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:

• Essential Business License Information
• Business License Renewal Information
• Business License Classifications & Tax Rates
• Business Licenses & Tax: BMC Chapter 9.04

Business-Related Tax Requirements:

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  
                                

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  

                                 
 Transient Occupancy Tax (TOT)  

• 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 monthly to the City of Berkeley.
• For information on TOT, please visit www.cityofberkeley.info/finance/tot
• Remittance of your monthly TOT returns may be submitted: 
  • General Rentals 
    • By mail. Please complete and remit the Transient Occupancy Tax Remittance Form for General Rentals.   
     
  • Short-Term Rentals 
    • Online through the Short-Term Rental Payment Online Portal
    • By mail. Please complete and remit the Transient Occupancy Tax Remittance Form for Short-Term Rentals.       
    
    
           
          

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 Transportation Network Companies (TNC) User's Tax

•  The Transportation Network Companies User's Tax is a tax paid by service users of TNC. The tax is collected by TNC and remitted quarterly to the City of Berkeley.
• Ordinance
• Registration Form
• Remittance Form

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Sugar-Sweetened Beverage (SSB) Tax Requirements

• The Sugar-Sweetened Beverage Product Tax (“Tax”) is a City general tax adopted by the voters in November 2014 on the distribution of "sugar-sweetened beverage products" in the City of Berkeley. For more helpful information regarding the Sugar-Sweetened Beverage Tax go to Frequently Asked Questions.
•  SSB Remit Form: to be completed and returned to Muniservices Attn: Sweetened Beverage Tax 2342 Shattuck Avenue #889 Berkeley, CA 94704
• Sweetened Beverage Tax: BMC Chapter 7.72
       

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     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.