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Example plan · Lowell, MA

Starting a Business in Lowell: Licenses, Registrations & Checklist

A step-by-step plan to open a business in Lowell: what to file first, what depends on what, and which permits come before opening day. Change the business details to fit yours.

Your businessThe plan below updates as you change these.

Permits and registrations specific to Lowell, MA

Sales tax permitMassachusetts sales tax registration (MassTaxConnect)
City of LowellHas its own business licenses, taxes or permits (listed below).
Middlesex CountyNo official page confirmed either way yet.
Local licenses and permits to obtain
  • File a Lowell business certificate (DBA) · City of Lowell City Clerk (city)
Register with these Massachusetts agencies

Startup sequence and prerequisites in Lowell

This example plan has 28 steps. What you file first decides what you can do next: later registrations and licenses wait on the ones below.

Do these first

  1. Maintain a registered agent in Massachusetts
  2. File formation documents with the Massachusetts Secretary of the Commonwealth, Corporations Division
  3. Obtain an Employer Identification Number (EIN)

Then, once those are done

  • Register for unemployment insurance (Massachusetts) — after: Obtain an Employer Identification Number (EIN)
  • Register for state income tax withholding (Massachusetts) — after: Obtain an Employer Identification Number (EIN)
  • Massachusetts sales tax registration (MassTaxConnect) (Massachusetts) — after: Obtain an Employer Identification Number (EIN)
  • Register for and file Massachusetts entity-level taxes — after: Obtain an Employer Identification Number (EIN)
  • File a Lowell business certificate (DBA) — after: Obtain an Employer Identification Number (EIN)
  • City/town clerk business certificate and local licenses — Lowell, Middlesex County, Massachusetts — after: Obtain an Employer Identification Number (EIN)
  • Obtain food service establishment / health permit — after: Obtain an Employer Identification Number (EIN)
  • Ensure certified food protection manager on staff — after: Obtain an Employer Identification Number (EIN)
  • Obtain certificate of occupancy for premises in Lowell — after: Obtain an Employer Identification Number (EIN)
  • Report new hires to the Massachusetts new hire directory — after: Obtain an Employer Identification Number (EIN)
  • Carry workers' compensation insurance (Massachusetts) — after: Obtain an Employer Identification Number (EIN)
  • Display required federal labor law posters — after: Obtain an Employer Identification Number (EIN)
  • Complete Form I-9 for each new hire — after: Obtain an Employer Identification Number (EIN)
  • Display required Massachusetts workplace notices — after: Obtain an Employer Identification Number (EIN)
  • Provide paid sick leave (Massachusetts) — after: Obtain an Employer Identification Number (EIN)
Start planObligations (27)
Government fees

Known charges: $500.00 per year.

Total incomplete: some fees unknown

26 of 28 steps have no fee amount in our data. The figures above count only the 2 steps with a recorded fee. Check each agency's fee schedule. Fees that depend on your situation: File wage reports and pay unemployment insurance contributions (Massachusetts).

File formationOct 24, 2026in 7 days
Ready to operateDec 31, 2026in 75 days
Opening dateNot setAdd a target opening date to check the plan fits
Progress0 / 28Saved in this browser

Things the formation documents depend on: a registered agent and any professional approvals.

Suggested planning date: Oct 24, 2026
Ongoing
not individually checked

File the formation documents with the state.

Suggested planning date: Nov 7, 2026
One-time
not individually checked
After: Maintain a registered agent in Massachusetts

Obtain the EIN (and apply for tax-exempt status, for nonprofits). Most registrations need it.

Suggested planning date: Nov 10, 2026
One-time
not individually checked
After: File formation documents with the Massachusetts Secretary of the Commonwealth, Corporations Division

State tax accounts, trade name, foreign qualification and publication requirements.

Suggested planning date: Nov 24, 2026
One-time
not individually checked
After: Obtain an Employer Identification Number (EIN)
Suggested planning date: Nov 24, 2026
One-time
not individually checked
After: Obtain an Employer Identification Number (EIN)
Suggested planning date: Nov 24, 2026
One-time
not individually checked
After: Obtain an Employer Identification Number (EIN)
Suggested planning date: Nov 24, 2026
Annual
not individually checked
After: Obtain an Employer Identification Number (EIN)
Statutory deadline: Nov 24, 2026 · in 38 days
One-time
checked Oct 13, 2026
Applies because: Business is located in Lowell, MA. Schedule: Valid four years from filing.After: Obtain an Employer Identification Number (EIN)

Licenses and permits you need before you operate: state, industry, local and professional.

Suggested planning date: Dec 24, 2026
Annual
not individually checked
After: Obtain an Employer Identification Number (EIN)
Suggested planning date: Dec 24, 2026
Annual
not individually checked
After: Obtain an Employer Identification Number (EIN)
Suggested planning date: Dec 24, 2026
Ongoing
not individually checked
After: Obtain an Employer Identification Number (EIN)
Suggested planning date: Dec 24, 2026
One-time
not individually checked
After: Obtain an Employer Identification Number (EIN)

Insurance, employment paperwork, new-hire reporting and workplace notices.

