California Business Filing Deadlines & Ongoing Requirements

California ongoing requirements

File Statement of Information (LLCs): Within the anniversary month and the 5 months before it, every 2 years; fee $20.
File Statement of Information (corporations and nonprofits): Within the anniversary month and the 5 months before it; fee $25.
State tax returns and payments (sales, withholding, unemployment) follow the schedule your agency assigns when you register.

Register for state taxes with California Franchise Tax Board. Official page
Business-level tax: Corporation franchise/income tax; $800 minimum franchise tax for LLCs and corporations.
Sales tax: get a Seller's permit from California Department of Tax and Fee Administration before you sell taxable goods. Official page
Remote sellers must register once sales into the state pass $500,000 a year.
Local sales taxes are collected through the state return.
If you have employees, withhold California income tax from wages and register for withholding. Official page

Register for unemployment insurance with California Employment Development Department. The 2026 taxable wage base is $7,000 per employee; experience-rated rates run from 1.5% to 6.2%. Official page
New employers start at 3.4%.
Workers' compensation through California Division of Workers' Compensation and private insurers. Required when: 1 employee
State Disability Insurance and Paid Family Leave (employee-funded) (California EDD). Applies from 1 employee.
Paid sick leave is required statewide from 1 employee.
Post the required labor notices at your workplace. Official page

Business filings and annual reports: California Secretary of State. Official page
Taxes: California Franchise Tax Board. Official page
Unemployment insurance and labor rules: California Employment Development Department. Official page
Workers' compensation: California Division of Workers' Compensation.
Contractor licensing: California Contractors State License Board.
Real estate licensing: California Department of Real Estate.
Alcohol licensing: California Department of Alcoholic Beverage Control.
Child care licensing: California Department of Social Services, Community Care Licensing.
Health facility licensing: California Department of Public Health.

City business tax certificate (City finance/business tax office): Every California city levies a business license tax; unincorporated areas use the county. Fictitious names are filed with the county clerk.
Cannabis: adult-use licensing, regulated by California Department of Cannabis Control.

Checked against official sources on October 13, 2026. Rules change; confirm each item with its agency.

Choose a city to see its full list.