California Limited Liability Company – An Overview

Many people are surprised to learn that the LLC business entity is a fairly recent phenomenon. Wyoming was the first state to legislate the creation of LLCs in 1977. Most states didn’t jump on the LLC bandwagon until 1988 when the IRS classified the LLC as a pass through entity for tax purposes. This ruling turned LLCs into the popular monster they are today. Now every state has legislation allowing the creation of LLCs and California is no different.

What Are The Advantages To Forming A LLC?

The LLC business entity offers many advantages to small businesses. An LLC is going to provide a shield between your business activities and personal assets identical to a corporation. Unlike a corporation, there are far fewer corporate formalities. Instead of setting up payroll, you can take draws from the entity. You are not required to maintain a balance sheet, although this is recommended. In short, the LLC entity is all about flexibility.

Should I Form A California LLC For My Business?

Maybe. While LLCs offer significant flexibility to small businesses, California charges an LLC tax that can really cramp your profits. This tax is charged on your gross revenues for the “privilege of doing business in California” as an LLC. Lucky you. Depending upon your situation, forming an “S” corporation may be a better option in California.

Additional Tax Issues

California allows a single person to own an LLC. This causes problems from a tax perspective. The IRS doesn’t really acknowledge the existence of LLCs owned by one person. The IRS takes the position that you must have two people to be taxes as a partnership. Accordingly, it treats single owner LLCs as sole proprietorships. The problem with this result is that you end up paying self-employment taxes.

While LLC structures provide significant flexibility, the structure is not always the best choice for a small business. Make sure you speak with competent tax counsel prior to forming an LLC for your business.

Traveling to Yosemite National Park for California Hotels

If you are traveling to Yosemite National Park for California hotels, it makes sense to shop around online. You can also book your stay at the hotels. In this area of California, you have a choice of fine lodging areas, including the Housekeeping Camp.

Dont worry, the maid will take care of the housekeeping for you. Instead of staying at a hotel, however, you stay in a cabin along Merced River. The benefits are that you can enjoy Yosemite Falls and Half Dome. You have access to a swimming pool, or you can take a dip in along the beach.

If you prefer to stay at a hotel, the Ahwahnee hotel is available at Yosemite National Park. This is one of Californias National Historic Landmarks. This resort-style hotel takes you into North America where you will enjoy pools, massage, spa, Broadband, fishing, tennis, fireplace, TV, and air-conditioned rooms.

Yosemite has a different selection of California hotels. You have a choice of housing, cabins, etc to choose from as well. The Yosemite Pine Arbor Retreat, Porcupine Flat Campground, and the Badger Pass WTHR and Show CNDTN are some of the resorts around this area. You will have tons of fun while you enjoy nature at its best.

Napa also has some fine California hotels. In Napa, you have a choice, which includes the Cedar Gables Inn, La Belle & #201; Poque, Best Western Elm, Churchill Manor, and the Napa River Inn. The Churchill is a bed and breakfast.

Where to Find Extreme Sporting Opportunities in California

California is a land of extremes; from deserts to beaches to forests to rivers, it has it all. It’s no wonder that extreme sporting has taken off in California – the geographical diversity offered make it easy to find just the thrill you were seeking, no matter where in the state you’re visiting.

As far as water sports goes, there are a wide variety of opportunities to raise your adrenalin level! The waves on the beach offer some crazy surfing opportunities, and then there’s kayaking, snorkeling, deep-sea diving, and wind-surfing. If it can be done on water, it can be done in California.

If staying on dry land whilst seeking a rush appeals to you, check out the rock climbing opportunities that are available. The popular huge boulders in Bishop offer a world-class challenge to climbers wanting to show their skills. If you’re down in the south of California and want to try your hand at rock climbing, check out the Joshua Tree National Monument in the Mojave Desert. The heat is intense during the summer (over 100 degrees regularly) so either be prepared for an added natural element challenge, or plan your trip during winter time. Of course, there are those who consider the heat to be part of the extreme experience – so it’s up to each climber how extreme they want to be!

If aerial is more your thing, you’ll be happy to hear that California is home to countless skydiving companies. There are schools to teach you how to do it, and companies are willing to take anyone from the first timer to the most experienced jumper out on a run. The rush of purposefully jumping out of a plane is second to none, although your friends may question your sanity!

If extreme sports is your thing, then you’ll find that California is the ideal place to vacation!

