So you want to open a lemonade stand...

Journalist John Stossel looked into what it would take to open a legal lemonade stand in New York City. He found he had to:

-- Register as sole proprietor with the County Clerk's Office (must be done in person)

-- Apply to the IRS for an Employer Identification Number.

-- Complete 15-hr Food Protection Course!

-- After the course, register for an exam that takes 1 hour. You must score 70 percent to pass. (Sample question: "What toxins are associated with the puffer fish?") If you pass, allow three to five weeks for delivery of Food Protection Certificate.

-- Register for sales tax Certificate of Authority

-- Apply for a Temporary Food Service Establishment Permit. Must bring copies of the previous documents and completed forms to the Consumer Affairs Licensing Center.

Then, at least 21 days before opening your establishment, you must arrange for an inspection with the Health Department's Bureau of Food Safety and Community Sanitation. It takes about three weeks to get your appointment. If you pass, you can set up a business once you:

-- Buy a portable fire extinguisher from a company certified by the New York Fire Department and set up a contract for waste disposal.

We couldn't finish the process. Had we been able to schedule our health inspection and open my stand legally, it would have taken us 65 days.

If you're thinking running a lemonade stand might be a good summertime activity for your kids, you'd better start working on it now.