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It really depends on the content and where you get the content. Obviously if you are shooting XXX content you MUST have all 2257 docs. However if you are starting a few free sites and use galleries provided to you they will most likely not have any material that is above R rating. In this case I do believe you are not responsible for the documents. Now if you want to show more then R, like some HARD R or softcore stuff you must make sure you get 2257 documents for every bit of material you have and list your 2257 compliance page.
Basically the best way to figure this out is cruise some sites. Look at there material and look at the site to see what (if any) documenting notes they have. Some document even pg-13 stuff so you can see how that is done.
As for biz license I always recommend you have one when doing business. Even if its the beginning stage of your business it is always best to have your state, federal and IRS documents in order. Our legal stuff was the very first thing we took care of to be honest and it cost us over $20k to go thru a lawyer and make sure our pay site was fully legal. Mind that was for more then just our license, it was all our releases, 2257 compliance stuff, our LLC, and a few trademarks and copyright documenting. Which if you are opening a paysite you may want to look into all of these.
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