Federal law includes the Americans with Disabilities Act (ADA), anti-discrimination measures and taxes. The ADA was signed into law in 1990. Title III requires new public accommodations and facilities being remodeled to be accessible to the disabled. It requires existing buildings to have barriers to disabled access removed if readily achievable and to provide auxiliary aids and services. The accessibility provisions apply regardless of the size of the business. A person is regarded as disabled if the person has, has a record of, or is regarded as having, a physical or mental impairment which substantially limits a major life activity. Under other federal laws, it may be illegal to deny service to a client based on that client’s race, color, religion, sex, national origin, or age. Perhaps the most pervasive federal influence in a small business’s life is the Internal Revenue Service (IRS). More information is available at http://www.irs.gov/businesses/small/index.html.

States authorize the school therapists attend and often assess taxes. Currently 66% of the 50 states directly regulate massage. (Of the five most populous states, only California does not have state licensing.) This is probably a tremendous convenience to the therapist who may be able to move the business within the state without re-licensing. In states where massage is regulated by the cities, moving two miles from one town to another can often involved a lengthy re-application process.

Counties may have regulations of which to be aware. In California, for example, counties require businesses which are not operated in the owner’s name (“Sally Johnson”) to file a fictitious business name statement, for which a fee is charged. State law provides that a business cannot sue unless such a statement has been filed.

In a minority of states, about one-third (including the largest, California), massage is licensed locally or at the county level. Also at these levels are building and zoning codes and business licensing.