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REGULATORY PORTAL FOR ENTERPRISES

DOING BUSINESS IN
CALIFORNIA

NIGEL A.L. BROOKS

THE BUSINESS LEADERSHIP DEVELOPMENT CORPORATION


REGULATORY PORTAL FOR ENTERPRISES
DOING BUSINESS IN CALIFORNIA

This document contains useful links to Federal and State of California


websites for enterprises doing business in California.

These links include an overview of Federal and State agencies, laws, and
regulations, and links to specific resources provided online.

Links to the County of Fresno and the City of Fresno are included as
representative examples of resources provided online at the Country and
City levels.

These links may also be found at:

regulatory.enterpriship.com

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OVERVIEW OF FEDERAL AND STATE
AGENCIES, LAWS, AND REGULATIONS

Overview of the organization of Federal and State laws and regulations...

Federal law is supreme in the United States and exists in both codified and
uncodified forms. The starting point is the Constitution. Codified law is
enacted legislation organized into book form by subject area. Codified
law may be the consequence of one or more acts, especially when changes
are made to enacted laws over time.

Federal law and regulations are coded as United States law and as the
Code of Federal Regulations.

The United States Code is the codification of the laws of the United States
and is divided into 50 titles:

uscode.house.gov/download/ascii.shtml

The Code of Federal Regulations is the codification of the regulations and


rules established by the executive departments and agencies of the Federal
government, and is divided into 50 titles:

www.gpoaccess.gov/cfr

Areas of law of interest to enterprises at the Federal level include aliens


and nationality, commerce and trade, copyrights, internal revenue, labor,
money and finance, patents, public buildings, property and works, public
contracts, public health and welfare, and transportation.

Federal agencies of interest to enterprises include:

 Department of Commerce:

www.commerce.gov

 Department of Homeland Security:

www.dhs.gov

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 Department of Justice:

www.justice.gov

 Department of Labor:

www.dol.gov

 Department of Transportation:

www.dot.gov

 Department of the Treasury – Internal Revenue Service:

www.irs.gov

 Environmental Protection Agency:

www.epa.gov

 Equal Employment Opportunity Commission:

www.eeoc.gov

 Federal Trade Commission:

www.ftc.gov

 Small Business Administration:

www.sba.gov

 Social Security Administration:

www.ssa.gov

The 50 states are sovereign and as such retain their own power to make
laws in areas that are not preempted by Federal law.

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California law consists of 29 codes, the State Constitution, and the
Statutes, which are “chaptered bills.”

www.leginfo.ca.gov/calaw.html

The Office of Administrative Law publishes the administrative regulations


of the state agencies in the California Code of Regulations:

www.oal.ca.gov/ccr.htm

Registration of legal entities is conducted at the State level. Registration


of business entities is conducted at the State, county, and city levels
depending upon type and need.

Areas of law of interest to enterprises at the State level include business


and professions, civil, commercial, corporation, education, financial,
health and safety, insurance, labor, public contract, revenue and taxation,
and unemployment insurance.

California agencies of interest to enterprises include:

 Secretary of State:

www.sos.ca.gov

 Department of Consumer Affairs – Contractors State Licensing


Board:

www.cslb.ca.gov

 Department of Corporations:

www.corp.ca.gov

 Department of General Services:

www.dgs.ca.gov

 Employment Development Department:

www.edd.ca.gov

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 Department of Industrial Relations:

www.dir.ca.gov

 Department of Insurance:

www.insurance.ca.gov

 Department of Procurement:

www.pd.dgs.ca.gov

 Department of Transportation:

www.dot.ca.gov

 Franchise Tax Board:

www.ftb.ca.gov

 Board of Equalization:

www.boe.ca.gov

 Labor and Workforce Development Agency:

www.labor.ca.gov

 California Architects Board:

www.cab.ca.gov

 State Architect:

www.dsa.dgs.ca.gov/default.htm

 State Compensation Insurance Fund:

www.statefundca.com

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California is organized into 58 counties (46 in Northern California and 12
in Southern California) that have responsibility for public records,
property tax collection, law enforcement in areas outside of incorporated
cities, local courts, and elections.

Fictitious business names (“doing business as” names) are filed in the
county where the business enterprise is located. If it has no physical
location in California, then the name is filed in the County of Sacramento.

