05 Maret 2008

Panduan Bisnis SPBU di Negara Bagian Illinois, AS

Berikut adalah panduan melakukan bisnis SPBU yang dikeluarkan oleh Departemen Perdagangan dan Kesempatan Ekonomi Pemerintah Negara Bagian Illinois, AS. Disajikan dalam bahasa asli yaitu bahasa Inggris agar bisa menjadi acuan yang otentik. Versi asli dan lengkap bisa dilihat di http://www.revenue.state.il.us/taxinformation/motorfuel/mftandmfut.ht%20http://www.state.il.us/osfm/PREFP.HTM

Business Profile : Gasoline Station - SIC 5541

I. BUSINESS PROFILE: Gasoline Station - SIC 5541

Retail selling of gasoline is regulated by the State of Illinois' Office of the State Fire Marshall (OSFM). A Permit is required from the OSFM to construct or alter a self-service gasoline station. (This Permit does not apply to underground storage tanks at such facilities.) Standards and rules that must be satisfied by applicants are established by the Office of State Fire Marshal, as well as others, such as the National Electrical Code, published by the National Fire Protection Association. Self-service gasoline stations also are subject to inspection by local jurisdictions.

Before anyone may test, remove, install, upgrade, repair or reline an underground storage tank designed to contain "regulated substances"*, he or she must obtain a Permit from the OSFM's Division of Petroleum and Chemical Safety, pay an annual certification fee. A separate fee and permit is required for each site where an underground storage tank system will be installed, repaired, replaced, relined or removed. (Persons who do repairs above grade level for themselves don't need to pay a fee or be certified.) Permits are valid for 6 months, and contractors may request a 6 month extension prior to expiration. Violation of this Act may result in fines and revocation of registration. *These substances include hazardous substances and petroleum products. For more information contact:

Office of the State Fire Marshal (OSFM)
Division of Fire Prevention
James R. Thompson Center
100 West Randolph, Suite 11-800
Chicago, Illinois 60601

Any person acting as a distributor, supplier, receiver or bulk user of motor fuel in Illinois must apply for and obtain a Motor Fuel License from the Illinois Department of Revenue (IDOR). An applicant must have an Illinois Business Tax Number (IBT#) to be licensed to sell fuel in Illinois. Applicant corporations must be registered with the Illinois Secretary of State. Applicants must have no outstanding or unpaid tax assessments in Illinois or base state. Applicants must file a bond or surety. For more information contact:

Illinois Department of Revenue
Taxpayer Services Bureau
Motor Fuel Division
101 West Jefferson St
Springfield, IL 62794
(217) 785-6593

All weighing and measuring devices used for commercial purposes must be inspected by the Department once each year. Devices that meet the prescribed requirements are certified with a state decal. For more information contact:

Illinois Department of Agriculture
Bureau of Weights & Measures
State Fairgrounds, P.O.Box 19281
Springfield, IL 62794-9281
(217) 785-8301

If the name of a business is different from the owner(s) exact, full, legal name(s), the Illinois Assumed Name Act requires Sole Proprietorships and Partnerships to register with the office of the city or county clerk where the business is located.

Under the Illinois Revised Uniform Limited Partnership Act of 1986, limited partnership filings became centralized with the Secretary of State. The Division has a Chicago office, which should only be used for filing purposes. Contact the Limited Partnership Division at:

Room 357, Howlett Building
Springfield, Illinois 62756
Voice 217/785-8960 17 North State, Room 1137
Chicago, Illinois 60602
Voice 312/793-2872

TDD: 1-800/252-2904

A Limited Liability Company (LLC) is the non-corporate form of doing business that provides its owners with limited liability, flow-through tax treatment and operating flexibility through participation in management of the business. The LLC is well suited for every type of business venture, except banking and insurance which are prohibited by Statute. Examples of acceptable businesses are: farming, agricultural services, mining, construction, manufacturing, transportation, wholesale and retail trade, investment companies, insurance agents, real estate brokers, all types of real estate ventures (except real estate appraiser), hotels, personal and business services, automotive sales and services, amusement and recreation, health services, accounting, architecture and other professions, just to name a few. Many are family owned and others are closely held. Additionally, the multitude of sole proprietorships in Illinois could obtain personal limited liability protection by restructuring as an LLC with a minimum of two owners. The LLC form is not likely to be attractive, however, when it is expected that the interests of the business will be widely-held or publicly traded, because flow-through tax treatment is unlikely to be available to such businesses. For a packet containing organization information, write or call:

Limited Liability Company Division
Room 359, Howlett Building
Springfield, Illinois 62756
Voice: 217/524-8008
TDD: 1-800/252-2904

Corporations and S Corporations must register with the Secretary of State's Office. Booklets are available upon request on organizing domestic corporations (headquartered in Illinois) or foreign corporations (headquartered out of state or out of country). Contact the Secretary of State, Business Services:

Howlett Building
Room 328
Springfield, Illinois 62756
Voice: 217/782-6961 17 North State
Room 1137
Chicago, Illinois 60602

