Instructions For Form Llc-1 - Articles Of Organization

Instructions For Form Llc-1 - Articles Of Organization - 2017 Page 4

Legal Authority: General statutory filing provisions are found in Section 17702.01. All statutory references are to the

California Corporations Code, unless otherwise stated.

Statement of Information: A Statement of Information

(Form

LLC-12) must be filed with the California Secretary of

State within 90 days after filing the Articles of Organization and every two years thereafter during the applicable filing

period. The applicable filing period is the calendar month in which the Articles of Organization were filed and the

immediately preceding five calendar months. (Section 17702.09.)

Minimum Tax Requirement: Registered LLCs in California may need to pay a minimum tax of $800 to the California

Franchise Tax Board each year. (California Revenue and Taxation Code section 17941.) For more information, please

refer to the California Franchise Tax Board’s Guide for Corporations Starting Business in California (FTB Publication

1060) at https://

Professional Services: A California LLC may not provide "professional services" in California. (Section 17701.04)

"Professional services" are defined as any type of professional services that may be lawfully rendered pursuant to a

license, certification, or registration authorized by the Business and Professions Code, the Chiropractic Act, the

Osteopathic Act or the Yacht and Ship Brokers Act. (Sections

13401(a) and

13401.3.) If your business is required to be

licensed, certified or registered, before submitting Form LLC-1 to the California Secretary of State's office, it is

recommended that you contact the appropriate licensing authority in order to determine whether your services are

considered professional. For licensing requirements in California, please refer to CalGold website at

or the California Department of Consumer Affairs website at

Additional Resources: For a list of other agencies you may need to contact to ensure proper compliance, go to

Note: The California Secretary of State does not license LLC’s. For licensing

requirements, please contact the city and/or county where the principal place of business is located and/or the state

agency with jurisdiction over the activities of the LLC.

2017 California Secretary of State

LLC-1 Instructions (REV 04/2017)

Instructions For Form Llc-1 - Articles Of Organization - 2017 Page 4