal Building                                             iowa-cityscore@aol.com           (319) 356-5257.
P.O. Box 1853                                                                                 4. After construction is complete, an occupancy permit is required before the structure
400 South Clinton Street                                                                          may be used. Contact Housing and Inspection Services at (319) 356-5120.
Iowa City, Iowa 52240-1853
                                                                                              If you are doing any demolition…
An affiliate of the Small Business Administration (SBA), SCORE offers free and confidential   1. Contact Housing and Inspection Services at (319) 356-5120.
mentoring, coaching and counseling to existing, new and startup businesses. SCORE             2. Demolition permits are available at Housing and Inspection Services at City Hall and
makes a difference: counselors give entrepreneurs encouragement, resources and                     online at www.icgov.org/site/CMSv2/file/permits/applicdem.pdf.
support to enhance their success. SCORE volunteers provide clients with resources             3. After demolition, if you will be engaging in further construction, follow the steps for
and materials to enhance their efforts, create and improve their business plans, and               new construction.
provide expert advice on how to deal with and resolve common business situations. If
                                                                                              If you are renovating existing facilities…
requested, they will provide long term business monitoring for businesses and non-profit
                                                                                              1. Check the zoning code to verify that the type of business (the use) you are intending
enterprises.
                                                                                                   is permitted.
ISED Ventures (Iowans for Social & Economic Development)                                      2. To apply for a building permit to make physical changes to a structure or change
1111 9th Street, Suite 380                                             (515) 283-0940              the primary use of the property, contact Housing and Inspection Services at (319)
Des Moines, IA 50314                                                   (800) 888-4733              356-5120.
                                                                    www.isedventures.org      3. If you are re-roofing and there is no change to the structure or sheathing, re-siding,
ISED Ventures is a private, non-profit organization that helps low-income, unemployed or           or putting in concrete sidewalks, patios, or driveways, you are not required to obtain
underemployed individuals start small businesses. ISED Ventures focuses on micro-level             a building permit, but some regulations still apply. Contact the Building Division at
businesses (5 or fewer employees including the owner).                                             (319) 356-5120.
                                                                                              4. Follow steps for new construction.
SBA Women’s Business Center
                                                                       (888) 849-9589         If you are planning to subdivide your land for development…
                                                                    www.isedventures.org      1. Contact the Planning & Community Development (PCD) Department if it is within
                                                                                                   Iowa City boundaries, (319) 356-5230.
Women have their own resource to start or expand a business—-the Iowa Women’s                 2. If the land is not part of Iowa City, contact the Johnson County Planning and
Enterprise Center (IWEC). IWEC is a member of a nationwide network of Women’s                      Zoning Division www.johnson-county.com/dept_zoning.aspx?id=4811. Subdivision
Business Centers (funded by the U.S. Small Business Administration Office of Women’s               applications are available on the website as well.
Business Ownership.                                                                           3. Contact the PCD for subdivision applications.
                                                                                              4. Individual lots must also follow steps for new construction.
16                                                                                                                                                                                    1
If you wish to install a sign for your business…                                              ranges from helping businesses understand local regulations to determining possible
1. You will need a sign permit and the sign must comply with the zoning code.                 local public financial assistance for a specific firm.
2. Contact Housing and Inspection Services at (319) 356-5120.                                 Entrepreneurial Development Center, Inc.
3. Sign permit applications are also available online at www.icgov.org/site/CMSv2/            230 E. 2nd Street, Suite 212                                           (319) 369-4955
     file/permits/signapprmt.pdf.                                                             Cedar Rapids, IA 52401                                                  www.edcinc.org
If you are changing the use of an existing structure without construction activities…         EDC Inc. is a business accelerator program especially focused on creating and growing
1. You will need a certificate of occupancy and may still require a building permit,          high-impact interstate commerce business.
     contact Housing and Inspection Services at (319) 356-5120.
2. If the existing structure does not contain a fire suppression system, contact the Fire     Iowa City Area Chamber of Commerce
     Department to verify if your use will require one, (319) 356-5257.                       325 E. Washington Street                                                (319) 337-9637
3. You may also wish to contact the Fire Department to verify that an existing structure      Iowa City, IA 52240                                              info@iowacityarea.com
     complies with the fire code, (319) 356-5257.                                                                                                              www.iowacityarea.com
                                                                                              The Iowa City Area Chamber of Commerce actively fosters a better business environment.
