Ohio new business checklist: the first 90 days
In its first 90 days, a new Ohio business should appoint a statutory agent, file with the Secretary of State, get an EIN, open a business bank account, register for the taxes and licenses that apply, buy insurance, and set up payroll accounts before the first hire. This checklist puts those steps in order, with a link to the detailed guide for each.
How to use this Ohio new business checklist
Starting a business in Ohio involves a dozen agencies that do not talk to each other. The Secretary of State creates the company. The IRS issues its tax ID. The Department of Taxation, your city, ODJFS, and the Bureau of Workers' Compensation each want their own registration, and licensing boards and local offices decide whether you can do the work at all. None of them will tell you what the others need.
This checklist runs in three phases. The day ranges are a guide, not a legal deadline, and many businesses move faster. What matters is the order, because each step depends on the one before it.
| Phase | Days | Goal |
|---|---|---|
| Set up the company | 1 to 15 | Agent, state filing, EIN, bank account, operating agreement |
| Get ready to operate | 15 to 45 | Tax accounts, licenses and permits, insurance, location |
| Hire and settle into a routine | 45 to 90 | Payroll accounts, records, compliance calendar |
Print the page, or copy the tables into a spreadsheet, and write the date and confirmation number next to each item as you finish it. That record is useful long after day 90. When a bank, a landlord, a licensing office, or a buyer asks when the company registered for something, or under what number, you will have the answer on one page instead of digging through email.
Days 1 to 5: decisions to make before you file anything
- Pick the entity type. Most small Ohio businesses choose an LLC; some choose a corporation. Talk to your accountant if you are weighing tax treatment.
- Search the name on Ohio Business Central. It must be distinguishable from names already on the state's records, and an LLC name must include "LLC" or an accepted variation.
- Decide who owns what. Write down each owner's percentage and contribution now, while everyone agrees.
- Choose your statutory agent. Every Ohio LLC and corporation must keep one on record with an Ohio street address, and the agent must sign an acceptance before the state will file your articles.
- Decide whether you will use a brand name that differs from the legal name.
The agent decision has a privacy side. If you serve as your own agent, your home address goes on the public record and you have to be there to accept a process server. Our Ohio statutory agent service is $49 per business per year. Sign up first so we can e-sign the acceptance that goes with your filing.
Days 5 to 10: file with the Ohio Secretary of State
| Task | Form | State fee | Done |
|---|---|---|---|
| Form an Ohio LLC | Articles of Organization, Form 610 | $99 | ☐ |
| Or: form an Ohio for-profit corporation | Articles of Incorporation | $99 (up to 990 shares) | ☐ |
| Hold a name you are not ready to use | Name reservation, 180 days | $39 | ☐ |
| Register a brand name | Trade name registration | $39 | ☐ |
File online through Ohio Business Central or by mail. Once the state files the articles, save the filed copy and the receipt. Banks, licensing offices, and landlords will ask for them. If you would rather have the forms prepared for you, our Ohio business formation service files the articles for $100 plus the state fee.
A company formed in another state that will do business in Ohio registers as a foreign entity instead of forming a new one. That is a different filing with its own form.
Days 10 to 15: EIN, bank account, and operating agreement
- Get the EIN from the IRS after the state files your articles, so the legal name matches. The IRS does not charge for it. Our EIN service files it and puts the IRS letter in your portal.
- Open a business bank account in the company's exact legal name. Bring the filed articles, the EIN letter, the operating agreement, and ID for each signer.
- Sign a written operating agreement. Ohio does not file it, but the bank may ask for it, and it is the document that settles disputes between owners. Our Ohio LLC operating agreement guide covers what to put in it.
- Run every business dollar through the business account from the first day.
If an accountant will advise you on S corporation tax treatment, set that meeting now. Some tax elections have deadlines that run from the company's start date, and it is easier to make the decision early than to fix it later.
Days 15 to 30: register for Ohio business taxes
Forming the company does not register it for any tax. Check each line and register for the ones that apply before you make your first sale.
| Registration | Applies if | Done |
|---|---|---|
| Vendor's license (sales tax) | You make retail sales subject to Ohio sales tax; $50 per fixed place of business | ☐ |
| Municipal income tax | Your business earns net profit or has employees in a city with an income tax | ☐ |
| Commercial Activity Tax | Taxable gross receipts above $6 million (2025 and later) | ☐ |
| Employer withholding | You have or will soon have employees (see days 45 to 90) | ☐ |
The Ohio vendor's license guide covers who needs one and how to apply through the county auditor or the state. City income tax is easy to overlook because the state does not run it, and registering with the Department of Taxation does not open a city account. Our guide to Ohio municipal income tax for businesses explains when you owe returns to more than one city and the option to file through the state.