TDD: 1-800/252-2904

Federal - General Partnerships, Limited Partnerships, Limited Liability Partnerships, Limited Liability Companies, Corporations and S Corporations all must have a Federal Employer Identification Number (FEIN). Sole Proprietors that DO NOT pay wages to one or more employee(s) or file excise tax returns (including returns for alcohol, tobacco or firearms sales) may use his or her social security number. Otherwise, Sole Proprietorships must have a FEIN. The Internal Revenue Service has criteria for determining whether a worker is an employee or an independent contractor as well as a Tax Guide for Small Business and various registration forms. For free tax information call or write:

Internal Revenue Service
Forms Distribution Center
PO Box 8902
Bloomington, Illinois 61702-8902
Voice: 1-800/829-3676
TDD: 1-800/829-4059

State - If you plan to hire employees, buy or sell products wholesale or retail, or manufacture goods, you must register with the Illinois Department of Revenue (IDOR). A registration kit can be obtained by contacting the Illinois Department of Revenue at 1-800/732-8866, TDD: 1-800/544-5306 or by writing or visiting Revenue at:

100 West Randolph
Suite C-300
Chicago, Illinois 60601 101 West Jefferson Street
PO Box 19030
Springfield, Illinois 62794-9030

Voice: 1-800/732-8866
TDD: 1-800/544-5304

Workers' Compensation:
All employers must provide workers' compensation to cover employee's accidental death, injury or occupational diseases arising out of the course of employment. Worker's compensation coverage is most commonly arranged through private firms or agents. Annual premiums are based on company payroll, loss experience and type of business. Temporary workers who receive no other company benefits must be covered under workers' compensation. For further information contact:

Illinois Industrial Commission
100 West Randolph, 8-200
Chicago, Illinois 60606
Voice: 312/814-6611
TDD: 312/814-2959

Unemployment Insurance:
If your business hires employees, you may be required to make unemployment insurance contributions to the Illinois Department of Employment Security(IDES). To determine liability, complete a "Report to Determine Liability" form and submit it to: Illinois Department of Employment Security, Unemployment Insurance Division:

401 South State
Chicago, Illinois 60605
TDD: 312/793-9350 (Statewide) 555 South Pasfield
Springfield, Illinois 62704

Poster Display Requirements:
Federal and state laws require certain posters be displayed on business premises to inform employees of their workers' compensation rights and benefits. Businesses with 15 or more employees must display the "Equal Opportunity Is THE LAW" poster, available from the Equal Employment Opportunity Commission, 800/669-3362, TDD: 800/669-6820. Businesses with one or more employees must display the "Occupational Safety & Health Administration's Safety" poster, "Family Medical Leave Act", "Fair Labor Standards Act" and the Employee Polygraph Protection Act" posters. These posters are available by contacting the US Department of Labor at 312/353-0127. The Illinois Department of Labor (IDOL) requires employers to display the "Notice to Employers and Employees" poster which describes all IDOL and most state posting requirements for Illinois businesses.

Labor Laws:
Businesses also must comply with the Illinois Wage Payment and Collection Act, Minimum Wage Law, Six Day Work Week Law, Child Labor Law and the Toxic Substance Disclosure Law. For information on these laws contact the IDOL at 217/782-6206 or 312/793-2800.

Many communities require businesses to be licensed or registered and comply with local zoning ordinances. Contact the city or county clerk for information on licensing, zoning, inspections, sign restrictions, and other local requirements.

Many resources are available to help start a business. An excellent resource for general business information is the Illinois Department of Commerce & Economic Opportunity (DCEO) handbook, Starting a Business In Illinois. This publication also includes a feasibility checklist and a business plan outline. For information regarding state licenses, permits, registrations and assistance programs contact in the First Stop Business Information Center by calling 800/252-2923, or on-line via the World Wide Web at http://www.illinoisbiz.biz/. For assistance in determining Federal licenses, permits, registrations and assistance programs contact the Federal Information Center at 800/688-9889.

The Illinois Small Business Development Center Network is a valuable resource for new and expanding businesses in Illinois. Within the Network are: Small Business Development Centers provide individual counseling and training seminars on management, marketing and financial issues that concern starting and operating small businesses, as well as assistance in preparing a business plan; Procurement Technical Assistance Centers that help businesses identify and compete for government contracts; International Trade Centers that offer counseling, research data and training materials for businesses entering the global marketplace.

Also available to new or expanding entrepreneurs are the Offices of Minority and Women's Business Development which respond to individual, local and regional advocacy needs of those business populations. Information on any Network participant or the Offices of Minority and Women Business Development is available by contacting DCEO's Business Assistance line at 800/252-2923.

The federal government's Small Business Administration (SBA) provides several programs and services, including training and educational programs, advisory services, publications, financial programs and contract assistance. The SBA also offers specialized programs for women business owners, minorities, veterans, international trade and rural development. For more information call the SBA at 312/353-4528 or 217/492-4416, TDD: 312/886-5108 or 217/492-4418.

The Service Corps of Retired Executives (SCORE) and the SBA conduct seminars at various locations in Illinois on starting and operating a business, and provide individual counseling. For more information on SCORE, phone 312/353-7723, TDD: 312/886-5108.

Your local library is an excellent source of information. Contact your local library for a listing of publications related to the kind of business you are interested in starting.

Note: Every effort has been made to ensure that the information contained in this document is comprehensive and accurate. However, this is not a legal document and should not be used to determine legal liability. 4/03

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