How to Start a Business in Ohio: 2026 Step-by-Step
To start a business in Ohio, file Form 610, Articles of Organization, with the Ohio Secretary of State for a $99 filing fee, appoint an Ohio statutory agent, get a free federal EIN, and register with the Ohio Department of Taxation for sales tax and the Commercial Activity Tax if they apply.
Quick Answer
- LLC formation form
- Form 610, Articles of Organization for a Domestic LLC
- Filing fee
- $99 to the Ohio Secretary of State
- Agent
- Ohio statutory agent required (appointed on Form 610)
- Trade name
- Trade name application fee $39
- Governing law
- Ohio Revised Code Chapter 1706 (Ohio Revised LLC Act)
- State tax
- Commercial Activity Tax and sales tax via Ohio Department of Taxation
- EIN
- $0 - free from the IRS
- Annual report
- Ohio LLCs file no annual report with the Secretary of State
Step 1: Choose a Business Structure
Ohio recognises sole proprietorships, general partnerships, limited liability companies, and corporations. The choice determines liability exposure, filing burden, and default tax treatment.
A sole proprietorship requires no formation filing with the Secretary of State, but it gives the owner no liability separation - business debts are personal debts. See sole proprietorship in Ohio. An LLC formed under Ohio Revised Code Chapter 1706, the Ohio Revised Limited Liability Company Act, separates business liabilities from personal assets while keeping pass-through taxation by default. It is the common choice for a small Ohio business.
Corporations suit businesses raising outside equity. If you expect a payroll and meaningful profit, look at the Ohio S-corp election, which is a tax election layered on top of an LLC or corporation rather than a separate entity type.
Step 2: Choose and Clear the Name
An Ohio LLC name must include an approved designator and must be distinguishable on the Secretary of State's records from names already in use. Search first through the Ohio business entity search. Distinguishable means more than a different punctuation mark or a swapped "and" for "&".
If you will trade under a name different from the entity name, Ohio uses trade name and fictitious name registration under ORC § 1329.01. The trade name application filing fee is $39. A registered trade name gives exclusive use of the name in Ohio for filing purposes; a fictitious name registration is only a disclosure. Neither is a trademark - for that, see trademark registration.
Step 3: File Form 610 for $99
Form 610, Articles of Organization for a Domestic Limited Liability Company, is what creates the entity. The filing fee is $99. File online through Ohio Business Central at bsportal.ohiosos.gov or submit the paper form.
Form 610 requires the LLC name, the effective date if other than the filing date, an optional period of existence, and the appointment of a statutory agent with an Ohio street address. The agent must sign the acceptance. See Ohio statutory agent requirements and the Ohio Articles of Organization for a field-by-field walkthrough.
| Filing | Ohio fee |
|---|---|
| Articles of Organization, domestic LLC (Form 610) | $99 |
| Trade name application | $39 |
| Federal EIN | $0 |
| Annual report to the Secretary of State | Not required for Ohio LLCs |
Confirm any other filing fee against the Secretary of State's published fee schedule before you budget for it.
Step 4: Appoint an Ohio Statutory Agent
Ohio calls the registered agent a statutory agent. Every Ohio LLC must continuously maintain one, and the agent must have an Ohio street address where service of process can be delivered during business hours. A member can serve if they meet the address requirement; many owners use a commercial agent to keep a home address off the public record and to avoid missing service while away.
If the agent resigns or the address changes, file the change promptly. Ohio can cancel an LLC's registration for failure to maintain a statutory agent, and a missed service of process can produce a default judgment.
Step 5: Get a Free EIN and Open a Bank Account
The federal Employer Identification Number is issued by the IRS at no cost. Apply after the Ohio filing is accepted so the legal name matches. You need an EIN if the LLC has more than one member, has employees, or elects corporate or S-corporation treatment; single-member LLCs with no employees can technically use the owner's SSN but almost always want an EIN for banking. See how to get an EIN in Ohio.
Open a dedicated business bank account immediately. Commingling personal and business funds is the most common fact pattern used to argue that an LLC's liability shield should be disregarded.
Step 6: Register with the Ohio Department of Taxation
Ohio has no franchise tax on LLCs, but two state taxes commonly apply. The Commercial Activity Tax is a gross receipts tax defined in ORC § 5751.01 and applies above a statutory receipts threshold - confirm the current threshold and rate with the Department of Taxation, since the legislature has adjusted them. Retailers and many service providers also need a vendor's license to collect Ohio sales tax, authorised under ORC § 5739.17.
