Fictitious Name (DBA)

Los Angeles County Clerk's Office
(562) 462-2177
12400 Imperial Hwy., Room 1007
Norwalk, CA 90650

If you conduct business under a name other than your full legal name, you will need to file a Fictitious Business Name Statement with the County Clerk's Office.

Seller's Permits and Sales Tax

California State Board of Equalization
(310) 342-1000
5901 Green Valley Circle
Culver City, CA 90231

If you sell almost any product and some services in the State of California, you must apply for a Seller's Permit and pay sales tax. The Seller's Permit allows the Board of Equalization to keep track of your taxable sales.

Federal Employer ID Number

Internal Revenue Service
(800) 829-1040
or/ (800) 456-5900
or/ (800) 424-3676

A new business will need to obtain a Federal Employer ID number if is a partnership, a corporation, or if any employees are hired. A Federal ID Tax Number is not needed if the business has no employees, and is organized as a sole proprietorship. The proprietor's social security number is used to identify the business.

For information regarding employee withholdings, self-employment tax, sole proprietorship, partnership and corporation taxes, contact the IRS.

State Income Tax

California Franchise Tax Board
(800) 852-5711

Payroll Taxes and State Employer ID Number

Employment Development Department - web site

Employment Tax Call Center (888) 745-3886

Santa Fe Springs Employment Tax Office
10330 Pioneer Blvd, Suite 150
Santa Fe Springs, CA 90670

There are two types of payroll taxes: those withheld from employees’ pay, and those paid by the employer. Payroll taxes include withholding for Social Security (FICA) taxes, for federal and state personal income taxes, for Medicare, State Disability, and Unemployment. Contact your accountant and/or call the California Employment Development Department.

Similar to Federal regulations, no State Tax Number is required if the business has no employees and is a sole proprietorship. Business income is included in the owner's personal income tax forms.

Alcoholic Beverages

Alcoholic Beverage Control
Inglewood Office (310) 412-6311

Corporations

Corporation Commission
(866) 275-2677
370 W. 4th Street Suite 750
Los Angeles, CA 90013

Secretary of State
(213) 897-3062
300 Spring Street Suite 12513
Los Angeles, CA 90013

Import/Export

U.S. Customs
(562) 980-3100
1 World Trade Center Suite 705
Long Beach CA 90831