City of Berkeley Business-Related Taxes
Businesses in Berkeley must have a current Business License and pay annual Business License Taxes for each location. Certain kinds of businesses must also pay other City taxes. If you have questions or would like additional information about these requirements, please call (510) 981-7200 or stop by the Customer Service Center.
For further information on Business Licenses, refer to:
Please refer to specific information, forms and requirements associated with these other business-related taxes:
Parking Lot Tax Requirements
- Parking Lot Tax (officially known as the Parking Space Rental Tax) is a City tax of 10% on the rate charged to park in a lot within the City of Berkeley. It is paid by customers using the parking lot, and collected by the parking lot operator and remitted to the City of Berkeley.
- Parking Lot Tax Remit Form: to be completed by parking lot operator and returned to City of Berkeley - Treasury Division, along with tax payment due.
- Parking Lot Tax: BMC Chapter 7.48
Transient Occupancy (TOT) Tax Requirements
- Transient Occupancy Tax (TOT), also sometimes referred to as "Hotel Tax," is a City tax of 12% on the room rate, and paid by guests in hotels. The tax is collected by the establishment and remitted to the City of Berkeley.
- Hotel/TOT Remit Form: to be completed by hotel operator and returned to City of Berkeley - Treasury Division, along with tax payment due.
Utility Users Tax Requirements
- For helpful information to tax collectors and taxpayers regarding each public agency's utility users tax ordinance, this link will take you to the City and County website: http://www.uutinfo.org/
- UUT Remit Form: to be completed and returned to City of Berkeley - Treasury Division, along with tax payment due.
- Utility Users Tax: BMC Chapter 7.70
Note: For access to the Berkeley Municipal Code (BMC), links will take you to the City’s 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.