Tax on referral business?

[LEFT]if we give a commission or referral fee to someone who brings us a client, wat happens to the taxes? do we 1099 the person who referred the client to us?

any advice? tax considerations?

thanks.[/LEFT]

Isn’t that their problem? I think they do have to file a 1099 or an ‘other income’ form.

have them fill out a W-9 I beleive