Business Tax & Registration

The City of San José collects a business tax and issues a business tax certificate once a business is registered and the business pays its tax. You may hear this called a business license or a business permit. The City of San José calls this a business tax certificate.

A LIMITED TIME CHANCE: We are pleased to inform you that the City of San José is offering a Business Tax Amnesty Program. The Amnesty Program is a limited-time opportunity for businesses, persons, and entities that have never registered their business, are delinquent in paying taxes, or have underreported taxes to pay the principal tax amount in exchange for a waiver of associated penalties and interest. For more information, click Business Tax Amnesty Program.

WHAT IS A BUSINESS TAX CERTIFICATE

Every person or company conducting business in San José must register for a Business Tax Certificate. Payment is due within 90 days of starting business in San José. After you register and pay, you will receive a Business Tax Certificate, which is an official receipt for payment of the tax.

Keep your business tax certificate posted at your place of business at all times.

This certificate does not mean you have approval for zoning, fire rules, occupancy, or any other permits or licenses that may be required by the City, County, State, or Federal government for your business.

MAKE AN APPOINTMENT

For Business Tax Payments and Consultations

MAIL	City of San José-Finance Department Attention: Business Tax 200 E. Santa Clara St. 1st Floor San José, CA 95113
ONLINE	Pay Your Business Tax You will see what you owe on the payment page a few days after you register online. If renewing, the payment page will update about 3 weeks before your renewal date.
IN-PERSON	Make an Appointment City Hall – Business Tax 200 E. Santa Clara St. 1st Floor San José, CA 95113
PHONE	(408) 535-7055 Click Option 2 for Business Tax
EMAIL	BusinessTax@sanjoseca.gov

what would you like to do?

$4 administrative fee

California Senate Bill No. 1186 imposes an additional state fee of $4 on any applicant for a local business license or equivalent instrument or permit, or renewal thereof, for purposes of increasing disability access and compliance with construction-related accessibility requirements and developing educational resources for businesses to facilitate compliance with federal and state disability laws, as specified. Under federal and state law, compliance with disability access laws is a serious and significant responsibility that applies to all California building owners and tenants with buildings open to the public. You may obtain information about your legal obligations and how to comply with disability access laws at the following agencies:

Information is also available in multiple languages (Spanish, Vietnamese, Chinese, and English).

On October 2, 2019, Governor Newsom signed Senate Bill 205 (SB205) into law. SB205 intends for businesses to demonstrate enrollment with the National Pollutant Discharge Elimination System (NPDES) permit program. You may obtain information about your legal obligations and how to comply with environmental laws at the following agencies:

FAQs

How do I get a Business Tax Certificate?
1. Download & complete the Registration Form online using the City’s website (www.csjfinance.org). The Finance Department will mail you a bill and you can choose to pay online, mail in a payment or pay in-person.
2. Print a Copy of the Registration form, complete it, make check payable to the City of San José for the appropriate tax amount due, and mail it to:
  City of San José Finance Department
  Attn: Business Tax
  200 E. Santa Clara Street, 13th Floor
  San José, CA 95113-1905
3. Visit us at City Hall:
  - The Office is located in San Jose City Hall at:
    200 E. Santa Clara Street, 1st Floor
    San José, CA 95113
  - Application will be processed while you wait.
  - If you submit payment of the total tax amount due, you can pick up a temporary Business Tax Certificate immediately (the official certificate will be mailed to you).
Do I need a Business Tax Certificate?

Anyone who is in business, whether providing a service or selling a product, is required to register, and pay for the tax prior to commencement of the business. Effective July 1, 2017, if the first time the business tax is due, the taxpayer pays the tax in full within ninety (90) days of the due date, the City will waive all penalties and interest accruing to the date of payment. This waiver only applies to the first time that the business tax is due for a new business.
How much is the Business Tax?

Rates can be found on our Business Tax Rates page.

More FAQs