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STARTING AND OPERATING A
BUSINESS IN CALIFORNIA



NOTE: LINKS DISABLED!   All links to the e-book are disabled in this sample table of contents, since the e-book chapters and content are not posted on the Internet.

(This is a sample for a California edition for a hypothetical California manufacturer, "Acme Dynamite Company." Each state edition's table of contents is slightly different, depending on the state's laws and the facts of your business.)


Copyright © 2016, Michael D. Jenkins
All Rights Reserved


“This publication is designed to provide accurate and authoritative information in regard to the subject matter covered. It is sold with the understanding that the publisher and author are not engaged in rendering legal, accounting, or other professional services. If legal advice or other expert assistance is required, the services of a competent professional person should be sought.” -- from a Declaration of Principles jointly adopted by a committee of the American Bar Association and a committee of publishers.


TABLE OF CONTENTS

PREFACE

PART I -- STARTING YOUR BUSINESS

Chapter 1: Deciding to Go into Business

1.1 - Taking the Plunge
1.2 - Advantages and Disadvantages of Owning a Business
1.3 - Characteristics of the Successful Entrepreneur
1.4 - Know the Business
1.5 - Know Your Market -- And Create a Business Plan
1.6 - Know How Much Money You Need To Succeed
1.7 - Finding the Best Location
1.8 - Will You Hire Employees?
1.9 - Choosing Professional Advisers
1.10 - Small Business Startup Checklist for Acme Dynamite Company

Chapter 2: Choosing the Legal Form of the Business

2.1 - General Considerations -- Federal and California Aspects
2.2 - Advantages and Disadvantages of Sole Proprietorships
2.3 - Advantages and Disadvantages of Partnerships
2.4 - Advantages and Disadvantages of C Corporations
2.5 - Advantages and Disadvantages of S Corporations
2.6 - Advantages and Disadvantages of Limited Liability Companies
2.7 - Major California Taxes on Businesses
2.8 - Entity Choices for Specific Types of Businesses
2.9 - Should You Incorporate Outside Your Home State?

Chapter 3: Buying an Existing Business

3.1 - Buy vs. Build
3.2 - Finding a Business for Sale
3.3 - What to Look for Before You Leap
3.4 - Should You Consider a Franchise Operation?
3.5 - Negotiating the Purchase
3.6 - Closing the Deal

Chapter 4: Selecting the Right Location

4.1 - Location, Location, Location
4.2 - Steps in Selecting a Site for a Retail Business
4.3 - Site Selection Factors for a Non-Retail Business

PART II -- OPERATING YOUR BUSINESS

Chapter 5: A Trip through the Red Tape Jungle: Requirements That Apply to Nearly All New Businesses

5.1 - Choosing a Name for the Business
5.2 - Local Business Licenses
5.3 - State Licenses
5.4 - Federal Licenses
5.5 - Income Taxes -- Federal and California
5.6 - Self-Employment Tax
5.7 - Miscellaneous Tax Information Returns
5.8 - California Sales and Use Taxes
5.9 - Property Taxes
5.10 - Using a Fictitious or Assumed Business Name
5.11 - Insurance - A Practical Necessity for Businesses
5.12 - Securities Laws
5.13 - Federal and California Excise Taxes
5.14 - Requirements Specific to the Legal Form of the Business

Chapter 6: The Thicket Thickens: Additional Requirements for Businesses with Employees

6.1 - Social Security and Income Tax Withholding
6.2 - Unemployment Taxes -- Federal and California
6.3 - California Workers’ Compensation Insurance
6.4 - Compliance with ERISA - Employee Benefit Plans
6.5 - Employee Safety and Health Regulations
6.6 - Employee Wage-Hour and Child Labor Laws -- Federal and California
6.7 - Fair Employment Practices -- Federal and California Laws
6.8 - Immigration Law Restrictions on Hiring
6.9 - Restrictions on Layoffs of Employees -- Federal and State
6.10 - The Americans with Disabilities Act
6.11 - Mandatory Family and Medical Leave Requirements
6.12 - Performance Evaluations - Your Legal Exposure as an Employer
6.13 - Employee or Independent Contractor?
6.14 - Reporting Newly Hired Employees in California
6.15 - Military Leave for Employees
6.16 - The “Union Shop” and Right-To-Work Laws
6.17 - Employee Polygraph Protection Act Requirements
6.18 - Wage Payment and Other California Labor Laws
6.19 - Catch-22 for Employers: Giving References
6.20 - COBRA Requirements for Employers
6.21 - Health Care Reform Requirements for Employers

