Licensing requirements should be checked at the City, County and State levels of government. Trade Names are filed with the Arizona Secretary of State. A Certificate or Affidavit of Trade Name can then be filed with the County Recorder’s office. Local Licensing, Trade Names and DBA’s Licensing requirements for corporations and limited liability companies in Arizona vary according to the businesses pursuit. In addition to complying with any licensing requirements of any state regulatory agency, County and City codes where the company will have a business presence should be reviewed. Luckily, local governments are well trained in informing an entrepreneur what licensing requirements exist in their jurisdiction. In addition to local licensing requirements, it is common for a business to register a trade name (also referred to as a “dba”) with the Secretary of State. An Affidavit of Trade Name can also be recorded at the County level. While the registration of trade names, a dba, or trademark is not legally required in Arizona, it is an accepted business practice. Arizona law 44-1460 specifically provides for the filing of a trade name affidavit or certificate. An application for trade name is filed with the Secretary of State. When the Secretary of States office has approved the application, the Certificate of Trade Name can be recorded with the Recorders office in the county of the business principal location. Recording the certificate is optional, but is seen by some as a way of preserving the rights to the company name. Registering a trade name and business licensing are not limited to limited liability companies and corporations. In […]
If you have read many of our articles pertaining to incorporating a business, forming an LLC, or about limited liability company formation, you may have noticed some unfamiliar terms. All professions have distinct vocabularies for improved communications. The business incorporation field is no different. Without a business law background, terminology used within the clauses of LLC operating agreements, bylaws, resolutions, corporate minutes incorporation and form documents can be confusing. Even corporate kits and LLC packages contain forms with a certain amount of language which may need clarification. It can be helpful to have a place to double check your understanding of a term is accurate. For this reason, this quick guide to frequently used words and phrases used in accounting, legal and corporate areas has been created. Account: The separate record of an asset, liability, income, or expense of the company. Accounting period: The specific time period covered by the financial statements of a company. Accounting: The process for recording, summarizing; and interpreting the business financial records. Accounting method: The method of recording income and expenses for a business. An accounting method can be either cash method or by accrual method. Accounts receivable: A corporate asset. Money owed to the company by another. Income that the company expects to receive. Accounts payable: A liability. Money owed by a company to another. Money that the company must pay to another. Accrual method: A form of accounting whereby all income and expenses are counted when earned or incurred regardless of when the actual cash is received or paid. Accrued income an expenses: Income and expenses that have […]
Directory of State Corporate Filing Departments Alabama Alaska Arizona Arkansas California Colorado Connecticut Delaware DC Florida Georgia Hawaii Idaho Illinois Indiana Iowa Kansas Kentucky Louisiana Maine Maryland Massachusetts Michigan Minnesota Mississippi Missouri Montana Nebraska Nevada New Hampshire New Jersey New Mexico New York North Carolina North Dakota Ohio Oklahoma Oregon Pennsylvania Rhode Island South Carolina South Dakota Tennessee Texas Utah Vermont Virginia Washington Wisconsin West Virginia Wyoming
THE “TAX AVOIDING” A-B TRUST The federal government has given every American citizen a one million dollar exemption from the federal estate tax, so if you, or if you and your spouse combined own less than one million dollars in assets, then using an A B Trust will not save you any estate taxes, because you are already exempt. But if the value of a married couple’s estate exceeds one million dollars, an A B Trust can be used to pass a combined estate of up to $2,000,000.00 to their children free and clear of any federal estate tax. The reason for this is that the Husband and the Wife each have a one million dollar exemption, but they will automatically lose one of those exemptions unless they use an A B