I doubt he would ever sell enough to cover the cost of a business license or warrant the need for one. Also don't think the IRS would be worried about the $30 of taxes theyre missing because he didnt register for a tax ID.
More likely he would incurr a loss with the cost of water, lighting and heating, therefore no income would be earned and no taxes due and could maybe be offset against any income from other jobs. According to the IRS website, no tax ID is needed for small business and instead uses their social security number. Assuming he makes money (>$400) then this would be recorded as business income on a personal return.
http://www.irs.gov/Help-&-Resources...SS-4-&-Employer-Identification-Number-(EIN)-1