Zoning                                                                                        Serving the communities of Coralville, Iowa City, North Liberty and Solon, the Chamber is
The City of Iowa City has designated various areas                                            the voice of business in Johnson County.
throughout the City as appropriate for industrial and
commercial uses. A prospective business should                                                Iowa City Area Development Group
consider these areas first. The Department of Housing                                         325 E. Washington Street                                             (319) 354-3939
and Inspection Services provides information on                                               Suite 101                                          info@iowacityareadevelopment.com
zoning and allowable land uses in various zoning                                              Iowa City, IA 52240                                www.iowacityareadevelopment.com
categories. You can review the Iowa City zoning map                                           The Iowa City Area Development Group serves the business development needs of
at www.icgov.org/zoning.                                                                      primary sector companies. The economic development organization provides business
Contact: Housing and Inspection Services, (319) 356-5120                                      clients location and expansion assistance and workforce business services. The investor-
www.icgov.org/housing                                                                         based organization actively recruits targeted industries to the area.
                                                                                              The Iowa City Area Development Group serves the following communities: Iowa City, Cor-
Rezoning                                                                                      alville, North Liberty, Solon, Tiffin, Amana, Kalona, West Branch, West Liberty and John-
In some cases, the City may grant a rezoning request if the current zone prohibits a          son County.
desired use. The City’s decision to grant a rezoning is based on the comprehensive plan,
compatibility of the proposed zone with nearby zones; the adequacy of City infrastructure     Iowa Department of Economic Development
and services in the area, and public input.                                                   200 East Grand Avenue                                                (515) 242-4755
                                                                                              Des Moines, IA 50309                                                 (800) 532-1216
After consulting with the City’s planning staff, you must file an application and pay a fee                                                      www.iowalifechanging.com/business
to the City Clerk. The Planning & Zoning Commission usually has two public discussions
at which citizens and property owners have the opportunity to comment on the proposed         The Iowa Department of Economic Development offers comprehensive assistance and
rezoning. The P&Z Commission then makes a recommendation to the City Council. The             informational materials for your small business needs. This includes regulatory licensing
Council holds a public hearing on the issue. The rezoning process takes approximately         information and financial assistance for small business start-ups and expansions.
12 weeks from application to the final decision of the City Council. To discuss a potential   Minority-and-female-owned business assistance is also available.
rezoning, contact the Urban Planning Division at (319) 356-5240.                              The Business License Information Center (BLIC) is a comprehensive clearinghouse of
Special Exceptions                                                                            information on licensing, registration, permitting and other compliance requirements
Each zoning district contains a list of permitted and provisional land uses allowed on a      necessary for operating a business in Iowa. The BLIC website is www.iowalifechanging.
property upon fulfillment of certain requirements, such as building height, parking spaces,   com/business/blic.aspx or you can call one of the numbers above to request a licensing
or access standards. Each zoning district also contains a list of special exceptions (the     packet detailed to your specific business type.
Board of Adjustment may approve uses otherwise not permitted by right in a zone). The
Board may grant a special exception when an applicant demonstrates the fulfillment of
all code requirements and standards and no substantial negative impacts to surrounding

2                                                                                                                                                                                  15
property slides from 75% the first year, 60% in year two, 45% in year three, 30% in year   property. Contact the Urban Planning Division for a pre-application consultation for a
four, to 15% in the fifth and final year of the exemption.                                 special exception. The process takes approximately four weeks from application to the
Commercial Property Tax Exemption                                                          final decision of the Board of Adjustment.
For commercial projects adding value to real estate that are located within the Urban      Site Plan Approval
Revitalization Areas of either the Central Business District or the Near Southside         Contact the Department of Housing and Inspection Services for current information
Commercial Area. There are two exemption schedules possible: a partial exemption from      concerning submission and review of required site plans. Site plans are required for
taxation on the actual value added by the improvements on a sliding scale (80% in year     construction of new buildings, additions to existing buildings, or for any change in use of
one, 20% by year 10) over a 10 year period, or a 100% exemption from taxation on the       an existing building. A fee is required for review of major site plans. The City is allowed
value added by the improvement for a period of 3 years.                                    up to 21 days to approve or deny a major site plan, although the average review process
Tax Increment Financing (TIF)                                                              takes less time.
