It depends on what you mean by Freelance. If you will decorate cakes as an independent contractor for other cake-decorating businesses than no, you don t need a license.Depending on the scope of your business you may want to protect yourself though. A DBA, or Doing Business As, would let you conduct business under another name (Awesome Cakes), and get a tax ID number from the federal government so that you don t have to use your social security number.If you thinking of a bigger business, you may want an LLC to protect your personal financial assets from you business debts.Good luck with the cakes!
As long as it stays family or hobby size its a super gray area. The instant she advertises (Business cards, brochures, web-site), she best have a business license, a licensed kitchen and insurance.