SECTION 2: LOCAL REQUIREMENTS
V. Fictitious Business Name Statement
VI. Licenses, Permits and Related Regulations
VII. Taxes
VIII. Building Issues and Zoning Clearance
IX. Patents, Trademarks & Copyrights
V. FICTITIOUS BUSINESS NAME STATEMENT
A Fictitious Business Name Statement must be filed if the business name chosen is different from the proprietor's legal name. For example, if the proprietor's legal name is Irma Calderon, and she has chosen a name that includes her last name, (“Irma Calderon's Auto Repair”), then a fictitious business name statement is not required.
In general, if a business name does not have the last name of all the owners, differs from the incorporation documents or implies greater ownership, a Fictitious Business Name Statement is involved. Adding words such as "and company", "son/daughter", and "associates" implies greater ownership and is treated as an assumed name, and thereby requires a Fictitious Business Name Statement.
If a Fictitious Business Name Statement is required, the following actions should be taken:
- Check with the County Clerk to do a fictitious business name search to be sure no one in the county already has that name. You should also check with the Secretary of State to check that no corporations use the name as well.
- Publish the Fictitious Business Name Statement in a newspaper of general circulation in the County where the principal place of business is located once a week for four successive weeks.
- File an affidavit of publication with the County Clerk within 30 days of publication. Affidavit forms are available from the County Clerk's office. The incorporated cities in Mendocino County do not maintain separate departments; all filings are done through the County. In the Fort Bragg/Mendocino area, you can pick up the County's filing form at the Fort Bragg Advocates office.
County Clerk ’s Office
501 Low Gap Road , Room 1020
Ukiah , CA 95482
(707) 463-4370
www.co.mendocino.ca.us/acr/index.html#FBN
Mendocino County NEWSPAPERS
Anderson Valley Advertiser
P.O. Box 459
Boonville , CA 95415
(707) 895-3016
Fax: 895-2545
Fort Bragg Advocate News
P.O. Box 1188
Fort Bragg , CA 95437
(707) 964-5642
Fax: 964-0424
Email: advocatenews@mcn.org
Independent Coast Observer
P.O. Box 1200
Gualala, Ca 95445
(707) 884-3501
Fax: 884-1710
Mendocino Beacon
P.O. Box 225
Mendocino , CA 95460
(707) 937-5874
Fax: 964-0424
Mendocino County Observer
P.O. Box 490
Laytonville, Ca 95454
(707) 984-6223
Fax: 984-8118
Email: observer@mcn.org
Ukiah Daily Journal
P.O. Box 749
Ukiah , CA 95482
(707) 468-0123
Fax: 468-5780
Email: udj@saber.net
Willits News
P.O. Box 628
Willits , CA 95490
(707 ) 459-4643,
from Ukiah 468-9246
Fax: (707) 459-1664
Website: www.willitsnews.com
VI. LICENSES, PERMITS AND REGULATIONS
Virtually all businesses are required to comply with some type of licensing and permits. The types of licenses and permits vary by business type, size, and location. This discussion of licenses, permits, and other related regulations should clarify most business regulatory obligations that you will encounter in Mendocino County. If your questions are not answered, contact numbers are included where you can call and get the information you need.
BUSINESS LICENSE - State of California
While you may be interested in locating or expanding your business in Mendocino County, the State of California has several business overlay requirements that should be reviewed to ensure that your enterprise is in compliance with both state and local regulations.
Sole proprietorships and general partnerships do not require licenses from the state. Limited partnerships and Limited Liability Companies however have to register with the Secretary of State and follow regulations pertaining to those particular business structures. All Corporations within the state are required to register with the Secretary of State and file their Articles of Incorporation in order to be granted a charter to do business in California.
