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 - for gross receipts earned prior to January 1, 2023 $1.20 - per Ordinance No. 7,8880-N.S., for gross receipts earned beginning January 1, 2023 and ending July 1, 2025, each cannabis business will pay the business license tax rate for the business type that most closely represents the nature of its current operations, e.g., retail, manufacturing, and wholesale trade |
$51 |
9.04.136 |
Cannabis Business (Non-Medical) |
CC |
Gross Receipts |
$50.00 - for gross receipts earned prior to January 1, 2023 $1.20 - per Ordinance No. 7,8880-N.S., for gross receipts earned beginning January 1, 2023 and ending July 1, 2025, each cannabis business will pay the business license tax rate for the business type that most closely represents the nature of its current operations, e.g., retail, manufacturing, and wholesale trade |
$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 | R | Gross Receipts | $1.20 | $51 | 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.