For larger development projects that serve as a catalyst for additional development in     Contact: Housing and Inspection Services, (319) 356-5132
designated TIF districts. The tax increment is the difference between property taxes       www.icgov.org/housing
before development or redevelopment and those afterwards, which may be pledged by          Accessibility
the city to help finance project expenses.                                                 For specifications on building accessibility, contact Housing and Inspection Services
                                                                                           at (319) 356-5120. If you need use of the public right-of-way to improve accessibility,
State of Iowa Financial Assistance Programs                                                contact the Department of Public Works at (319) 356-5140.
Iowa Department of Economic Development financial assistance programs                      Construction in the Right of Way
www.iowalifechanging.com/business/startup.aspx                                             To coordinate construction activity that requires construction equipment to occupy the
LIFT—Linked Investments for Tomorrow, financial assistance through the Iowa                public right-of-way, contact the Department of Public Works at (319) 356-5140.
Treasurer’s Office                                                                         Design Review
www.iowalift.com                                                                           If you are making changes to the exterior of your building and the building is located in an
                                                                                           urban renewal area, an urban revitalization area, the multi-family in-fill area, or contains
                                                                                           a projecting sign, your exterior building design may need to receive approval of the staff
VI. Places to go for Assistance                                                            design review committee or City Council. Contact the staff person for the design review
                                                                                           committee at (319) 356-5120 to determine if your project requires a review.

Organizations and Offices                                                                  Historic Preservation Review
                                                                                           If you are making changes to the exterior of your building and the building is located in a
Economic Development Division                                                              historic district, conservation district, or your building is designed as a historic structure,
City of Iowa City                                            410 E. Washington Street      your exterior building design may need to receive approval by the Historic Preservation
Department of Planning &                                          Iowa City, IA 52240      Commission. Contact the staff liaison to the Historic Preservation Commission to
Community Development                                                (319) 356-5248        determine if your project requires this review (319) 356-5243.
Wendy Ford, ED Coordinator                                    www.icgov.org/business
Contact the Economic Development Division for assistance from the City of Iowa City
regarding business activities. This Division has access to information and individuals
throughout City departments and will assist those involved in pursuing business endeav-
ors—from entrepreneurs to industry.
In addition to providing access to information, the Economic Development Division
compiles a database of economic and demographic information for the area. Staff can
also direct individuals to other sources of information.
Working in cooperation with other City departments and the Iowa City Area Development
Group, the Economic Development Division assists developers and prospective companies
with specific commercial, office, and industrial development projects. This assistance
14                                                                                                                                                                                      3
II. City Permits, Licenses and Taxes                                                             to consider hiring an independent contractor (as opposed to an employee) as you begin
                                                                                                 to grow your business. When you are ready to hire your own employees, be sure you
                                                                                                 understand workmen’s compensation and unemployment compensation requirements.
City Permits                                                                                     See also our Employment Tax and Registration Requirements section on page 7 for more
Building Permits                                                                                 employer tax information and our Workforce Resource section on page 17 for information
Most physical changes to commercial and industrial development require a building                on recruiting and training employees.
permit. A building permit is required for any new construction, any change in use, and
most remodeling. A demolition permit is required for the demolition of part or all of a
structure.
                                                                                                 V. Financial Resources
                                                                                                 The City of Iowa City has three economic development funds and three property tax
Contact: Housing and Inspection Services, (319) 356-5120                                         assistance programs to provide direct financial assistance for economic development
www.icgov.org/housing                                                                            activities and business development projects. The amount of funding available will
Certificate of Occupancy                                                                         depend upon the characteristics of the project, how the project fits within Iowa City’s
A certificate of occupancy is required for any new structure or for any change in use. This      Comprehensive Plan, the financial need of the project, and the impact to the community
certifies that at the time of issuance, the structure complied with various ordinances           in terms of jobs created and neighborhoods revitalized. Applications are available online
regulating building construction or use and the city zoning ordinance. The building official     at www.icgov.org/business or by contacting the City of Iowa City Economic Development
can issue a temporary certificate of occupancy for an additional fee if a project is not         Division.