living trust. Here is a ridiculously simple example of how one of the spouse’s exemption is lost without the use of an A/B Trust: Husband has a $750,000.00 life insurance policy naming Wife as beneficiary. The couple jointly own a $750,000.00 house. Husband dies, and Wife is paid $750,000.00 from the insurance company. She now solely owns the house, because she and Husband jointly owned the house. Wife’s estate is now valued at $1,500,000.00. Wife dies. Since her estate exceeds the one million dollar exemption by $500,000.00, the difference ($500,000.00) will be taxed at no less than 37% before her beneficiaries can receive ownership. That is $185,000.00 that could have passed to their beneficiaries, free and clear of the estate tax, had they created an A B Trust! EXAMPLE OF AN A-B TRUST […]
Supreme Court of Arizona. Legal Forms, Court Directories and Legal Information Arizona Revised Statutes Maricopa County Recorders Office Maricopa County Superior Court case records Pima County Superior Court case records Arizona Superior Court in Pima County Arizona Rules of Civil Procedure / Court Rules Arizona State Bar Arizona Court of Appeals Opinions – Division 1 Arizona Court of Appeals Opinions – Division 2 Code of Federal Regulations, US Supreme Court
Selecting the jurisdictional venue for your limited liability company’s formation can seem obvious, but for companies transacting business affairs in more than one state, it is beneficial to analyze each state for the best legal, economic and business climate. Many think that forming a company in Delaware or Nevada is the best choice because so many interstate companies are based there. But a small business and a large, publicly traded company do not have the same concerns or circumstances. It may be advantageous for a company doing business in many jurisdictions to incorporate with the state providing the most favorable business environment, but for a company operating in only one jurisdiction, it is almost always best to organize the company in the “home state”.
Nevada LLC and Incorporation Resources Official State of Nevada internet site Office of the Nevada Secretary of State : Information on doing business in Nevada and forming a Nevada business entity. Business Center Commercial Recordings, Business searches, incorporation forms and state fee schedules. NV Business Form Section listing. Contact information page lists addresses, telephone numbers for Divisions at the Capitol in Carson City and Satellite offices In Las Vegas and Reno. more resources.. Nevada Department of Taxation online State Business License registrations for domestic companies. Sales and Use Tax publications Nevada Legislature Nevada State Legislatures’ Directory of NRS Titles and Chapters. Statutes Regarding State Business Licenses Nevada Corporate Code Internal index to NRS Title 7, Chapter 78 for incorporation. Limited Liability Company Law Nevada LLC Laws Internal index of NRS Title 7, Chapter 89 incorporates codified statutes pertaining to LLC entities. Commission on Economic Development has launched several campaigns for attracting business. According to the site: Nevada was built on the entrepreneurial spirit of free-thinking pioneers. The state collects no personal or corporate income tax, a policy woven into Nevada tradition. State Incentive Program for businesses. Tax climate Cost of Doing Business. News about Doing Business in Nevada Why incorporate and operate your business in Nevada. Department of Business and Industry Nearly every business in the state comes in contact with the Department of Business & Industry in one way or another. The department’s main objective is to encourage and promote growth, development, and legal operation of business within the State of Nevada. State of Nevada Division of Industrial Relations This is the place to […]
Directory of Nevada State licensing boards: A B C D E F G H I J L M N O P R S T V W A Accountancy Aging, Commission on Agriculture Board of Alcohol, Drug and Gambling Counselors, Board of Examiners Appraisers of Real Estate Apprenticeship Council Architecture Interior Design & Residential Design Boxing Board Athletic Trainers, Nevada State Board of Attorney for Injured Workers Audiology & Speech Pathology, Board of Examiners for B Bar Examiner’s of Nevada Barbers’ Health & Sanitation Beef Council, Department of Agriculture Bicycle Advisory Board, Nevada Growing Nevada Business C California-Nevada Super Speed Train Commission Certified Court Reporters’ Chiropractic Examiners’ Colorado River Commission Conservation Commission Contractors Board Cosmetology Board Nevada