California Secretary of State
Limited Partnership Division
1500 11 th Street , 3 rd Floor
Sacramento , CA 95814
(916) 653-3365
Website: www.ss.ca.gov/business/business.htm
Alternate website: www.calgold.ca.gov
All Corporations must file Articles of Incorporation with the California Secretary of State and be granted a charter to operate as a corporation in California. For additional information, contact:
California Secretary of State
Corporation Filing Division
1500 11 th Street
Sacramento , CA 95814
(916) 653-2318
Website: www.ss.ca.gov
Note: The State of California does require and issue licenses for various professions and services to operate in the State. For additional information, contact:
California Commerce and Economic Development Agency
Website: http://commerce.ca.gov/state/ttca/ttca_homepage.jsp
BUSINESS LICENSES & PERMITS ( Mendocino County & Incorporated Cities)
County Business License
In order to operate a business within Mendocino County, whether it be from a store, office, factory, your vehicle, or your home, you must have a valid business license. For businesses in the unincorporated area of the County, you must obtain approval from the County Department of Planning & Building Services. Upon approval, the license is issued by the County Treasures - Tax Collector's office. A one time application fee of $60 is required. License fees vary depending upon the type of business. Fees range from $30 and up per year. There are no business license fees for Veterans with a Honorable Discharge from Military Service (DD 214), unless they are selling alcohol. Business license fees may be paid annually or quarterly. Fees range from $30 and up annually; $9 and up quarterly. For additional information, contact:
County Planning & Building Services
Ukiah
501 Low Gap Road , Room 1440
Ukiah , CA 95482
(707) 463-4281
Fax: 463-5709
Fort Bragg
790 So. Franklin Street
Fort Bragg , CA 95437
(707) 964-5379
Fax: 961-2427
County Treasurer - Tax Collector
501 Low Gap Road , Room 1060
Ukiah , CA 95482
(707) 463-4321
Incorporated Cities - Business Licenses
Each of Mendocino County's four incorporated cities require business licenses. Each city functions independently and may change the fees and requirements listed below at any time.
City of Fort Bragg
Business license fees depend upon annual gross receipts. Fort Bragg requires a one time application fee of $10 for administrative review, a $10 fee for building department inspection, and $10 for fire inspection, if it is necessary for the Fire Chief to inspect the site. There is now a $10 building inspection fee for handicap accessibility. For additional information, contact:
Fort Bragg
City Hall - Finance Department
416 N. Franklin St .
Fort Bragg , CA 95437
(707) 961-2825
City of Point Arena
The City of Point Arena requires a flat fee of $40 for most business licenses. In exceptional cases where additional administrative review is required, an additional fee will be charged but there is no application fee. For additional information, contact:
Point Arena
City Hall
P.O. Box 67
451 School Street
Point Arena , CA 95468
(707) 882-2122
City of Willits
The City of Willits bases business license fees on quarterly receipts. Willits charges a one-time application fee of $15 for business licenses. For additional information, contact:
Willits City Office
111 E. Commercial Street
Willits , CA 95490
(707) 459-4601
City of Ukiah
The City of Ukiah bases business license fees upon estimated gross receipts. Ukiah also charges an application fee of $10, or $40 for an application requiring a field inspection. For additional information, contact:
Ukiah City Hall
300 Seminary Ave.
Ukiah , CA 95482
(707) 463-6200
Sole proprietorships and general partnerships do not require licenses from the state. Limited partnerships and Limited Liability Companies however have to register with the Secretary of State and follow regulations pertaining to those particular business structures. All Corporations within the state are required to register with the Secretary of State and file their Articles of Incorporation in order to be granted a charter to do business in California.
EMPLOYER IDENTIFICATION NUMBER (EIN or SSN)
Employers with employees, business partnerships, and corporations, must obtain an Employer Identification Number from the I.R.S. Businesses can obtain appropriate Federal income tax forms from this location.
Internal Revenue Service
4330 Watt Avenue
Sacramento , CA 95814
(800) 829-3676
Download the application for an Employer Identification Number:
www.irs.gov/pub/irs-pdf/fss4.pdf (PDF file, requires Adobe Acrobat Reader.)
SELLER'S PERMIT (Retail Sales Permit or Resale Number)
If your business involves sales or tangible personal property, you must apply to the State Board of Equalization for Seller's Permit. Many businesses or services which would not necessarily be thought of as taxable really are, so to make certain that you are meeting the State's requirements, contact the Board of Equalization. A security deposit may be required.