There are 480 incorporated cities and towns. Under California law, the
terms “city” and “town” are interchangeable. The State recognizes two
kinds of cities – general and charter. General cities are governed by State
law; charter cities are governed by their own charters.

Cities require businesses to be registered, and also licensed in many cases.


Cities can levy taxes through business registrations and licenses, the
categories and rates for which can vary significantly. Businesses
operating within unincorporated areas of counties may have to be
registered and licensed at the county level.

Enterprises may have to be licensed in the jurisdiction of each location in


addition to their domicile.

The California Gold website provides more information about licensing:

www.calgold.ca.gov

There are over 3,000 special districts (excluding schools) that operate
public facilities and deliver programs to residents.

Link to California Special Districts Association:

www.csda.net/index.php?
option=com_content&view=section&layout=blog&id=6&Itemid=41

Information regarding school districts can be found at the California


Department of Education:

www.cde.ca.gov/re/lr/do/index.asp

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Subject areas for compliance...

This article contains subject areas for compliance of interest to enterprises


doing business in California. The subject areas are supported by a website
that provides links to representative Federal and State agencies, laws, and
regulations:

regulatory.enterpriship.com

Links to one representative county (County of Fresno) and one


representative city (City of Fresno) are also provided.

Links to general information regarding business requirements in


California:

www.business.ca.gov

www.calgold.ca.gov

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LAWS AND REGULATIONS
- REFERENCES

Note: the links to the various government websites are not intended to
replace the already extensive set between and within Federal, State, county
and city agencies for helping businesses. These links are representative –
readers are encouraged to use those within the sites because websites and
pages change regularly.

County of Fresno and City of Fresno are used as representative examples


at the county and city levels.

The links are current as of June 2010. However, links are subject to
change. BLD strives to keep the accompanying website up-to-date, and
would appreciate information about changes.

Please report updates to links to: bld@bldsolutions.com

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INDEX OF SUBJECT AREAS

 Business entities

 Licensing and registration

 Tradenames and trademarks

 Bonding

 Insurance

 Employment and labor

 Taxation

 Uniform commercial code

 Public works

 Planning and development permits

 Debt collection

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BUSINESS ENTITIES

 This subject area addresses:

 References to registration of business entities in California


including sole proprietorships, partnerships, limited liability
companies, and corporations

 References to registration of fictitious business names at the


county level

 California codes:

 Business and professions code:

www.leginfo.ca.gov/cgi-bin/calawquery?
codesection=bpc&codebody=&hits=20

 Corporation code:

www.leginfo.ca.gov/cgi-bin/calawquery?
codesection=corp&codebody=&hits=20

 Governor's Office of Economic Development:

 General information:

www.business.ca.gov

 Start a business:

www.business.ca.gov/StartaBusiness.aspx

 Business permits:

www.calgold.ca.gov

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 Secretary of State:

 Business programs:

www.sos.ca.gov

 Corporations, limited liability companies, and limited liability


partnerships must be registered with the California Secretary of
State:

www.sos.ca.gov/business/be

 Tips for starting a business in California:

www.sos.ca.gov/business/be/starting-a-business.htm

 Forms for corporations, limited liability companies,


partnerships, limited liability partnerships, general partnerships,
and unincorporated associations:

www.sos.ca.gov/business/be/forms.htm

 Fictitious names – County of Fresno (representative county):

 Fictitious names (“doing business as” names) are registered at


the County level – representative example:

www.co.fresno.ca.us/DepartmentPage.aspx?id=14631

Note: in order to register a fictitious business name, it is necessary to have


a business registration first.

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LICENSING AND REGISTRATION

 This subject area addresses:

 References to contractor licensing in California

 References to registration and licensing of businesses at the city


level

 References to registration and licensing of businesses at the


county level in unincorporated areas

 California code:

 Business and Professions code:

www.leginfo.ca.gov/cgi-bin/calawquery?
codesection=bpc&codebody=&hits=20

 Department of Consumer Affairs:

