Business License Tax Schedule

Roy Given, Department of Finance
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, contact Tax Collector, Rm 202, 415-473-6139.

 

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.