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  • Business License Classifications & Tax Rates
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Business License Classifications & Tax Rates

Find your business code in the table below to determine the tax basis and rate to use for calculating taxes owed.

This table provides information on business classifications and their related Business License Tax (BLT) rates. Your annual business license tax payment is based on the corresponding rate (based on gross receipts, rents, or other business-specific income) based on the business activity description you provided on your application.

Unless otherwise indicated, rates are for each $1,000 of income.

Business Code Basis Rate/Flat Minimum Berkeley Municipal Code (BMC)
Administration Headquarters Q Gross Payroll $1.20 $51 9.04.190
Auto/Vehicles for Hire (*see note about other permits & fees) A Per Vehicle $215.00 $215 9.04.215
Business, Personal & Repair Services B Gross Receipts $1.80 $51 9.04.160
Cannabis Business (Medical) CC Gross Receipts $25.00 $51 9.04.136
Cannabis Business (Non-Medical) CC Gross Receipts $50.00 $51 9.04.136
Construction  Contractor C Gross Receipts $1.80 $51 9.04.180
Entertainment/Recreation E Gross Receipts $4.50 $51 9.04.170
Firearms and firearm ammunition   Gross Receipts $150.00   9.04.177
Grocer (retail or wholesale) G Gross Receipts $0.60 $51 9.04.140
Manufacturing M Value Added $1.20 $51 9.04.185
Miscellaneous D Gross Receipts $2.40 $51 9.04.220
Motor Vehicle Sales V Gross Receipts $1.20 $51 9.04.145
Nonprofit Organizations N Flat $26.00 $26 9.04.230 9.04.305
Private Franchised Recycling / Rubbish Haulers RC Gross Receipts $1.80 $51 9.04.176(B)
Private Rubbish Haulers ***   Gross Receipts $150.00 $51 9.04.176(C)
Professional - Semiprofessional P Gross Receipts $3.60 $51 9.04.165
Professional sports events   Gross Receipts $100.00   9.04.175
Rental of Real Property (except five or more dwelling units) L Gross Receipts $10.81 $77 9.04.195
Rental of five or more residential rental units L Gross Receipts $28.80 $77 9.04.196
Retail Trade R Gross Receipts $1.20 $51 9.04.135
Solicitor/Peddler S Flat $258.00 $258 9.04.200
Street Vendors & Sidewalk Food Vendors Y Flat call for details   9.04.205 9.48/9.49
Wholesale Trade W Gross Receipts $1.20 $51 9.04.150

Notes:

* Auto/Vehicles for Hire: In addition to the business license tax, there are other permit fees for taxi vehicle, taxi owner, vehicle inspection, and taxi driver.  Those rates were set by Resolution 58,489.

** For Nonprofits occupying a combined building square footage in excess of 120,000 square feet, there is a fee of $0.5206 per building square foot in excess of 120,000 square feet (per Ordinance 7241-N.S.).

***This rate applies only if section BMC section 9.60 is repealed or invalidated.

Banks (BK) are exempt from business license taxes.
Banks & Nonprofit Organizations have to pay Business Improvement District fees, if located within a designated district.

For these or other businesses not listed, please email Business License staff or call the Citywide Customer Service Call Center at (510) 981-7200.

In this section
Business Licenses
  • New Business Licenses
  • Business License Renewals and Closures
  • Business License Classifications & Tax Rates
Finance Department
Email: finance@cityofberkeley.info
Phone: (510) 981-7200

Related BMC

  • Municipal Code 9.04
  • Municipal Code 9.48
  • Municipal Code 9.49
  • Municipal Code 9.60

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