Board of Equalization
P.O. Box 730
50 “D” Street, Room 215
Santa Rosa , CA 95402-0730
(707) 576-2100
Fax: 576-2113
website: www.boe.ca.gov
Registration Form for Employers
Employers are required to file a registration form within 15 days after paying more than $100.00 in wages to one or more employees. No distinction is made between full-time and part-time or permanent and temporary employees in meeting this requirement.
Employment Development Department
631 South Orchard Avenue
Ukiah , CA 95482
(707) 463-4703
Website: www.edd.ca.gov/employer.htm
SECTION VII. TAXES
MENDOCINO COUNTY TAXES
Virtually all businesses must pay some sort of tax. However, the types of taxes your business must pay relate to the type of business, where it is located and operation schedule. Businesses with tangible property exceeding $30,000 must file a property statement. Businesses having tangible property under $30,000 do not need to file a property statement unless requested to do so by the County Assessor’s Office. A penalty fee may be given if a business is negligent over and above the past due taxes.
County Assessor ’s Office
501 Low Gap Road , Room 1040
Ukiah , CA 95482
(707) 463-4311
Sellers Permit
If you sell a product you must pay sales tax. You do not have to pay a tax on services. There are regulations that govern certain types of businesses that are not “clear cut”. For example, tailors offer both a service and a product. At a certain point, they must charge tax on the labor. If you are in doubt as to whether your business falls under these types of regulations, call and inquire.
Board of Equalization
P. O. Box 730
Santa Rosa , CA 95402
(707) 576-2100
Website: www.boe.ca.gov/info/reg.htm
STATE OF CALIFORNIA TAXES
State Income Tax
The Franchise Tax Board collects and processes individual state income tax. For additional information, contact:
Franchise Tax Board
Business Entities Division
Santa Rosa
50 D Street , Room 100
Santa Rosa , CA 95402
(800) 852-5711
Website: www.ftb.ca.gov
Sacramento
P.O. Box 942857
Sacramento , CA 94257
(916) 845-4543
Website: www.ftb.ca.gov
Employer Taxes
If your business will pay wages, contact the tax office for disability insurance tax, unemployment insurance tax, state withholding tax, and a State Tax Identification Number. Ask for the California Employers Tax Guide Form #DE 44.
Tax Office
50 D Street , Room 415
Santa Rosa , CA 95404
(707) 576-2094, Fax (707) 576-2601
(800) 852-5711
Forms: (800) 338-0505
FEDERAL TAXES
Employer Identification Number (EIN or SSN)
Employers with employees, business partnerships, and corporations, must obtain an Employer Identification Number from the I.R.S. Businesses can obtain appropriate Federal income tax forms from this location.
Internal Revenue Service
4330 Watt Avenue
Sacramento , CA 95814
(800) 829-3676
Download the Application for an Employer Identification Number”
www.irs.gov/pub/irs-pdf/fss4.pdf (PDF file, requires Adobe Acrobat Reader.)
General site: www.irs.gov/businesses/index.html
EMPLOYMENT TAX INFORMATION
www.edd.cahwnet.gov
Electronic Funds Transfer
(916) 654-9130
Employment Tax Amnesty Hotline
(916) 464-0845; (800) 852-5711
Forms Request (more than 25 copies)
(916) 322-2835
Magnetic Media Reporting
(916) 654-6845
Offers in Compromise
(916) 464-2761
Registration for an employer State ID
(916) 654-7041
Tax Rates and Benefit Charge Information
(916) 322-0507
Underground Economy Operations Center
(916) 464-1075 ext. 299
Employment Tax Problem Resolution Office
(916) 654-8957
Additional Tax Information - Federal Tax Forms & Publications
(800) 829-3676
Telefile
(800) 796-9330
RECORD KEEPING
Keeping accurate and up-to-date records is crucial to a successful business. Records are the most important management "tool" you possess. There are many different systems for record keeping. The important point is that you understand whatever system you decide to use. It is very helpful to consult an accountant to help you find a system that is best for your needs. Be sure to open a business bank account and keep all your business transactions separate from your personal finances. Deposit all receipts promptly. Decide on who will sign checks. Pay all expenses by check. Open a tax account to keep tax collections (sales, Social Security, income) and estimates separate from sales revenues.
