I want to edit pictures for people online. I have setup a website and taken care of all the programming aspects (I am a full time web developer so that was the easy part) I have decided to use Paypal for receiving payments from people. The thing I wanted some direction with was what do I need to do from a tax/legal perspective before I start taking on customers. Do I have to fill out any forms and register a business. How do I handle taxes etc. My only overheads are a few pieces of software and my own time. So there isn't any inventory or wages to keep track off. I would appreciate any guidance in this matter. Thanks 