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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
9.52.020

 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

Recreation and entertainment

  

Gross Receipts

$4.50

  

9.04.170

 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.
 

Finance Department
Email: finance@cityofberkeley.info
Phone: (510) 981-7200

Related BMC