Do I have to start business?

[Siilia]

Hello!
I play a guitar and like to do covers. I have done many tabs by my ear to many songs. Can I sell these tabs to people? Is it legal? Do I need to start a business if my intention is to sell tabs that I and my friends have done to famous songs? The selling will be online. Do I need to start a business? Or can I just do a web site and start selling and making money without registering a business and pay taxes?
Thanks for help!

 

[FlyingRon]

if they're not your songs you MAY NOT post or sell tabs to them without the permission of the owner of the song. It doesn't matter if it's a business or not. Tab sites are regularly shutdown for violating copyrights. This is way before you get to the issue of paying taxes (which you must do on any income).