Most events require you to obtain a seller's permit, which is free to acquire, but you need to collect sales tax from your customers and remit it to the government at the end of your taxation period, (which could be monthly, quarterly, or annually). Typically, if your business is newer, the frequency will be annual, but you'll choose when you sign up for your seller's permit.
Couple things to note about having a sellers permit:
You don't need to be a LLC or anything to have a sellers permit. If you're just one guy, you're a sole proprietor, and don't need to do anything special to still just be a business.
It's super important to keep track of your sales by location. This means recording the amount you made in different cities such as Oakland, Berkeley, SF, etc. When it's time to file your sales taxes, you'll need to categorize them by city and county where the sales occurred. I have a spreadsheet listing the events we participate in and how much we made at each one, along with the corresponding city and county. This way I can easily split sales by city and county during tax time.