It is also important that you distinguish between income received from business transacted within and outside of the city proper. Some cities tax receipts for business within the city only. If you are unable to show which receipts are for business in the city, you will be taxed on the local receipts, which could be considerably higher. Cities can call for an audit at any time.
BUSINESS ASSISTANCE HOTLINES
U.S. SBA Small Business Answer Desk
(800) 827-5722
Office of Small and Minority Business Telebiz
(916) 322-5060
Small Business Help-Line
(916) 327-HELP (4357)
State Consumer Insurance Hotline
(800) 927-4357
U.S. Department of Commerce
(202) 482-2000
Small Business Ombudsman of the US Environmental Protection Agency
(800) 368-5888
VIII. Building Issues and Zoning Clearance
COUNTY ZONING
The Mendocino County General Plan and the respective city general plans have important information concerning current and future land use within specific areas. Such information is pertinent when assessing the feasibility of a given site for establishing or expanding for business uses. Information on both County and City guidelines can be found at the Mendocino County Library and within the respective County or City Planning Departments.
Unincorporated Areas of Mendocino County
The County Department of Planning & Building Services presides over the unincorporated areas of the County. For further information about Mendocino County Zoning and Land Use issues, contact:
County Department of Planning & Building Services
(Inland areas of the County)
501 Low Gap Road , Room 1440
Ukiah , CA 95482
(707) 463-4281
Fax: 463-5709
County Department of Planning & Building Services
(Coastal areas of the County)
790 South Franklin
Fort Bragg , CA 95437
(707) 964-5379
Fax: (707) 961-2427
General Plan Amendment Applications / Rezoning Application
If you are interested in amending the General Plan or desire a rezoning designation to address your business needs in the unincorporated area of the County, contact the County Department of Planning & Building Service cited above. It is important to note the General Plan may be amended only four times per year by the Board of Supervisors, with the exception of the Coastal Element which may only be amended three times per year by the Board of Supervisors and Coastal Commission.
Home Occupations
No formal use permits are required for Home Occupations, which are defined as business ventures that are an accessory use within an existing dwelling unit. Home occupations must be clearly incidental and secondary to the use of the dwelling for residential purposes. No person other than the residents on the premises can be employed in the home occupation. Contact the County Department of Planning & Building Department cited above for more information regarding this designation.
Cottage Industries Permit
Cottage Industries are commercial uses in conjunction with a dwelling which are more extensive than home occupations, but which, like home occupations, do not alter or disturb the residential or rural nature of the premises or its surroundings. Cottage industries are permitted upon issuance of a Minor Use Permit. Contact the County Department of Planning & Building Services cited above for more information about this designation.
Administrative Permit of Temporary Use Application
Mendocino County requires that businesses and commercial events of a temporary nature obtain an Administrative Permit of Temporary Use. Such uses include: entertainment; temporary structures; temporary use of a trailer; and temporary off-site signs or billboards. Filing fees for an Administrative Permit Application are based upon the processing time and requirements. Contact the County Department of Planning & Building Services cited above for more information about this designation.
Conditional Use Permit
The County's zoning ordinance specifies permitted locations of land uses within the County (residential, commercial, industrial, agricultural, etc.). A Use Permit is a special type of permit which allows for the organization and control of land uses to insure compatibility with desirable existing and future land uses in the area. Some businesses require permission from the Planning Commission or Zoning Administrator to operate at certain locations. Filing fees are based upon administrative costs associated with processing use permit applications. For additional information, contact the County Department of Planning & Building Services cited above.
