Licenses for voIP providers (USA), what's required?

A local ISP is looking to provide some VOIP services to it's customers and they want us to provide the service. We have the experience in hosting/hardware, we are just a little in the dark at what's required for VOIP providers.

This is what we do know..

- Federal requires a 499A filer ID or something.
- For International calls you need an International 214
- There is also CALEA, E911 and CPNI. I am not sure which are required.
- Taxes, I know state wants some and there is a universal fund that the FCC wants as well.

Does anyone have any more info on this? All we want is to provide local/long distance to the users, all of which live in our state.

Thanks!