[gamblor956]

A startup is any business which is starting up (as in starting its primary revenue-generating business activity). Technology has nothing to do with it. Your agency isn't a startup because it has already doing its primary revenue-generating business activity.

This is, and for many decades has been, the definition of "startup" in the tax code. (Some tax codes limit the "startup" period to the period before the startup becomes generating revenue from its primary business activity.)