A store front is not necessary--what is necessary is to be in compliance with all zoning laws. The fee is $200 the first time and $90 renewal, each for three years. Your friend will have to submit a good photo and fingerprints and pass a background check. Also, a copy of the application must be submitted to the local CLEO--Chief Law Enforcement Officer--in whatever jurisdiction the premises are located. He can veto the whole thing, though talking to him ahead, and explaining your intentions will usually take care of this. Your friend will have to explain what security measures will exist at the location--usually a gun safe is all that's required, though this is vague--mention everything--quality locks on the doors, alarm system in place, guard dog, "panic button," neighbor/tenant lives in the apt. above, etc.--anything that would contribute to security and prevent having firearms stolen.