Coastal Development Permit Application
A Coastal Development Permit (CDP) is required before undertaking any activity in the Coastal Zone that is defined as a development. To determine if you are in the Coastal Development Zone, contact the County Department of Planning & Building Services from the number cited below. Some development activities in the Coastal zone also require a Use Permit, Subdivision, Variance, or other permit from Mendocino County. When this is the case, your CDP application will be combined with the other application and they will be processed together. Filing fees are required and are determined on the basis of the scope and use of the proposed project. For additional information, contact:
County Planning & Building Services
501 Low Gap Road , Room 1440
Ukiah , CA 95482
(707) 463-4281
590 South Franklin
Fort Bragg , CA 95437
(707) 964-5379
BUILDING PERMITS, PLANS & INSPECTIONS
Generally any new construction, or any addition, alteration or repair to an existing building requires a Building Permit.
County of Mendocino
Generally any new construction, or any addition, alteration or repair to an existing building requires a Building Permit. The County of Mendocino utilizes a single-permit system per building; that is, one building permit application is filed for all work, whether it be building, electrical, mechanical, or a plumbing project. All building permits are viewed by the County Department of Planning & Building Services. If your construction project requires any kind of Planning Division approval (such as development review, administrative permit or use permit), you must submit the appropriate planning application, either prior to or concurrent with your application for a building permit. Plan check and permit fees (except Mobile Home setup and building alterations) are based upon project valuation as established by a fee schedule approved by the Board of Supervisors. For additional information, contact:
County Department of Planning & Building Services
(Inland areas of the County)
501Low Gap Road, Room 1440
Ukiah , CA 95482
(707) 463-4281
Fax: 463-5709
County Department of Planning & Building Services
(Coastal areas of the County)
790 So. Franklin Street
Fort Bragg , CA 95437
(707) 964-5379
Fax: 961-2427
Incorporated Cities
If you are interested in developing or expanding a business in one of the County's four incorporated cities, you must obtain building permits, inspections and zoning clearances from these jurisdictions.
City of Fort Bragg
City Hall - Community Development
416 N. Franklin St .
Fort Bragg , CA 95437
(707) 961-2828
City of Point Arena
City Hall
451 S. School Street
Point Arena , CA 95468
(707) 882-2122
City of Ukiah
City Hall - Planning & Business
300 Seminary Way
Ukiah , CA 95482
(707) 463-6203
City of Willits
City Office
111 E. Commercial St .
Willits , CA 95490
(707) 459-4601
OTHER COMMON CITY & COUNTY PERMITS
AIR QUALITY PERMITS
Businesses with operations or equipment that have the potential to emit air contaminants are required to obtain Air Quality Permits. Permits are required before construction begins for a new operation; whenever a change of ownership occurs; before a modification that may reduce or increase emissions; or before equipment is moved or relocated. For additional information about the Air Quality Permit process, contact:
Mendocino County Air Quality Management District
306 East Gobbi Street
Ukiah , CA 95482
(707) 463-4354
Fax: 463-5707
OCCUPANCY PERMIT/FIRE INSPECTION & CLEARANCE
Certification of Occupancy Permits and other types of fire inspection or clearance are required by many businesses. For example, restaurants and businesses handling flammable materials require inspection. For additional information about these requirements, contact:
Department of Forestry and Fire Protection
Mendocino Ranger Unit
17501 N. Highway 101
Willits , CA 95490
(707) 459-7414
CAL/OSHA COMPLIANCE INFORMATION
If you are a corporation, a partnership or an employer of at least one employee, you must develop an accident prevention plan. A written, effective injury and illness prevention program is required by the California Code of Regulations and the California Labor Code. For additional information contact:
Cal/OSHA
Santa Rosa District Office
1221 Farmers Lane, Suite 300
Santa Rosa , CA 95405
(707) 576-2388
Website: www.dir.ca.gov/DOSH/dosh1.html (State site)
HEALTH/FOOD SERVICE PERMIT
If you are producing, handling, or distributing food products to the public, you may be required to obtain a Permit to Operate. If you are starting a restaurant/food facility which requires remodeling, you will also need to obtain a Building Permit. It is necessary to get a plan check once construction is completed. Fees for permits are based upon the type of food related establishment. For additional information, contact:
County Department of Environmental Health
501 Low Gap Road , Room 1326
Ukiah , CA 95482
(707) 463-4466
LIQUOR LICENSE
A liquor license is required if you intend to sell liquor in your business. There are a limited number of liquor licenses available in the County. To acquire a license to sell beer and wine, a pre-application must be completed, and if accepted, pay a fee. To acquire a full liquor license, you buy one from a business that is going out of business for what ever price the seller wants. Then there is a transfer fee that is required. All licenses have annual fees. For the current fee schedule check the website for the Alcoholic Beverage Control Department at www.abc.ca.gov and look for information on ABC licensing.
