County of Marin Business License Tax Ordinance requires that every person engaging in business within the unincorporated area of the County must register for a business license and renew their business license each fiscal year. The Business License Tax Ordinance was enacted by the Marin County Board of Supervisors in the fiscal year of 1991-1992.
Additional Information About Business Licenses
Determine the fee you will need to pay if your business license renewal is paid late.
Annual Business License Tax is due and payable in advance of July 31st and is considered delinquent on August 1st.
Late payments are subject to 10% penalty per month, not 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.
Late penalties are assessed by postmarked date as follows:
| Postmarked Dates | Percentage of Penalty to be Added |
|---|---|
| Aug 1st - Aug 31st | Add 10% |
| Sept 1st - Sept 30th | Add 20% |
| Oct 1st - Oct 31st | Add 30% |
| Nov 1st - Nov 30th | Add 40% |
| Dec 1st and later. | Add 50% |
General businesses are classified as A, B, C, or D categories.
For each class, the Business License Tax is based on annual gross receipts.
To determine your business license tax, estimate your gross receipts for the calendar year ending on December 31st. After the initial license is issued, annual renewal notices will be mailed or emailed during the month of June.
Other category: Flat Fees
- Delivery businesses without a fixed place of business in Marin County are subject to a flat rate license tax.
- Auctioneers without a fixed place of business in Marin County: $500/year or $50/per day.
- Christmas Tree Lots: $45/per year.
- Taxicab: $60.00 per vehicle/per year.
- Living Accommodations: Long-term and short-term rentals are $15.00 per dwelling unit. See Living Accommodations (Class L) for additional information.
- Commercial Filming Permit: Contact Community Development Agency, (415) 473-7875, for Civic Center and other county buildings. Contact Department of Public Works, (415) 473-2932, for county roads and other areas.
For hotel, motel, apartment, rooming house, house rental, vacation rentals, the annual fee is $15.00 per dwelling unit.
Before Applying for a Business License
Property owners who advertise or rent a residential unit for less than 30 days in unincorporated Marin County should obtain a Short Term Rental (STR) License. With few exceptions, STR operators must first obtain a STR License through the Community Development Agency, and then they can apply for a Business License and Transient Occupancy Tax (TOT) Certificate through the Department of Finance.
Short-Term Rentals License Exceptions
A hotel, motel, agricultural homestay, bed and breakfast inn (B&B), or camp ground does not require a STR License. A STR unit located on an agriculturally zoned property at least ten acres in size and where the property's primary use is commercial agriculture also does not need a STR License. If you fall into one of these exceptions, the Department of Finance will require that you sign a Zoning Compliance Acknowledgement and submit it to the Planning Division before they will issue you a Business License.
Short-Term Rentals Must Obtain:
- Short Term Rental License
- Business License
- Transient Occupancy Tax Certificate
- Transient Occupancy Tax Certificate Registration: Online
Visit Transient Occupancy Tax for more information.
Long-Term Rental Accommodations
For long-term rentals of a house, apartment, room, etc., the annual business license fee is also $15.00 per dwelling unit.
On December 18, 2018, the Marin County Board of Supervisors adopted an ordinance that establishes a Just Cause for eviction policy in the unincorporated areas of Marin. The policy applies to properties with three or more units and requires that tenants be given a reason for a lease termination. The ordinance went into effect on January 17, 2019, and requires a rental registry to be completed on a annual basis, due by June 1, 2019 and thereafter each year, by January. For additional information, please visit Just Cause.
Business owners are to obtain a business license when conducting or operating a business in the unincorporated areas of the County to be in compliance with Marin County Code Chapter 5.54 Business Licenses and Business License Rules and Regulations.
Business owners must keep accurate books and records and renew timely their business license by July 31st each year.
Business owners must notify the Business License Department of any of the following changes:
- Change in ownership
- Change in owners contact information, business or mailing address, or phone number.
- Business is not longer operating and or is sold.
- Business has moved and is no longer part of the unincorporated area of the County.
SB-1186 and AB-1379
California State Mandated Fee is required for new business license applications and renewals; the fee is $4.00.
The purpose of this fee is to increase disability access and compliance with construction-related accessibility requirements and to develop education resources for businesses in order to facilitate compliance with federal and state disability laws.
You can obtain a copy of SB-1186 and AB-1379 from the California Legislative Information website.
For more Information, please visit:
- Division of the State Architect
- Department of Rehabilitation
- California Commission on Disability Access
Senate Bill 205 (effective January 2020)
Senate Bill 205 requires a person applying for a new or renewed business license to demonstrate enrollment under the NPDES Industrial Storm Water General Permit for each business location conducting regulated industrial activities described below.
A Standard Industrial Classification (SIC) is required for all businesses that apply for new business license or during the renewal period. The Standard Industrial Classification (SIC) codes are numerical codes that categorize the industries that companies belong to base on business activities.
The following industrial businesses are regulated by the NPDES Industrial Activities Stormwater General Permit:
- Feedlots of a specific size
- Manufacturing Facilities
- Oil and Gas/Mining Facilities
- Hazardous Waste Treatment, Storage, or Disposal Facilities
- Landfills, Land Application Sites, and Open Dumps
- Recycling Facilities
- Steam Electric Power Generating Facilities
- Transportation Facilities
- Sewage or Wastewater Treatment Works
Additional Resources:
- Standard Industrial Classification Code (SIC) Lookup
- If your business type is regulated by the NPDES Industrial Activities Stormwater General Permit, please complete the Marin County Stormwater Program Form every fiscal year during your Business License Renewal process.
Assembly Bill 3002
Assembly Bill 3002 Disability Access Requirements, went into effect on January 1, 2019, which provides information regarding disability access requirements and resources to business owners.
Assembly Bill 783 (effective January 2024)
Assembly Bill 783 (Ting) Single-User Restrooms, effective January 1, 2024, requires all local governments that issue new or renew business licenses, equivalent instruments, or permits to provide written notice that single-user toilet facilities must be identified as all-gender toilet facilities.
Details are available in Section 118600 from the California Legislative Information Website.
Senate Bill 748 (effective January 2024)
Senate Bill 748 Disability Access and Information, effective January 1, 2024, requires a city, county, or city and county, in a separate document formatted as specified, to provide to that applicant a statement that the business may be subject to liability for failure to meet the legal obligation to comply with state and federal disability access laws, and information on how to obtain a CASp inspection, as specified.
Resources
- Business License Tax Schedule Business categories and their corresponding tax schedules plus additional information for businesses.
- Search Active Business Licenses Search for an active business license registration by business type, business address or business name visit.
- Resources View Additional Resources for business owners in Marin County.
- Search Active Business Licenses in Unincorporated Marin County View data for current and active business license issued for the unincorporated County of Marin.