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Will you be incorporating? How many employees will you start with? Am I correct that you will not be dealing with any hazzardous materials?
I suggest you incorporate your business either as a limited liablity company or a corporation, an S corporation. Both of these types of business entities provide limited liablity protection but avoid double taxation. You would then register your business with the state because you will have to handle withholding. Depending on the city and county in which you locate your business you may need to get a local business license. Here is a link to the CA site where you select the city and state to see what licenses and permits you might need for janitorial services. http://www.calgold.ca.gov/Default.asp?VW=CC If you have more questions let me know.
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