As a notary, a business license is not required. The most accurate source of information is the county and city in which you reside. As long as you do not do business from a particular address, and you are working as a mobile notary, the licenses are not needed. Do check with your local city & county government to be certain!
Yes, all income must be reported to the IRS. When you receive gifts, you are supposed to report that as income as well, but I know of no one who has a business license to have birthday presents |