New Business Tax Application and Home Occupation Permit Approval
Businesses registered at a residential location, such as a home, apartment, or condominium, are required to complete a Business Tax Application and submit business tax payment. Any
Post office boxes, whether U.S. or private, can only be used as mailing addresses and cannot be registered as commercial locations. Also, rented storage facilities may not be used as your business location.
Home Occupation Permit
Approval of a Home Occupation Permit is required when a business is registered to a residential property. The purpose of a Home Occupation Permit is to ensure that permitted business activity does not cause an adverse effect on adjacent properties. Regulations are imposed on the permit to preserve the character and quality of the residential neighborhood in which business is conducted.
If you wish to register a business to a residential location, you must complete a New Business Tax Application and obtain Home Occupation Permit approval prior to commencing business:
Business Tax Account Registration and Home Occupation Permit FeeMost home-based businesses, whether sales or service related, pay a $150 fee to register, plus a $4 State Mandated ADA fee. The $150 fee consists of a $30 one-year business tax registration fee and a $120 five-year home occupation permit fee. If you do not own the residence where the business will be based, the signature of the property owner, landlord, or property manager is required on the Home Occupation Permit application.
If you have questions regarding the types of businesses allowed to operate in residential, commercial, or industrial locations, please contact the Planning Division at (510) 494-4455. Generally, New Business Tax Applications and Home Occupation Permits are approved at the counter by Planning staff in the Development Services Center.
This information can change at any time. Please contact the Development Services Center for the most current information.