Question about how to legalize a small business?

My boyfriend has opened his own gaming shop, the thing is it has been running out of his garage, its a big garage in a business district. I was just wondering, how do we go about getting a tax number and getting all legal and everything? I actually didn't think we were going to need one but someone is being a jerk because my boyfriend is good competition and the guy is scared so now he is talking stuff about hes going to get in trouble, etc. Who do we talk to and how much is it?(Please no jerks on here just to be as*ses talking about it being in the garage, he actually has been making money) Thanks for any advice u can give.

I am in Illinois.. if that helps any!

legalzoom.com

Register w/ state as sole proprietor, and get a city license and join the BBB - and don't forget to keep honest books and pay taxes.

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