Starting a record label?

Do I have to pay business taxes just for coming up with the name? I'm investing like 0 dollars in mixing and mastering because I have the hardware & software.

Update:

To Micah Bryant. I'm a sound engineer that can blast your pretentious *** for daring to be inquisitive. I'm just a guy who's planning to start a label but I want to know if I need to pay business taxes just for creating a name. Simple as that. If you're not going to help then do not answer.

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