 License lookup:

www2.dca.ca.gov/pls/wllpub/wllquery$.startup

 Contractors State Licensing Board regulates and licenses


contractors in the construction industry:

www.cslb.ca.gov

♦ There are 43 licensing classifications for contractors:

www.cslb.ca.gov/GeneralInformation/Library/LicensingClassifications

♦ Guide for consumers (includes useful information for


contractors):

www.cslb.ca.gov/Consumers

♦ Guide for contractors:

www.cslb.ca.gov/Contractors

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♦ Guide for contractor licensing:

www.cslb.ca.gov/Contractors/MaintainLicense

♦ Guide for journeymen:

www.cslb.ca.gov/Journeymen

♦ Guide for public works:

www.cslb.ca.gov/PublicWorks/DoingPublicWorksProjects.asp

 Business Registration and Licensing – City of Fresno (representative


city example):

www.fresno.gov/Government/DepartmentDirectory/Finance/
BusinessLicenseandTax/default.htm

 Business Registration and Licensing – County of Fresno for


unincorporated areas (representative county example):

www.co.fresno.ca.us/Departments.aspx?id=118

Note: business registration, license, and tax requirements vary by city


and county.

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TRADENAMES AND TRADEMARKS

 This subject area addresses:

 References to Federal trademark registration

 References to California tradename and trademark registration

 Federal code:

 Commerce and Trade:

uscode.house.gov/download/title_15.shtml

 California code:

 Business and Professions code:

www.leginfo.ca.gov/cgi-bin/calawquery?
codesection=bpc&codebody=&hits=20

 Department of Commerce – United States Patent and Trademark


Office - Trademark Basics:

www.uspto.gov/trademarks/basics/index.jsp

 California Secretary of State – Trademarks and Service Marks:

www.sos.ca.gov/business/ts

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BONDING

 This subject area addresses:

 References to Contractor's Bonding

 References to Performance and Payment Bonds for Public


Works

 California codes:

 Business and Professions code:

www.leginfo.ca.gov/cgi-bin/calawquery?
codesection=bpc&codebody=&hits=20

 Civil code – performance and payment bonds on public works:

www.leginfo.ca.gov/cgi-bin/calawquery?
codesection=civ&codebody=&hits=20

 Labor code – performance and payment bonds on public works:

www.leginfo.ca.gov/cgi-bin/calawquery?
codesection=lab&codebody=&hits=20

 Public Contract code - performance and payment bonds on


public works:

www.leginfo.ca.gov/cgi-bin/calawquery?
codesection=pcc&codebody=&hits=20

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 California Department of Consumer Affairs:

 Contractors State License Board:

♦ Bond basics:

www.cslb.ca.gov/Contractors/BondBasics.asp

♦ Bond requirements:

www.cslb.ca.gov/Contractors/MaintainLicense/
BondRequirements.asp

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INSURANCE

 This subject area addresses:

 General liability:

♦ Bodily injury
♦ Contractual
♦ Product
♦ Property damage
♦ Operating

 Commercial business automobile liability

 Course of construction

 Employer’s liability

 Workers compensation

 California codes:

 Civil code:

www.leginfo.ca.gov/cgi-bin/calawquery?
codesection=civ&codebody=&hits=20

 Insurance code:

www.leginfo.ca.gov/cgi-bin/calawquery?
codesection=ins&codebody=&hits=20

 Labor code:

www.leginfo.ca.gov/cgi-bin/calawquery?
codesection=lab&codebody=&hits=20

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 Pubic Contracts code:

www.leginfo.ca.gov/cgi-bin/calawquery?
codesection=pcc&codebody=&hits=20

 Department of Industrial Relations:

www.dir.ca.gov

 Division of Workers Compensation:

www.dir.ca.gov/dwc/dwc_home_page.htm

 Department of Insurance:

 General information:

www.insurance.ca.gov

 Workers Compensation Insurance Premiums:

www.insurance.ca.gov/0100-consumers/0010-buying-insurance/0080-
compare-premiums/0010-workers-comp-rate-comp/index.cfm

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EMPLOYMENT AND LABOR

 This subject area addresses:

 References to Federal employment and labor laws

 References to Federal employment and unemployment taxes

 References to California employment and labor laws

 References to California employment, unemployment, and


training (payroll) taxes

Note: some cities impose requirements for employers with


respect to hiring and retaining employees, such minimum wage
requirements and the levy of payroll taxes.

Note: employment and labor topics pertinent to public works


projects are covered in that section.

Note: The Employment Development Department collects


payroll taxes from employers, but The Franchise Development
Board is responsible for administering personal income tax and
corporation tax.