Days 15 to 45: licenses, permits, location, and insurance
- List exactly what the business will do. Licensing turns on activities, so be specific.
- Find the state board that regulates each activity, if any, and start that application early. Exams and reviews take weeks.
- Confirm zoning with the city or township before you sign a lease.
- Ask the building department about permits and a certificate of occupancy for the space.
- Contact the health district if you handle food or provide regulated personal services.
- If you work from home, read the local rules on home occupations.
Ohio does not issue one general business license, so this step looks different for every business. Our guide to Ohio business licenses and permits explains the state and local layers and has examples by industry. Trades businesses have extra steps, covered in our guide to starting a contracting business in Ohio.
Keep a running list as you go: each license or permit, who issued it, its number, its fee, and its renewal date. Start the slowest applications first. A state exam or a health plan review can take longer than everything else on this page combined, so file those while you finish the rest.
Insurance and your first contracts (days 30 to 45)
Some licenses and city registrations ask for proof of insurance before they issue, so line up coverage alongside the license applications rather than after. Ask an agent who insures your industry to quote:
- General liability insurance before the first customer visit or job.
- Commercial auto if you use a vehicle for the business.
- Property coverage for equipment and inventory, wherever it is kept.
- Professional liability if you give advice or design work for clients.
- Any bonds your licenses, cities, or customers require.
Write a standard customer agreement or terms of service and have a lawyer review it once. Sign contracts in the company's name, with your title next to your signature, so it is clear the company, not you personally, is the party.
Days 45 to 90: set up payroll before your first employee
Hiring triggers four separate obligations, with four agencies. Put all of them in place before the first paycheck.
| Task | Agency | Timing | Done |
|---|---|---|---|
| Ohio income tax withholding account | Ohio Department of Taxation | Before the first payroll | ☐ |
| Unemployment insurance account | ODJFS | When you meet the $1,500 quarterly wage or 20-week test | ☐ |
| Workers' compensation coverage | Ohio Bureau of Workers' Compensation | When you hire; see the workers' comp guide for timing | ☐ |
| New hire report for each employee | ODJFS | Within 20 days of the hire date | ☐ |
The details are in our guides to Ohio employer withholding registration, Ohio unemployment insurance registration, and Ohio workers' compensation for an LLC. Collect a federal W-4, an Ohio withholding form, an I-9, and each employee's school district of residence at hire, since some districts levy their own income tax.
Adjusting the checklist for your situation
The core list fits most new businesses. A few situations add or change steps.
Working from home
Check your local home occupation rules, your lease or HOA rules, and what address you want on public filings. Using a commercial statutory agent keeps your home address off the Secretary of State record, though licenses and tax accounts may still need a business location.
Owners who live outside Ohio
An Ohio company still needs an agent with an Ohio street address, and an owner without a Social Security number or ITIN should expect the EIN to take longer, since the application goes on paper. Banks may also want an owner present in person.
Buying an existing business
Tax accounts, licenses, and permits often do not transfer to a new owner automatically, and some payroll accounts carry the seller's history. Have your accountant and attorney review the purchase before closing, and add each license transfer to your list.
Adding a partner later
Update the operating agreement first, then the bank's signer list and any license or tax account that lists owners. The Secretary of State record for an Ohio LLC does not list members, so there is usually nothing to file there.
Common mistakes in a new Ohio business's first 90 days
- Signing a lease before confirming zoning. The landlord's word that a space is commercial does not mean your use is allowed there.
- Mixing money. Paying business bills from a personal card, or personal bills from the business account, weakens the separation an LLC is meant to give you.
- Paying the first employee before the payroll accounts exist. Late registrations bring back filings and penalties.
- Treating everyone as a contractor. Worker classification is decided by each agency's rules, not by the paperwork you choose.
- Forgetting city income tax. Many owners register for state taxes and miss the city entirely.
- Using your home as the agent address and then missing a process server. A default judgment can follow a lawsuit nobody saw.
