Greetings fellow Young Entrepreneurs,

I am at a crossroads in my life where I want to leave the proverbial "corporate rat race" and enter into a harder, but ultimately more fulfilling role as a self employed person. This said, my target is using my talents with event photography (e.g. weddings, sporting events, outside portraiture), sales of prints (landscapes, etc.), photo restoration & retouching, and also other graphic design services (flyer, CD covers, etc.).

In any case, the main aspect of the job - the one that involves services at a single location, which will likely be my home at first, are "easier" to get off the ground. However the travelling photography aspect, that is going from place to place to shoot pictures is where my questions begin as I cannot find information online that tackles these questions from my particular, strange viewpoint.

I am planning to start up an LLC as a sole proprietor to get things rolling; in this case I can have some limited protections of my personal assests while still being able to file taxes on my personal return (and any accompanying estimated taxes). I would get set up and then pursue a State license (Alabama) and one for the county I am located in for photographic and design services (though honestly the latter is something I haven't found a specific license type for, so it may not require one).

Question 1 - If I register in my home county, do I have to have a license in every other county or municipality/city I want to shoot in? For example, if there is a wedding in the next town, do I need to have a license from there in order to go and shoot pictures, even though my final work will be done back in the original county? If someone were to have an out of state wedding, would I then need a license there, too? That could become very involved, especially for a starting business.

Question 2 - I've figured out most of how sales taxes are applied, except exactly WHEN to apply which local taxes. Most sources indicate it is the point at which tangible property is exchanged, others where the sale is finalized/closed. If I directed everyone to come by a particular location anywhere within my home county, then I would apply the applicable state and county taxes to the sale and remit to the appropriate agents. This means, if I meet anywhere out of the home county, I would have to apply THOSE OTHER local taxes and remit to those other agents, correct? For all intents and purposes it seems that finalizing business in your home county is the best (easiest) route to take.

Question 3 - If sales are to people outside your state, you do not collect sales taxes on those sales if the destination is out of state, right? In those cases, the responsibility is on the consumer to report it as a use tax.

Question 4 - Does an LLC need to be created only once per entity? I assume it is by state and therefore not as onerous at Question 1.

I'm planning to speak with a tax lawyer but beforehand thought to get the pulse from this forum, hopefully someone who is doing similar work.