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The Building & Grounds Division maintains the Arkansas State Capitol and its surrounding grounds and gardens. The Business & Commercial Services Division is responsible for filing liens pursuant to the Uniform Commercial Code, registering business entities and trademarks, collecting the state franchise tax, and licensing notaries public.
A franchise tax is a government levy (tax) charged by some US states to certain business organizations such as corporations and partnerships with a nexus in the state. A franchise tax is not based on income. Rather, the typical franchise tax calculation is based on the net worth of capital held by the entity. The franchise tax effectively ...
In the United States, the phrase "doing business as" (abbreviated to DBA, dba, d.b.a., or d/b/a) is used, [1] [2] among others, such as assumed business name [3] or fictitious business name. [4] In Canada , " operating as " (abbreviated to o/a ) and " trading as " are used, although " doing business as " is also sometimes used.
Failure to file the final franchise tax can result in a $200 fine plus a 1.5% monthly interest penalty. The completed certificate of cancellation can be filed online through the state's business ...
A registration fee is due, which is usually between $25 and $1,000, depending on the state. A corporate name is generally made up of three parts: "distinctive element", "descriptive element", and a legal ending. All corporations must have a distinctive element, and in most filing jurisdictions, a legal ending to their names.
The FTC administrates oversight via the FTC franchise rule. [1] The FTC announced an update to the franchise Rule on January 23, 2007, becoming effective July 1, 2007. [2] The most recent version of the FTC franchise rule was in 2007, is printed in FR 2007a, pp. 15544–15575.
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