The Secretary of State offers two options for submitting business entity filings depending on your entity and filing type. 1. File Online - Fastest Service.Find links to the various statements required to be filed with the California Secretary of State annually or biennially here. There are several key steps to starting a business in the City of San Diego. The steps may vary depending on the type of business you intend to launch. In an S Corporation, the income of the corporation is not taxed at the corporate level as in a C Corporation, but rather it passes through to the shareholders. Our Business Formation practice consists of advising and representing clients in the areas of business formation and corporate counsel. Most businesses start as a Sole Proprietorship or a General. Partnership and are generally the least complicated.