This really is dependent on where you live in the world.
My best recommendation for this is to speak with a local small business friendly accountant or see if there is a local small business advocate (perhaps a local Economic Development Authority or Small Business Administration (SBA) or local incubator / co-working space with fellow entrepreneurs you could speak with).
- mike vizdos
It depends on your location. Research taxes and permits needed for your city and state. I am based in New York State, which for me meant quarterly sales tax according to my county's rate (or yearly if sales are less than $3,000 a quarter). Since I had a partnership and no other employees, I filed my yearly income tax.