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CITY OF OAKLAND FINANCIAL SERVICES AGENCY BUSINESS TAX REQUIREMENTS ...A helpful guide for the business
community… ASSISTANCE IS AVAILABLE Phone #(510)
238-3704 Fax # (510)
238-7128
WELCOME! This
page was developed to provide the business community with information regarding
Business Tax requirements. WHO IS REQUIRED TO FILE? All
persons conducting business within the City of Oakland. Included are commercial/industrial and
residential rental property owners, retailers, wholesalers, manufacturers,
service companies, self-employed persons, independent contractors and
businesses conducted within one's home, and non-profit organizations. If
your business office is located in Oakland, you need to obtain a zoning
clearance from the Zoning Division prior to commencing your business. They are located at 250 Frank H. Ogawa
Plaza, 2nd floor, (510) 238-3911. When
applying, please allow yourself enough time to complete your transaction.
Taxpayers are assisted on a first come, first serve basis. Staff will make
every attempt to assist you as quickly as possible. For applications, click here. WHAT AM I REQUIRED TO PAY? With
your initial application, you are required to pay a non-refundable registration
fee of $30. In addition, you may elect
to furnish a first year estimated tax base and pay a first year estimated tax. HOW OFTEN AM I REQUIRED TO
PAY? Business
Tax must be paid ANNUALLY, not later
than March 1st of each year. It is the taxpayer's responsibility to
renew the business tax on time. ADDITIONAL
REQUIREMENTS
l. If
you are using a fictitious business name, contact the Fictitious Business Names
Office at 1106 Madison Street, (510) 272-6363. 2. If you intend to sell or solicit
door-to-door or along city streets, you must obtain a peddlers and/or
solicitors application from our office.
Complete the application and take it to the Oakland Police Department located
at 455-7th St., Room 306 for processing. When Peddler/Solicitor ID card is
issued, return to our office to apply for your Business Tax Certificate. 3. All
food establishments are required to obtain a health permit (prior to submitting
your application for a City of Oakland Business Tax Certificate) from the
Alameda County Environmental Health Office, 1131 Harbor Bay, Alameda (510)
567-6700. 4. Business
owners intending to sell alcoholic beverages must obtain applicable licenses
(prior to applying for the Business Tax Certificate) from the Alcoholic
Beverage Control Board, 1515 Clay Street, Suite 2208; (510) 622-4970. 5. Those
persons engaged in retail or wholesale activities should contact the State
Board of Equalization, 1515 Clay Street, Suite 303; (510) 622-4100 (State Sales
Tax Requirements). TRANSFER OF BUSINESS TAX
CERTIFICATE Upon
approval of the Business Tax Section a taxpayer may transfer the Business Tax
Certificate under the following conditions: 1. The
transferor must have a current Business Tax Certificate that has been issued
for the calendar year in which the request to transfer is made. 2. The
transferee must assume Business Tax Liability retroactive to January 1st of the
year in which a transfer is made, i.e., the tax base to be used for renewal in
the immediate following year must include that of the transferor from January 1
to the date of transfer, and of the transferee from the date of transfer to
December 31 of the year in which the transfer occurs. 3. Pay
a Transfer Fee of $15.00. WHAT HAPPENS IF I
FAIL TO COMPLY?
FAILURE
TO COMPLY WITH THE BUSINESS TAX ORDINANCE REQUIREMENTS IS A MISDEMEANOR
VIOLATION. A NOTICE OF VIOLATION AND/OR CITATION MAY BE ISSUED. A LIEN IS FILED
ON RENTAL PROPERTY. WHERE TO REGISTER AND PAY BUSINESS TAX (in person or
by mail)
CITY
OF OAKLAND FINANCIAL SERVICES AGENCY BUSINESS TAX OFFICE 250 Frank H. Ogawa Plaza,
Suite 1320 Oakland, CA 94612 Phone (510) 238-3704 Fax (510) 238-7128 Hours: 8:30 a.m. to 5 p.m., Monday through Friday Visa,
Mastercard, Discover, ATM and ATM check cards accepted. This page does not constitute final or
complete interpretation of all legal requirements that may apply to your
particular type of business. There are other taxes and/or fees that may apply.
Please give complete and accurate information when submitting your application.
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