Applications or existing business license changes for General Licenses are accepted from A. Payment for renewals are accepted from A. Issuance of the Business Tax Certificate acknowledges payment of business taxes. Before you launch your new business, you'll need to apply for a business license with your city or county. The information on this website is constantly updated; however, there may be omissions or additional requirements not represented here.
This is unintentional and does not exempt any individual or institution from complying with the laws and regulations of the State of California and the federal government. Inclusion of links to other websites is not an endorsement of those sites by the California Secretary of State, the State of California or the federal government.
Step 1 It is helpful to begin with a business plan. Step 3 Choose a business structure. A brief overview of the following types of legal business structures available in California can be found on our Entity Types website: Corporation Limited Liability Company Limited Partnership General Partnership Limited Liability Partnership Sole Proprietorship Step 4 Your next step will be to file your tax and employer identification documents.
You must have an IFTA license if you are an interstate motor carrier reporting fuel taxes. An IFTA license allows a taxpayer to file one tax report that covers all member jurisdictions. Lead Acid Battery Fees : You must register as a battery dealer and pay the California battery fee if you sell replacement lead-acid batteries at retail in California.
Dealers may also be liable for the manufacturer battery fee. You must separately register as a manufacturer and pay the manufacturer battery fee if you are a manufacturer of lead-acid-batteries and sell, offer for sale, or distribute the lead-acid batteries in California.
If the manufacturer is not subject to the jurisdiction of this state, a dealer or other person who imports the lead-acid battery into California for sale or distribution is responsible to register and pay the manufacturer battery fee. You will be required to file underground storage tank fee returns and pay any fee amounts due for the reporting period. Please see our complete list of Special Tax and Fee Programs. Our verification webpage will help you verify a seller's permit, cigarette and tobacco product retailer's license, and eWaste account.
It is important that you close your permit, license, or account when one of the following happens:. You can also read Publication 74 for more information. Please call our Customer Service Center at to start the process to close your special tax or fee permit, license, or account. Visit this webpage to learn more about registering for our permits, licenses, and accounts. If you are buying a business, you may need to obtain a seller's permit, as permits are not transferable. If you are selling or discontinuing a business, you will need to close out your account.
If the business in question is a corporation or limited liability company, please read items 8 and 9 in addition to the other items below. To protect yourself from having to pay any sales and use tax owed by the business you are buying, you should write to the CDTFA and request a certificate of tax clearance. If you do not obtain a clearance before you buy the business, and if taxes are owed and the previous owner has failed to pay those taxes, you could be required to pay any taxes, interest, and penalties that are due.
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