I currently have a California LLC (single founder) not looking to raise VC. While the LLC has been nice because it greatly simplifies taxes, do be aware there is a mandatory $800 tax every year (no matter how much revenue you make). The $800 tax sucks, because when you're just starting out, $800 a year can be painful if your startup is making less than $1,000 a month.
I find that tax to be obnoxious. I wouldn't mind paying it AFTER the business has had a chance to breath, but that's a hefty chunk of change to present up front, without ever having done business. I'm sure my frustration stems from not understanding WHY they charge it, when they do... If anyone could enlighten me, I would appreciate!
Not buying the conspiracy theory. A California LLC company making more than $500,000 a year, $800 tax or $2,000 tax doesn't matter. I just think lawmakers are out of touch to the consequences of these sort of taxes, and don't think about stimulating small business and entrepreneurs.
Incumbent firms will always seek to prevent competition. This tax does exactly that. No matter how you slice it this just another in a long list of "happy accidents" that benefit the donor class.
Yes. California has carte blanche because so many people want to be there (it is by far the most populous state with 40 million residents). They're not worried about keeping people or businesses in-state and it shows.
California has labor laws preferential to employees (e.g. not enforcing non-competes, the "your side projects belong to you if you aren't using your employer's resources"), but the minute you want to take one of those side projects into the business realm, California murders it on the spot. Pretty ridiculous.
If you live in California you have no choice. Even if you incorporate in a foreign state, you'll also need to register your foreign corporation in California.