Lake and Porter County Business License: Gary, Hammond and Northwest Indiana

If you plan to open or run a business in Lake, Porter or LaPorte County, you will deal with at least three layers of rules: the state, the county, and the city where the business or the job site sits. Indiana does not issue one business license that covers all three. Northwest Indiana cities also license differently from one another, so the rule that applies in Gary may not apply in Hammond or Michigan City. This guide covers what we could verify, what is still unconfirmed, and which office to call for each answer.

This is informational content, not legal or tax advice. Local rules change, and the issuing office makes the final call on your situation. Talk to a qualified attorney or CPA before you choose an entity type or make tax decisions.

Start with the state filing

Most businesses file with the Indiana Secretary of State, Business Services Division before they apply for any local license. An LLC files Articles of Organization (State Form 49459) for a $95 filing fee. A corporation files Articles of Incorporation (State Form 4159) for the same $95. A Business Entity Report costs $32 and is due every other year, with the first report due two years after formation. Start at the Indiana Secretary of State business page and file online through INBiz.

Every entity must keep a registered agent and a registered office in Indiana. The agent can be an Indiana resident whose business office matches the registered office, or a business entity authorized to do business in Indiana. The registered office must be a street address, since a P.O. Box is not sufficient unless it comes with a rural route reference. Your business cannot act as its own registered agent.

If you operate under a name other than your legal name, the filing depends on your structure. A registered LLC or corporation files a Certificate of Assumed Business Name (State Form 30353) with the Secretary of State for $20 per name online through INBiz. Sole proprietors and general partnerships record the assumed name with the county recorder where the business is located, and each of Indiana's 92 counties sets its own recorder fee. You can also reserve a business name for 120 days for $10.

Indiana has no single business license

The Indiana Business Owner's Guide states that the state has no one comprehensive business license. Depending on what you do, you may still need three things. First, a profession-specific license from the Indiana Professional Licensing Agency. Second, a Registered Retail Merchant Certificate from the Indiana Department of Revenue for $25 if you sell taxable goods, since the state sales tax rate is 7%. Third, local permits or zoning approval from your city or county. The city or county layer is where Northwest Indiana businesses most often get tripped up, so the rest of this guide focuses on it.

Lake County: Gary and Hammond

Gary

The Gary Building Department licenses contractors. Gary also has a reciprocity rule that considers licenses issued by other Indiana municipalities. That can matter if you already hold a contractor license in a neighboring city. The rule appears in a city news notice on gary.gov and in section 105-431 of the municipal code, but the details still need to be confirmed before you rely on it.

We could not confirm Gary's exam fee, license fee, renewal fee or bond amount from an official page. Treat any Gary contractor fee or bond figure you see on a vendor site as unverified. Contact the Gary Building Department at [email protected] or (219) 881-1377 and ask for the current fee schedule, the bond requirement, and whether reciprocity applies to your trade. We also did not verify a separate Gary general business license, so ask the department whether your business type needs any other city registration.

Hammond

Hammond handles general business licenses and contractor licenses through different offices. The Hammond City Controller issues the general business license for $105. That license expires June 30. An application received after July 31 carries a $200 late fee, for a total of $305. No bond is listed for the general business license.

Hammond contractor licenses are separate from the general business license. The city's contractor application form lists $200, with a $100 renewal due in January. Confirm both amounts with the Hammond Controller before you pay, because we could not check them against a current fee schedule.

Other Lake County cities and unincorporated areas

Merrillville and other Lake County towns set their own licensing and permit rules. We did not verify their license fees for this guide. If the job site is inside a city, the city's building or clerk office governs it. If the site is in unincorporated Lake County, ask the county building office. Do not assume a county rule applies inside city limits, or that a city rule applies outside them.

Lake County contractor and general contractor licenses

We did not verify a Lake County-wide contractor license or general contractor license fee. In practice, the question is which jurisdiction issues the license and permit for your job. Ask the building office for the jurisdiction where the work happens, then ask whether it recognizes licenses from other Indiana cities. Gary is the one place in this guide where a reciprocity rule has been identified, and even there the details need confirmation.

Porter County

Porter County is covered by county and city offices, with the same split between unincorporated areas and incorporated cities. We did not verify a Porter County business license or a Porter County contractor registration fee for this guide. For a Porter County project, contact the county building or planning office for unincorporated work. For a project inside a city such as Valparaiso or Portage, contact that city directly.

Porter County's county income tax rate is 0.50% for residents as of January 1, 2026, which is one of the lowest in the region. The rate that applies to you depends on the rules in the income tax section below, not just on where the business is located.

