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California Laws Almost Every Business Encounters

Corporation, Limited Liability Company or Partnership Filings

If you are considering becoming a corporation (either stock or nonprofit), a limited liability company, or a partnership (limited or limited liability), you must file with the California Secretary of State's Office.

Or if you are a foreign corporation, limited liability company, or partnership doing business in California, you must file with the California Secretary of State's Office.

Secretary of State

1500 11th Street

Sacramento, CA 95814

Phone: 916-657-5448

Sales & Use Permit (Seller's Permit)

All businesses selling or leasing tangible property must obtain a Seller's Permit.

agency note:

For additional information about a Seller's Permit, Sales and Use Tax, or Business Taxes please contact the California Department of Tax and Fee Administration at 1-800-400-7115 and for their office addresses you can visit

State Income Tax Information

Businesses should obtain the appropriate state income tax forms from the Franchise Tax Board.

Agency note:

All businesses are required to submit a Business Income Tax statement annually.

Franchise Tax Board

Business Entities Division

PO Box 1468

Sacramento, CA 95812

Phone: 800-338-0505

Fictitious Business Name Statements (DBAs)

A Fictitious Business Name (FBN) or Doing Business As (DBA) statement is required when the business name does not include the surname of the individual owner(s) and each of the partners; or the business name suggests the existence of additional owners; or the nature of the business entity is not clearly evident by the name of the business. For example, Bill Smith and Sons Plumbing would require an FBN because the name implies additional owners, Bill Smith Plumbing does not require an FBN. Bill Smith Industries would require an FBN because it does not identify the nature of the business.

County of Orange

County Clerk-Recorder

Fictitious Business Filing Division

12 Civic Center Plaza, Room 101

Santa Ana, CA, 92701

Phone: 714-834-2500