completely finished, but has no life safety issues.                                              Whenever you apply for financial assistance, whether through one of the City’s programs,
Contact: Housing and Inspection Services, (319) 356-5120                                         or through your bank, you should have a business plan and be well prepared to answer
www.icgov.org/housing                                                                            the following questions: 1) How much money do you need? 2) How do you plan to use
Obstruction of Public Right-of-Way                                                               the funds? 3) How will this money improve the business? 4) How do you plan to pay the
Any activity involving the utilization and/or restriction of the public right-of-way should be   money back? 5) What are your contingency plans?
coordinated with the Public Works Department by obtaining a temporary use of public
right-of-way permit. If the activity involves any form of excavation within the public right-    Iowa City’s Financial Assistance Programs
of-way, an excavation permit is required from the Public Works Department.
                                                                                                 Council Economic Development Fund
Contact: Department of Public Works, (319) 356-5140                                              For loans and forgivable loans to business development projects and programs which
Parking Facility Impact Fees                                                                     diversify and increase the property tax base by encouraging the retention and expansion
A parking facility impact fee, which the City uses to ensure the availability of adequate        of existing industry and attracting industries that have growth potential and are compatible
parking in the future, is required for residential development in most of the Near               with existing industries.
Southside Neighborhood. Revenues from the impact fees are used to provide parking                Council Economic Development Capital Fund
facilities in the Near Southside. A formula determines the amount of required off-street         For public infrastructure improvement projects (such as street improvements or sewer
parking and the amount of these fees, which are collected by the Department of Housing           line extensions) that assist business development and expand the property tax base of
and Inspection Services.                                                                         Iowa City.
Contact: Housing and Inspection Services, (319) 356-5120                                         Economic Development CDBG Fund
www.icgov.org/housing                                                                            For loans to business development projects that benefit low and moderate income
Plumbing, Electrical, or Heating Permits                                                         persons through the creation and retention of jobs. This program is intended to be for
Most plumbing, electrical, or mechanical changes to a building require a permit.                 gap financing used in combination with loan funds from local banks. All projects must
                                                                                                 meet the federal eligibility guidelines and requirement of the Community Development
Contact: Housing and Inspection Services, (319) 356-5120                                         Block Grant Program (CDBG).
Sign Permits                                                                                     Partial Industrial Property Tax Exemption
Commercial and industrial signs visible to the public from a street or public right-of-way       For projects adding value to real estate with building and/or site improvements that are
require a permit. New signs, any change in the face or structure of an existing sign, and        classified as either an industrial building, warehousing/distribution center, or research-
signs and banners for special events, also require a sign permit. The City restricts certain     service facility. Over a five year period, a tax exemption on the improvements to the
4                                                                                                                                                                                        13
Determine Your Legal Structure                                                                     types of signs, such as roof and swinging signs. A few types of signs do not require a
                                                                                                   permit. The City prohibits banners not related to a special event in any exterior location.
You may want to contact your attorney to get a full understanding of the legal structure
you should choose for your company. The structure you choose impacts your taxation,                Contact: Housing and Inspection Services, (319) 356-5120
liability, risk and control, continuity of existence, transferability and formality. Some of the   www.icgov.org/housing
more common structures are sole proprietorships, general partnerships, limited liability           Temporary Agreement for Use of Sidewalk/Public Right-of-Way for
company (LLC), and corporations (including S corporations). A one-person company                   ADA Accessibility
usually has three choices: sole proprietorship, corporation or LLC.                                In order to comply with the Americans with Disabilities Act (ADA), it may be possible to
                                                                                                   obtain a temporary agreement for the use of a sidewalk or public right-of-way to enable
Register with the State or County                                                                  local businesses to provide accessibility to persons with disabilities if existing physical
Corporations, limited partnerships, limited liability companies, nonprofits, trademarks or         barriers prevent the necessary accommodations being located on private property.
service marks should be registered with the Iowa Secretary of State. Visit www.sos.state.          Contact: Housing and Inspection Services, (319) 356-5120
ia.us/business/index.html to register a service mark or trademark and to access a copy
of the business organization guide. If you choose to structure your business as a sole             Business Licenses
proprietor, you need only register with the Johnson County Recorder.
