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Since the different legal forms of business have different benefits both from a tax viewpoint and also from a liability point of view, I would strongly recommend that you talk to a business counselor before you do anything especially spend money. l would call the local office of SCORE (go to the link below and input your zip code to find the chapter nearest you), the advice is FREE.
The counselor at SCORE will most likely advise you to write a business plan which is very good advice because it will force you to dig out all of the start up details and the different legal structures and force you to also understand all of the aspects of this business including the customers you’ll concentrate on (your market) and how you’ll go after them.
You’ll need to register the business with your state controller’s office and make sure that you check to see whether any city and county licenses are needed where you live. All of this will come out in a business plan.
Try linking to YCHANGE International and read some of the articles especially the ones about a business plan and starting a business.
Here are also some tips of the top things to focus on when choosing a name.
Good luck!