General Requirements
The City of Emeryville requires a Business License for legal operation. Applications are available at the City Offices, 1333 Park Avenue, Emeryville, CA 94608. A $50.00 non-refundable administration fee will be collected on all new Business License applications at the time the paperwork has been filed and fees are paid. The processing of paperwork generally takes from ten to fifteen working days.
Business License Tax Schedule
Every person transacting and carrying on any business within the City of Emeryville, shall pay an annual license tax. For most businesses, the tax is equal to the greater of $25.00 or eight one-hundredths of one percent (.08%) of the annual gross receipts of such business. Administrative offices or businesses not having gross receipts will pay business tax on the accumulated total of gross payroll, utilities, telephone bill, and rent. Certain businesses pay business tax based upon other tax schedules. The due date for Business Taxes is March 1.
Nonpayment Penalty
Business license taxes that are not paid when due are declared delinquent and subject to a penalty of five percent (5%) of the delinquent business license tax per month, or fraction thereof, up to a maximum of twenty-five percent (25%).
Other Pertinent Information
If any person has failed to apply for and secure a business tax certificate, the business tax due shall be that amount due and payable from the first date on which the person was engaged in business in the City of Emeryville, together with applicable penalties and interest.
The Finance Department is not required to send a renewal, delinquency or other notice or bill. Failure to send such notice or bill shall not affect the validity of any tax or penalty due.
In addition to the penalties imposed, any person who fails to remit any business tax imposed by the business tax provisions of this article shall pay interest at the rate of one and one-half percent (1-1/2%) per month or fraction thereof, on the amount of the tax and penalties from the date on which the business tax first became delinquent until paid (Section 3-1.119).
California Code of Civil Procedures, Section 337-6 provides that the City may collect the current year taxes, as well as taxes owed for the three past years plus penalties and interest of 1.5% per month.
For Further Information
| Business Licenses |
| Finance Department |
510-596-4325 |
| Inspections |
| Building Department |
510-596-4310 |
| Fire Department |
510-596-3759 |
| Zoning Questions |
| Planning Department |
510-596-4362 |
| Municiple Code |
| Link to on-line copy of the code |
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