Enjoy The Beautiful Outdoors In California

California is an excellent visitors destination since it extends along the majority of the Pacific coastline of the United States. There are a number of national parks and outdoor activities to keep travelers occupied with in California. There is the Sequoia National Parks, the High Sierras, the beauty of Lake Tahoe and the big cities of San Francisco and Los Angeles among others. In southern California there is no shortage of wonderful beach options if you prefer to spend your vacation relaxing on the beach.

The fifth largest city in California is Long Beach and it is one of the busiest seaports in the entire world. With many attractions to decide from, Long Beach has become a premier seaside resort for travelers. For those who like to shop on their vacations there is the Queen’s Market Place which is designed to look like an open English Village. For the animal lovers there is the Aquarium of the Pacific which has over ten thousand different animals to view. In mid April sports fans can enjoy the Toyota Grand Prix of Long Beach.

In central California there is Napa which offers an excellent choice of accommodations, restaurants and shops for travelers of all types. Many travelers choose to come to the Napa Valley region of California to enjoy the scenic views it has to offer. There is plenty of outdoor activities in Napa including biking trails and a wide selection of parks.

Perhaps the most popular of all California cities is San Francisco. There are numerous attractions to choose from here and it is a destination known throughout the world. Some of the more popular attractions include the Golden Gate Bridge, Alcatraz Island and Fisherman’s Wharf. For the move buff there is the San Francisco International Film Festival in April that features over two hundred top films from around the world.

If you are traveling to Lake Tahoe then an excellent accommodation option is the River Ranch Lodge. It is a beautiful rustic mountain lodge with a large outdoor deck that overlooks the river. It is also one of the cheaper accommodation options in the Lake Tahoe area.

If Yosemite is more of your outdoor experience then you should try the Evergreen Lodge. This is located right at the entrance to the Yosemite National Park and offers a variety of rustic cabins and access to many outdoor activity choices. The Evergreen Lodge is an excellent choice for those who want the ultimate outdoor experience and easy access to it.

For a true bed and breakfast experience there is St. Orres in Gualala. This is a Russian style hotel that offers excellent secluded accommodations that have river, meadow and forest options. On California’s North Coast this is an excellent option to choose.

A Gift of California White Wine

A gift of wine is a lovely gift for any occasion and suitable for almost anyone. Although French wine is considered supreme, many can be out of reach for the average gift budget. California wines are a good alternative, both in price and quality.

European countries like France have been famous for fine wines for several hundreds of years so many people overlook the newer wine producers of California. Just because their wineries are less than a century old does not mean that they don’t have some wonderful wines. In fact, California is now ranked fourth in the world for wine production with only France, Italy and Spain producing more.

California is actually one of the ideal grape growing regions of the world and close to a hundred different grape varietals grow well there. This state diverse micro-climates and varying soil conditions contribute to the great variety of grapes that can be grown. Close proximity to the Pacific Ocean as well as the many bodies of fresh water found in California also plays an important factor in the quality of the grapes that grow there.

California wine producing regions are separated into five major regions, with a number of smaller sub-regions (called appellations) within the five main areas. North Coast, Central Coast, Southern California, Central Valley and the Sierra Foothills are all excellent regions for wine grape growing and wine production. In order for a specific appellation to be listed on the wine’s label, at least 75% of the grapes used in production must have originated in that sub-region.

Although California produces many varieties of wine, it’s reputation has been earned with the high quality white wines that it creates. There are several fine red wines that originate in California but it they are really overshadowed by the exceptionally fine white wines like Chardonnay and Avignon Blanc.

Chardonnay has remained the most popular white wine in the United States for close to fifty years. Chardonnay grapes are extremely hardy and are resistant to most horticultural diseases. This makes them very easy to grow and therefore they are widely available for wine making. This ease of growing in large quantities keep the prices of the wines very reasonable so are suited to all budgets.

Chardonnay is a white wine which is appealing to many palates due to it’s full-bodied fruitiness. It’s a very versatile wine and is often used for blending to create many different vintages. Chardonnay is also a dry wine which is heavily influenced by the materials used in the barrels during the aging process. Oak is popular for aging Chardonnays as it lends a nutty, buttery note to the resulting wine.

Sauvignon Blanc grapes are growing on almost 14,000 acres of land in California’s wine country. Since it is not as commonly known to wine drinkers, you will find very economical vintages of Sauvignon Blanc that make it very inexpensive to give as a gift. It makes a wonderful hostess gift option due to it’s ease of pairing with many food combinations.

