Starting a Business in Maryland Checklist

Check business name availability with the Maryland SDAT First, do a search to see if your business name is available http://sdatcert3.resiusa.org/ucc-charter/CharterSearch_f.aspx Your LLC or corporation in Maryland must have a unique, distinguishable name and meeting the state’s name ending requirements (business name must end in “Limited Liability Company” or “Incorporated” or some accepted abbreviation like “Inc.” or “LLC”). You do not need to reserve your business’ name prior to filing in Maryland. Maryland SDAT State Department of Assessment and Taxation 301 W Preston Street, 8th Floor Baltimore, MD 21201-2395 Name availability (410) 767-1330 charterhelp@dat.state.md.us
File paperwork to create your business Now you are ready to send in the documents to form your new business! The filing fee is $120 for a Maryland corporation or $100 for a Maryland LLC. Information you’ll need to include in your Maryland business filing: – Business name and purpose – Registered agent name and address(es) – Business address – Duration of entity – Names and addresses of initial members/directors – Organizer/incoporator must sign the document – Names, address, and phone number of filer – Authorized stock information The Maryland SDAT will take about 8-10 weeks to process your articles of incorporation or organization if you mail them in. Fax filing and paying $50 for expedited processing is definitely your best option. Faxed documents are expedited so they are processed within 7 business days. Make sure you include a fax cover sheet so you can provide your credit card information when you file. If you’d prefer to have an incorporation service complete your filing, incorporate in Maryland with Northwest Registered Agent. SDAT Corporate Charter Division State Department of Assessments and Taxation Corporate Charter Division 301 W. Preston St. Room 801 Baltimore, MD 21201 New businesses info: (410) 767-1350 Fax file: (410) 333-7097 charterhelp@dat.state.md.us
Register with the Department of Revenue After you form your company, you can register online for income tax withholding and Maryland sales tax using the Maryland Combined Registration Online Application https://interactive.marylandtaxes.com/webapps/comptrollercra/RegistrationType.asp or you can download the paper form and mail it. Sales Tax: Maryland has a 6% state sales tax. Income Tax: Maryland individual income tax rate ranges from 2% on the first $1000 of taxable income to 5.75% on income exceeding $250,000. The state also collects county income taxes on the annual return. Maryland’s corporate income tax rate is 8.25%. Comptroller of Maryland Comptroller of Maryland Revenue Administration Center 110 Carroll Street Annapolis, Maryland 21411-0001 P: (410) 260-7980
Get a business license Not all Maryland businesses need a state license. You can call the Clerk of the Circuit Court in the county where your business will be located or you can contact the State License Bureau to find out if your business needs a Maryland business license. If you do need a Maryland business license, ask the Clerk of the Circuit Court how to apply. For Court Clerk’s contact info by county: http://taxes.marylandtaxes.com/Business_Taxes/New_Businesses/Business_Licenses/Clerks_of_the_Circuit_Court.shtml Any other registration requirements? The city or county where you do business may have additional permit/zoning requirements. It is always a good idea to check with your local government to see if there are any additional requirements. We’ve provided business license info for Baltimore City and Montgomery County to the right. Local License Info State License Bureau LLG Treasury Building 80 Calvert Street, Room 314 Annapolis, Maryland 21404-1751 P: (410) 260-6240 Montgomery County Montgomery Court License Department 50 Maryland Avenue, Room 111 Rockville, MD 20850 P: (240) 777-9460 F: (240) 777-9451 http://www6.montgomerycountymd.gov/cibtmpl.asp? City of Rockville Rockville City Hall 111 Maryland Ave. Rockville, MD 20850 P: (240) 314-5000 http://www.rockvillemd.gov/index.aspx?nid=1165 City of Baltimore Department of Finance Bureau of Revenue Collections Misc. Tax/License Unit 200 Holliday Street, 1stFloor, Room 3 Baltimore, MD 21202 P: (410) 361-9690 http://business.baltimorecity.gov/Home.aspx
Collect and Charge Sales Tax Do I need to collect Maryland sales tax? You need to register for a Sales Tax Certificate if you will be selling tangible personal property in Maryland. What is the Maryland sales tax rate? Maryland has a 6% state sales tax. How do I register for Maryland sales tax? You can register for Maryland sales tax online using the Maryland Combined Registration Online Application https://interactive.marylandtaxes.com/webapps/comptrollercra/RegistrationType.asp or you can download the paper form and mail or fax it to Central Registration. How much does a Maryland sales tax certificate cost? There is no fee Comptroller of Maryland Central Registration Revenue Administration Center 110 Carroll Street Annapolis, Maryland 21411-0001 P: (410) 260-7980 F: (410) 260-7908 sut@comp.state.md.us http://www.comp.state.md.us