Application Fees

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Business Tax Fees

Business tax fees for general business consist of an initial application fee, a flat tax and an added levy per employee based on the type of business. Rental businesses and landlords pay tax based on number of residential units or commercial square footage. Laundry services pay based on business volume. Vending and coin-operated machine businesses pay a flat tax and levy based on gross receipts. In addition, all business except those authorized for Home Occupation permits pay a $1.00 state accessibility fee.

The current rates for Calendar Year 2017 are listed below. To determine the category of your business, the employee rate and whether or not your business needs a regulatory Business License, please click here for a list of businesses. If your business does not appear on the list or a Business License is required, please contact a Permit Technician at 818-238-5280 for further details.

Initial Business Tax Application Fee  $31.30
Basic Tax  $96.95
Employee Levy  $5.80, $9.00 or $11.80, depending on business type
State Accessibility Fee  $1.00

Laundry Services
    If volume of business is:
     Less than $50,000         $96.95
     $50,001 to $100,000     $193.80
     $100,000 to $200,000   $387.95    
     $200,001 to $300,000   $577.85
     $300,001 or Over         $969.60

Commercial Rentals
Base Rate (First 5,000 square feet)  $96.95
Added Levy  $1.90 for every 100 square feet or fraction thereof  over 5,000 square feet                 

Residential Rentals
Apartments with three or more non-owner occupied units  $9.70 per unit

Hotels/Motels
$19.60 per unit

Vending and Coin-Operated Machines
Minimum Tax $96.95
Added Levy (Over $5,000 in Gross Receipts)  1% of Gross Receipts

Out-of-Town Construction Contractors
Volume of work - $0.85 per each $1,000 of valuation with a maximum of $460.00

Other Administrative Fees:
Change in registration (Ownership, name, location or type)   $31.30
Replacement Certificate  $31.30

Penalties
Delinquent payment of tax or deficiency:
One month - 10% Delinquent fee or minimum $10.00, whichever is greater
Two months - 25% Delinquent fee or minimum $25.00, whichever is greater
Failure to file for registration - 25% of actual taxes due or minimum $35.00, whichever is greater

 

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