Alcoholic Beverage Control Department
50 “D” Street, Room 400
Santa Rosa , CA 95404
(707) 576-2165
CONTRACTORS LICENSING
Contractors' State License Board
9821 Business Park Drive
Sacramento , CA 95826
(800) 321-2752
Website: www.cslb.ca.gov/
WEIGHTS AND MEASURES
Businesses using scales, fuel pumps, electronic or manual price lookup scanner devices, or other measuring devices must ensure proper calibration and pass inspections.
Mendocino County Department of Agriculture
Weights and Measures
579 Low Gap Road
Ukiah , CA 95482
(707) 463-4208
CERTIFICATION
It may be to your advantage to be certified if you operate a minority, woman or disabled veteran owned business, or are a small business owner and want to compete for government contracts. For assistance in obtaining certification, contact:
Department of General Services
Women and Minorities
Office of Small and Minority Business
707 3 rd Street , 2 nd Floor
Sacramento , CA 95605
(800) 559-5529
www.pd.dgs.ca.gov/smbus/mwbepp.htm
Disabled Veterans
707 3 rd Street , 1 st Floor, Room 400
Sacramento , CA 95605
(916) 375-4940
www.pd.dgs.ca.gov/smbus/default.htm
California Department of Transportation
(916) 654-4576
Office of Small Business Certification & Resources
(916) 322-5060
Website: www.pd.dgs.ca.gov/smbus/default.htm
SECTION IX. Patents, Trademarks and Copyrights
TRADEMARKS
Within the State of California
To apply for a California trademark, call or write the Secretary of State and request an application and Application to Register a Trademark in the State of California will be sent to you. When your application has been submitted, they will search for you. Trademarks are appropriate for names and logos.
Secretary of State
P. O. Box 944225
Sacramento , CA 94244-2250
Street Address:
1500 11 th Street , Room 345
Sacramento , CA 95814
(916) 653-4984
Website: www.ss.ca.gov/business/ts/ts_faq.htm - Forms are available on the website
To apply for a Federal trademark, call the U. S. Department of Commerce, Patent and Trademark Office. Request the "General Information Concerning Trademarks" brochure. This brochure includes the application form and all information necessary to complete the process. Prior to granting your trademark, a thorough search is done and you may be contacted by an examiner to clarify your application. Additionally, your proposed trademark will appear in a Register which is sent to all persons holding trademarks - for their review and possible objections. Following an acceptable review, the trademark is issued.
Federal Trademarks and Patents
U. S. Department of Commerce
(202) 482-2000
Patent and Trademark Office
(800) 786-9199
Website: www.commerce.gov/patents.html
PATENTS
(Patent attorney fees begin at $450. Patent attorney's may also accept a percentage of your business as a patent fee for start-up businesses.) - To apply for a patent or to obtain some general information/guidelines, call (800) 786-9199. Request information brochure.
Website: www.commerce.gov/patents.html
COPYRIGHTS
You may obtain information regarding copyrights, procedures, etc. by calling: (202) 707-3000 which is the Library of Congress Copyright Office.
Website: www.copyright.gov/
The Sawyer Center provides extensive information about patents, trademarks, and copyrights. The Center provides assistance on the inventive process. It helps businesses and individuals to develop ideas into marketable products.
Sawyer Center (Part of Redwood Empire Small Business Development Center)
606 Healdsburg Avenue
Santa Rosa , CA 95401
(707) 524-1773
(707) 524-1772 Fax
Website: www.santarosa.edu/sbdc
Email: sbdc1@ap.net
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