                                                                                                   Neither the City of Iowa City nor the State of Iowa require a “general” business license,
                                                                                                   however, many specific types of businesses are required to obtain a license or permit to
Understand Your Tax Liabilities; apply with the State                                              operate. The table on page 6 lists some of those types and whether a permit or license
The simplest way to comply with tax liability is through applying on the combined business         is required and by whom. For most Iowa City permits, you apply at the City Clerk’s Office
application form available from the Iowa Department of Revenue. This is where you can              (noted CC in the table) and pay your fee there. For construction trade licensing, go to the
register online for one or more of the following: sales tax, use tax, automobile rental tax,       Housing and Inspection Services Department (noted HIS in the table). Check the table
withholding tax and corporation or partnership income tax. Visit www.state.ia.us/tax/              on page 6 and contact the appropriate governmental office to begin your application
business/business.html for more information, or read the section on Taxes on page 7.               process. We strongly recommend that you search the State of Iowa Business License
                                                                                                   database to see if your business type requires a license in Iowa.
Understand Your Legal Liabilities
                                                                                                   State of Iowa Business License Office, (515) 242-4707
Liability is risk you are exposed to when starting a business. The two main types of risk          www.iowalifechanging.com/business/blic.aspx
are tort risk and contract risk. Tort is an intentional or unintentional harm to a person or
person’s property. Examples included worker injury, product liability, automobile liability
and general liability, such as when someone is hurt on your property. Contract risk
includes financing risk and risk with vendors and customers. Almost all tort risk can be
protected by insurance while contract risk can be limited in the contract itself.

Keep Good Records
It is important that you keep excellent records from the beginning for every aspect of your
business survival. One way to ensure this is to seek the help of a professional accountant
as you get started. As you build your business, you should do what you do best, and let
the accountant help you keep records which will be very important to your banker and
for your tax liabilities. Good records can also help you analyze parts of your business
that need improvement, such as how quickly you collect from your customers and what
products may need price adjustments.

Hire Good People
Employees have many legal rights and one of the most important things you can do as
an entrepreneur is understand those rights before you hire an employee. You may want

12                                                                                                                                                                                         5
                                                                                                                                                              Contact: City Revenue Division, (319) 356-5066
        Does Your Business Type Require a Permit or License?
                                                                                                                                                              New Connections: When new water lines and sewer lines are necessary, the contractor
    Business Type                                                            Notes




                                                             County Permit
                            City Permiting
                                                                                                                                                              generally orders water and sewer service.




                                             State License

                                                              & Inspection
                             Department
                                                                                                                                                              Water Connections: Water Division (319) 356-5160
                                                                                                                                                              Sewer Connections: Building Inspection Division, (319) 356-5120

    Alcoholic                CC                   x                          Permits are issued by the state Alcoholic Beverages Division. Informa-
    Beverages                                                                tion and applications for new or renewal permits can be found on the
                                                                             Iowa Alcoholic Beverages web site www.iowaabd.com. In addition to the            IV. Starting a New Business
                                                                             electronic filing of the application the city has additional requirements
                                                                             which must be met before new or renewal licenses/permits are issued. A
                                                                             checklist of city requirements specific to alcohol permits can be obtained       Write a Business Plan
                                                                             at the clerk’s office.
                                                                                                                                                              A business plan is essential for business success. It is also a requirement if you plan
    Ambulatory Vendor        CM                                              For moving around the Pedestrian Mall and selling items.                         to seek financial assistance in the form of loans and grants or if you want to attract
    Cigarette Sales          CC                                              Application, fees and other obligations to fulfill under Iowa City’s Cigarette   investment dollars to your business.
                                                                             Education Ordinance. See also www.iowaabd.com/tobacco.
                                                                                                                                                              Writing a business plan is a big task and the exercise may teach you many things you may
    Construction Trade       CC                                              Direct supervision of contractors licensed by the City of Iowa City for that
    Licenses                                                                 particular trade is required for plumbing, mechanical, electrical gas pipe       not have known about your business and its industry. The key pieces of it will detail how
    (except electricians)                                                    installers, fire alarm, fire sprinkler installation, maintenance sewer and       you intend to sell and distribute your product or service, and how will you make, spend
                                                                             water installations, and sink installations.                                     and reinvest money in your business.
    Dancing                  CC                                              Permit necessary only if in connection with the sale of alcohol.
