Marin County, CA Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- License required for
- All business in unincorporated Marin County
- Rate basis
- Gross receipts, four classes (A-D)
- Unlisted business
- Assigned nearest comparable class by collector
- Late penalty
- 10%/month, capped at 50% of tax
- Criminal penalty
- Misdemeanor, up to $500 fine, 6 months jail
- Collecting agency
- Marin County Treasurer-Tax Collector
Summary
Every business operating in unincorporated Marin County pays an annual license tax under Chapter 5.54, with the rate set by gross receipts within one of four classes, A through D, covering everything from contractors to real estate agents. A business type not listed gets whichever class the tax collector finds most comparable under Section 5.54.150.
Every person who engages in business at a fixed place of business within the county shall pay a license tax based upon gross receipts at the following rates and in the following classifications: ... Class A: Automobile repair and services; Construction—General and special contractors and operative Builders; Laundry, dry cleaning, and garment services; Manufacturing; Retail trade ... Class D: Agriculture, producers of food fiber, aquaculture and fisheries; Nurseries, tree farms, etc. ... 5.54.150 - Business classification not specified. The license tax applicable to a business not expressly set forth in this chapter shall be that license fee applicable to the business expressly set forth in this chapter which, in the opinion of the collector, is most nearly comparable.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Municipal Code: Supplement 2026 Update 1).
Full Breakdown
54, first enacted by Ordinance No. 020 to commence, transact, or carry on any business there without first obtaining a license and paying the tax. 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. 01 percent of receipts. 040. 140 instead of the gross-receipts schedule.
Violations & Fines
Operating without a required license, or misrepresenting information to obtain one, is a misdemeanor under Section 5.54.170(f), punishable by a fine of up to $500, up to six months in county jail, or both. Late payment also draws a 10 percent monthly penalty capped at 50 percent of the tax due, and unpaid flat-rate taxes accrue a 25 percent penalty on the day due.
Frequently Asked Questions
What classification does an unlisted business get for Marin County's business license tax?
How is Marin County's business license tax calculated?
What happens if I operate a business in unincorporated Marin without a license?
Sources & Official References
Other rules in Marin County
California rules heatmap·Compare Marin County to another location·View the California local taxes & fees overview
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