1.  Look at several websites you like, take notes about what you like and don't like about them and then set something up similar to that.  Note that you'll need to have someone who can host a business site and you'll probably want to back it up.

If you are selling things from your website, you need to set up a way for payment (paypal and credit cards) as well as having a professional company to make sure it is secured.

2.  Word of mouth for beginners.  Depending on what you are teaching you might be able to advertise (with permission or payment) on some sites that have a lot of type of people you are looking for.  You can hire an advertising firm to help if you can afford it.  Register your site with the major search engines.

3.  You'll need to contact your state's business commerce dept (can't think of the right name) and file and pay fees to become a business.  If possible, you can use something like legalzoom or a lawyer to help you write things up easier.  Look into it first and compare the alternatives.

4.  Get a real tax accountant who's been registered by your state, they'll be able to inform you of all that.  Since you live in CA, expect to be screwed over on taxes.

5.  Secure your website and have backups.  Have a lawyer.  Don't let friends do everything.  Have a second accountant to look over things everyone once in a while in case the first one is screwing you over (like charging you money for depriciation). 

WARK!

Thus Spoketh Winterclaw: a blog about a Winterclaw who speaks from time to time.

 

(using Poser Pro 2014 SR3, on 64 bit Win 7, poser units are inches.)