Welcome to the Start-Up Guide
Answer a few questions about the business you are looking to open and receive a step-by-step registration checklist to complete the applications necessary to register your business. You’re only steps away from becoming compliant. Get started!
1 – City Registration
City Registration
Registering with the City of Fresno is required to conduct business within the city limits. Also, it will enable you to take advantage of the incentives or credits that the city has to offer. First, let’s check if you need to register your business.
Will you receive any income outside of a salary from an employer?
Not Sure?
You don’t need to register as a business if:
- You are an employee of a company and only receive a W2 to report your income.
- You make your income through the payment of dividends from corporate shares you hold or by interest paid from passive investments.
You do need to register as a business if:
- You will work as an independent contractor and receive one or more 1099s, or report business earnings on IRS Form Schedule C.
- Your business is a non-profit or trade association.
- You will operate your business out of your home or a storefront.
- You will lease residential or commercial property.
1 – City Registration
Business Name
The boundaries of the City of Fresno are complex. We recommend you use
our address locator below to verify your address even if you feel certain. Click below.
Will you conduct business within the boundaries of the City of Fresno?
Address Lookup Tool
2 – Business Name
Business Name – Fresno County
Continue to see if you need to register your business name with the County of Fresno.
Will your business name be the same as your personal name, with your first and last name only?
Will your business name be the same as your personal name, with your first and last name only?
A fictitious name or trade name is a business name that is different from your personal name, the names of your partners, or the officially registered name of your LLC or corporation.
If you decide to use a fictitious name, you must choose a name that no one else in Fresno County is using. Use the Fresno County Fictitious Business Name (FBN) Search to check if the name you want is available. Registering your name with Fresno County protects it from being used by anybody else.
Consider searching the internet and checking the US Patent and Trademark Office or the California Secretary of State’s Corporate Division to see if your name is being used in other areas. You can also check that the website address or URL for your business name is available.
All the links you need will be provided at the end of the Startup Guide, with your registration checklist.
3 – Seller's permit and use taxes
Seller's Permit and use taxes
Find out if you need to register with the State of California to report
and pay sales taxes or to legalize your business entity.
Do you intend to sell any products that will be subject to sales tax, whether as a retailer, manufacturer or wholesaler?
Seller's permit and use taxes
Seller's Permit and use taxes
Sole proprietor is the simplest business entity, but it requires that you take personal responsibility for all business matters. See additional information for a description of other business entities such as partnership, corporation, LLC and more.
What type of business will you have?
What type of business will you have?
The legal structure of your business affects how much you pay in taxes and your level of legal responsibility for debts incurred by your business. Here are a few of the most common types of business structures
A sole proprietorship is the simplest and most common structure to start a business. Sole proprietorships are owned and run by one individual, or a married couple, with no distinction between the business and the owner. The owner is entitled to all profits and is responsible for all of the business’s debts, losses and liabilities.
A partnership is a single business where two or more people share ownership. Each partner contributes to all aspects of the business, including money, property, labor or skill. In return, each partner shares in the profits and losses of the business.
A limited liability company (LLC) is a hybrid type of legal structure that provides the limited liability features of a corporation and the tax efficiencies and operational flexibility of a partnership. LLC members report profits and losses on their personal federal tax returns, just like the owners of a partnership would.
A corporation is more complex and generally suggested for larger, established companies with several employees.
All the links you need will be provided at the end of the Startup Guide, with your registration checklist.
Seller's permit and use taxes
Seller's Permit and use taxes
Will you operate a service business and expect to have more than $100,000 in gross (pre-tax) receipts per year?
Will you operate a service business and expect to have more than $100,000 in gross (pre-tax) receipts per year?
Any business that receives over $100,000 a year in gross receipts is required to register with the State of California to report and pay use taxes. Use taxes apply when businesses purchase and use goods for which they did not pay sales taxes, for instance, if you purchased something online and were not charged taxes on those items. If you are not yet sure if you will transact more than $100,000 per year, you might consider selecting Yes and registering. All the links you need will be provided at the end of the Startup Guide, with your registration checklist.