Chapter 7: Environmental Laws Affecting Your Business

7.1 - Liability under Environmental Clean-up Laws
7.2 - Community Right-To-Know Notification
7.3 - Water Pollution Laws
7.4 - Air Pollution Laws
7.5 - Toxic Substances Control Act
7.6 - Environmental Impact Statements
7.7 - Miscellaneous Environmental Regulations
7.8 - EPA Self-Evaluation Policy
7.9 - California Environmental Tax on Businesses

Chapter 8: Technology and Your Business

8.1 - Technology -- A Revolution in Progress
8.2 - Using Universal Product Codes (UPC) and RFID Tags
8.3 - ISO-9000 Quality Standards and Certification
8.4 - Is Electronic Data Interchange (EDI) in Your Future?
8.5 - Internet Taxation and Regulation
8.6 - Telecommuting and Important Technologies and Trends To Watch

Chapter 9: Miscellaneous Business Problems and Pointers

9.1 - Protecting Your Assets from Creditors
9.2 - Protecting Trade Names, Trademarks and Intellectual Property
9.3 - Mail Order Sales and Telemarketing Regulations
9.4 - Consumer Credit Laws Affecting Your Business
9.5 - Multilevel Marketing Programs -- Look Before You Leap
9.6 - Reporting Foreign Investments in U.S. Businesses
9.7 - Exporting Your Product or Service
9.8 - Electronic Marketing Restrictions

PART III -- MONEY AND TAX MATTERS

Chapter 10: Financing Your Business

10.1 - Venture Capital (Equity) Financing
10.2 - Small Business Administration Loans
10.3 - Other Federal Loan Programs
10.4 - Small Business Investment Companies
10.5 - Business Development Corporations
10.6 - Contact Information -- Financing

Chapter 11: Accounting Basics

11.1 - Establishing Your Accounting System
11.2 - Depreciating Assets
11.3 - Selecting Tax Accounting Methods
11.4 - Cash-Flow Management
11.5 - Don't be a Victim of Accounting Fraud

Chapter 12: Employee Fringe Benefits and Stock Options

12.1 - Introduction
12.2 - Fringe Benefits
12.3 - Retirement Plans
12.4 - Stock Option Plans
12.5 - Nonqualified Deferred Compensation Plans
12.6 - Restricted Stock Plans
12.7 - Play or Pay -- Complying with ObamaCare
12.8 - Overview of Fringe Benefits

Chapter 13: Business Expense Tax Deductions and Tax Credits

13.1 - Travel, Entertainment, and Meal Expenses
13.2 - Automobile Expenses
13.3 - Start-Up Losses Must Be Capitalized, But Some Now Deductible Immediately
13.4 - Office in the Home Expenses
13.5 - Business Tax Credits
13.6 - New Business Tax Deductions
13.7 - Small Business Tax Breaks for Hard Economic Times
13.9 - Major Federal Tax Changes for 2014 Through 2016

Chapter 14: Additional Tax Savings Strategies

14.1 - Introduction
14.2 - Choosing the Best Taxable Year for a Corporation
14.3 - Using a Corporation as a Tax Shelter
14.4 - Tax Problems Unique to Corporations
14.5 - Planning for Withdrawal of Funds from a C Corporation at Minimum Tax Cost
14.6 - Post-Incorporation Planning
14.7 - Hiring Your Spouse or Child as an Employee
14.8 - How to Save on Unemployment Taxes
14.9 - Section 1244 Stock
14.10 - Tax and Legal Implications of Doing Business in Other States
14.11 - Qualified Joint Ventures -- Husband and Wife (New Law)
14.12 - Escaping IRS Penalties -- First Time Offender?

Chapter 15: Excise Taxes

15.1 - Introduction
15.2 - Federal Excise Taxes
15.3 - State Excise Taxes
15.4 - Federal Estate and Gift Taxes
15.5 - State Estate, Gift, and Inheritance Taxes

PART IV -- STATE (CALIFORNIA) INFORMATION

Chapter 16: California Sources of Help and Information

16.1 - Where To Seek Help for Your Small Business in California
16.2 - Key California Agencies Contact Information
16.3 - California and Federal Internet Sites

APPENDICES

Appendix A: Start-up Checklist for ABC Shoestore, LLC (Idaho example)
Appendix B: Business Plan Worksheet for Acme Dynamite Company
Appendix C: Commonly Used Tax and Other Forms

ORDERING INFORMATION



Send Mail to:   mdjenk@aol.com with questions or comments about this publication, or if you note any information that is inaccurate or out of date. We update all portions of this series at least once a year, and strive for accuracy, but we are not perfect, and welcome your input, either in the form of corrections or for any major changes that have occurred since our last annual update of the federal or state portions of this series. Please do not contact us for tax, business or legal advice.

Copyright © 2016 Ronin Software
Last modified: January 1, 2016