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How do you legally start an online business or service?

I want to offer classes online in objects of religious studies after I graduated with my degree in religious studies. Caricherei perhaps $ 10 or $ 20 per person per class and offer items like: The introduction to world religions, learn to read and write the jew, the introduction to Judaism, the introduction to the ancient religions, etc.. I myself have taken a class in general Taoism like this and I really enjoyed. But how do this legally? You must obtain a business? How do taxes? What else should I know about starting up a business online? Thank you.

Thanks Heron By The Sea!

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