Suggested planning date: Dec 31, 2026
Per event
not individually checked
After: Obtain an Employer Identification Number (EIN)
Suggested planning date: Dec 31, 2026
Ongoing
checked Oct 13, 2026
After: Obtain an Employer Identification Number (EIN)
Suggested planning date: Dec 31, 2026
Ongoing
not individually checked
After: Obtain an Employer Identification Number (EIN)
Suggested planning date: Dec 31, 2026
Per event
not individually checked
After: Obtain an Employer Identification Number (EIN)
Suggested planning date: Dec 31, 2026
Ongoing
not individually checked
After: Obtain an Employer Identification Number (EIN)
Suggested planning date: Dec 31, 2026
Ongoing
not individually checked
After: Obtain an Employer Identification Number (EIN)

Recurring filings and payments, in the order they fall due.

Statutory deadline: Oct 31, 2026 · in 14 days
Quarterly
not individually checked
Applies because: Business has employees. Schedule: April 30, July 31, October 31, January 31.
Statutory deadline: Nov 1, 2026 · in 15 days
Annual
checked Oct 16, 2026
Applies because: Business operates in MA. Schedule: November 1.
Statutory deadline: Jan 31, 2027 · in 106 days
Annual
not individually checked
Applies because: Business has employees. Schedule: January 31.
Statutory deadline: Jan 31, 2027 · in 106 days
Annual
not individually checked
Applies because: Business has employees. Schedule: January 31.
Statutory deadline: Apr 15, 2027 · in 180 days
Annual
not individually checked
Applies because: Federal tax treatment is sole_prop. Schedule: April 15.
Statutory deadline: Oct 24, 2027 · in 372 days
fee $500.00
Annual
checked Oct 13, 2026
Applies because: llc formed in MA. Schedule: On the anniversary of formation.
Monthly
not individually checked
Quarterly
checked Oct 13, 2026
Quarterly
not individually checked
Monthly
not individually checked
Suggested planning dates are allowances, not agency processing times. Statutory deadlines come from the rules and are labeled as such.

Common questions about Lowell

The state licenses your industry through its own regulator, and the city and county add local permits. These are the authorities and local items on record for Lowell:

  • Contractor licensing: Massachusetts Office of Public Safety and Inspections (construction supervisor / home improvement contractor)
  • Real estate licensing: Massachusetts Board of Registration of Real Estate Brokers and Salespersons
  • Alcohol licensing: Massachusetts Alcoholic Beverages Control Commission (with local licensing board)
  • Child care licensing: Massachusetts Department of Early Education and Care
  • Health facility licensing: Massachusetts Department of Public Health
  • File a Lowell business certificate (DBA) (City of Lowell City Clerk, city)

In the example restaurant plan above, the licenses and permits are: Massachusetts sales tax registration (MassTaxConnect) (Massachusetts); Obtain food service establishment / health permit; Ensure certified food protection manager on staff; City/town clerk business certificate and local licenses — Lowell, Middlesex County, Massachusetts; Obtain certificate of occupancy for premises in Lowell. Change the industry in the form to see yours.

Sources: sec.state.ma.us, mass.gov, mass.gov

In the example plan for Lowell, requirements come from four levels. Massachusetts sets formation, state taxes and employer rules; the city and county add local licenses and taxes.

  • Federal (8): Obtain an Employer Identification Number (EIN); File federal income tax return: Form 1040 with Schedule C; Deposit federal payroll taxes; File Form 941 (Employer's Quarterly Federal Tax Return)…
  • State (15): Maintain a registered agent in Massachusetts; File Annual Report (Massachusetts); Register for and file Massachusetts entity-level taxes; Massachusetts sales tax registration (MassTaxConnect) (Massachusetts)…
  • County (1): Obtain food service establishment / health permit
  • City (3): City/town clerk business certificate and local licenses — Lowell, Middlesex County, Massachusetts; Obtain certificate of occupancy for premises in Lowell; File a Lowell business certificate (DBA)

Sources: sec.state.ma.us, mass.gov

  • Register for unemployment insurance with Massachusetts Department of Unemployment Assistance.
  • Workers' compensation: Massachusetts Department of Industrial Accidents. Required when: 1 employee
  • Massachusetts Paid Family and Medical Leave contributions: applies from 1 employee.
  • Register to withhold Massachusetts income tax from wages.
  • The example plan adds these employer steps: Report new hires to the Massachusetts new hire directory; Carry workers' compensation insurance (Massachusetts); Display required federal labor law posters; Complete Form I-9 for each new hire; Display required Massachusetts workplace notices.

Sources: mass.gov, mass.gov, mass.gov

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