California LLC Glossary

Agent for Service of Process — California's term for what other states call "registered agent." Must be a CA-resident individual or registered CA corporation. LLCs cannot serve as agents (unique to CA).

Articles of Organization (LLC-1) — The formation document filed with the CA SOS to create an LLC. Fee: $70.

bizfileOnline — California Secretary of State's online filing portal (bizfileonline.sos.ca.gov).

CDTFA — California Department of Tax and Fee Administration. Handles sales/use tax.

Certificate of Cancellation (LLC-4/7) — Filed to formally dissolve a California LLC. Fee: $0.

CSLB — Contractors State License Board. Issues contractor licenses required for projects >$500.

EDD — Employment Development Department. Handles state payroll taxes, unemployment insurance, SDI.

Form 568 — LLC Return of Income filed annually with the FTB. Informational return plus $800 franchise tax.

Franchise Tax ($800) — Minimum annual tax owed by all California LLCs regardless of revenue. Paid to the FTB.

Franchise Tax Board (FTB) — California's tax agency (equivalent to IRS at state level). Handles franchise tax, income tax, and LLC fees.

LLC Fee — Additional fee ($900-$11,790) owed by LLCs with CA-source total income exceeding $250K. Based on gross income, not profit.

Statement of Information (LLC-12) — Filed within 90 days of formation, then every 2 years. Provides member/manager names, agent, and address. Fee: $20.

Suspension — FTB action revoking an LLC's right to transact business in CA for non-payment of franchise tax. Cannot sue, defend, or file documents while suspended.