Association of Counties Department of Cultural Affairs Back to Top D Dairy Commission Deferred Compensation Committee for State Employees Dental Examiner’s, Board of Dispensing Optician’s E Economic Development, Nevada Commission on Economic Forum, The State of Nevada’s Emergency Response Commission Engineers and Land Surveyors, State Board of Environmental Commission Environmental Health Specialists, Board of Registered Environmental Protection, Board to Review Claims Ethics Board Equal Rights Commission F Financial Institutions Divs. Financing Water Projects, Board for Funeral Directors, Embalmers & Operators of Cemeteries & Crematories G Gaming Commission and Control Board Gift of Life: Organ and Tissue Donation Taskforce Back to Top H Hearing Aid Specialists Historical Records Advisory Board Homeopathic Medical Examiners Humanities Committee I Indian Commission Information Technology Advisory Board Insurance Divs. J Joint Information Center, Nevada’s Judicial Discipline Commission Junior Livestock Show Board Juvenile Justice Services L Landscape Architecture Board Nevada Literacy Institute Liquefied Petroleum Gas Local […]
Contact the county clerk or recorder where the principal place of business for the company is located about business licenses, fictitious business names, zoning, building and permits. These links will take you to the website for each county in California. Alameda http://www.acgov.org Alpine http://www.alpinecountyca.gov Amador http://www.co.amador.ca.us Butte http://www.buttecounty.net Calaveras calaverasgov.us Colusa www.countyofcolusa.org Contra Costa http://www.co.contra-costa.ca.us Del Norte www.co.del-norte.ca.us El Dorado www.edcgov.us/CountyClerk Glenn http://www.countyofglenn.net Humboldt http://co.humboldt.ca.us/ Imperial http://co.imperial.ca.us Kern http://www.co.kern.ca.us Kings http://www.countyofkings.com Lake http://www.co.lake.ca.us Lassen http://www.co.lassen.ca.us Los Angeles http://www.lacounty.info Madera http://www.madera-county.com Marin http://www.co.marin.ca.us Mariposa http://www.mariposacounty.org Mendocino http://www.co.mendocino.ca.us Merced http://www.co.merced.ca.us Modoc (no web site) Mono http://www.monocounty.ca.gov Monterey http://www.co.monterey.ca.us Napa http://www.co.napa.ca.us Orange http://egov.ocgov.com/portal/site/ocgov/ Placer http://www.placer.ca.gov Plumas http://www.countyofplumas.com Riverside www.countyofriverside.us Sacramento http://www.saccounty.net San Benito http://www.san-benito.ca.us San Bernardino https://www.sbcounty.gov San Diego http://www.co.san-diego.ca.us San Francisco http://www.ci.sf.ca.us San Joaquin http://www.sjgov.org/business.aspx San Luis Obispo www.slocounty.ca.gov/tax/businesslicense.htm San Mateo www.co.sanmateo.ca.us Santa Barbara http://www.countyofsb.org/business.aspx Santa Clara http://www.sccgov.org/portal/site/scc Santa Cruz http://www.co.santa-cruz.ca.us Shasta http://www.co.shasta.ca.us Sierra http://www.sierracounty.ws Siskiyou http://www.co.siskiyou.ca.us Solano http://www.co.solano.ca.us Sonoma http://www.sonoma-county.org/ Sutter http://www.co.sutter.ca.us Tehama (no web site) Trinity http://www.trinitycounty.org Tulare http://www.co.tulare.ca.us Tuolumne (no web site) Ventura http://www.countyofventura.org/dept.asp Yolo http://www.yolocounty.org Yuba http://www.co.yuba.ca.us Related: California State Agencies California Licensing Authorities | Incorporation Resources for California
In apparent response to the high-profile use of offshore trusts in the arena of asset protection, several domestic legislatures codified statutes allowing trusts with similar characteristics. In 1997, Alaska and Delaware enacted legislation to permit the settlors of a trust to remain a trust beneficiary, but still obtain spendthrift protection. Proponents of the Alaska and Delaware statutes assert that they offer the same asset protection from creditors that is otherwise available only with offshore trusts created in certain debtor friendly jurisdictions. In 1999, Nevada and Rhode Island enacted similar legislation. In 2003, Utah enacted legislation (Code Section 25-6-14) to permit the settler of a trust to obtain spendthrift protection as a beneficiary, but only with respect to personal property transferred to the trust. South Dakota enacted legislation to permit creditor protection for self-settled trusts on March 2, 2005, effective July 1, 2005. In almost every other state, settlors of trusts are denied spendthrift protection. The importance of these acts must be considered when utilizing a LLC as a property ownership component to an Asset-Protection Trust.