LaPorte County and Michigan City

LaPorte County contractor registration fees are not confirmed. Contact the LaPorte County building department before you bid a job in the county, and confirm the fee and any registration requirement in writing. Michigan City is in LaPorte County, so a project inside city limits will usually go through the city's own building or zoning office. Ask Michigan City whether it needs a permit for your project before you assume the county process applies.

Permits: building, zoning and trade work

Permits and licenses are separate. A license lets you do certain work or sell certain services. A permit approves a specific project at a specific address. Most construction, renovation and some sign or occupancy work requires a permit from the office with jurisdiction over the site. For a Gary building permit, that is the Gary Building Department. For a Hammond project, check with the city. For unincorporated Lake or Porter County, check with the county. For LaPorte County, the county and Michigan City each have their own process.

Zoning approval is a separate question from licensing. A home-based business, a new storefront, or a change of use can require zoning approval from the city or county even if you already hold the required license. Before you sign a lease or buy a building, ask the local planning office whether the intended use is allowed at that address.

Income tax and local taxes: residence and work location

Indiana income tax has two layers: the state rate and a county local income tax. The state flat adjusted gross income tax is 2.95% for 2026, and it is scheduled to fall to 2.90% in 2027. County rates are set by county, and the rates below took effect January 1, 2026, under Indiana Department of Revenue Departmental Notice #1.

County	County income tax rate (effective January 1, 2026)
Lake	1.50%
Porter	0.50%
LaPorte	1.45%

The county that applies to you depends on your situation. An Indiana resident is taxed at the county rate for the county of residence on January 1. A person who lives out of state on January 1 is taxed at the rate of the county where their principal work or business is located. For example, an Illinois resident who works in Lake County is taxed at the Lake County rate. This second rule does not apply to every Chicago-area commuter in the same way, so check your residence and work facts with a CPA before you assume which county applies.

Some cities add local food and beverage taxes. Hammond has a 1% food and beverage tax in effect since August 1, 2024, and Merrillville has a 1% tax in effect since February 1, 2024, according to the Department of Revenue table. If you run a restaurant, bar or food business in either city, add this tax to your setup checklist and confirm the current rate with the Department of Revenue.

Fees we verified and fees to confirm

The table below separates what is published from what is still open. Use it as a starting point, then confirm each item with the office listed.

Office	Item	Amount or status
Indiana Secretary of State	LLC Articles of Organization	$95
Indiana Secretary of State	Business Entity Report	$32 every other year
Hammond City Controller	General business license	$105, expires June 30; $305 if applied for after July 31
Hammond Controller	Contractor license	$200 application, $100 January renewal; confirm
Gary Building Department	Contractor exam, license, renewal and bond	Not confirmed; call (219) 881-1377
LaPorte County building department	Contractor registration	Not confirmed; call the department
Indiana Department of Revenue	Registered Retail Merchant Certificate	$25 if selling taxable goods

Step-by-step checklist for Northwest Indiana

1. File your entity with the Secretary of State and confirm your registered agent and registered office.
2. Identify the city or county where the business will operate and where each job site sits.
3. Check whether your profession needs a state license from the Indiana Professional Licensing Agency.
4. If you sell taxable goods, obtain a Registered Retail Merchant Certificate from the Department of Revenue.
5. Apply for the local general business license from the city's controller or clerk, and confirm whether any bond is required.
6. Apply for any local contractor license from the building office for each jurisdiction where you work.
7. Pull a permit for each project before work starts, and confirm whether zoning approval is needed for the address.
8. Calendar the renewal dates: the Business Entity Report every other year, the Hammond general business license each June 30, and the Hammond contractor renewal each January.

Resources for local help

The Indiana Department of Revenue handles state and local tax questions, including the county income tax rules above. The Indiana Small Business Development Center offers business advising, and it is a useful place to start if you are weighing an entity choice or a licensing plan. Federal small business resources for Indiana are listed at the SBA Indiana district page.

When to get professional help

Talk to an attorney before you choose between an LLC and a corporation, sign a lease with personal guarantees, or take on a partner. Talk to a CPA if your residence and work locations differ, if you work in more than one county, or if you operate in a city with a food and beverage tax. Ask the local building official before you bid a job that requires a permit or a contractor license in a jurisdiction you have not worked in before.

Disclaimer: This article is informational content, not legal or tax advice. Fees, rates and deadlines were checked against the sources named above at the time of research, but local offices change their requirements. Confirm every figure with the issuing agency before you file, pay or rely on it.