Business Classes
Class A
- Automobile repair services;
- Construction - General and special contractors and operative;
- Builders Laundry, dry cleaning and garment services;
- Manufacturing; Newspapers Retail trade (Resale License required from State Board of Equalization).
Class B
- Recreation services;
- Architectural services;
- Beauty shops, barbers, hairstylists;
- Engineering services;
- Landscape services;
- Operators, renters and lessors of commercial property;
- Services to buildings;
- Restaurants/Catering;
- Leasing Companies;
- Photograph Services;
- All business not specifically listed elsewhere.
Class C
- Accounting, auditing and bookkeeping services;
- Financial services;
- Insurance brokers and services;
- Legal services;
- Management and public relations services;
- Medical and health services;
- Real estate agents, brokers, managers and services;
- Veterinary services;
- Wholesale trade.
Class D
- Agriculture, Producers of Food Fiber;
- Aquaculture and Fisheries;
- Nurseries, and Tree Farms.
Gross Receipts Range
| Gross Receipts Range | Class A | Class B | Class C | Class D |
|---|---|---|---|---|
| $0-7,500 | $15.00 | $22.50 | $22.50 | $30.00 |
| $7,501-15,000 | $30.00 | $45.00 | $60.00 | $30.00 |
| $15,001-25,000 | $45.00 | $67.50 | $90.00 | $30.00 |
| $25,001-50,000 | $60.00 | $90.00 | $120.00 | $50.00 |
| $50,001-100,000 | $100.00 | $150.00 | $200.00 | $75.00 |
| $100,001-250,000 | $150.00 | $250.00 | $300.00 | $100.00 |
| $250,001-500,000 | $300.00 | $385.00 | $450.00 | $100.00 |
| $500,001-750,000 | $450.00 | $562.50 | $675.00 | $150.00 |
| $750,001-1,000,000 | $600.00 | $750.00 | $900.00 | $150.00 |
| $1,000,001-2,000,000 | $800.00 | $1,000.00 | $1,200.00 | $200.00 |
| $2,000,001-3,000,000 | $1,000.00 | $1,250.00 | $1,500.00 | $300.00 |
| $3,000,001-4,000,000 | $1,200.00 | $1,500.00 | $1,500.00 | $400.00 |
| $4,000,001-5,000,000 | $1,400.00 | $1,750.00 | $2,100.00 | $500.00 |
| $5,000,001-10,000,000 | $2,000.00 | $2,500.00 | $3,000.00 | $700.00 |
| $10,000,001-25,000,000 | $3,000.00 | $3,750.00 | $4,500.00 | $1,500.00 |
| $25,000,000-and over | $3,000.00+.01% | $3,750.00+.01% | $4,500.00+.01% | $2,00.00+.01% |
Delivery Business
Without a fixed place of business in the unincorporated areas of Marin County.
| Vehicle | Rate Per Vehicle |
|---|---|
| Not exceeding 1/2 ton capacity | $ 22.50 |
| Over 1/2 ton to 1 ton capacity | $ 37.50 |
| Over 1 ton to 1 1/2 ton capacity | $ 75.00 |
| Over 1 1/2 ton to 2 ton capacity | $ 112.50 |
| Over 2 ton to 3 ton capacity | $ 150.00 |
| Over 3 ton capacity | $ 225.00 |
Other Items
Living Accommodations
Hotel, motel, apartment, rooming house, house rental, etc.
- Annual fee of $15.00 per dwelling unit.
- Vacation Rental (short term only, 30 days or less) must obtain Transient Occupancy Tax Certificate.
Other Licenses
- Auctioneers without fixed place of business in the county: $500.00/year or $50.00/day.
- Christmas Tree Lots: $45.00 per year.
- Taxicab: $60.00 per vehicle per year.
Commercial Filming Permit
- Contact Community Development Agency at 415-473-7875 for Civic Center and Other County Buildings.
- Contact Department of Public Works at 415-473-2932 for County Roads and Areas.
Penalties
- Annual Business License Tax is due and payable in advance of July 1 and is considered delinquent on August 1.
- Thereafter, late payments are subject to 10% penalty per month, not to exceed 50% of the tax.
- Flat rate licenses are payable in advance of the business activity.
- Any flat rate license tax which has not been paid will be assessed a penalty of 25% in addition to the amount due.