Applicability of business, privilege (sales tax) licenses and permits for your corporation or LLC (Limited-Liability Company) at the local level should be confirmed by contacting the county and municipal governments listed on this page. Associated pages: Alphabetical Directory of ALL Cities in Nevada (PDF) Directory of ALL Nevada Cities By Corresponding County (PDF) Nevada State Agency Directory Nevada Incorporation Resource Guide Alphabetical directory of Nevada (NV) County Internet Addresses: Churchill County Clark County Nevada Douglas County Elko County Esmeralda County Eureka County Humboldt County Lander County Lincoln County Lyon County Nye County Pershing County Storey County Washoe County White Pine County Alphabetical listing of Major Nevada Cities’ Internet Addresses: AmargosaValley Austin BoulderCity CarsonCity Dayton Elko Ely Fallon Goodsprings Henderson Incline Village Lake Tahoe Las Vegas Laughlin Mesquite Minden NellisAFB Pahrump Pioche Reno SilverSprings Sparks Tonopah VirginiaCity Wendover WestWendover Winnemucca
California References and Resources when you form a corporation: Keep this in mind for California statewide information. California State Agencies that are or have been governing corporation activity. This is where you get a corporation or limited liability company licensed.
A B C D E F G H I J L M N O P R S T U V W Y A ABC (Alcoholic Beverage Control) Academic Performance Index (API) Accountancy, Board of Acupuncture Board Administrative Hearings, Office of Administrative Law, Office of Adoptions Branch, Department of Social Services African-American Museum, California Aging, California Commission on Agricultural Export Program Agricultural Labor Relations Board Agricultural Statistics Service Agriculture, Department of Food and Alcohol and Drug Programs, Department of Alcoholic Beverage Control Appeals Board Animal Health and Food Safety Services API (Academic Performance Index) Appraisers, Office of Real Estate Apprenticeship Council Apprenticeship Standards, Division of Arbitration Certification Program Architect, State Architects Board Archives, California State Arts, California State Summer School for the Arts Council Assembly, California State Assembly Democratic Caucus Assembly Republican Caucus Athletic Commission Attorney General Attorney General Opinions Audits, Bureau of Automotive Repair, Bureau of B Bakersfield State University Bar (State Bar) of California Bay-Delta Program, CALFED Behavioral Sciences, Board of Berkeley, University of California at Biodiversity Council Black Caucus, Legislative Blind, Office of Services to the Board of Equalization Boating and Waterways, Department of BOE (Board of Equalization) Braille and Talking Book Library Building Standards Commission Business Permit Information (CalGOLD) Business Portal (Secretary of State) Business, Transportation and Housing Agency California Highway Patrol (CHP) California Housing Finance Agency Department of Corporations Department of Financial Institutions Department of Housing and Community Development Department of Managed Health Care Department of Motor Vehicles (DMV) Department of Real Estate Department of Transportation (Caltrans) Office of Real Estate Appraisers Office of the Patient Advocate Office of Traffic Safety […]
This alphabetical listing of state regulatory agencies and licensing boards in Arizona includes the major bureaus in this state. This directory is not all inclusive, but may serve as a useful point to begin the researching the licensing requirements of your business. Consult the agency with regulatory authority over your business field to determine if a professional llc or corporation is necessary instead of a regular limited liability company or corporation. If you are unable to locate the correct agency here, you can conduct a search by profession at the Department of Revenue in Arizona. More state offices in Arizona are also listed at Arizona’s official site located here. For information on recording a trade name or licensing at the local level, please see the page on local licensing and fictitious name registration. Accountancy Board Adoption Foster Care Agriculture Department Appraisal Board Architect landscape architect and land surveyor Assurance Licensure Services Banking Department, Financial Institutions Behavioral Health Examiners Board Building and Fire Safety Department Chiropractic Examiners Board Cosmetology Board Licensure Dentistry Environmental Quality Department Funeral Directors Gaming Department Homeopathic Medical Examiners Board Industrial Commission Insurance Licensing Section Labor Department Liquor Licenses Control Medical Examiners Board Mine Inspections Nursing Board Occupational Therapy Examiners Optometry Board Osteopathic Examiners in Medicine and Surgery Board Peace Officer Standards Training Board Pesticide applicators users sellers and distributors Pharmacy Board Physical Therapy Board Physician assistants Podiatry Examiners Board Private Postsecondary Education Board Psychologist Examiners Board Radiologist Real Estate Department Registrar of Contractors Securities Division Social workers Teacher Certification Transportation Department Veterinary Medical Examining Board Arizona Dept. of Water
