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
|
Berkeley Municipal
Code (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
|
$51 |
9.04.136
|
| Cannabis Business (Non-Medical)** |
CC |
Gross Receipts |
$50
|
$51 |
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 residential rental units** |
L |
Gross Receipts |
$28.80
|
$77 |
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: The business license tax is $215 per vehicle (see BMC 9.04.215 and 9.04.235). In addition to the business license tax, there are other fees. For example, the owners permit is $350, the per vehicle permit is $75, and driver permit is $25 per BMC 9.52.020. These rates are set by Resolution 58,489. |
| ** |
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. |
Banks (BK) are exempt from business license taxes.
Banks & Nonprofit Organizations have to pay any BID fees, if located within a designated district.
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.