Business Tax Applications and Fees

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Applications

Burbank Based Business
Out of Town Based Business
Rental Business Application (Residential or Commercial properties)
Home Occupation Permit
Out of Town Based Construction Contractor - working on a construction project in Burbank 

Business Tax Fees

Business tax fees consist of an initial application fee, a flat tax and an added levy per employee for the majority of business. However, the following business types pay tax based on a different fee structure:

  • Rental businesses and landlords pay tax based on number of residential units, or commercial square footage and a flat fee.
  • Laundry services pay based on annual business volume.
  • Vending and coin-operated machine businesses pay a flat tax and levy based on gross receipts.
  • Hotels and motels pay per room

In addition, all businesses, except those authorized for Home Occupation permits, pay a $4.00 state accessibility fee.

To determine the category of your business and the employee rate, please click here for a list of businesses. General businesses with employees are categorized according to three types:
     1. Manufacturing/Wholesaling/Retailing,
     2. Business Services, or
     3. Professions and Related Occupations. (See neighborhood compatibility rules for Home Occupations. Home Occupations may have employees, but they may NOT physically report to or work out of the Home Occupation.) 

NOTEe: Certain business require a regulatory Business License. If your business appears on the list but says Business License required, your business needs a Business License. The Business License Fee Schedule is different from the Business Tax Schedule. Please contact a Permit Technician at building@burbankca.gov for further details and put New Business License Application in the subject line. If  you are unsure whether your business type needs a Business License, please contact us.

 

NEW BUSINESS TAX APPLICATIONS:

Fees due include an Application Fee and the Tax Payment.

1. The Application Fee due at the time of application consists of:

  • Initial Business Tax Application Fee  $32.95. And,

  • Zoning Review fee of $61.00 applies to new Burbank-based business applications and changes in Burbank location, ownership, type of ownership or business name - anytime a zoning review is required. If your business is located outside of Burbank, you do NOT pay the $61.00 fee. And,

  • State Accessibility Fee  of $4.00 applies to all business or facilities that are open to the public. It does not apply to Home Occupations.

For a typical Burbank-based business that is not a Home Occupation, the Application Fee is $97.95. For an Out-of-Town based business, the Application Fee is $36.95. For a Home Occupation, the Application Fee is $93.95.

2. PLUS 
one of the following Tax payments is due:

General Business (offices, retail, production companies, manufacturers, wholesalers, etc)

Basic Tax $103.50, PLUS
Employee Levy  of $6.20, $9.65 or $12.55 per employee, depending on business type 

For example, the total Fee due at the time of application for a Burbank-based retail business (non-Home Occupation) with one employee is $207.65

>Laundry Services
     The tax is based on the expected annual volume of business. If volume of business is:
     Less than $50,000         $103.50
     $50,001 to $100,000     $206.85
     $100,000 to $200,000   $414.10   
     $200,001 to $300,000   $616.75
     $300,001 or Over          $1,034.95

>Commercial Rentals
Base Rate (First 5,000 square feet)  $103.50, PLUS
Added Levy of  $2.05 for every 100 square feet or fraction thereof  over 5,000 square feet              

>Residential Rentals
Apartments with three or more non-owner occupied units  $10.35 per unit

>Hotels/Motels
$20.70 per unit

>Vending and Coin-Operated Machines
Minimum Tax $103.50
Added Levy (Over $5,000 in Gross Receipts)  1% of Gross Receipts

If you initially underpay, payment of the balance due will be required prior to issuance of the Certificate.

 

Other Administrative Fees:
Change in registration (Ownership, name, location or type)   $32.95
Replacement Certificate  $32.95

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

Out-of-Town Construction Contractors
Tax is paid per construction project at the time of permit issuance and is paid based on Volume of Work - $0.90 per each $1,000 of valuation with a maximum of $470.00. Please use this application and mail with payment to:
    City of Burbank Building & Safety Division
    P.O. Box 6459
    Burbank, CA 91510-6459
If you would like to pay by credit card, contact us at building@burbankca.gov and put Out-of-Contractors tax in the subject line. A 2% Administrative Fee applies to cover fees charged to the City by the bank.

Note: The current rates are in effect through June 30, 2020. Tax rates increase effective January 1 each year. Application and administrative fees are subject to change July 1 with adoption of the City's Fee Schedule

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