When opening a business in the USA, you have a choice of which way to legally structure the business. For example, you can create a sole proprietorship or register/create a corporation or LLC. In deciding which entity is appropriate for a resturant business, there are a number of important issues to consider. For example, what steps are involved in creating the entity? How will any income be taxed? To what extent will the business entity or owners be liable if there is an issue?