I started out mowing lawns for 25.00 with a 21' Murray . After coming to this site and realizing that I would never prosper on these rates and how awful scrubs are I quickly organized. I am proud to say I have a license now and even a good ol tax id from Uncle Sam. I just bought an Exmark 36' and I can't believe the difference. Anyway, I have a guy that will work for me for the summer and I have questions. Is this guy a contractor or do I need to pay Federal tax on him. Do you guys attempt to do the tax part yourself or just pay a CPA? If so how much does a CPA usually charge? I would like to save this expense but at the same time I don't want to mess up with the IRS. Thanks for all your help!