Employers register for Ohio employer withholding and for unemployment compensation with the Department of Job and Family Services. Members of a default LLC report business income on their Ohio individual returns - see Ohio LLC tax filing and Ohio self-employment tax.
Step 7: Licenses, Permits, and Local Rules
Ohio issues no single general business license. Licensing is by activity and by locality: state boards license trades and professions, county health departments license food operations, and cities add local registration, zoning approval, and sign permits. Work through Ohio business licensing and then call the municipality where you will operate.
Start the local conversation before signing a lease. Zoning, not licensing, is what most often blocks a planned location.
Step 8: Stay Compliant After Launch
Ohio is unusual in that domestic LLCs file no annual report with the Secretary of State, which removes a recurring deadline that most states impose. What remains is real: keep the statutory agent current, renew trade name registrations on schedule, file and pay Commercial Activity Tax and sales tax on time, and keep the operating agreement aligned with how the business actually runs.
If the business closes, dissolve it formally rather than abandoning it - see how to dissolve an LLC in Ohio. Tax accounts must be closed separately from the entity filing, and an unclosed vendor's license keeps generating filing obligations after the doors shut.
Frequently Asked Questions
How much does it cost to start a business in Ohio?
Filing Form 610, the Articles of Organization for a domestic LLC, costs $99 with the Ohio Secretary of State. A trade name application is $39. A federal EIN is free from the IRS. Ohio LLCs file no annual report, so there is no recurring Secretary of State fee.
What form creates an LLC in Ohio?
Form 610, Articles of Organization for a Domestic Limited Liability Company, filed with the Ohio Secretary of State under Ohio Revised Code Chapter 1706. It can be filed online through Ohio Business Central or on paper, and it includes the appointment of an Ohio statutory agent.
Does an Ohio LLC file an annual report?
No. Ohio does not require domestic LLCs to file an annual report with the Secretary of State, unlike most states. Ongoing obligations instead come from maintaining a statutory agent and from tax filings with the Ohio Department of Taxation, such as Commercial Activity Tax and sales tax.
What is an Ohio statutory agent?
It is Ohio's term for a registered agent: the person or company designated to receive service of process and official notices at an Ohio street address. Every Ohio LLC must appoint one on Form 610 and maintain one continuously, and the agent must sign an acceptance of appointment.
Do I need a vendor's license in Ohio?
You need a vendor's license if you make taxable retail sales in Ohio, which authorises you to collect and remit state sales tax under Ohio Revised Code section 5739.17. It is obtained through the Ohio Department of Taxation and is separate from forming the LLC.
What is the Ohio Commercial Activity Tax?
The Commercial Activity Tax is a tax on gross receipts from business activity in Ohio, defined in Ohio Revised Code section 5751.01. It applies above a statutory receipts threshold set by the legislature. Confirm the current threshold and rate directly with the Ohio Department of Taxation.
Related
- How to form an LLC: the national guide (cluster hub)
- How to form an LLC in Ohio
- Ohio Articles of Organization (Form 610)
- Ohio LLC cost
- Ohio statutory agent requirements
- Ohio business entity search
- Ohio trade name and DBA filing
- How to get an Ohio business license
- Ohio LLC reporting requirements
- Single-member LLC in Ohio
- Foreign LLC registration in Ohio
Sources
- Ohio Secretary of State - Business Filing Forms and Fee Schedule.
- Ohio Secretary of State - Form 610, Articles of Organization for a Domestic Limited Liability Company ($99 filing fee).
- Ohio Secretary of State - Instructions for Articles of Organization (Form 610).
- Ohio Secretary of State - Starting a Business in Ohio.
- Ohio Laws - Ohio Revised Code Chapter 1706, Ohio Revised Limited Liability Company Act.
- Ohio Laws - ORC § 1329.01, Trade name and fictitious name registration ($39 trade name application).
- Ohio Laws - ORC § 5751.01, Commercial Activity Tax definitions.
- Ohio Laws - ORC § 5739.17, Vendor's license.
- Ohio Laws - ORC § 1706.09, Statutory agent.
- IRS - Get an Employer Identification Number (free EIN).
- IRS - Limited Liability Company (LLC).
- Cornell Legal Information Institute - 26 CFR § 301.7701-3 (entity classification election).
LegalGlass provides general information for educational purposes and is not legal advice, is not a law firm, and is not a substitute for advice from a licensed attorney or tax professional. Laws, fees, and thresholds change; verify current amounts with the Ohio Secretary of State and the Ohio Department of Taxation before acting.