The first piece of information needed here is what kind of business the Lemmings Leeping Cliffs is conducting, and where.  My guess is that the taxpayers attended a seminar and put their Garden State rental into an LLC based on advice from someone who stayed at a Holiday Inn that night.  But it could be anything.  And do Californians with an out-of-state LLC have to pay that annual fee to the state anyway? Or only if there is a California business involved?