Local Taxes & Fees in Berkeley, CA (2026)
3 verified local taxes & fees rules for Berkeley, California, sourced directly from the municipal code and official government pages.
Verified from official government sources
Vacancy Tax
Berkeley's Empty Homes Tax charges owners $3,000 to $6,000 the first year and $6,000 to $12,000 every year after for keeping a residential unit vacant more than 182 days, with the amount doubling for buildings that aren't a condo, duplex, single-family home or townhouse.
Berkeley Empty Homes Vacancy Tax
Heavy RestrictionsBerkeley Municipal Code § 7.54.040(B) (Imposition of Tax)
For the first calendar year that the Residential Unit is Vacant, the tax shall be $3,000 per Residential Unit in a vacant condominium, duplex, single family dwelling, or townhouse unit under separate residential unit ownership and $6,000 per any other vacant Residential Unit. For the second consecutive calendar year and each subsequent calendar year thereafter that the Residential Unit is Vacan...
Business Tax Classification
Berkeley sorts every business into one of roughly twenty license-tax categories under BMC Chapter 9.04, and the category you land in sets your rate per $1,000 of gross receipts. Services not specifically taxed elsewhere fall into the catch-all "business, personal and repair services" class, currently billed at $1.80 per $1,000.
Berkeley Business Tax Classification Rules
Some RestrictionsBerkeley Municipal Code § 9.04.160(A)
A. Every person primarily engaged in the business of providing business, personal or repair services, or social services, or transportation services, as defined in the most practicable version of the U.S. Government printing office publication North American Industrial Classification System Manual, not specifically taxed by other provisions of this chapter, shall be classified within the busine...
Parking Tax
Berkeley taxes commercial parking at 10% of the rent charged for any occupied space in a parking station. The operator collects the tax from drivers, must hold a City business license, and remits monthly to the Director of Finance.
Berkeley Parking Space Rental Tax
Some RestrictionsBerkeley Municipal Code § 7.48.040 (Imposed)
Subject to the provisions of this chapter, there is imposed a tax of ten percent for the rent of every occupancy of parking space in a parking station in the City. The tax imposed by this chapter shall be paid upon any occupancy on and after August 1, 1979.
Looking for Alameda County county-wide rules?
County ordinances apply to unincorporated areas and may supplement Berkeley city rules.
Local Taxes & Fees in Alameda County →