Step-by-step process for Tehama
1 Choose a name for your business
We recommend taking some time to choose a name people will remember and associate with
your business. Choose a name that rhymes, speaks about your business, is easy to pronounce,
has positive connotation and is available
After you’ve thought of a few business names, you should search them on the California Business
Search page to make sure they are available for use:
2 Choose the right type of business entity
The most common are:
• Sole Proprietorship
• Partnership
• Corporation
• Limited Liability Company (LLC)
3. Register your business with the California Secretary of State
4 Get your EIN number (Federal Tax ID Number)
5. Open a business bank account
Using your EIN you can open a business bank account at the bank of your choice
6 Get any necessary business licenses or permits
Business license Applications/Tax Forms:
Corning
Application Information
All businesses engaging in transactions within Corning’s city limits are required to have a current business license. This includes businesses from a home-based office. Business licenses are renewed annually on a fiscal year basis. (July 1st – June 30th)
Business license Application https://www.corning.org/documents/business-license-application/
Certificate of Occupancy
If your business will operate out of a building within the city limits you will need this form along with a business license application. Additionally, you will need to contact the Building and Fire department to schedule an inspection.
Certificate of Occupancy https://www.corning.org/documents/certificate-of-occupancy/
Home Occupation
You will need to submit this form along with a business license application if your business is based out of your home and your home resides within the city limits.
Home Occupation Form https://www.corning.org/documents/home-occupation-form/
Red Bluff
Business license Application- Flat Rate Fee
Business license Application- Gross receipt fee
Business License
Fictitious Business
Any person who regularly transacts business for profit under a fictitious business name in the County of Tehama is required to file a Fictitious Business Name Statement with the County Clerk within 40 days of transacting business. Although registration of a Fictitious Business Name is required by State Law, this office serves only as a central depository of these names, neither approving or disapproving a particular name and cannot accept any responsibility for omissions, similarities, or duplications among the Fictitious Business Name Statements on file.
The County Clerk cannot refuse to file a Fictitious Business Name Statement because the name is already being used by someone else. All original filings, as well as new filings with a change in the facts from the previous filing must be published in a newspaper of general circulation. (In Tehama County, it is the Red Bluff Daily News or the Corning Daily Observer).
Failure to publish will invalidate the filing. The statement is valid for five years from the date it is filed unless there is a change in any information (except registered owner’s address). A change requires a newstatement to be filed within 40 days and the new statement would have to be published.
- Fee: Filing Fictitious Business Name Statement $31.00
- Each additional business name after the first $5.00
- Each additional registrant after the first $5.00
- Statement of Abandonment of Fictitious Name $26.00
- Statement of Withdrawal of Fictitious Name $26.00
- Certified copy of Fictitious Business Name $3.00
Below are the forms and instructions in pdf format
Fictitious Business Name Statement & Instructions
Abandonment Fictitious Business Name Statement
Business License
Every individual or business engaged in selling tangible personal property must apply to the State Board of Equalization for a Seller’s Permit (Form BT-400). This permit provides you with a registered resale number, which is required for conducting business. There is no fee for this permit, but you may be required to make a security deposit for future sales tax payments to the state. The permit
1) exempts you from paying sales tax on the merchandise you purchase for
resale through your business, and
2) authorizes you to collect sales tax from your customers.
State Board of Equalization
2881 Churn Creek Rd, Suite B, Redding, CA 96002
(800) 432-2829 or (530) 224-4729
http://www.boe.ca.gov/sutax/faqseller.htm
If you sell cigarettes, alcoholic beverages, energy, motor vehicle fuel, or hazardous substances, you must pay an excise tax. Contact:
Excise Taxes Division. State Board of Equalization
P.O. Box 942879, Sacramento, CA 94279-0056
(800) 400-7115 or (916) 327-4208
http://www.boe.ca.gov/sptaxprog/excisereg.htm#contex
All businesses that hire employees must register with the Employment Development Department to obtain an employer account number.
Employment Development Department
Account Services Group, MIC 28
P.O. Box 826880, Sacramento, CA 94280-0001
(888) 745-3886
http://www.edd.ca.gov/employer.asp
To maintain set standards of performance and protect consumers, most states regulate entry in specific occupations or professions. These include the health services, cosmetology, accounting, and real estate. If your business is in any of these regulated fields, you must first meet the standards set forth by the state licensing board and then obtain a license. Licenses are usually valid for one or two years and are renewable. To find out if an occupational license is required for your business activity, contact:
California Department of Consumer Affairs
400 R. Street, Sacramento, CA 95814
(800) 952-5210 or (916) 445-1254 or TTY (916) 322-1700
At the federal level, regulations pertaining to businesses focus on taxation, employer responsibilities, consumer protection, and the registration of trademarks, patents, and copyrights. An excellent summary is IRS Pub. 334, Tax Guide for Small Businesses.
It is available online http://www.irs.gov/publications/index.html or free from the Internal Revenue Service by calling (800) 829-3676.
The IRS also provides an online guide to operating a business at: http://www.irs.gov/businesses/small/article/0,,id=99930,00.html
Businesses with one or more employees are required to obtain a Federal ID Number from the
Internal Revenue Service by filing form #SS-4. This enables the government to verify that you
are paying all appropriate employer taxes and withholding the proper amounts from your
employees’ checks. In compliance with the IRS regulations, you will be liable for federal
withholding taxes, FUTA, and FICA. There is no fee.
Apply online at: http://www.irs.gov/businesses/small/article/0,,id=102767,00.html
The federal government regulates business practices in a variety of areas to protect the rights of consumers. Businesses engaging in mail order sales or selling products in more than one state are subject to regulation by the Federal Trade Commission (FTC), the Interstate Commerce Commission, and/or the U.S. Postal Service. The FTC also oversees product packaging and labeling, product warranties, and advertising claims. The Food and Drug Administration (FDA)
becomes involved if the product includes nutritional supplements, health care, or cosmetics.
For financial services, you must contact the Securities and Exchange Commission: http://www.sec.gov
The Federal Trade Commission
Washington, D.C. 20580
http://www.ftc.gov