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SITE NAVIGATION

Revenue Division

Business Operations Tax

Revenue Division

Business Operations Tax

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PAYMENTS ACCEPTED by mail, City Hall drop box on H Street, online, by phone (numbers and hours listed below) or in person (public counter hours listed below).

BUSINESS OPERATIONS TAX - Apply or Renew online. The City of Sacramento does not issue a business license. All businesses that operate in the City of Sacramento or do business with the City of Sacramento must pay a business operation tax. Visit the City’s Online Data Portal for a searchable list of businesses in the city who are paying operation taxes. Follow the steps below to apply for your business operation tax account.

The City of Sacramento does not issue a general business license. Sacramento City Code Chapter 3.08 does require all businesses that operate in the City of Sacramento to obtain a Business Operations Tax certificate.

A Service Fee will soon be applied to credit card transactions to cover processing costs. Service fees are valuable tools to help the City operate more efficiently and create a better customer experience. If you prefer not to pay a 'Service Fee', there are still various self-serve payment methods available. Additionally, you can utilize more traditional payment methods, such as ACH (where accepted), checks or money orders which can be mailed or submitted in person. Thank you for your understanding.

Apply/Renew Online

Download Application

Apply on-line or complete a BOT application. This is a tax levied on all businesses that operate in the City of Sacramento and is paid annually.

Cannabis business? All cannabis businesses need a business operation tax account.

Working from home? If you operate your business from your residence, you will need a home occupation permit in addition to the business operation tax. The home occupation permit is a one time fee. Become familiar with the home occupation permit process and requirements before you apply. The home occupation permit application must be submitted with your business tax application.

Submit your application(s) by email to finance@cityofsacramento.org, by mail to Revenue Division 915 I Street, Room 1214, Sacramento, CA 95814 or in person.

Fees are due at the time of application. Take a look at the explanations and fees for different business types.

The business operation tax is an annual fee. The home occupation permit is a one time fee.

What happens next?

After submission of your business operations tax application, it is routed to the Community Development Department to ensure that the business will be conducted in an appropriately zoned location.

After your business received zoning approval, you will be mailed a business operations tax certificate.

Do you need a Special Business Permit?

Find out if your business is required to have a Special Business Permit.