word of mouth. you don't need to do shit with the government. does anyone here pay taxes on the lawns you mow? this is a classic young kid job. chances are you wont make much money (tax wise) anyhow. Just get word out that you do a hecka good tune job and you will have more work than you can do. I assume you are only working part time out of your parents garage anyway.
cash money my friend. craigslist, posters, forum posts, whatever. word of mouth would probably be the best bet though. maybe a bulletin board at your local hills. get a core group of people and tell them to bring your friends. price yourself slightly lower than the shop, and you are paid (for a young teenager).