 Federal codes:

 Aliens and Nationality:

uscode.house.gov/download/title_08.shtml

 Internal Revenue:

uscode.house.gov/download/title_26.shtml

 Labor:

uscode.house.gov/download/title_29.shtml

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 California codes:

 Labor:

www.leginfo.ca.gov/cgi-bin/calawquery?
codesection=lab&codebody=&hits=20

 Revenue and Taxation:

www.leginfo.ca.gov/cgi-bin/calawquery?
codesection=rtc&codebody=&hits=20

 Unemployment Insurance:

www.leginfo.ca.gov/cgi-bin/calawquery?
codesection=uic&codebody=&hits=20

 Department of Homeland Security – U.S. Citizenship and


Immigration Services – Employment Eligibility Verification Form:

www.uscis.gov/files/form/i-9.pdf

 Department of Justice – Americans With Disabilities:

www.ada.gov

 Department of Labor:

 Compliance assistance:

www.dol.gov/compliance

 Selected Employment and Labor laws:

♦ Federal Fair Labor Standards Act


♦ Family and Medical Leave Act
♦ Occupational Safety and Health Act

www.dol.gov/opa/aboutdol/lawsprog.htm

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 Americans With Disabilities:

www.dol.gov/dol/topic/disability/ada.htm

 Department of the Treasury – Internal Revenue Service:

 Businesses with employees:

www.irs.gov/businesses/small/article/0,,id=98862,00.html

 Employment and unemployment taxes:

www.irs.gov/businesses/small/article/0,,id=172179,00.html

 Forms and publications:

www.irs.gov/formspubs/index.html?portlet=3

♦ Publication 15 (Circular E):

www.irs.gov/pub/irs-pdf/p15.pdf

♦ Publication 15a:

www.irs.gov/pub/irs-pdf/p15a.pdf

♦ Publication 15b:

www.irs.gov/pub/irs-pdf/p15b.pdf

 Social Security Administration:

 Employer portal:

www.socialsecurity.gov/employer

 Social Security Number verification:

www.socialsecurity.gov/employer/ssnv.htm

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 Employee Development Department:

 Hire Workers:

www.edd.ca.gov/Jobs_and_Training/Hire_Workers.htm

 Payroll Taxes:

www.edd.ca.gov/Payroll_Taxes/default.htm

 Pay Taxes:

www.edd.ca.gov/Payroll_Taxes/File_and_Pay.htm

 Employment Training Taxes:

www.edd.ca.gov/Payroll_Taxes/Employment_Training_Tax.htm

 Unemployment Taxes:

www.edd.ca.gov/Unemployment/default.htm

 Underground Economy Operations:

www.edd.ca.gov/Payroll_taxes/Underground_Economy_Operations.htm

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 Department of Industrial Relations:

 Division of Labor Standards Enforcement:

www.dir.ca.gov/DLSE/dlse.html

♦ Manual:

www.dir.ca.gov/dlse/DLSEManual/dlse_enfcmanual.pdf

♦ Prevailing Wage Determinations:

www.dir.ca.gov/dlsr/DPreWageDetermination.htm

 Labor and Workforce Development Agency:

www.labor.ca.gov

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TAXATION

 This subject area addresses:

 References to Federal taxation (income)

 References California taxation (income, sales, use, property)

Note: references to employment and unemployment taxes are


contained within the Employment and Labor subject area.

 Federal code:

 Internal Revenue:

uscode.house.gov/download/title_26.shtml

 California code:

 Revenue and Taxation:

www.leginfo.ca.gov/cgi-bin/calawquery?
codesection=rtc&codebody=&hits=20

 Department of the Treasury - Internal Revenue Service:

 Starting a business:

www.irs.gov/businesses/small/article/0,,id=99336,00.html

 Operating a business:

www.irs.gov/businesses/small/article/0,,id=99930,00.html

 Construction industry tax tips:

www.irs.gov/businesses/small/industries/article/0,,id=97986,00.html

www.irs.gov/businesses/small/industries/content/0,,id=99306,00.html

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 Filing and paying business taxes:

www.irs.gov/businesses/small/article/0,,id=109805,00.html

 Forms and publications:

www.irs.gov/formspubs/index.html?portlet=3

 Taxable fringe benefit guide:

www.irs.gov/pub/irs-tege/fringe_benefit_fslg.pdf

 Tax information for small construction businesses:

www.irs.gov/pub/irs-pdf/p3780.pdf

 Tax Service Center:

taxes.ca.gov

 Secretary of State – tax information:

www.sos.ca.gov/business/be/tax-information.htm

 Employment Development Department – payroll taxes – file


and pay:

www.edd.ca.gov/Payroll_Taxes/File_and_Pay.htm

 Franchise Tax Board – business taxes:

ftb.ca.gov/businesses/index.shtml

Note: The Franchise Development Board is responsible for


administering personal income tax and corporation tax, but the
Employment Development Department collects payroll taxes from
employers.

