Depending on your state law, most businesses that operate under a fictitious name are required to complete a fictitious business name statement, publish the statement in a newspaper of general circulation, and then record this information with the County Recorder where the business is located. Corporations are generally exempt, as are businesses that use the individual proprietor's own name. If you are "doing business as" (d/b/a), generally you need to comply with fictitious business name rules.