Legal requirements for starting a small business in New York:

1. Business structure:

   The first step in starting a small business in New York is deciding on the business structure. The options include sole proprietorship, partnership, limited liability company (LLC), corporation, among others. Each structure has its own legal formalities and requirements.

2. Business License:

   Most businesses in New York require a license or permit to operate. The type of license or permit required will depend on the type of business and its location. There are numerous state and local agencies that issue licenses and permits, and obtaining them can be a complex process.

3. Register the business with the State:

   New York Secretary of State requires businesses operating in the state to register with them. This involves filing the business name, address, ownership information, and other essential details. The registration process varies depending on the chosen business structure.

4. Taxes:

   Small businesses in New York are subject to various taxes such as sales tax, property tax, and income tax. Business owners are responsible for reporting and paying all applicable taxes. Business owners can seek help from an accountant or tax professional to ensure that they are meeting all requirements and deadlines.

5. Employment Laws:

   If the small business will be hiring employees, there are various employment laws that must be followed, such as minimum wage requirements, overtime rules, workers' compensation, and anti-discrimination laws. Business owners should become familiar with state and federal employment laws.

6. Permits and Zoning:

   Depending on the location and industry, obtaining permits and complying with zoning laws is another critical requirement. The NYC Department of Small Business Services can provide specific requirements and information for your location and business type.

In summary, starting a small business in New York requires compliance with various legal requirements, and failing to adhere to them can result in severe penalties or legal problems. Additionally, business laws may change with time and therefore, it is crucial to stay up-to-date with the current laws and regulations. The best approach is to enlist the assistance of an experienced attorney or business consultant to guide you through the process and ensure legal compliance.