Couple of things - yes, you need to file an assumed name certificate with the state (secretary of state's office) and with your county clerk (all the counties that you intend to offer your services in). You should also look into a LLC. A little more paperwork and the fee is higher - but, it will protect your personal assets should something go wrong with the business. Example, a tree branch falls the wrong way and damages a car - the car owner can sue your business and only your business if it is a LLC. But, if you are a sole proprietor, you are the business and if they sue the business they will also sue you personally - and could take your house, retirement accounts, etc. And, as a LLC - you would be taxes just like a sole proprietor - so no difference there. Lastly, there are very specific rules regarding independent contractors - very specific and if you violate them, the IRS and state taxing agency can not only make you pay back taxes on their behalf but could add thousands in fines and penalties. Make sure you read and understand the rules - they can be found on the IRS's website.

Your husband's cousins would be considered independent contractors. You may want to check the IRS web site for information on what you and they must do to correctly report the money you pay them. If your husband is climbing tall trees and trimming them in addition to doing basic pruning, he may need a license for that. You can find out by calling your city clerk's office. He would also need liability insurance.

deanam, Since you have a business you should follow 10 Steps for Starting a Business in Texas. This will make sure you register your business properly and get all the documents submitted. These steps will also go over the DBA process. Licenses are done on the local level, but I do not believe you need a license for a lawn care business. If you are planning on working on commercial lawns, they may require you to have insurance. We have two articles on Small Business Insurance Small Business Insurance - Part 1: What Type of Insurance Do I Need? Small Business Insurance - Part 2: Finding and Buying the Right Policy If you have additional question, please feel free to post them here. JimD