How do I form an LLC in Ohio?

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Ohio LLCs are governed by the   Ohio Revised Limited Liability Company Act  , ORC Chapter 1706 (effective Feb. 11, 2022, replacing former Chapter 1705).    1. Filing Fee and Processing Time   -   Articles of Organization (Form 610)  :   $99 filing fee   with the   Ohio Secretary of State  . -   Processing  : 3-7 business days standard online filing.   Expedited service   available: $100 (2 business days), $200 (1 business day), $300 (4-hour).    2. Name Reservation   - Optional.   180-day reservation   for   $39   (Form 534B). Name must contain "Limited Liability Company," "LLC," "L.L.C.," "Limited," "Ltd.," or "Ltd" (ORC § 1706.07).    3. Statutory Agent   -   Required   under ORC § 1706.09. - Must be an Ohio resident individual OR an Ohio entity, with an Ohio street address. Consent of the agent is required (typically signed on Form 610 or by separate appointment).    4. Operating Agreement   -   Permitted but not required   (ORC § 1706.08). Not filed with the state. - Ohio's 2022 act gave operating agreements broad freedom of contract, though certain non-waivable provisions exist (§ 1706.08(C)).    5. No Annual Report   - Ohio is one of the   few states with NO annual report requirement   for LLCs — once formed, no recurring SOS filing.    6. State Taxes   - Ohio has   no franchise tax   on LLCs (the Corporate Franchise Tax was repealed in 2014 and replaced by the   Commercial Activity Tax (CAT)  ). -   CAT   applies to entities with Ohio gross receipts.   Effective 2024  , the CAT exclusion was raised to   $3 million   (and to $6 million in 2025), so most small LLCs owe   $0   CAT. - Ohio personal income tax (graduated, top rate ~3.5%) applies to pass-through LLC income. -   No municipal income tax at the state level  , but most Ohio cities impose their own (typically 1.5-2.5%).    7. Federal EIN and Ohio Registration   - Obtain federal   EIN   from IRS (free). - Register with the   Ohio Department of Taxation   if subject to CAT, sales tax, or employer withholding. - Register with the   Ohio Bureau of Workers' Compensation   if hiring employees.    8. Series LLCs   - Ohio recognized   Series LLCs   under the new Chapter 1706 (effective 2022) — ORC § 1706.76. Each series may have separate assets and liabilities.    9. Local Vendor's License   - Required for retail sales tax collection ($25 from the County Auditor).  This is legal information, not legal advice.