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 Board of Equalization:

 Tax Departments:

www.boe.ca.gov/info/taxoverview.htm

 Property Taxes:

www.boe.ca.gov/proptaxes/proptax.htm

 Sales and Use Taxes – Regulations For Contractors:

www.boe.ca.gov/pdf/reg1521.pdf

 Sales and Use Taxes – Programs:

www.boe.ca.gov/sutax/sutprograms.htm

 Forms and publications:

www.boe.ca.gov/formspubs/index.htm

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UNIFORM COMMERCIAL CODE

 This subject area addresses references to the California Commercial


Code:

www.leginfo.ca.gov/cgi-bin/calawquery?
codesection=com&codebody=&hits=20

 Secretary of State – Uniform Commercial Code:

www.sos.ca.gov/business/ucc

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PUBLIC WORKS

 This subject area addresses:

 References to Federal public works activities


(Davis-Bacon and related)

 References to California public works activities

 Federal code:

uscode.house.gov/download/title_40.shtml

 California codes:

www.leginfo.ca.gov/cgi-bin/calawquery?
codesection=edc&codebody=&hits=20

www.leginfo.ca.gov/cgi-bin/calawquery?
codesection=pcc&codebody=&hits=20

www.dir.ca.gov/t8/16421_appendixA.html

 Department of Labor – Davis-Bacon and related laws:

 Enforcement:

www.dol.gov/WHD/contracts/dbra.htm

 Recordkeeping Requirements:

www.dol.gov/compliance/laws/comp-dbra.htm#recordkeeping

 Wage Determinations:

www.gpo.gov/davisbacon

 Contract Work Hours and Safety Standards Act:

www.dol.gov/compliance/laws/comp-cwhssa.htm

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 29 CFR Regulations 3 and 5:

www.access.gpo.gov/nara/cfr/waisidx_99/29cfr3_99.html

www.access.gpo.gov/nara/cfr/waisidx_99/29cfr5_99.html

 Frequently Asked Questions:

www.dol.gov/whd/programs/dbra/faqs.htm

 Reference Material:

www.gpo.gov/davisbacon/referencemat.html

 Department of Industrial Relations:

 CalPublicWorks:

♦ Building Compliance Portal:

www.calpublicworks.com

♦ Awarding Bodies:

www.dir.ca.gov/DAS/DAS_BuildingCompliance/Awarding/Awarding.html

♦ Contractors:

www.dir.ca.gov/DAS/DAS_BuildingCompliance/Contractors/
Contractors.html

 Division of Labor Standards Enforcement:

www.dir.ca.gov/DLSE/dlse.html

♦ Public Works:

www.dir.ca.gov/dlse/dlsePublicWorks.html

♦ Public Works – Certified Payroll and Fringe Benefit Forms:

www.dir.ca.gov/dlse/DLSE-PublicWorks.htm

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 Division of Labor Standards and Research:

www.dir.ca.gov/dlsr

♦ Journeymen Prevailing Wage Determinations:

www.dir.ca.gov/dlsr/DPreWageDetermination.htm

♦ Frequently Asked Questions – Prevailing Wages:

www.dir.ca.gov/dlsr/FAQ_PrevailingWage.html

 Division of Apprenticeship Standards:

www.dir.ca.gov/das/das.html

♦ Public Works:

www.dir.ca.gov/das/publicworks.html

♦ Pubic Works – Forms:

www.dir.ca.gov/DAS/PublicWorksForms.htm

♦ Apprentice Prevailing Wage Determinations:

www.dir.ca.gov/DAS/PWAppWage/PWAppWageStart.asp

♦ Apprenticeship Programs:

www.dir.ca.gov/databases/das/aigstart.asp

♦ Apprentice Certifications:

www.dir.ca.gov/DAS/appcertpw/AppCertSearch.asp

♦ Electrician Certifications:

www.dir.ca.gov/das/ElectricalTrade.htm

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 Division of Occupational Safety and Health:

www.dir.ca.gov/dosh/dosh1.html

 Division of Workers Compensation:

www.dir.ca.gov/dwc/dwc_home_page.htm

 Industrial Welfare Commission:

www.dir.ca.gov/iwc/iwc.html

 Department of Procurement – Disabled Veteran Enterprise Program:

www.pd.dgs.ca.gov/dvbe/default.htm

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PLANNING AND DEVELOPMENT PERMITS

