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Announcing the City of Emeryville's Residential Landlord
Business License Tax Program
If you own residential property in the City of Emeryville, you will be receiving a notice that requires you to pay a business license tax on gross receipts from renting your property.
Background:
The Business License Tax Ordinance, adopted in 1985, requires all businesses to pay a tax on gross receipts from business activities conducted within Emeryville's city limits. Commercial landlords have paid this license tax since the ordinance's inception. Because residential landlords generate similar revenue from property rentals, they must also pay an annual business license tax on their residential properties. Pursuant to the City of Emeryville's Municipal Code, residential landlords are required to obtain a business license and pay the appropriate business license tax.
See the Emeryville Municipal Code, Sections 3-1.101 -- 3-1.102 on the City's website. To request a copy call (510) 596-3790 or visit City Hall which is located at 1333 Park Avenue in Emeryville.
Instructions, Computation & Renewals:
Filing instructions and the necessary forms will be mailed to all residential landlords and can also be found on the City of Emeryville's website, www.ci.emeryville.ca.us > City Departments > Finance Department > Business Licenses.
The tax rate is computed at .08% (.0008) per calendar year on the gross receipts earned during the prior year. There is a minimum tax of $25 per year. There is also a $50 one-time filing fee for all new Residential Landlord Business Licenses.
Business Licenses must be renewed annually. Renewal instructions and penalties for not renewing a business license can be found at the Business License website and in the application package.
Questions and Assistance:
For assistance completing the Business License Application, to obtain a copy
of the application, for help with tax rate calculations, or for other general
questions, call the Business License Office between the hours of 9 am and 5
pm Monday through Friday at (510) 596-3790 or (510) 596-4325. Also for your reference, we have included "Filing Instructions", "Answers to Frequently Asked Questions", and the "Application and Forms" below in PDF format.
Uniform cooperation with the Residential Landlord Business License program will help ensure that the City of Emeryville can continue to provide the best services possible for its businesses and residents for years to come.
Residential Landlord
Business License Filing Instructions
Answers To Frequently
Asked Questions
Application and Forms
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