Business License

BUSINESS LICENSE RENEWAL:

The County of Marin is extending the 2020/2021 Business License renewal due date from July 1, 2020 to September 1, 2020 in response to the COVID-19 Pandemic.  Additionally, 2019/20 business licenses that would ordinarily expire on June 30, 2020 will remain valid through September 30, 2020.  These provisions do not change the reporting period in which gross receipts are measured for the purpose of tabulating the business license tax that is due and payable September 1, 2020 for the fiscal year 2020/2021 business license cycle.

First delinquent penalty will be assessed effective October 1, 2020.

To renew, update or close your business license online, visit: www.marincounty.org/BL

A MESSAGE TO BUSINESS OWNERS-COVID-19:

For the most updated Marin County Health Order, please visit: https://coronavirus.marinhhs.org/

OFFICE HOURS:

Business license staff is committed to supporting our communities through this time of crisis.  We are now open to the public with modified hours, 9:00am - 4:00pm, Monday through Friday.  We encourage the community to use the online portal and contact us by email to mitigate potential exposure.  The in-office workstation is not available to complete the registration or renewal process, until further notice email: Businesslicense@marincounty.org

BUSINESS LICENSE VERIFICATION LETTER:

To request a business verification letter, please submit your request in writing to: businesslicense@marincounty.org

Subject: Business License Verification letter (BL#)

Include reason for your request, contact information, title and business license number;

Please note:

• Business license must be active to receive a letter

• Request must be made by authorized agent, owner, officers, and/or LLC members listed on the registration.

ESSENTIAL AND NON-ESSENTIAL BUSINESS TYPE:

Please refer to the Marin County Health Officer to determine essential or non-essential status. Additional guidance available under Business Operations on HHS FAQ: https://coronavirus.marinhhs.org/faqs

BUSINESS RESOURCES:

Small Business Development Center (Marin): www.marinsbdc.org/

CA Resources and Guidance for Small Businesses during COVID-10: business.ca.gov/coronavirus-2019/

Employment Development Department (EDD): www.edd.ca.gov/about_edd/coronavirus-2019.htm

Short- Term Rentals: www.marincounty.org/str and www.marincounty.org/tot Apply for a business license:

Apply for a business license:

Online: Business License - Web Portal Services

A separate application is required for persons engaged in more than one business.

Specific information provided to obtain a business license is confidential.  However, the general information as to who is licensed is not prohibited from disclosure.

Business license obtained from the County is only valid for the unincorporated Marin County Tax areas.  If you conduct business within a city, you will need to contact each individual city to obtain a business license for that jurisdiction.

Business license obtained from the County is only valid for the unincorporated Marin County Tax areas.  If you conduct business within a city, you will need to contact each individual city to obtain a business license for that jurisdiction.

Jurisdiction Look up

City/Town:

• Belvedere      

• Ross        

• Corte Madera

• San Anselmo

• Fairfax

• San Rafael

• Larkspur

• Sausalito

• Mill Valley

• Tiburon

• Novato

Renew Online:  Business License - Web Portal Services

• A business license must be renewed with payment every fiscal year.  The County's fiscal year is July 1st to June 30th.

• The business license renewal tax will be based on actual gross receipts for the calendar year (January 1st - December 31st) preceding the license period of July 1st to June 30th.

• Businesses located in a city and who are currently licensed may also need a Marin County Business License for any sales or services performed in the unincorporated area of the County.  Upon renewal for a Marin County license, businesses should exclude from their annual gross receipts, any portion which has been paid towards a city business license.

To renew online you will need the Business License number and web pin number.  You may email: businesslicense@marincounty.org to obtain your web pin number.

Please reference the Business License Tax Schedule to determine the payment amount required.

CA State Mandated Fee is required for new business license applications and renewals; the fee is $4.00.

On September 18, 2012, Governor Brown signed into law Senate Bill (SB) 1186 , which adds a state fee of $1 on any applicant for a local business license, similar instrument or permit, or renewal.

On October 11, 2017, Governor Brown signed into law Assembly Bill (AB) 1379, which increased the State CASP Fee starting January 1, 2018, to $4.00.

The purpose of this fee is to increase disability access and compliance with construction-related accessibility requirements and to develop education resources for businesses in order to facilitate compliance with federal and state disability laws.

You can obtain a copy of SB-1186 and AB-1379 from the California Legislative Information Website.

For additional information:

• Division of the State Architect:  www.dgs.ca.gov/dsa
• Department of Rehabilitation: www.dor.ca.gov
• California Commission on Disability Access: www.ccda.ca.gov

Senate Bill 205

Effective January 2020, SB 205 requires the State Water Resources Control Board (State Water Board) and the California Regional Water Quality Control Boards (Regional Water Boards) to prescribe waste discharge requirements for the discharge of storm water by municipalities and industries in accordance with the National Pollutant Discharge Elimination System (NPDES) permit program established by the Federal Clean Water Act and the California Water Code.

The existing law requires regulated municipalities and industries to obtain a storm water permit.  Senate Bill 205 requires a person applying for a new or renewed business license to demonstrate enrollment under the NPDES Industrial Storm Water General Permit for each business location conducting regulated industrial activities described below.

The following industrial businesses are regulated by the NPDES Industrial Activities Stormwater General Permit.