This white wine tends to be intensely flavorful with a tang often noted. While you can find Sauvignon Blanc with classic flavor notes such as melon and passion fruit, it takes exceptionally well to herbal notes like lemongrass and gooseberry. This wide range of flavors gives it mass appeal as well as lending itself well to blending.

Either of these lovely white wines will make a sophisticated gift option while living within your budget.

California Fly Fishing

There’s no doubt about it that some of the best fly fishing in California is located in the northern part of the state. The Sierra Mountains provide some great scenery as well as some great rivers and streams where the fish are plentiful and the weather is great. Because the California weather is quite static, year-round fly fishing is available to the fisherman.

Located above Crowley Lake, the Owens River is one of the best places to fish for trout in California. The river is one of a kind with a gentle current that flows through a glacial valley between mountains that are 9,000 feet tall or more. At one time, the Owens River provided water and power to Los Angeles. When they converted the gorge, much of the fish died out. With a restoration of the river back to a fly fishing destination, you can now find some beautiful brown or rainbow trout at any time of the year.

The McCloud River is one of California’s premier trout fisheries. This River feeds Lake Shasta and was the breeding ground for rainbow trout that was shipped all over the country to stock other rivers and streams. You can find big brown trout as well as rainbow trout in plentiful supply on the McCloud.

In Northern California, the Middle Fork of the San Joaquin River provides some great fly fishing for some excellent trout. This river is one of the few places designated as wild trout waters by the state. This area receives a lot of fishing, so it’s a good idea to get there early in the morning to stake out your spot. Besides the normal species of trout, this river also boasts a hybrid variety of rainbow and golden trout with bright orange sides.

Hat Creek is another great place to fly fish in California. These, too, have been designated trophy wild trout waters, and you will find plenty here. This creek is very well-suited to both beginning as well as experienced fly fishers. The banks are laden with heavy brush that provides some great hiding places for brown and rainbow trout. Much of the creek is heavily stocked, but there is some natural reproduction that takes place making Hat Creek a very easy place to fish.

If you are looking to go fly fishing in California, you have a lot of options available to you. Much of the best fly fishing would be in the northern part of the state, but you can also find many other places where fish are plentiful and challenges about. You can’t go wrong with a fly fishing vacation in California.

5 General Trends in the California Real Estate Market to Watch 2006

Historically, the real estate trends of California have always been the precursors for the rest of the country. Which is why leading players of the real estate market keep a close watch on the Golden State’s real estate market conditions.

And whether you are a first time homebuyer, debating the viability of building your dream house in San Bernardino, or a real estate investor looking to sell condominium units in Los Angeles, you certainly want to know: When is it the optimum time to buy or sell?

Purchasing a house is a major investment. With judicious planning, this valuable asset will appreciate with each year.

But how do you get the big picture? Fortunately, real estate trends are predictable because these develop over a long period, unlike the stock market, which is rather volatile.

The first thing you will need to do is to read and track real estate articles: the market reports of the California Association of Realtors or the California Building Industry Association, and the briefs created by housing analyst companies.

Once you have identified the following key indicators you will have a better grasp of the general trends in California’s real estate market.


Interest Rates
When interest rates rise, buyers shy away. Conversely, lowered interest rates attract more buyers.

This year, interest rates in California are on an upswing. For example, thirty-year fixed mortgage rates, which averaged 5.71 percent in 2005, has risen to 6 percent levels in January 2006. And adjustable mortgage interest rates have moved up to 5 percent levels compared to 4.12 percent in 2005.

Building Permits
The higher the number of building permits issued, the higher the demand for houses.

Figures show that number of building permits issued for the year 2006, have fallen by 10 percent in comparison to last year’s figures. In terms of houses, that’s a decrease of 1,430 building permits compared to January 2005 figures, according to California Building Industry Association report.

Home Sales
This key indicator refers to the total number of homes sold. In the law of supply and demand, when there are few buyers, real estate prices fall.

The January 2006 figures of the California Association of Realtors reveal that the number of existing single-family detached homes sold, has gone down by 24.1 percent in comparison to sales for the entire year 2005.

Another factor to consider is the growing inventory of available houses in certain counties in California, which is changing the market dynamics. What was once a sellers market is slowly turning into a buyers market.

