Current Business License Classifications & Tax Rates

This table provides current information on business classifications and their related Business License Tax (BLT) rates. A new Business License application must reflect an accurate classification of the business activity, and your annual BLT renewal payment is based on the corresponding rate (based on gross receipts, rents, or other business-specific income). Unless otherwise indicated, rates are for each $1,000 of income.

 

Business

Code

Basis

Rate/Flat

Minimum

BMC

Administrative Headquarters Q  Gross Payroll

$1.20

$51

9.04.190

           
 Auto/Vehicles for Hire 
 (*see note about other permits & fees)
A

 Per Vehicle

$215

 $215

9.04.215
9.52.020

           
 Business, Personal & Repair Services B  Gross Receipts

$1.80

 $51

9.04.160

           
 Construction  Contractor C  Gross Receipts

$1.80

 $51

9.04.180

           
 Entertainment/Recreation E  Gross Receipts

$4.50

 $51

9.04.170

           
 Grocer (retail or wholesale) G  Gross Receipts

$0.60

 $51

9.04.140

           
 Manufacturing M  Value Added

$1.20

 $51

9.04.185

           
 Miscellaneous D  Gross Receipts

$2.40

 $51

9.04.220

           
 Motor Vehicle Sales V  Gross Receipts

$1.20

 $51

9.04.145

           

 Nonprofit Organizations
 (**see note about other permits & fees)

N

Flat 

$26

$26

9.04.230
9.04.305

           

 Private Franchised Recycling / Rubbish Haulers

RC  Gross Receipts

$1.80

 $51

9.04.176(B)

           
 Private Rubbish Haulers (***see note)    Gross Receipts

$150.00

$51

9.04.176(C)

           

 Professional - Semiprofessional

P  Gross Receipts

$3.60

$51

9.04.165

           
 Rental of Real Property L  Gross Receipts

$10.81

$77

9.04.195

           
 Retail Trade R  Gross Receipts

$1.20

$51

9.04.135

           
 Solicitor/Peddler S  Flat

$258

$258

9.04.200

           
 Street Vendors &
 Sidewalk Food Vendors

n/a

 Flat

call for details

 

9.04.205
9.48/9.49

           
 Wholesale Trade W  Gross Receipts

$1.20

 $51

9.04.150

 

 

 *Auto/Vehicles for Hire: Business License Tax = $215 per vehicle (see BMC 9.04.215/9.04.235)  

*For Berkeley Municipal Code (BMC), go to the BMC site where you can browse the BMC in .pdf format or search the BMC using Records Online. Search tips are available from the BMC site.