- Losing the paperwork. Rebuilding an EIN letter or a filed copy of the articles after the fact costs time when a bank or buyer needs it.
None of these is hard to avoid if you work through the list in order and keep notes as you go.
By day 90: your records and compliance calendar
- One folder, paper or digital, with the filed articles, receipt, EIN letter, operating agreement, trade name filing, and every account number.
- A calendar with each tax due date, license renewal, and insurance renewal.
- A current list of owners, their percentages, and who can sign for the company.
- A plan for state mail, so notices from the Secretary of State, Department of Taxation, and ODJFS are read the day they arrive.
Two things you can cross off. Ohio LLCs and for-profit corporations do not file annual reports with the Secretary of State. And as of October 2026, FinCEN says U.S.-formed companies do not file beneficial ownership reports; our BOI reporting guide explains the rule and its dates.
What does continue is keeping a statutory agent on record and its address current. If the agent resigns or moves out of Ohio and no one replaces it, the state can cancel the company. Our Ohio LLC ongoing requirements guide is the after-day-90 version of this checklist.
Questions about the new Ohio business checklist
What should a new Ohio business do in its first 90 days?
Appoint a statutory agent, file with the Secretary of State, get an EIN, open a business bank account, and sign an operating agreement. Then register for the taxes and licenses that apply, buy insurance, and set up withholding, unemployment, and workers' comp before the first hire. Finish with a records folder and a compliance calendar.
How long does it take a new Ohio business to be ready for its first sale?
A simple service business can often be ready within a few weeks of filing. The state filing, EIN, and bank account move quickly. Licensed trades, food businesses, and anything needing zoning or building approval take longer, because exams, inspections, and plan reviews can add weeks or months.
What documents should a new Ohio business keep from day one?
Keep the filed articles and state receipt, the IRS EIN letter, the signed operating agreement or bylaws, any trade name filing, and every tax and license account number. Add insurance policies and signed contracts as they come in. Banks and licensing offices ask for these again and again.
Which tax accounts does a new Ohio business need before opening?
That depends on what you sell and whether you hire. Taxable retail sales need a vendor's license, employees need withholding and usually unemployment accounts, and most cities with an income tax expect a business account. The Commercial Activity Tax applies only above $6 million in taxable gross receipts.
When should a new Ohio business buy insurance?
Before the first customer, job, or employee. General liability usually comes first, and some licenses and city registrations require proof of it before they issue. Workers' compensation comes from the Ohio Bureau of Workers' Compensation state fund once you have employees, not from a private insurer. Get quotes while your licenses are in process.
What does a new Ohio business need before hiring its first employee?
It needs an Ohio withholding account, workers' compensation coverage through BWC, and an unemployment insurance account once it meets ODJFS's wage or 20-week test. Each new hire must also be reported to ODJFS within 20 days. Collect a W-4, Ohio withholding form, I-9, and school district at hire.
What deadlines does a new Ohio business face in its first year?
Mostly tax deadlines: sales tax returns if you hold a vendor's license, payroll deposits and quarterly unemployment reports if you have employees, city income tax returns, and federal returns. The Secretary of State sets no annual report deadline for Ohio LLCs or corporations. Your accountant can build the exact calendar.
How much should I budget for state fees when starting a new Ohio business?
Plan on $99 to file Ohio LLC Articles of Organization, plus $39 for a trade name and $50 per location for a vendor's license if you need them. A commercial statutory agent costs $49 a year with us. Licenses, permits, and insurance vary by industry and location, so get those quotes separately.
What mail should a new Ohio business watch for after filing?
Watch for the state's filing confirmation, IRS EIN correspondence, account notices from the Department of Taxation and ODJFS, and anything from your statutory agent. A notice from the Secretary of State about your agent needs action within 30 days, or the company can be canceled.
Is there an official Ohio checklist for starting a new business?
Ohio offers starting points rather than one checklist that covers everything. The state's business page at ohio.gov/business and the Ohio Business Gateway handle many state tasks online, while licensing boards and your city set their own requirements. Use a combined list, like this one, to keep everything in order.
Related Ohio guides
Need an Ohio statutory agent?
$49 per business per year. We file the appointment with the Ohio Secretary of State, scan documents the same business day, and call if a lawsuit goes unacknowledged.