City of Oakland Business Tax Office
250 Frank H. Ogawa Plaza, Suite 1320
Oakland, CA 94612
Monday, Tuesday, Thursday, Friday 8 AM - 4 PM; Wednesday 9:30 AM - 4 PM
Online Chat - https://ltss.oaklandnet.com/ click bottom right chat bubble
Phone - (510) 238-3704
Email - [email protected]
Who needs a Business License?
- Anyone operating or doing business in the City of Oakland is required to file and pay an annual business tax.
- Anyone renting property (residential, commercial and industrial) in the City of Oakland is required to file and pay an annual business tax.
- If your business is located outside of the City of Oakland, but doing business within the city, you have to pay for the business tax certificate.
- If your business is located within the City of Oakland, but does business outside the City, you have to pay for the business tax certificate. However, you may apportion your gross receipts. Apportionment Guidelines are available under Director of Finance Tax Rulings 7, 8, 9 or 10. More information about the apportionment guidelines you can visit the City of Oakland Apportionment Information
- Non-Profits: If you are a non-profit Federal or State of California tax-exempt organization, you may be exempt from payment of the business tax. You must submit a copy of your letter of determination from the Internal Revenue Service or from the California Franchise Tax Board confirming the exemption from income tax. Please note that even if you are exempt from income tax you are still required to register and pay the registration fee.
- Family Daycare Homes: If you are a licensed by the State of California Department of Social Services as a family daycare provider, and maintaining a State license permitting fourteen or fewer children in your own home, then you are exempt from obtaining a City of Oakland business license and payment of the business tax.
- Renting property: All property owners in Oakland who wish to rent out their property must file and obtain a business tax certificate. The tax you will pay is based on your annual gross rental income. If the property is residential or mixed use, you must also complete the New Rent Adjustment Program Fee Application (RAP). If the property is 100% commercial/industrial, it is not necessary to complete this (RAP) application.
- Renting a room: All persons who rent or sublet rooms must obtain a business tax certificate.
What you need to know before you apply:
If you do business or own any kind of rental property (residential, commercial and industrial) in the City of Oakland, you will need to file and pay an annual business tax.
All Oakland based businesses should obtain a Zoning Clearance prior to applying for a Business Tax Certificate. The Zoning Department can be reached at Zoning Clearance Website or (510) 238-3911.
If you are renting out residential property you will need to register with the City's Rent Adjustment Program. Once you're registered with the RAP, you will also need to pay a rent adjustment fee of $101 per rental unit.
Application Process
Apply for a New Business Tax Certificate online or at the Business Tax Office.
A non-refundable business registration fee plus special fees (SB1186 State Disability Access and Education Fund and Recordation and Technology), are due within 30 days of the business or rental start date.
In addition, a pre-payment of taxes on estimated first year calendar gross receipts, from start date to December 31, is due. The estimated tax pre-payment will be trued up/down on next year’s renewal, creating an amount owed or credit on the account.
For late registrations, 31 – 60 days late add 10%, 61 days late and over add additional 25% (10% + 25% = 35%). Additionally, simple interest at 1% per calendar month is added on registration fee, tax and penalty.
Renewals are due March 1st each year.
The City accepts payment by cash, check, cashier's check, money order, Mastercard, Visa, Discover Card or an ATM/Debit Card. If an e-mail address is provided, the Business Tax Certificate will be sent in 2-3 business days, otherwise the certificate will be mailed in 7-10 business days after the fee has been paid.
Business tax accounts are not transferrable. If you are a new owner, do not use the old owner’s business tax account. The old owner should close their business tax account and the new owner should apply for a new business tax account.
Business Tax Application Process Flow
Renewal
Business taxes must be paid annually, on or before March 1st of each year. It is your responsibility to renew your certificate on time and/or to notify the Business Tax Office if you have not received your annual renewal declaration(s). Pay on-line
Non-Profit Registration
All non-profit organizations located or doing business in the City of Oakland are required to register with the City. To register as a non-profit, you must have your 501(c)(3) from the IRS, the Letter of Exemption from the California State Franchise Board, a copy of your Articles of Incorporation, and, if you have a location in the City of Oakland, a zoning clearance for your business location. Once you have obtained the above documents you must complete a Business Registration Application and provide the City with copies of your 501(c)(3), Letter of Exemption, and Articles of Incorporation.