Delaware compliance for podcast hosts

Step 0: Decide entity & tax treatment - Consider forming an LLC (Delaware or home state). If you form in Delaware, maintain a registered agent and calendar the June 1 $300 annual tax. Document ownership and execute an operating agreement that covers IP, revenue splits, and decision-making. - Step 1: Register with the state - Use Delaware One Stop (onestop.delaware.gov) to register and apply for the State of Delaware Business License at the time you commence business in DE. Confirm which business activities (advertising, merch, subscriptions) require separate activity designations. - Step 2: Delaware taxes & filings - Pay Delaware LLC/LP/GP annual tax of $300 by June 1. Track gross receipts tax obligations and register for any required withholding or employer accounts if you have employees. - Step 3: Employer vs independent contractors - Register for withholding and unemployment if you employ persons in Delaware. For contractors, gather W-9s and issue 1099-NEC when thresholds are met. - Step 4: Recording consent & releases - Use written guest release forms and obtain explicit recording and publication consent. For callers or remote interviews where a co-host is party to the conversation, still get express consent (to reduce legal risk given the statutory ambiguity in Delaware). - Step 5: Sponsorships & FTC disclosures - For all paid endorsements, sponsor reads, affiliate links, etc., include clear, conspicuous disclosures per the FTC guidance. Insert disclosures audibly at or before the endorsement and on episode show notes/web pages. - Step 6: Music & copyright clearance - Obtain licenses from relevant rights holders/PROs and clear master uses where necessary. Avoid using unlicensed commercial music; consider royalty-free or original music, or secure written sync/master rights. - Step 7: Data handling & breach preparedness - Maintain reasonable security for personal data collected (email lists, subscriber info). Prepare a data-breach response plan; if a breach affects Delaware residents, notify them promptly and notify the Delaware AG if >500 residents affected. - Step 8: Contracts & IP ownership - Use written agreements for co-hosts, producers, editors, and guests to assign or license rights, and to allocate revenue sharing, credit, and indemnity. - Step 9: Local permits - Check municipal home-business rules where you operate; obtain local permits if required. - Step 10: Ongoing compliance & calendar - Calendar Delaware due dates: business license renewals, LLC $300 tax due June 1, payroll deposits and returns, and data-breach discovery timelines. Keep records of disclosures and licensing agreements.

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