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Current Business License Classifications & Tax Rates

This table provides current information on business classifications and their related Business License Tax (BLT) rates. A new Business License application must reflect an accurate classification of the business activity, and your annual BLT renewal payment is based on the corresponding rate (based on gross receipts, rents, or other business-specific income). Unless otherwise indicated, rates are for each $1,000 of income.

 

Business

Code

Basis

Rate/Flat

Minimum

BMC

Administration Headquarters Q  Gross Payroll

$1.20

$51

9.04.190

           
 Auto/Vehicles for Hire 
 (*see note about other permits & fees)
A

 Per Vehicle

$215

 $215

9.04.215
9.52.020

           
 Business, Personal & Repair Services B  Gross Receipts

$1.80

 $51

9.04.160

           
Cannabis Business (Medical) CC Gross Receipts

$25

 

9.04.136

           
Cannabis Business (Non-Medical)**   Gross Receipts

$100

 

9.04.136

           
 Construction  Contractor C  Gross Receipts

$1.80

 $51

9.04.180

           
 Entertainment/Recreation E  Gross Receipts

$4.50

 $51

9.04.170

           
Firearms and firearm ammunition   Gross Receipts

$150

 

9.04.177

           
 Grocer (retail or wholesale) G  Gross Receipts

$0.60

 $51

9.04.140

           
 Manufacturing M  Value Added

$1.20

 $51

9.04.185

           
 Miscellaneous D  Gross Receipts

$2.40

 $51

9.04.220

           
 Motor Vehicle Sales V  Gross Receipts

$1.20

 $51

9.04.145

           

 Nonprofit Organizations
 (***see note about other permits & fees)

N

Flat 

$26

$26

9.04.230
9.04.305

           

 Private Franchised Recycling / Rubbish Haulers

RC  Gross Receipts

$1.80

 $51

9.04.176(B)

           
 Private Rubbish Haulers ****    Gross Receipts

$150.00

$51

9.04.176(C)

           

 Professional - Semiprofessional

P  Gross Receipts

$3.60

$51

9.04.165

           
Professional sports events   Gross Receipts

$100

 

9.04.175

           
Recreation and entertainment   Gross Receipts

$4.50

 

9.04.170

           
 Rental of Real Property (except five or more dwelling units) L  Gross Receipts

$10.81

$77

9.04.195

           
Rental of five or more dwelling units**   Gross Receipts

$28.80

 

9.04.196

           
 Retail Trade R  Gross Receipts

$1.20

$51

9.04.135

           
 Solicitor/Peddler S  Flat

$258

$258

9.04.200

           
 Street Vendors &
 Sidewalk Food Vendors

Y

 Flat

call for details

 

9.04.205
9.48/9.49

           
 Wholesale Trade W  Gross Receipts

$1.20

 $51

9.04.150

Notes:

  • *Auto/Vehicles for Hire: Business License Tax = $215 per vehicle (see BMC 9.04.215/9.04.235)  
    • In addition to BLT, for taxi companies & taxicab drivers, there are other fees charged (see BMC 9.52.020) and the current rates for these are set by Resolution 58,489: Owners Permit $350 + Per Vehicle Permit $75 + Driver Permit $25
  • Banks (BK) are exempt from business license taxes
  • Banks & Nonprofit Organizations have to pay any BID fees, if located within a designated district.
  • ** This is a new business license tax. Collection will begin on January 1, 2018 (for 2017 receipts).
  • *** For Nonprofits occupying a combined building square footage in excess of 120,000 square feet, there is a fee of $0.5206 per building square foot in excess of 120,000 square feet (per Ordinance 7241-N.S.)
  • **** This rate applies only if section BMC section 9.60 is repealed or invalidated.
  • For these or other businesses not listed, please email Business License staff or call the Citywide Customer Service Call Center at (510) 981-7200.

For Berkeley Municipal Code (BMC), go to the BMC site where you can browse the BMC in .pdf format or search the BMC using Records Online. Search tips are available from the BMC site.

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