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Business License Tax Schedule
| GENERAL BUSINESS
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CLASS A
Automobile repair and services; Construction -- General and
special contractors and operative; Builders; Laundry, dry cleaning,
and garment services; Manufacturing; Newspapers; Retail Trade |
CLASS B
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 |
CLASS C
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 |
CLASS D
Agriculture, producers of Food Fiber; Aquaculture and Fisheries; Nurseries, and Tree Farms |
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Gross Receipts Range
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$0-7,500
7,501-15,000
15,001-25,000 |
$15.00
30.00
45.00 |
$22.50
45.00
67.50 |
$22.50
60.00
90.00 |
$30.00
30.00
30.00 |
25,001-50,000
50,001-100,000
100,001-250,000 |
$60.00
100.00
150.00 |
$90.00
150.00
250.00 |
$120.00
200.00
300.00 |
$50.00
75.00
100.00 |
250,001-500,000
500,001-750,000
750,001-1,000,000 |
$300.00
450.00
600.00 |
$385.00
562.50
750.00 |
$450.00
675.00
900.00 |
$100.00
150.00
150.00 |
1,000,001-2,000,000
2,000,001-3,000,000
3,000,001-4,000,000 |
$800.00
1,000.00
1,200.00 |
$1,000.00
1,250.00
1,500.00 |
$1,200.00
1,500.00
1,500.00 |
$200.00
300.00
400.00 |
4,000,001-5,000,000
5,000,001-10,000,000
10,000,001-25,000,000
25,000,000-and over |
$1,400.00
2,000.00
3,000.00
3,000.00+.01% |
$1,750.00
2,500.00
3,750.00
3,750.00+.01% |
$2,100.00
3,000.00
4,500.00
4,500.00+.01% |
$500.00
700.00
1,500.00
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.
Shall pay an annual fee of $15.00 per dwelling unit.
OTHER LICENSES
Auctioneers without fixed place of business in County: $500.00/year or $50.00/day
Carnivals/Fairs: $400.00/1st day and $300.00 each additional day plus concession charge
Christmas Tree Lots: $45.00 per year
Circuses: $750.00/1st day and $562.50/each additional day plus concession charge
Commercial filming
| PERSONS EMPLOYED AT LOCATION |
RATE PER DAY |
| 1 to 3 |
$150.00 |
| 4 to 6 |
300.00 |
| 7 to 9 |
600.00 |
| 10 & over |
900.00 |
Peddlers or Solicitors: $500.00 per year.
Taxicab: $60.00 per year.
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 a 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.
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