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- Revenue Division
- Business Operations Tax
- Different Types of Businesses
Different Types of Businesses
Sales & service
All businesses that provide a service to customers or sell items. The fees for this type of business are based on annual gross receipts.
Cannabis business
All cannabis businesses pay a business tax of 4% of their gross receipts. Taxes are remitted on a monthly basis. You do not need to apply until you are operating or plan to begin operations in the next month.
Professional
This includes state licensed accountant, architect, attorney, audiologist, bacteriologist, CPA, engineer, dentist, mortician, optometrist, osteopath, physician, podiatrist, psychologist, surgeon, and veterinarian. The fee is based on the number of years licensed by the State of California and the number of employees working for the business owner.
Broker
All brokers are included in this category of business. The fee is a flat rate with an additional amount for each employee supervised by the principal broker.
Commercial rental
Owners of commercial property who lease or rent the property pay an annual fee based on gross rent. If you qualify for an exemption, please complete the exemption form.
Residental rental
Anyone who owns 4 or more rental units are included. This is a separate fee from the Rental Inspection Program. If you qualify for an exemption, please complete the exemption form.
Administrative headquarters
An Administrative Headquarters is a location where the principal business transacted consists of providing administrative or management-related services to other locations where the operations of the same business are conducted which lead more directly to the production of gross receipts.
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