Secretary of State
1500 11th Street
Sacramento, CA 95814
Franchise Tax Board
If you have questions regarding business taxes, need additional tax forms, or want to communicate with your state's tax division, here is the agency's contact information.
PO Box 942840
Sacramento, CA 94240-0040
1-800-338-0505 Automated Service (inside the U.S.)
1-800-852-5711 (inside the U.S.)
(916) 845-6500 (outside the U.S.)
California Small Business Assistance Center
A web portal with links to various state government agencies. They include these areas:
- Permits and Licenses
- Seller's Permit
- Payroll Tax
State Licensing – Most state licensing is occupational related, that is if the occupation (purpose) is licensable because it is a profession (i.e. dentist, attorney, accountant, etc.), especially if the entity is a professional entity (i.e. Professional corporation or PLLC). For more details, check out the links above in the California Small Business Assistance Center.
Local/Municipal Licensing – Business licensing on this level is usually related to location (where is the business located). Check with your City Clerk or in the case of smaller towns, County Clerks office for more details.
Statement of Information
Every domestic stock corporation shall file either Form SI-200 C (for initial filing or changes to previous statement) or Form SI-200 N/C (for annual filing when no changes are being reported) with the Secretary of State, within 90 days after the filing of its original Articles of Incorporation, and then annually by the last day of the twelfth month from the filing date. The fee for filing the initial or annual Statement of Information is $20 plus a $5 disclosure fee (domestic stock corporations only), for a total of $25, made payable to the Secretary of State. Failure to pay by required date will result in a $250 penalty.
Please Note: Statements of Information can be filed online instantly vs. about three months by paper (whether mailed or filed in person). See Corporations area for more details.
Every limited liability company must file Form LLC-12 for initial filing or changes to previous statement; as well as for biennial filing or when no changes are being reported. The fee for filing the initial (within 90 days of organization) or biennial Statement of Information is $20, made payable to the Secretary of State. Failure to pay by required date will result in a $250 penalty. No fee is needed for changes submitted on Form LLC-12 when Initial or Biennial SOI is not due.
Please Note: The state is currently taking almost four months to process Statements of Information (whether mailed or filed in person). There is no online filing option for LLC’s
- Directors: One or more; No residence requirements; no age requirements; Initial Directors are not required to be listed on the Articles of Incorporation, so they are stated by a separate election or appointment by incorporator.
- Officers are not required to be listed on Articles.
- Stock - Number of shares (listed on articles) or par value does NOT alter filing fees or annual fees
- Regular corporations must hold an annual meeting of directors & annual meeting of shareholders
- Must have at least one Member.
Record Keeping Requirements
The following are required to be kept in your records:
- Articles of incorporation and all amendments;
- Current bylaws;
- Minutes of shareholders' meetings;
- Records of shareholders' actions taken without a meeting;
- Written communications to shareholders within past three years;
- List of names and business addresses of current directors and officers;
- Any agreements among shareholders
- The state of California does not have any requirements for limited liability companies to maintain anything similar to corporate records