Send payment with a completed FTB 3522 to: Mail: FRANCHISE TAX BOARD A business entity can be formed in California online at bizfileOnline.sos.ca.gov.Filing tips are included with most online forms. Go to the BizFileOnline Portal and click on "File Online" option. You can apply in person at our public counter at 700 H Street, Room 1710, Sacramento CA 95814, Monday-Friday a.m. You can electronically file Form LLC12 using a credit card. In California, there are no statutory requirements for LLCs to hold annual meetings or keep formal meeting minutes. LLCs in California must file a Statement of Information with the Secretary of State within 90 days of formation and every two years after that. The annual franchise tax is a type of business tax required in the state of California and about a dozen other states. The SOS office is located at: California Secretary Of State.