What steps should I take to form a limited liability company (LLC) in California?

To form a limited liability company (LLC) in California, you should follow these steps:

1. Choose a name for your LLC that is unique and not already in use by another California LLC or corporation. You can search for available names on the California Secretary of State's website.
2. File Articles of Organization with the California Secretary of State. This document will formally establish your LLC and should include the LLC's name, address, registered agent, and purpose for business.
3. Obtain any necessary permits or licenses required for your specific industry or location. You can check with the California Department of Consumer Affairs website to determine what permits or licenses are needed.
4. Draft an operating agreement for your LLC. This document is not required by law but is highly recommended to clarify the management structure and responsibilities of the LLC and its members.
5. Obtain an Employer Identification Number (EIN) from the Internal Revenue Service. This is necessary for tax purposes and can be done online.
6. Register with the California Franchise Tax Board and pay any necessary taxes or fees. The yearly LLC tax is currently $800, but may vary depending on the LLC's income.
7. Maintain accurate records and documentation of all business transactions and comply with all California and federal tax laws.

While the steps listed above are the basic requirements for forming an LLC in California, there may be additional regulations or procedures depending on the specific industry or location of your business. It is recommended that you seek the advice of a licensed attorney or accountant to ensure compliance with all applicable laws and regulations.