                                                                                                                                                              A good business plan will be organized and have a table of contents that provides great
    Day Care Centers                           x              x              Licensed through the Iowa Department of Human Services
                                                                             www.dhs.state.ia.us/Consumers/Child_Care/ChildCareMenu.html                      detail for the reader. The following table is one example of the sections of a plan and what
                                                                                                                                                              could be included within each section.
    Electricians             HIS               x                             Local and state licensing required, visit HIS office and state at www.dps.
                                                                             state.ia.us/fm/electrician/index.shtml
                                                                                                                                                               Executive Summary                 A one or two-page summary of entire document
    Funeral Homes                              x              x              Call the state Dept. of Public Health (515) 281-5099
                                                                                                                                                               Company background                Vision, mission, goals, business concept, present status, history,
    Home-based               HIS                                             See Home-based business section on page 5.                                                                          legal description, current financial status
    Business
                                                                                                                                                               Owner/Management                  Experience, education of owner(s)
    Hotels & Motels                            x              x
                                                                                                                                                               background
    Outdoor Services         CC                                              Required to serve alcohol outdoors on private property.
    Area                                                                                                                                                       Market Analysis                   Who you are selling to, industry trends, target markets, customer
                                                                                                                                                                                                 profile, competition, risks, potential
    Restaurant Food or                         x              x              Permits are required for any food-related business including grocery
    Vending                                                                  stores, restaurants, food cars, catering, certain home-based products             The Products and Services What is the product, its features and benefits
                                                                             and vending machines. Building and equipment plans must be approved
                                                                             before construction or remodeling can occur.                                      The Marketing Plan                Attracting and maintaining customers, pricing strategy, sales and
                                                                                                                                                                                                 service delivery, promotional strategy
    Sidewalk Café            PW                x              x              Both local and state permits are required. A sidewalk cafe is an area for
                                                                             the sale of alcohol, food, or beverages on City-owned property. Contact           The Market Strategy               Overall marketing message and strategy, pricing policy, sales terms,
                                                                             the Public Works Department.                                                                                        method of selling and distribution
    Swimming Pools                             x              x              Call the state Dept. of Public Health (515) 281-8722                              The Financial Plan                Assumptions underlying projections
    Tanning Facility                           x              x              Call the state Dept. of Public Health (515) 281-0415
                                                                                                                                                               Financial Statements or           3 years of Income Statements or Proformas, 3 years of Cash Flow
    Tattoo Parlor                              x              x              Call the state Dept. of Public Health (515) 281-7726                              Proformas                         Statements, 3 years of Balance Sheets, Capital Requirements,
                                                                                                                                                                                                 Exit/Payback strategy
    Vehicles for Hire        CC                                              To operate a limousine, pedicab, taxicab, or horse-drawn vehicle, you
                                                                             must obtain a permit.                                                             Supporting Information            Resumes, industry information, market surveys, advertising plan
CC - City Clerk, (319) 356-5040                                                                                                                               There are many sources of information about writing business plans; several are listed in
CM - City Manager, (319) 356-5010
                                                                                                                                                              this booklet and you can find many examples at the public library.
HIS - Housing and Inspection Services, (319) 356-5120
Johnson County Health Department, (319) 356-6040
Public Works (PW), (319) 356-5139
6                                                                                                                                                                                                                                                                 11
Every out-of-state retailer who maintains a place of business in Iowa and/or makes            Home-based Business
tangible personal property or taxable services must obtain a retailer’s use tax certificate
free of charge.                                                                               The business or professional use of a residence must be clearly subordinate to the
                                                                                              principal use of the dwelling as a residence, and the dwelling must be the primary
Contact: Iowa Dept. of Revenue & Finance Taxpayer Services                                    residence of the owner/operator of the home business. There are two types of home
P.O. Box 10457                                                                                occupation uses:
Des Moines, IA 50306-0457
From Iowa/Omaha/Moline-Rock Island area, (800) 367-3388                                       Type A occupations are those where a resident uses the dwelling as a place of work but
Tax-Fax number: (800) 572-3943                                                                no employee or customers come to the site. For example: artists, craftpersons, writers,
Obtain Iowa forms at www.state.ia.us/tax                                                      consultants. Permit not required.

