San Rafael, CA Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Schedule A
- Retail/wholesale/service, starts at $40
- Schedule B
- Professional services, starts at $80
- Late penalty
- 10% per 30 days late
- Tax due
- January 1 annually
Summary
San Rafael's business license tax sorts businesses into rate schedules, retail/wholesale/service, professional/semiprofessional services, and flat-rate categories like contractors and mobile home parks, each taxed differently on gross receipts.
Unless otherwise provided under this section, every person who engages in business within the city shall pay a license tax based upon gross receipts at the following rates:
Schedule A
Retail/Wholesale/Service
$1—25,000 $40 $25,001—50,000 $60 $50,001—100,000 $80 $100,000—200,000 $80 plus .70 cents/$1,000 over $100,000 $200,000—300,000 $150 plus .60 cents/$1,000 over $200,000 $300,000—500,000 $210 plus .50 cents/$1,000 over $300,000 $500,000—1,000,000 $310 plus .40 cents/$1,000 over $500,000
$1,000,000—2,000,000 $510 plus .30 cents/$1,000 over $1,000,000 $2,000,000 plus $810 plus .20 cents/$1,000 over $2,000,000
Schedule B
Professional/Semiprofessional Services
$1—50,000 $80 $50,001—100,000 $120 $100,001—200,000 $180 $200,001—300,000 $270 $300,001—400,000 $352 $400,001—500,000 $428 $500,001—750,000 $540 $750,001—1,000,000 $690 $1,000,001—1,250,000 $780 $1,250,001—1,500,000 $880 $1,500,001—1,750,000 $990 $1,750,001—2,000,000 $1,100
$2,000,000 plus $1,100 and .30 cents per each $1,000 over $2,000,000
Flat Rate/Specific Businesses
Apartment house $17.50/unit or $1.70/$1,000 gross receipts, whichever is greater. Arcade $5.00/$1,000 gross receipts/machine. Boarding house/Rooming house $12.00/unit or $1.70/$1,000 gross receipts, whichever is greater. Bowling alley/Billiard parlor $.80 cents/$1,000 gross receipts.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 37).
Full Breakdown
SRMC Chapter 10.04 requires every business operating in San Rafael to obtain a license and pay an annual tax under Section 10.04.105's tiered schedules: Schedule A covers retail, wholesale, and service businesses starting at forty dollars; Schedule B covers professional and semiprofessional services starting at eighty dollars; and flat-rate classes cover specific businesses such as apartment houses, contractors, and mobile home parks, each with its own per-unit or per-employee formula. Taxes are due each January 1 and administered by the business license administrator.
Violations & Fines
Operating without a required business license, or after revocation, is a misdemeanor under Section 10.04.060. Late tax payments draw a 10 percent penalty plus another 10 percent per 30-day period, capped at 60 percent of the tax owed.
Frequently Asked Questions
How is my business classified for the license tax?
What happens if I pay my San Rafael business tax late?
Sources & Official References
Other rules in San Rafael
California rules heatmap·Compare San Rafael to another location·View the California local taxes & fees overview
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