Some states have small business information.
Will any permits/licenses be needed?
If using borrowed money, remember the cost of interest.
Lawyer fees? Accountants?
The start up costs are "just the beginning" of running a business.
Where would you get the funds to start this business? Borrowed? Savings? Beg from relatives?
Family run/owned? Publicly owned? (I don't think any LQS are publicly owned.) Sell shares?