Marin County, CA Local Taxes & Fees: Business Tax Classification (2026)

Marin County Code Chapter 5.54, first enacted by Ordinance No. 3413 in 2004, imposes a business license tax on all business transacted in the unincorporated area of the county and makes it unlawful under Section 5.54.020 to commence, transact, or carry on any business there without first obtaining a license and paying the tax. Section 5.54.120 sorts every fixed-place-of-business taxpayer into four classes with different rate schedules keyed to gross receipts: Class A covers automobile repair, general and special contractors and builders, laundry and dry-cleaning services, manufacturing, and retail trade; Class B covers amusement and recreation services, architectural and engineering services, beauty shops, landscaping, and commercial property operators and lessors; Class C covers accounting, financial, insurance, legal, medical, real estate, and wholesale trade; and Class D covers agriculture, aquaculture, and nurseries.

Rates climb with gross receipts; for example, a Class A business with $50,001 to $100,000 in receipts pays $100.00 a year, while the same tier for Class C pays $200.00, and businesses over $25,000,001 pay a flat base amount plus 0.01 percent of receipts. A business that does not fit any of these four classes is not exempt: Section 5.54.150 requires the collector to assign it whichever listed classification is 'most nearly comparable.' The tax is a revenue measure only under Section 5.54.030, not a regulatory permit, and it does not substitute for any other required county permit or fee under Section 5.54.040. Certain flat-rate businesses, including peddlers, auctioneers, taxicabs, and living-accommodation operators, pay set annual or per-vehicle fees under Section 5.54.140 instead of the gross-receipts schedule.