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I'm afraid I don't know the answer to your question about what business form to take. There are a lot of people here more knowledgeable than I in that area.

But talking about dipping chocolates in the basement raised a red flag for me.
Several years ago, I was planning on going into business myself as a cake decorator-- weddings, birthdays, etc.
The first thing I was told was that I couldn't bake in my own home unless I'd met a myriad of strict safety, sanitary, and health regulations imposed by the State-- it essentially equated to remodeling a significant part of the house.

Perhaps you've already worked past this issue, but if not it's just something to consider, especially as a renter.

Chocolate dipped ice cream sure sounds good...
Who are your target customers?

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