Seller's permit and use taxes
Seller's Permit and use taxes
Sole proprietor is the simplest business entity, but it requires that you take personal responsibility for all business matters. See additional information for a description of other business entities such as partnership, corporation, LLC and more.
What type of business will you have?
What type of business will you have?
The legal structure of your business affects how much you pay in taxes and your level of legal responsibility for debts incurred by your business. Here are a few of the most common types of business structures
A sole proprietorship is the simplest and most common structure to start a business. Sole proprietorships are owned and run by one individual, or a married couple, with no distinction between the business and the owner. The owner is entitled to all profits and is responsible for all of the business’s debts, losses and liabilities.
A partnership is a single business where two or more people share ownership. Each partner contributes to all aspects of the business, including money, property, labor or skill. In return, each partner shares in the profits and losses of the business.
A limited liability company (LLC) is a hybrid type of legal structure that provides the limited liability features of a corporation and the tax efficiencies and operational flexibility of a partnership. LLC members report profits and losses on their personal federal tax returns, just like the owners of a partnership would.
A corporation is more complex and generally suggested for larger, established companies with several employees.
All the links you need will be provided at the end of the Startup Guide, with your registration checklist.
4 – Employee Identification Number
Employee Identification Number
Find out if you need to register with the U.S. Internal Revenue Service (IRS).
Will you have any employees other than yourself?
Registering for an EIN is free and an easy way to protect your social security number.
Will you have any employees?
All businesses must register for an EIN with the exception of sole proprietors with no employees. Sole proprietors with no employees may opt to use their personal social security number to identify themselves with the federal government.
Obtaining an Employer Identification Number (EIN) is free. Your EIN will allow you to pay taxes, open bank accounts, and conduct other business activities.
All the links you need will be provided at the end of the Startup Guide, with your registration checklist.
5 – Registration Checklist
Registration Checklist
Here is your registration checklist.
View Results and follow the steps in order to register your business with the City, County, State, and Federal government.
Depending on the type and location of your business, you may also need to obtain additional permits and licenses - review the tips in the Plan section of the Business Portal. The City's Development Services are also a great place to start if you want to find out more about the city's planning and building requirements, or call 3-1-1.
Please note that this guide does not substitute for legal or professional advice, and additional permits or registrations may be required depending on the circumstances of your business.
Please fill out your information to see results
Your provided information can be used to contact you for further information or assistance with starting your business.Apply for a Federal Employer Identification Number (EIN)
Most businesses register with the IRS to obtain a Employer Identification Number (EIN)*. Your EIN is similar to a Social Security Number for your business. You need it to file taxes, apply for business permits, open a bank account, get credit cards, and provide your contractors with a 1099. If you are not a U.S. citizen, you may need an Individual Taxpayer Identification Number (ITIN) instead.
You can apply for an EIN with the IRS online, by fax, or by mail. To register online, use the IRS EIN Assistant. To apply by fax or mail, review the IRS instructions for details.
*Sole proprietors without employees may use their Social Security Number instead of an EIN. This is the only exception.
For more information, see the IRS Employer Identification Online Application.
Apply for a California Payroll Tax Account Number
If you have employees, you will need to obtain a Payroll Tax Account Number with the State of California in order to file and pay your payroll taxes. Apply online or in person to receive your Payroll Number and more information about state-required employment taxes and reporting requirements.
For more information, see the EDD FAQ page for employers.
Check to see if your business name is available
Use the link below to see if the business name (also known as a Fictitious Business Name, or FBN) you selected is still available - you must choose a name for your business that no one else in Fresno County is using. Otherwise, you won’t be able to register the name or legally use it for marketing or business purposes. If you intend to incorporate your business (for example, as a Corporation or Limited Liability Corporation), you will also want to check to make sure that the name is available with the State of California.