                                                                                              Type B occupations are those where a non-resident employee works or where customers
III.Utilities                                                                                 frequent the site on a regular basis. For example: counseling, tutoring, hair styling. Permit
                                                                                              required from Housing and Inspection Services.
Gas and Electricity
MidAmerican Energy Company serves most of the Iowa City area                                  Certain types of businesses are specifically prohibited as home occupations. These
for gas and electricity. Eastern Iowa Light and Power Cooperative                             include: adult business uses, veterinary clinics and kennels, commercial recreational
serve a small portion of southern Iowa City.                                                  uses, commercial parking, eating and drinking establishments, medical/dental offices
                                                                                              (except for psychiatrists, psychologists, chiropractors and physical/massage therapists),
Contact: MidAmerican Energy, (800) 329-6261
                                                                                              self-service storage, industrial service or any use which changes the fire safety occupancy
Contact: Eastern Iowa Light and Power,
                                                                                              separation classification requirements for the structure.
(563) 732-2211 or (800) 732-2211
www.midamericanenergy.com                                                                     Also prohibited is any type of repair or assembly of vehicles or equipment with internal
www.easterniowa.com                                                                           combustion engines (such as automobiles, motorcycles, scooters, snowmobiles, outboard
                                                                                              marine engines, lawn mowers, chain saws and other small engines) or large appliances
Sanitation and Recycling
                                                                                              (such as washing machines, dryers and refrigerators) or any other work related to
Private waste haulers provide sanitation and recycling services to businesses in Iowa City.
                                                                                              automobiles and their parts.
Businesses should contract with a private hauler for sanitation services. Waste haulers
in Iowa City include:                                                                         The space dedicated to home occupation cannot exceed 25% of the total floor area of
     !   Hawkeye Waste Systems, (319) 351-5932                                                the principal dwelling. There can be no indication from the exterior of the dwelling unit
     !   N & N Sanitation, (319) 354-2535                                                     or accessory building (such as noise, odor, smoke, dust, excessive outdoor lighting or
     !   Waste Management, (319) 358-9000                                                     outdoor storage of materials) that there is a home occupation use on the premises.
     !   Johnson County Refuse, (319) 628-4498                                                Customers or deliveries to the home-based business occupation are not permitted
     !   For recycling services, contact City Carton Co. Inc., (319) 351-2848                 before 7:00 AM or after 10:00 PM. Commodities may not be sold on the premises except
                                                                                              for those produced on the premises or those associated with the home occupation
Telephone                                                                                     conducted on the premises. For example: a hair salon may sell beauty products. Type B
Qwest and McLeodUSA provide local phone service to Iowa City.                                 home occupations are limited to 10 clients for customers a day.
Contact: Qwest, (800) 603-6000
Contact: McLeodUSA, (800) 593-1177                                                            If your business involves food, you may need a license and should contact the Johnson
www.qwest.com                                                                                 County Health Department, 855 S. Dubuque St., Suite 217, or call 319-356-6040.
www.mcleodusa.com
                                                                                              A home-based business is not allowed any additional parking other than what is
Water and Sewer                                                                               required for the residential use, and the business cannot generate a greater volume
www.icgov.org/utilities                                                                       or type of traffic than what is normally expected in the zone which it is located. Nor can
                                                                                              it necessitate parking in excess of what is normally expected in the zone in which it is
New Service: The City of Iowa City supplies water and sewer services to businesses
                                                                                              located. Vehicles used for delivery and pick up are limited to those normally serving
within the City limits. To order new service for an existing line, contact the City Revenue
                                                                                              residential neighborhoods. Commercial vehicles more than 7.5 feet in height cannot be
Division.
                                                                                              stored in residential zones and therefore cannot be used for a home occupation.
10                                                                                                                                                                                    7
A home occupation is allowed one (1) non-illuminated sign not to exceed one (1) square       After hiring an employee, the following forms will need to be completed:
foot. The sign must be attached to the dwelling or the accessory building. It may not be         !    Federal W-4—The employee will complete the federal W-4, which is a federal
placed in the yard.                                                                                   form used by the employer to withhold federal income tax from an employee’s
Non-resident employees are prohibited except one non-resident employee may be                         pay. Visit www.irs.gov for more information.
permitted if approved by the building official through the minor modification process.           !    Iowa W-4—The employee will complete the Iowa W-4, through which the employer
The minor modification application is made through the Housing and Inspection Services                will withhold state income tax from an employee’s pay. Visit www.state.ia.us/
Department.                                                                                           tax/business/business.html for more information.