(1) Feedlots of a specific size

(2) Manufacturing Facilities

(3) Oil and Gas/Mining Facilities

(4) Hazardous Waste Treatment, Storage, or Disposal Facilities

(5) Landfills, Land Application Sites, and Open Dumps

(6) Recycling Facilities

(7) Steam Electric Power Generating Facilities

(8) Transportation Facilities

(9) Sewage or Wastewater Treatment Works

A Standard Industrial Classification (SIC) code is required for all businesses that apply for new business license or during the renewal period. The Standard Industrial Classification (SIC) codes are numerical codes that categorize the industries that companies belong to base on business activities. For more information, please click HERE.

Assembly Bill 3002

Assembly Bill 3002 went into effect on January 1, 2019, which provides information regarding disability access requirements and resources to business owners.

To read the full notice, click HERE.  

 

 

 

 

 

General businesses are classified as A, B, C, or D categories.  For each class, the Business License Tax is based on annual gross receipts.  To determine your business license tax, estimate your gross receipts for the calendar year ending on December 31st.  After the initial license is issued, annual renewal notices will be mailed or emailed during the month of June.

Other category:  Flat Fees

• Delivery businesses without a fixed place of business in Marin County are subject to a flat rate license tax.
• Auctioneers without a fixed place of business in Marin County: $500/year or $50/per day
• Christmas Tree Lots:  $45/per year
• Taxicab:  $60.00 per vehicle/per year
• Living Accommodations:  Long-term and short-term rentals are $15.00 per dwelling unit.  See Living Accommodations (Class L) for additional information.
• Commercial Filming Permit:  Contact Community Development Agency, (415) 473-7875, for Civic Center and other county buildings.  Contact Department of Public Works, (415) 473-2932, for county roads and other areas.

 

Short-Term Rental Accommodations/Vacation Rentals (for 30 days or less).  For hotel, motel, apartment, rooming house, house rental, vacation rentals, the annual fee is $15.00 per dwelling unit.

Short-term rentals must obtain:

1. A Business License and
2. *Transient Occupancy Tax Certificate
3. **Public Notification to notify neighbors within 300 feet of property line

*Transient Occupancy Tax Certificate Registration: Online

View Transient Occupancy Tax for more information.

**Requirement before applying for a Business License:  The public must be notified that a short-term rental is offered on a property either through placement of exterior signage or issuance of written notice to surrounding properties.  Additional resources are available at Short-Term Rentals.

Long-Term Rental Accommodations:   For long-term rentals of a house, apartment, room, etc., the annual business license fee is $15.00 per dwelling unit.

On December 18, 2018, the Marin County Board of Supervisors adopted an ordinance that establishes a Just Cause for eviction policy in the unincorporated areas of Marin.  The policy applies to properties with three or more units and requires that tenants be given a reason for a lease termination.  The ordinance went into effect on January 17, 2019, and requires a rental registry to be completed on a annual basis, due by June 1, 2019 and thereafter each year, by January.  For additional information, please visit www.marincounty.org/justcause.

 

 

Annual Business License Tax is due and payable in advance of July 31st and is considered delinquent on August 1st.

• Late payments are subject to 10% penalty per month, not exceed 50% of the tax.
• Flat rate licenses are payable in advance of the business activity.  Any flat rate license tax which has not been paid will be assessed a penalty of 25% in addition to the amount due.

Late penalties are assessed by postmarked date as follows:

• Aug 1st - Aug 31st     Add 10%
• Sept 1st - Sept 30th   Add 20%
• Oct 1st - Oct 31st      Add 30%
• Nov 1st - Nov 30th    Add 40%
• Dec 1st and later       Add 50%

 

If you are no longer in business, you will need to close you Business License using the online portal: Business License - Web Portal Services

Business owners are to obtain a business license when conducting or operating a business in the unincorporated areas of the County to be in compliance with the Marin County Ordinance 3042.  Business owners must keep accurate books and records and renew timely their business license by July 31st each year.

Business owners must notify the Business License Department when:

• There is a change in ownership
• There is a change in owners contact information, business or mailing address, phone number, etc
• Business is not longer operating and or is sold
• Business has moved and is no longer part of the unincorporated area of the County

Business License Rules and Regulations

County of Marin Resources

• Business License Registration:  Business License-Web Portal Services
• Transient Occupancy Tax Registration: Transient Occupancy Tax-Web Portal Services
• Transient Occupancy Tax Website: www.marincounty.org/tot1
• Short-Term Rentals: www.marincounty.org/str
• Just Cause for Eviction: www.marincounty.org/justcause
• Fictitious Business Name (DBA): https://www.marincounty.org/depts/ar/divisions/county-clerk/fbn
• Business Property Division: Assessor (Unsecured/Filing Business Property Statement): https://www.marincounty.org/depts/ar/divisions/assessor/business-property
• Building Permits: https://www.marincounty.org/depts/pw/divisions/fees-forms-permits
• Agriculture/ Weights and Measures: https://www.marincounty.org/depts/ag
• Environmental Health:  https://www.marincounty.org/depts/cd/divisions/environmental-health-services
• Community Development Agency (CDA):  https://www.marincounty.org/depts/cd

 

Additional Resources

• CA Secretary of State:  www.sos.ca.gov
• CA Department of Tax and Fee Administration (seller’s permit): www.cdtfa.ca.gov/
• CA Department of Tax and Fee Administration (sales and use tax rate): https://www.cdtfa.ca.gov/taxes-and-fees/sales-use-tax-rates.htm
• Federal Employer Identification Number (FEIN): https://www.irs.gov/businesses