The Office of the Corporation Commission was created under the Arizona State Constitution. It is separate and apart from the Secretary of State’s office. This branch of Government is responsible for all Corporation and LLC filings.
Companies can use this section as a resource guide to incorporate in Arizona. Filing offices and forms are listed in the State Regulatory Agency area. The corporate code and limited liability company act will be found under laws regarding LLC’s and incorporation. Arizona Laws Regarding Incorporation and LLCs: Title 10 of the Arizona Revised Statutes Corporations and Associations (The Arizona Corporations Code) governs incorporation, corporate operations and other issues relative to incorporating your company. Arizona LLC Laws govern Limited Liability Company formation and operating agreements. This is the body of law to refer to when researching disputes between members, management structure, allocation of profits, or transfers of ownership interests. Arizona Regulatory Agencies: Corporation Commission (ACC): This is the agency which accepts filings for LLC’s and incorporations. The agency is charged with regulating business operations and records keeping. Directory of Business Licensing Boards and Regulatory Agencies in Arizona: Agencies and professional licensing boards in Arizona. Local licensing and trade name registrations at the county and city government levels. Arizona Corporation Commission in a Nutshell: We have set up this page to quickly navigate the ACC website. Find forms, search records and obtain telephone numbers with contact information to key departments. The Secretary of State maintains records of trade names, certifications, public and business records. The Department of Revenue is the office which regulates taxation. This department has forms and information on unemployment insurance, sales and income tax; Frequently Asked Questions: General information on incorporating, income taxation and doing business in Arizona from the Corp. Commission. Guide to Arizona Business Licensing Requirements: This booklet at the DOR […]
Information on limited liability companies, corporations and California Codes are included on this page. Forms for incorporation and limited liability company formation will be found at the Secretary of State’ business portal. If you need assistance to form an LLC or to incorporate, you should visit the articles on incorporation and limited liability company formation. California LLC and Corporate Resources Office of the Secretary of State The California Secretary of State website includes an abundant amount of resources and information needed to incorporate a business in the State of California. California Department of Business Oversight Licenses and regulates a variety of businesses including securities brokers and dealers, investment advisers and financial planners, and certain fiduciaries and lenders. The California Corporations Code We have set up a page that takes you directly to the pertinent areas of California law regarding corporations and other business entities. California Franchise Tax Board General information and forms relevant to doing business in California and franchise taxes paid by corporations and limited liability companies. List of Business Forms, Publications and Booklets available from the California Franchise Tax Board The A to Z Index of California Governmental Agencies is Another page set at this site with names addresses and links to over 300 California agencies relating to commerce and public affairs. Business Name Records Search – Search Corporate and Limited Liability Company name availability and records at this page. (You can determine if your chosen business name is already in use by another company). This direct link will take you to the Secretary of State page containing frequently asked questions and answers […]