To create your Apple Developer Account, go to the following URL and click Enroll:
If you have your own business, it's best that you signup as an Organization because that will make the review process easier for you down the road.
If you have a Non-Profit, Apple will waive your fee. For more information: https://www.bvmobileapps.com/faqs.asp?faq=34
Once Apple has processed your Enrollment, here are the instructions to send us an invitation to your account: https://www.bvmobileapps.com/faqs.asp?faq=41