Mountain View, CA Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Base tax, 1 employee
- $75/year
- Top bracket
- $584,195 + $150/employee over 5,000
- Tax due date
- January 1 (Sec. 18.10)
- License expires
- December 31 each year
- Late penalty
- 10% plus 10% more after 30 days
- Fraud penalty
- Additional 25%
- Out-of-town businesses
- Taxed 25-100% by days worked
Summary
Every business operating in Mountain View pays an annual business registration and license tax scaled to its average number of employees, from $75 for a single-employee operation up to $584,195 plus $150 per employee for firms above 5,000 workers. The tax administrator counts employees using the same figures reported to the state Employment Development Department.
a.From and after the date specified in paragraph c. of this section below, unless otherwise specifically provided for in this chapter, every business operator in the city shall pay an annual business registration and license tax based on the average number of employees of the business in the city, in the most recent four (4) quarters completed before the date the payment as set forth herein. The average number of employees of the business shall be the number of employees reported to the Employment Development Department. Number of Employees Authorized Maximum Business Registration and License Tax 1 $75 2—25 $75 + $5/employee for each employee over 1 26—50 $195 + $10/employee for each employee over 25 51—500 $445 + $75/employee for each employee over 50 employees 501—1,000 $34,195 + $100/employee for each employee over 500 employees 1,001—5,000 $84,195 + $125/employee for each employee over 1,000 5,001+ $584,195 + $150/employee for each employee over 5,000
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 34 Update 4).
Full Breakdown
City Code Sec. 16 sets Mountain View's business registration and license tax on a sliding scale tied to average employment over the most recent four completed quarters. A one-employee business owes $75. Employers with 2 to 25 workers pay $75 plus $5 per employee above one; 26 to 50 pay $195 plus $10 per employee above 25; 51 to 500 pay $445 plus $75 per employee above 50; 501 to 1,000 pay $34,195 plus $100 per employee above 500; 1,001 to 5,000 pay $84,195 plus $125 per employee above 1,000; and businesses above 5,000 employees pay $584,195 plus $150 for every employee over that mark.
The same tax reaches out-of-town operators whose employees work inside the city six or more days a year, including contractors on public works, consultant or franchise agreements: those businesses pay 25 percent of the tax for 6 to 64 days worked in the city, 50 percent for 65 to 129 days, and the full tax for 130 or more days (Sec. 16(b)). Licenses run on a calendar year: they expire December 31 (Sec. 9) and the tax is due January 1 (Sec. 10), paid to the tax administrator's office.
Renewal requires filing before the current license expires and paying the tax in full; an unpaid or unfiled renewal leaves the license suspended until both are done (Sec. 11). Every licensee must keep the license posted in a public, readily accessible spot and show it to any police officer or city inspector on request (Sec. 13).
Violations & Fines
Late payment draws a 10 percent penalty immediately, plus a second 10 percent penalty if the tax is still unpaid 30 days after it became delinquent, and interest of 1 percent per month on the unpaid tax (Sec. 18.12). Nonpayment the tax administrator finds fraudulent draws an added 25 percent penalty. Unpaid tax is a debt to the city, collectible in court along with penalties, interest, costs and the city's attorneys' fees (Sec. 18.19).
Frequently Asked Questions
How much does a Mountain View business license cost?
Do out-of-town contractors owe Mountain View's business tax?
What happens if I pay my Mountain View business license tax late?
When does a Mountain View business license need to be renewed?
Sources & Official References
Other rules in Mountain View
California rules heatmap·Compare Mountain View to another location·View the California local taxes & fees overview
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