Business License Tax Schedule
| Class A |
Class B |
Class C |
Class D |
| Automobile repair services; Construction - General and special contractors and operative; Builders Laundry, dry cleaning and garment services; Manufacturing; Newspapers Retail trade (Resale License required from State Board of Equalization) |
Recreation services; Architectural services; Beauty shops, barbers, hairstylists; Engineering services; Landscape services; Operators, renters and lessors of commercial property; Services to buildings; Restaurants/Catering; Leasing Companies; Photograph Services; All business not specifically listed elsewhere |
Accounting, auditing and bookkeeping services; Financial services; Insurance brokers and services; Legal services; Management and public relations services; Medical and health services; Real estate agents, brokers, managers and services; Veterinary services; Wholesale trade |
Agriculture, Producers of Food Fiber; Aquaculture and Fisheries; Nurseries, and Tree Farms |
Gross Receipts Range
| Gross Receipts Range |
Class A |
Class B |
Class C |
Class D |
| $0-7,500 |
$15.00 |
$22.50 |
$22.50 |
$30.00 |
| $7,501-15,000 |
$30.00 |
$45.00 |
$60.00 |
$30.00 |
| $15,001-25,000 |
$45.00 |
$67.50 |
$90.00 |
$30.00 |
| $25,001-50,000 |
$60.00 |
$90.00 |
$120.00 |
$50.00 |
| $50,001-100,000 |
$100.00 |
$150.00 |
$200.00 |
$75.00 |
| $100,001-250,000 |
$150.00 |
$250.00 |
$300.00 |
$100.00 |
| $250,001-500,000 |
$300.00 |
$385.00 |
$450.00 |
$100.00 |
| $500,001-750,000 |
$450.00 |
$562.50 |
$675.00 |
$150.00 |
| $750,001-1,000,000 |
$600.00 |
$750.00 |
$900.00 |
$150.00 |
| $1,000,001-2,000,000 |
$800.00 |
$1,000.00 |
$1,200.00 |
$200.00 |
| $2,000,001-3,000,000 |
$1,000.00 |
$1,250.00 |
$1,500.00 |
$300.00 |
| $3,000,001-4,000,000 |
$1,200.00 |
$1,500.00 |
$1,500.00 |
$400.00 |
| $4,000,001-5,000,000 |
$1,400.00 |
$1,750.00 |
$2,100.00 |
$500.00 |
| $5,000,001-10,000,000 |
$2,000.00 |
$2,500.00 |
$3,000.00 |
$700.00 |
| $10,000,001-25,000,000 |
$3,000.00 |
$3,750.00 |
$4,500.00 |
$1,500.00 |
| $25,000,000-and over |
$3,000.00+.01% |
$3,750.00+.01% |
$4,500.00+.01% |
$2,00.00+.01% |
Delivery Business
(without a fixed place of business in the unincorporated areas of Marin County)
| Vehicle |
Rate Per Vehicle |
| Not exceeding 1/2 ton capacity |
$ 22.50 |
| Over 1/2 ton to 1 ton capacity |
$ 37.50 |
| Over 1 ton to 1 1/2 ton capacity |
$ 75.00 |
| Over 1 1/2 ton to 2 ton capacity |
$ 112.50 |
| Over 2 ton to 3 ton capacity |
$ 150.00 |
| Over 3 ton capacity |
$ 225.00 |
Living Accommodations
Hotel, motel, apartment, rooming house, house rental, etc.
Annual fee of
$15.00 per dwelling unit.
Vacation Rental (short term only, 30 days or less) must obtain Transient Occupancy Tax Certificate.
Other Licenses
Auctioneers without fixed place of business in the county:
$500.00/year or
$50.00/day
Christmas Tree Lots:
$45.00 per year
Taxicab:
$60.00 per vehicle per year
Commercial Filming Permit
Contact Community Development Agency at 415-473-7875 for Civic Center and Other County Buildings
Contact Department of Public Works at 415-473-2932 for County Roads and Areas
Penalties
Annual Business License Tax is due and payable in advance of July 1 and is considered delinquent on August 1. Thereafter, late payments are subject to
10% penalty per month, not to 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.