Register your Fictitious Business Name
Issuing Department: County of Fresno
Once you have chosen your Fictitious Business Name (FBN) and verified that the name is available, you will need to register the name with the County of Fresno. This will also ensure that someone else does not take your business name. To register your FBN, submit a Fictitious Business Name Statement and filing fee either by mail or in person at one of four offices within the County.
Publish Name
After filing for your FBN, advertise the name in a local newspaper for a minimum of four weeks. The name must be published in a legally adjudicated newspaper within 30 days from the date of filing. See the Registrar-Recorder/County Clerks publication requirements for more information.
Your business does not appear to be located in the City of Fresno.
Issuing Department: U.S. Internal Revenue Service (IRS)
However, the city boundaries are complex and if want to verify your address to ensure you are in compliance, please contact the City of Fresno Office of Finance at (559) 621-6880 or [email protected] If you are located in a different city or in an unincorporated part of Fresno County, be sure to check with your local municipality for any business registration requirements that they may have.
Obtain your Business Tax Registration Certificate
Register your business through the City of Fresno Office of Finance’s online application. To register you will need to provide:
- Your Social Security Number if your business is a Sole Proprietorship or your Federal Employment Identification Number (EIN) if your business is a Partnership, a Corporation, a Limited Liability Company (LLC), or a Trust.
- A description of your business activities
- Your legal business name
- Your business start date
- The primary mailing address for your business
- Your business contact information
Please note that additional information may be required. Once you complete the online application, a confirmation email will be sent to you. You will need to use your BTRC number to pay your business taxes with the City of Fresno each year. You should receive a notice in October of each year with instructions on how to calculate and pay your taxes
Obtain a Seller’s Permit
Issuing Department: State of California, Board of Equialization
The State of California requires the majority of businesses to obtain a California Sales Tax Certificate Number (also called a Seller's Permit). A Seller's Permit is required if you will sell goods/products within California or if you will be a wholesaler of goods/products.
Register with the California State Board of Equalization online registration tool or in person at one of the field offices. Registration can usually be completed the same day if you register in person.
For more information, visit the State of California Board of Equalization website.
Register to report and pay use taxes
Issuing Department: State of California, Board of Equalization
If your business will receive at least $100,000 in gross receipts from business operations each year, you are considered a "Qualified Purchaser" and will need to register with the State to report and pay use taxes due on purchases that were made from out-of-state retailers.
You can register online with the California State Board of Equalization e-registration tool.
For more information, visit the Qualified Purchaser Program website.
Incorporate your business entity
Issuing Department: California Secretary of State
If you choose a partnership, corporation, or limited liability company (LLC) as your business structure you will need to register or incorporate with the California Secretary of State.
Corporation
- Review the Secretary of State’s Corporate Filing Tips before getting started.
- This business type requires you to file Articles of Incorporation ($100) and a Statement of Information ($25).
Limited Liability Company (LLC)
- Review the Secretary of State’s Corporate Filing Tips before getting started.
- This business type requires you to file Articles of Organization ($70) and a Statement of Information ($20).
Limited Partnership (LP)
- Review the Secretary of State’s Corporate Filing Tips before getting started.
- This business type requires you to file a Certificate of Limited Partnership ($70).
General Partnership
- The Secretary of State’s Office does not have filing tips for forming a General Partnership. Don’t worry, the General Partnership process is the simplest of the five.
- This business type requires you to file a Statement of Partnership Authority ($70).
General Partnership
- Remember, you can only register as an LLP after registering as a General Partnership.
- This business type requires you to file an Application to Register a Limited Liability Partnership ($70).
Note: If you are an out-of-state or out-of-country company that plans on doing business in California, you may need to register as a foreign business entity.
To learn more about each type business structure, visit the US Small Business Administration website. US Small Business Administration website
Please provide additional feedback:
Thank You
Thanks for checking! It doesn’t look like you need to register as a business.
However, if you’re still unsure or have special circumstances not covered by this guide, you can verify your status by contacting the Business Tax Customer Service division at (559) 621-6880 or [email protected].