Berkeley taxes businesses through a gross-receipts schedule that varies by classification, with separate rates for retail, professional services, manufacturing, contractors, residential rentals, cannabis operators, and online platforms.
BMC Chapter 9.04 establishes the Berkeley Business License Tax, a gross-receipts framework with classifications such as professional, retail, wholesale, manufacturing, recreation, contractors, and residential rental. Each class has its own per-thousand rate, and operators must self-classify when filing the annual renewal due in March. Cannabis retail and manufacturing carry their own rates set by voter measures. Voters have updated the rate structure multiple times, including Measure FF and later refinements that targeted large landlords and high-revenue technology firms. Audits look for misclassification, undisclosed activity, and unreported affiliated entities.
Misclassification, late filing, or underreporting triggers penalties, daily interest, audit assessments, and possible suspension of the city business license until balances are paid.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Berkeley, CA
Berkeley has no municipal ordinance limiting lawn ornaments, statues, or yard art on private property. HOA architectural guidelines under the Davis-Stirling ...
Berkeley, CA
Berkeley has no municipal ordinance limiting inflatable holiday decorations on private property. HOA architectural rules under the Davis-Stirling Act apply i...
Berkeley, CA
Berkeley has no municipal ordinance limiting holiday lights on private residential property. Restrictions come from HOA architectural rules under the Davis-S...
Berkeley, CA
Permanent outdoor kitchens in Berkeley require building, plumbing, electrical, and/or gas permits under BMC Chapter 19.28 (Building Code) when they include u...
Berkeley, CA
Berkeley treats outdoor smokers as open-flame cooking devices under California Fire Code 308.1.4 as adopted in BMC 19.48. Multifamily balcony setbacks (10 ft...
Berkeley, CA
Berkeley enforces the California Fire Code (CFC) as adopted in BMC Chapter 19.48. CFC 308.1.4 prohibits open-flame cooking on combustible balconies or within...
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