LLC Fee

« Common Law Claims Preempted by UCC, Holds California Court | Main | Jespersen v. Harrah's Casino »

Apr15

Linda Chan

Know More: Taxes 2.0, Taxes

In California, limited liability companies (LLCs) are generally imposed fees based on the LLC’s total gross receipts. The annual fee ranges from $0 - $11,790. The fees are not apportioned, meaning that the LCC pays the fee based on its total gross receipts even though only a small portion of its gross or net income derives from California activities.

In Northwest Energetics Services LLC v. FTB, SF Super. Ct. #CGC-05-437721, a San Francisco trial court decision involving a Washington organized LLC that had qualified to do business in California, but never actually had any business activities in California, the court rendered a notice of intended decision that the failure to apportion the LLC fee renders the fee unconstitutional under the US Constitution’s due process and commerce clauses because it is an unapportioned tax on income.
Though the state will be able to appeal the decision, the California Franchise Tax Board has released a form of notice used to file protective claims for LLC fee refunds in order for those affected by the case decision to file refund claims to protect against the statute of limitations while the case is pending appeal.

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