Kentucky Business One Stop

[Pages:138]Commonwealth of Kentucky

Kentucky Business One Stop

Register My Business

Release 3.2 June 2020

Kentucky Business One Stop 2020

Contents

1 Register My Business............................................................................6

1.1 Business Formation ........................................................................................... 6

2 Business Registration............................................................................9

2.1 Online Business Registration ............................................................................. 9

2.1.1 Disclaimer.............................................................................................................................. 9 2.1.2 Registration Contact Information......................................................................................... 10 2.1.3 Business Formation............................................................................................................. 11 2.1.4 Business Name Search....................................................................................................... 11 2.1.5 Add a Registered Agent ...................................................................................................... 19 2.1.6 Principal Office Address / Office of the CEO ...................................................................... 22 2.1.7 Business Information........................................................................................................... 24 2.1.8 Add a Business Representative .......................................................................................... 33 2.1.9 Delayed Effective Date........................................................................................................ 36 2.1.10 Business Administrators...................................................................................................... 37 2.1.11 Electronic Signatures .......................................................................................................... 38 2.1.12 Registration Summary......................................................................................................... 38

2.2 Upload Articles or Certificates of Authority ....................................................... 40

2.2.1 Upload Articles or Certificates of Authority ......................................................................... 41

2.3 Pay Application Fee ......................................................................................... 43

2.3.1 Payment Summary.............................................................................................................. 43 2.3.2 Prepaid Account .................................................................................................................. 44 2.3.3 Credit Card .......................................................................................................................... 45

2.4 Complete Business Registration ...................................................................... 47

2.4.1 Registration Complete......................................................................................................... 47 2.4.2 Registration Emails ............................................................................................................. 49 2.4.3 Access Granted Emails ....................................................................................................... 49

3 Tax Registration .................................................................................. 51

3.1 Welcome .......................................................................................................... 52 3.2 List of Tax Accounts/Licenses.......................................................................... 53 3.3 Tax Correspondence Information..................................................................... 53 3.4 Registration Contact Information ...................................................................... 54

2

Kentucky Business One Stop 2020

3.5 Business Details............................................................................................... 55

3.5.1 Not Previously Registered................................................................................................... 55 3.5.2 Previously Registered ......................................................................................................... 57

3.6 Primary Business Location............................................................................... 58

3.6.1 Submission Id...................................................................................................................... 60

3.7 Accounting Period ............................................................................................ 60 3.8 Federal Tax Information ................................................................................... 61 3.9 Additional Information ...................................................................................... 62 3.10 North American Industry Classification System Code ...................................... 62 3.11 Add a Responsible Party.................................................................................. 63

3.11.1 Only Individuals Allowed for Certain Business Structures .................................................. 63 3.11.2 Businesses or Individuals May be Allowed ......................................................................... 64 3.11.3 Individual as Responsible Party .......................................................................................... 64 3.11.4 Business as Responsible Party........................................................................................... 65 3.11.5 All Responsible Parties Added ............................................................................................ 66

3.12 Employer's Withholding Tax............................................................................. 67

3.12.1 Questions ............................................................................................................................ 67 3.12.2 Paymaster/Pay Agent ......................................................................................................... 69 3.12.3 Additional Information ......................................................................................................... 69

3.13 Sales and Use Tax ........................................................................................... 71

3.13.1 Questions #1 ....................................................................................................................... 71 3.13.2 Questions #2 ....................................................................................................................... 72 3.13.3 Questions #3 ....................................................................................................................... 74 3.13.4 Questions #4 ....................................................................................................................... 77 3.13.5 Questions #5 ....................................................................................................................... 79 3.13.6 Questions #6 (Coal Tax) ..................................................................................................... 81 3.13.7 Additional Information ......................................................................................................... 82

3.14 Utility Gross Receipts License Tax................................................................... 85 3.15 Telecommunications Tax ................................................................................. 86 3.16 Coal Tax........................................................................................................... 87 3.17 Consumer's Use Tax........................................................................................ 88

3.17.1 Questions ............................................................................................................................ 88 3.17.2 Address for Returns ............................................................................................................ 89

3

Kentucky Business One Stop 2020

3.18 Corporation Income/Limited Liability Entity Tax ............................................... 90

3.18.1 Questions #1 ....................................................................................................................... 90 3.18.2 Questions #2 ....................................................................................................................... 91 3.18.3 Questions #3 ....................................................................................................................... 92 3.18.4 Questions #4 ....................................................................................................................... 93 3.18.5 Questions #5 ....................................................................................................................... 94 3.18.6 Additional Information ......................................................................................................... 94

3.19 Kentucky Nonresident Income Tax Withholding on Distributive Share Income 95

3.19.1 Questions #1 ....................................................................................................................... 95 3.19.2 Questions #2 ....................................................................................................................... 97 3.19.3 Additional Information ......................................................................................................... 98

3.20 Tobacco Tax .................................................................................................... 99

3.20.1 Questions #1 ....................................................................................................................... 99 3.20.2 Questions #2 ..................................................................................................................... 100 3.20.3 Questions #3 ..................................................................................................................... 101 3.20.4 Questions #4 ..................................................................................................................... 101 3.20.5 Questions #5 ..................................................................................................................... 102 3.20.6 Questions #6 ..................................................................................................................... 103 3.20.7 Questions #7 ..................................................................................................................... 104 3.20.8 Questions #8 ..................................................................................................................... 105 3.20.9 Additional Information for Licensing .................................................................................. 106 3.20.10 Conviction Disclosure.................................................................................................... 107

