Berkeley, CA Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Catch-all category rate
- $1.80 per $1,000 gross receipts
- Governing chapter
- BMC Ch. 9.04, Business License Tax
- Classification basis
- NAICS Manual definitions
- Administering office
- Finance Dept., Revenue Collections Division
- Combined-rate election
- Allowed only under BMC § 9.04.225
- Separate license rule
- One per branch or place of business
Summary
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.
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 business, personal and repair services category and pay a license fee for each thousand dollars of gross receipts for services performed within the City as provided in Section 9.04.240.
Official source re-checked September 8, 2026: no newer edition of the code had been published (publisher’s edition: current through Ordinance 8031-NS, passed July 28, 2026).
Full Breakdown
185). 160. 140. 225 applies to the combined activities. 040.
Violations & Fines
Carrying on business in Berkeley without first procuring a license under the correct classification, or without complying with the chapter's requirements, violates BMC § 9.04.035, and each day the business operates unlicensed is a separate violation. The Finance Department bills the correct classification's rate under § 9.04.240 and can pursue collection from misreported subcontractor payments under §§ 9.04.165(D) and 9.04.180(B).
Frequently Asked Questions
What category does a general services business fall into in Berkeley?
How does Berkeley decide which tax category applies?
Can one business combine two different rate categories into a single license?
Sources & Official References
Other rules in Berkeley
California rules heatmap·Compare Berkeley to another location·View the California local taxes & fees overview
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Business Tax Classification in Nearby Cities
How other cities in Alameda County handle business tax classification.