Loan Defaults
This refers to the failure of homeowners to pay their monthly mortgage fees. One downside to this is that many Californian homeowners are choosing to have a bad credit report, rather than to keep paying fees for a home whose value has been inflated by as much as 20 percent more.

Foreclosure Sales
Figures presented by DataQuick Information Systems, a housing analyst company, indicate that foreclosure activities in California have gone up by 19 percent in the last quarter of 2005. This is an increase of 3 percent compared to the third quarter of 2005, and is 4.6 percent higher when compared to 2004’s last quarter figures.

When foreclosure sales are on an upswing, consumer spending is down and consumer debt levels have risen. In the real estate market, this has meant that many financially strapped homeowners are selling their homes at lower prices. The other contributable factors are inflation, the rising prices of gasoline, federal budget deficit, and interest rates.

Concurrently, these key indicators confirm that although home sales levels in California are falling, the demand for houses remains strong and steady. Always do your due diligence before undertaking a purchase of property in California.

California Tan Lotion for Streak-Free, Natural Tan Glow

Have you been dying to get a sunkissed glow but don’t want to risk your skin from the harmful ultraviolet (UV) rays from the sun or the tanning bed? Have you tried the sunless tanning application yet? If not, then you are missing out a lot because you don’t need sun rays to get that lovely tan those celebrity people are fabulously sporting.

Sunless tanning procedure has been long popular in the industry and there have been countless women in the world who have experienced easy, quick, tan results from the application. Sunless tanning is the latest trend in the tanning salons and spas; and not only are those celebrity people could enjoy the results but you can also sport that lovely tan without the painful results of the sun rays and tanning beds.

Now, when it comes to sunless tanning products, you have to choose a name to trust. There are many tanning lotions in the cosmetic world and it is important to look for one that would suit your skin and would not damage it. After all, your skin is in the outer layer and is what you want to enhance; not to destroy.

In that case, California Tan comes into the scene. California Tan is the manufacturer of sunless tanning lotions, sprays, and equipment and has been known to have a reputation for tanning product excellence all over the world. The range of California Tan products includes everything you need for your tanning procedure. Also, these products are ideal both for self-applications at home and professional applications at the salons or spas.

The California Tan lotions are formulated with advanced sunless tanning ingredients which allow you to get natural-looking, streak-free tanned coloring without going out under the harmful ultraviolet rays of the sun. Also, while there are sunless tanning lotions that do not guarantee safe results to the skin, the California Sunless Tan lotions feature skin care ingredients (minus the alcohol) into the formulation. This allows you to protect your skin from potential damages while enjoying the fabulous, realistic tan color.

The comprehensive range of California self-tan lotions and products allow you to completely enhance and care for your skin into your desired tan look. Everything from the beginning of the process up to the end of the post-application, California Tan products are complete for all the procedures. The self-tanner lotions are aided with pre-application California Tan products as well as with post-application California Tan products. With the right maintenance and care, you not only get effective and safe results but you can also maximize the effect into longevity.

How does the California Tan Sunless lotion works?

The self-tanning agent of the sunless lotion, which is in the form of Dihydroxyacetone (DHA), is actively spread on the upper layer of the skin. This does not increase skin melanin levels, which is known to darken the skin, but it does develop a brown coloring on the skin. It is a colorless sugar which comes to interact with the skin proteins at the upper layer of your epidermis. The reaction between the outer layers of the epidermis and the DHA produces the “non-enzymatic coloring”.

The reaction will last for at least up to 7 days from the first application but with the proper post-application care and re-touching process, you will maintain the tanned coloring all year round.

The Safe Way to Get Tanned with California Mystic Tan Booth

Booth California Mystic Tan makes use of an Ultraviolet-Free spray-on tanning booth that is designed to provide personalized sunless tanning application to customers regardless of their size, skin type and desired tan color. Booth California Mystic Tan is capable of providing natural looking tan for as short as 60 seconds.Tips for Successful Tanning Results

In order to get the best tanning results it is advisable to refrain from using oil based products. It would also help if you can exfoliate, moisturize and shave your skin before tanning. Likewise, the same care should also be practiced after tanning like avoiding getting wet for at least four to six hours.

