I tried to open a lemonade stand

Here’s some of what one has to do:

— Register as sole proprietor with the County Clerk’s Office (must be done in person)

— Apply to the IRS for an Employer Identification Number.

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— Complete 15-hr Food Protection Course!

— After the course, register for an exam that takes 1 hour. You must score 70 percent to pass. (Sample question: “What toxins are associated with the puffer fish?”) If you pass, allow three to five weeks for delivery of Food Protection Certificate.

— Register for sales tax Certificate of Authority

— Apply for a Temporary Food Service Establishment Permit. Must bring copies of the previous documents and completed forms to the Consumer Affairs Licensing Center.

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