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Generally, a DBA must be registered with a local or state government, or both, depending on the jurisdiction. For example, California, Texas and Virginia require a DBA to be registered with each county (or independent city in the case of Virginia) where the owner does business. Maryland and Colorado have DBAs registered with a state agency.
A registration fee is due, which is usually between $25 and $1,000, depending on the state. A corporate name is generally made up of three parts: "distinctive element", "descriptive element", and a legal ending. All corporations must have a distinctive element, and in most filing jurisdictions, a legal ending to their names.
California charges no fee for the dissolution or cancellation of an LLC if the filing is done online. However, if a paper form is submitted, the Golden State levies a $15 handling fee.
For example, Nevada, Texas and Wyoming have no state income tax. While Delaware does not have income tax, it does have a substantial corporate privilege tax. If the company is taxed as a pass-through entity , it may be required to file a partnership return in the state (or states) that it has filed a foreign corporation.
A registered agent is a designated person or entity authorized to receive legal and official documents on behalf of a company or LLC, and can be referred to as "Resident Agent", "Statutory Agent", commercial or noncommercial clerk, [5] [6] or by the Federal Motor Carrier Safety Administration (FMCSA), a "process agent". [7]
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