Moisturizing the skin daily especially after taking a bath can also help to make the tan last longer. And as much as possible try to refrain from exfoliating your skin if you are not yet ready to get a tan again. However, if you no longer plan to get tan then by all means exfoliate. If you want to keep your tan try to avoid salt water and that means refraining from swimming in the beach. The same applies to chlorinated water you are also prevented from swimming in chlorine rich pools.

What to wear at Booth California Mystic Tan?

Most people prefer to wear nothing to get an even tan. Booth California Mystic Tan provides completely private tanning rooms giving customers the freedom to choose what they think is best for them to obtain the tan they want.

Although it is preferred to go naked inside the booth to get an even application of the tanning solution but you are not hindered from wearing your bathing suit or your underwear. However, there is the possibility that your underwear or bathing be stained during the spraying of the tanning solution. You see there are two types of tanning solutions that are used in the Booth California Tan Mystic Tan: the Bronzer is easy to wash out with water and the DHA, which often stain what you wear for the tanning session.

Important things to remember when using Booth California Mystic Tan

There are instances when tanning mist may get into your eyes. Do not panic. Booth California Mystic Tan has undergone thorough testing and the results showed that it does not cause eye or skin irritation. Plus there are still no documented incidents showing that Booth California Mystic Tan has caused harmful reactions to its users.

Another thing to remember in using Booth California Mystic Tan is the fact that there is the possibility of inhaling or ingesting the Mystic Tan mist. The DHA which is an active tanning ingredient used by Booth California Mystic Tan is a non-hazardous or non-toxic compound and therefore is not dangerous when ingested.

Aside from that DHA is known to be non-carcinogenic and even added in diet supplements for sports nutrition. Further tests also shows that DHA is less dangerous compared to aspirin and even less harmful than common table salt.

Research was also conducted on the maximum quantity of DHA that could be ingested or inhaled during a minute tanning session. And it was found out that only 0.05 milligrams or equivalent to one grain of table salt of DHA is actually ingested during a tanning session. Such minimal amount of DHA is not enough to cause any harm to users.

California Tan Lotion: Why is it a Lot Better?

Are you already tired with your pale skin? Do you feel bored with your white complexion? How about treating yourself with some California Tan lotion? If this is one of your aims then feel free to join the club! You are not alone in thinking of getting a golden bronze tan. The glow of the tanned skin can be too appealing especially when the summer months are fast approaching.

People who are willing to get this tan resort to any of these mediums—stretching out into the sun, going to tanning booths, making use of self tanners, or a combination of all of these. For many individuals, the summer months mean going out into the heat of the sun whether at the beach or at the pool. But if you wish not to bother doing this, you can always turn to California Tan lotions which are readily sold in the beauty care shops or by the reputable tanning salons in your place.

Which California Tan lotion is really the best? When you are in search for the best California Tan lotion that you will trust with your whole life, you will find yourself being faced with several brands. This only makes your choice wider and harder.

As you browse through the websites, you will find up to 900 brand names of tan lotion products which are sold in the market. Among the most popular are California Tan lotions line of product such as suntan lotions, indoor tanning bed lotion, and the bronzer forms. The tanning lotions are mainly utilized by people who would like to gain a natural looking tan. These products are likewise gifted with the protective coating that shuns away the harmful rays of the sun.

The beginner self tanners would always go for the sunless tanning lotions. Why so? These products are significantly devoted for indoor tanning with the help of course of the efficient tanning beds. Tanning beds can be bought for home use or for commercial use. But make sure that you keep yourself abreast of the regulations and rules of using the tanning beds. The California Tanning lotions are very easy and convenient to use compared to having to stretch yourself out in the sun. In an indoor setting, the California Tan lotions will work out best for your skin. A lot of tanning lotions also serve as moisturizers which keep the skin glowing healthily and letting out a natural tan to be thus developed in your skin.

Years back then, the tanning bed lotions reached the zenith of popularity mainly because of the warnings posed by the government regarding the dangerous effects of the rays of the sun. The onset of skin cancer has also propelled more the popular use of the tanning lotions. So instead of tanning through sunbathing, more and more people opted to go for the tanning lotions.

California Tanning lotions are also offered in wholesale buys. In large quantities, California Tanning lotions are often purchased by tanning salon owners. The indoor tanning has been for so long a booming business in this industry with severely several Americans who wish to get the perfect tanned skin. If you also wish to buy in great quantities, you can check out the websites that offer great buys of California Tanning lotions! Tell your friends about it and celebrate a stress-free tan!