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Employment Law: Paying to hourly consultant (part time) - Tax Laws?

I am in California and thinking of starting a business where I will charge my customers for the services I offer.

However, these services will be offered by pool of moon lighters (registered service providers on my site - most of them working part time for hourly wages). These service providers will be paid for their hours used (no project no payment basis). They are not full time and I am not providing any benefits to them.

Q1: Is this a legal business model? What about 1099 or W-2? Do I need to give them soem kind of tax document at the end of a year?

Q2: Do I pay employer part of taxes for these temp consultants?

Any more details with some links will be appreciated.

Thanks
Just FYI - My business is web based services (services are offered by web based service providers) - If this makes any difference in your answer.

This is a legal way to operate. If you pay any one person $600 or more in a year, you would provide them with a 1099 and report what you paid them to the IRS. Each of the people should fill out a W-9 form before they get any payments from you. They are independent contractors, and you wouldn't be responsible for employer taxes.

I don't know what the rules might be for CA taxes - the above is for federal.

The IRS vs. Robert Kahre

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