                                                                                                 !    Employment Eligibility Verification (Federal Form I-9)—Both the employer and
Taxes                                                                                                 employee will complete the federal I-9 form. All U.S. businesses are responsible
As a small business operator, you pay personal income taxes and business taxes. There                 for completing and retaining this form for each individual hired for employment
are five types of business taxes: Income, Self-Employment, Employment, Gross Receipts,                in the U.S., including citizens and non-citizens. Visit www.uscis.gov/portal/
and Excise Taxes.                                                                                     site/uscis for more information.
The amount and type of taxes you must pay vary according to the structure of business you        !    Federal W-2—Used to report employee wage and tax benefits. Visit www.irs.
select, gross revenue, and number of employees. It is important to factor the payment of              gov/pub/irs-pdf/fw2.pdf for a sample of this form.
taxes into your business planning and financial forecasts. We strongly recommend using       For more information about these requirements, visit the Iowa Department of Revenue at
an accountant to help determine your tax liability. You can also reference IRS Publication   www.state.ia.us/tax/business/newbus.html or call (515) 281-3114.
505, Tax Withholding and Estimated Taxes; www.irs.gov.
                                                                                             Hotel/Motel Tax
Employment Tax and Registration Requirements                                                 Iowa City has adopted a local option hotel/motel tax. Lodging rentals are also subject to
If your business will have one or more employees, understanding registration and             the state and local sales taxes and the hotel/motel tax of 7%.
reporting requirements is important before hiring your first employee.
                                                                                             Internal Revenue Service
Complete the following requirements as you hire employees:                                   The IRS presents small business workshops across Iowa each year, with regular sessions
    !    Federal Employer Identification Numbers (FEIN)—This is required for all             addressing Sale Distributorships, Payroll Taxes, and Corporate Taxes. The Small Business
         businesses, including sole proprietorships. Visit www.irs.gov to establish your     Tax Kit, a packet of federal forms and information, is available by calling (515) 284-
         FEIN or for more information, call (800) 829-1040.                                  4870.
    !    Iowa Business Tax Registration—Register with the Iowa Department of Revenue             !    Federal Tax Information, (800) 829-1040
         as a withholding agent for the purpose of withholding Iowa income tax on                !    Federal Tax Publications, (800) 829-3676
         compensation paid in Iowa. Visit www.state.ia.us/tax/business/business.html             !    Local Presentations and Small Business Workshops, (515) 284-4870
         for more information on Iowa Unemployment.                                          Property Tax
    !    Insurance Account—Contact Iowa Workforce Development to establish an                Iowa City levies a property tax on all real property. Property taxes are payable in two
         unemployment insurance account that is required for reporting of wages for          equal installments; the first due in September, and the second in March of the next year
         unemployment insurance purposes. Visit www.iowaworkforce.org/ui for more            for taxes for the prior year. Property taxes are the primary revenue source for the School
         information.                                                                        District, the City, and the County.
Iowa Business Tax Registration                                                               Contact: Johnson County Treasurer’s Office, (319) 356-6087
This is a combined business application form available from the Iowa Department of           www.johnson-county.com/dept_treasurer.aspx?id=923
Revenue. You can register online for one or more of the following: sales tax, use tax,       Sales and Use Taxes
automobile rental tax, withholding tax and corporation or partnership income tax. Visit      A retail sales tax permit from the Iowa Department of Revenue and Finance is required for
www.state.ia.us/tax/business/business.html for more information.                             anyone making a retail sale in Iowa. All sales of tangible personal property in Iowa—other
Worker’s Compensation                                                                        than those for processing or resale--are subject to sales tax unless specifically exempted
Most employers in Iowa are required to purchase worker’s compensation insurance. Visit       by state law. Sales of services are exempt from Iowa sales tax unless specifically taxed by
www.iowaworkforce.org/wc/faq.htm for more information.                                       state law. Further detail is available in an informational booklet titled Iowa Sales and Use
                                                                                             Tax, available from Taxpayer Services at the address or number below.

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