Who must file?

Illinois law requires that individuals conducting or transacting a business under any name other than the real names of the owners must file an Assumed Name Certificate with the County Clerk in the county in which the business is located. If the business will be incorporated, a corporation, or an LLC, file with the Illinois Secretary of State at 217-782-7880, not the County Clerk. For retail tax information, call 217-524-4772.

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1. Who must file?
2. What is the procedure?
3. What if there are changes in the business information?