3.21 Business Administrators................................................................................. 107 3.22 Electronic Consent ......................................................................................... 109 3.23 Tax Account Registration Summary ............................................................... 109 3.24 Registration Complete.................................................................................... 112 3.25 Tax Registration Confirmation Messages and Emails .................................... 113

3.25.1 Tax Registration Approved Message ................................................................................ 113 3.25.2 No Tax Accounts Assigned Message ............................................................................... 113 3.25.3 Tax Registration Denied Email.......................................................................................... 113

3.26 Access Granted Emails .................................................................................. 113 3.27 Tobacco Tax Registration Messages and Status ........................................... 114

3.27.1 Tax Registration with Tobacco Tax Message ................................................................... 114 3.27.2 Tobacco Tax Registration Awaiting Approval Status ........................................................ 114

4

Kentucky Business One Stop 2020

3.27.3 Tobacco Tax Ready to Pay Message ............................................................................... 115 3.27.4 Tobacco Tax Pending Payment Status............................................................................. 115 3.27.5 Tobacco Tax Denied Message ......................................................................................... 115

3.28 Pay Application Fee ....................................................................................... 116

3.28.1 3.28.2 3.28.3

Business Demographic Information .................................................................................. 116 Taxpayer Information ........................................................................................................ 117 Credit Card ........................................................................................................................ 117

3.29 Complete Tobacco Tax Registration .............................................................. 121

3.29.1 Registration Complete....................................................................................................... 121

4 Appendixes ....................................................................................... 122

4.1 Appendix A: Business Structures/Entity Types .............................................. 122

4.2 Appendix B: Business Name Rules................................................................ 126

4.2.1 Valid Characters................................................................................................................ 126 4.2.2 Valid Suffixes by Structure ................................................................................................ 126

4.3 Appendix C: Required Business Representatives .......................................... 128

4.3.1 Domestic Businesses ........................................................................................................ 129 4.3.2 Foreign Businesses........................................................................................................... 129 4.3.3 Types of authorized representatives ................................................................................. 130

4.4 Appendix D: Professional Services ................................................................ 130

4.5 Appendix E: Taxation for Federal Purposes................................................... 131

4.6 Appendix F: Ownership Disclosure ? Responsible Parties ............................ 134

4.7 Appendix G: Corporate Income/LLET Exemption Types................................ 136

4.8 Appendix H: Nonresident Withholding Exemption Types ............................... 137

5

Kentucky Business One Stop 2020

1 Register My Business

Note Use of this system is not intended to replace professional legal and/or tax advice.

The link to "Register a new business" is for registering a new business with the Office of the Secretary of State and/or the Department of Revenue.

If the Secretary of State has approved your business registration, please select the existing business in the `My Businesses' grid on the "Dashboard." On the business summary of details page, click on the `Tax Administration' tab and select the link. See Section 3: Tax Registration for instructions on completing Tax Registration.

If Tax Registration has been completed, please contact the Office of the Secretary of State. You may not be required to complete a business registration. If you are required to complete it, you will need to work with the Office of the Secretary of State to connect the new registration with the existing Tax Registration.

The following two buttons are sometimes available during business and tax registration:

Button

Function

Cancels the business or tax registration in process and returns you to the "Business Formation" page to start over.

Returns you to the "Dashboard." Depending on where you are in the registration process, your business or tax registration may be saved and available in the `Registrations in Progress' grid on the "Dashboard."

1.1 Business Formation

When you click the link to "Register a new business," One Stop displays the "Business Formation" page.

6

Kentucky Business One Stop 2020

You must select one of the four options indicating the type of business activity in the Commonwealth. You also must select a business structure. Refer to Appendix A: Business Structures/Entity Types for a list of business structures/entity types that may be registered using One Stop.

Choosing the right structure is very important. You should consult an attorney to discuss the legal

Note implications of your choice. This online registration service is not intended to substitute or replace the

advice of legal or professional counsel.

When you select a business structure, the page displays information about the structure selected. For example, if you select `Profit Corporation,' One Stop displays the following definition:

Businesses wishing to transact business within the Commonwealth of Kentucky are required by law

Note to first file with the Office of the Secretary of State. The Secretary of State serves as the

Commonwealth's custodian of the filings and provides copies and/or certifications of the documents.

One Stop will notify you if the business does not have to be registered with the Office of the Secretary of State by displaying the following message.

Again, refer to Appendix A: Business Structures/Entity Types to determine whether you must complete Business Registration with the Secretary of State. All businesses must complete Tax Registration.

7

Kentucky Business One Stop 2020

When you are satisfied with your selections, click the `Next' button to continue registering. If you do not have to complete Business Registration with the Secretary of State, One Stop transfers you to Tax Registration. If you do have to complete Business Registration, One Stop continues the Business Registration process. If you select the Cooperative Corporation business structure, One Stop prompts you to use the `Upload Articles or Certificates of Authority' process to register the business with the Office of the Secretary of State. Please refer to Section 2.2: Upload Articles or Certificates of Authority for information about this process.

8

 ................
................

In order to avoid copyright disputes, this page is only a partial summary.

Google Online Preview   Download