Business Tax

NEW December 1, 2022: We are in process of emailing and mailing Business Tax Renewal bills for calendar year 2023. Payment is due January 31, 2023. If we have an email address on file for your account, you will first receive an electronic bill and link to pay online. If you prefer to pay by check, you may use the envelope provided with the paper bill that will be mailed late December to all unpaid accounts. The paper bill will also contain a link to our online payment portal. Save a stamp or trip to our office by paying your bill online with a Visa or MasterCard. (American Express not accepted.)

All businesses that do business in Burbank, whether physically located in Burbank or not, must register for a Business Tax account. The majority of businesses are only required to have a Business Tax account.

However, if your business appears on this list, your business needs a Business License. 

• Burbank-based Business Application
• Out-of-Town Business Application
• Home Occupation Application
• Apartment Owner Rental Application
• Commercial Property Rental Application
• Credit-Card Form

Regulatory Permit Applications for short-term activities such as peddling for a weekend or for hosting or displaying at a conference are found on the Business License Applications page.

Contractor's Business Tax (PDF) - for out-of-town contractors working on a construction project in Burbank - is paid per job with issuance of the Building Permit. Please return application to  the Building Permit Counter at building@burbankca.gov or P.O. Box 6459, Burbank, CA 91510-6459

• What is Business Tax? A business tax is a revenue generation mechanism that most cities levy for the purpose of raising revenues to support and improve city services. (Burbank Municipal Code 2-4-802). This IS NOT A GROSS RECEIPTS TAX as used in most cities, with a couple exceptions.
  
  There are varying methods for computing the Burbank business tax based on the type of business activity. The most common method is a basic tax combined with a per employee fee, which is paid annually on a calendar year basis.
  
  A one-time, registration fee is required of each applicant, and Burbank-based business require Zoning Review by Planning Division and payment of a review fee. The business tax rates are adjusted annually based on the Producers Price Index (PPI). 

• Can I make changes to my business tax and/or business license account? City of Burbank business tax certificates and business licenses are not transferable. Any change as to the ownership of the business, the location of the business, business name, or the nature of business conducted, will require a new business tax certificate or business license which will be subject to all applicable approvals, a change fee, and zoning review fee.

Businesses who have premises located in Burbank shall post their business tax certificate or business license on the premises.

For those businesses who operate in Burbank without a fixed location, a copy of the registration or license shall be carried on their person.

If a vehicle is involved in the business activity, the vehicle may be required to display a current year decal affixed for identification and acknowledgement of payment.

• How can I find out the correct zoning designation for a property? The single most important factor regarding the approval process is zoning. We recommend that all business owners, prior to entering into any purchase, lease, or rental agreements, check with the Planning Division regarding appropriate zoning before they apply for a business tax certificate or regulatory business license.
  
  Planning may be consulted by emailing planning@burbankca.gov, phoning (818) 238-5250 or at the Permit Counter during counter hours of 8:00 a.m. to 11:30 a.m. Monday through Friday by appointment. (Due to staffing levels, only the first 20 tickets pulled at the Information Desk kiosk can be served.) 

• How do I file Fictitious Business Name Statement? Fictitious Business Name requests are handled by the Los Angeles County Registrar-Recorder/County Clerk. For registration and publishing information, please visit the County's web site.

• Do I need a regulatory Business License? For a list of business that need a Business License, click here (PDF). If your business type needs a Business License, please check our Business License Applications page. 

Applications may be brought to our office for processing by appointment. The application must be filled out completely and include the payment. For assistance please contact our office at (818) 238-5280.