 This subject area addresses planning and development permits at the


California county and city levels, and mechanic's liens

 Requirements vary by county and city for such items as:

 Building permits

 Inspections

 Occupancy

 Planning applications

 Public hearings

 Zoning

 County of Fresno (representative county):

www.co.fresno.ca.us/Departments.aspx?id=182

 City of Fresno (representative city):

www.fresno.gov/Government/DepartmentDirectory/
PlanningandDevelopment/Default.htm

 Information regarding mechanic's liens – California Architects


Board:

www.cab.ca.gov/pdf/misc/mechanics_lien_law.pdf

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DEBT COLLECTION

 This subject area addresses:

 References to Federal debt collection activities by contractors


(Federal Debt Collection Practices Act and Federal Fair Credit
Reporting Act)

 References to Federal public contract code

 References to California debt collection laws

 References to California public contract code

Note: on Federal and State of California pubic works projects,


the requirements for progress and final payments are strictly
regulated. Therefore, debt collection activities apply primarily
to private sector projects, although governments can default.

 Federal codes:

uscode.house.gov/download/title_15.shtml

uscode.house.gov/download/title_41.shtml

 California codes:

www.leginfo.ca.gov/cgi-bin/calawquery?
codesection=civ&codebody=&hits=20

www.leginfo.ca.gov/cgi-bin/calawquery?
codesection=pcc&codebody=&hits=20

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 Federal Trade Commission:

 Credit Laws Enforcement:

www.ftc.gov/bcp/edu/microsites/idtheft/law-enforcement/
federal-laws-credit.html

 Fair Debt Collection:

www.ftc.gov/os/statutes/fdcpajump.shtm

 Department of Consumer Affairs – Legal Guides:

www.dca.ca.gov//publications/legal_guides/index.shtml

***

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For more information...

For information about audiobooks, books, earticles, ebooks, and eseminars


offered by The Business Leadership Development Corporation visit
www.etailia.com

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www.enterpriship.com

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36
About Nigel A.L Brooks...

Nigel A.L Brooks is a management consultant to entrepreneurs, business


enterprise owners, executives, and managers, and the enterprises they
serve. He specializes in developing the entrepreneurial, leadership, and
managerial competencies that build sustainable advantage from vision to
value. He is an author and a frequent speaker.

He obtained his professional experience as a partner at Andersen


Consulting (now Accenture, Ltd.), as a vice president at Booz Allen
Hamilton, Inc. (now Booz and Company), as a senior vice president at the
American Express Company, as president of Javazona Cafes, Inc., and as
president of The Business Leadership Development Corporation. He has
been a contributing editor for the Bank Administration Institute magazine,
and has served on boards of entrepreneurial networks. He was educated at
the University of Exeter, Devon, United Kingdom.

His clients are in the financial services, food services, high-tech,


manufacturing and distribution, pharmaceuticals, oil and gas, professional
services, retail and wholesale, transportation, and government industries.

He has experience in North and Latin America, Europe and Asia-Pacific.

www.nigelalbrooks.com

About The Business Leadership Development Corporation (BLD)...

The Business Leadership Development Corporation is a professional


services firm that works with entrepreneurs, lifestyle business enterprise
owners, executives, and managers, and the enterprises they serve.

BLD develops entrepreneurial, leadership, and managerial competencies


that achieve performance excellence by building sustainable advantage
from vision to value through:

 Strategic Management Consulting


 Executive Coaching and Mentoring
 Professional Training via The Center For Business Leadership
Development (CBLD)
 Motivational Speaking

www.bldsolutions.com

37
THE BUSINESS LEADERSHIP DEVELOPMENT CORPORATION
13835 NORTH TATUM BOULEVARD 9-102
PHOENIX, ARIZONA 85032 USA
www.bldsolutions.com
(602) 291-4595

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