Business License Tax Information
The City of Mill Valley requires a business license for any business activity within city limits. Applications must be made and approved before operations begin.
The license year begins on July 1 and ends on June 30 of each year. Fees are due from the first date of business license activity. Penalties may be charged for past due fees. Fees for a new operation starting after October 1, January 1 or April 1 may be pro-rated.
For General Businesses:
General business operations are classified A, B or C according to the table below. License fees in these classes are based on a 12-month estimate of gross receipts.
Determine your General Business Classification...
|Class A||Class B||Class C|
Auto repairs Construction contractors
then calculate your annual business license tax.
|Gross Receipts Range||Class A||Class B||Class C|
|10,000,001 and over||3,000.00||3,750.00||4,500.00|
For Delivery Businesses:
Delivery business license taxes are based on the following schedule.
|Not exceeding 1/2 ton capacity, per vehicle||22.50|
|Over 1/2 ton capacity, per vehicle||37.50|
|Over 1/ton capacity, per vehicle||75.00|
|Over 1 1/2 ton capacity, per vehicle||112.00|
|Over 2 to 3 ton capacity, per vehicle||150.00|
|Over 3 ton capacity, per vehicle||225.00|
For Living Accommodations:
Living accommodations include hotel, motel, apartment, rooming house, house rental, etc. The annual business license tax is $15.00 per dwelling unit. Short-term Rentals (less than 30 days) are required to submit a registration form as part of the business license approval process, as well as monthly remittance of transient occupancy tax collected.
For Other Licenses:
|Auctioneers without a fixed place of business in Mill Valley||$500 per year or $50 per day|
|Carnivals and Fairs||$400 first day, $300 each additional day (plus concession charge)|
|Christmas Tree Lots||$45.00 per year|
|Circuses||$750.00 first day, $562.50 each additional day|
|Peddlers or Solicitors||$500.00 per year|
|Taxicab||$60.00 per vehicle, per year|
For Commercial Filming:
|Persons Employed at Location|| Rate Per Day|
|1 to 3 ||$150.00|
|4 to 6 ||300.00|
|7 to 9||600.00|
|10 & over ||900.00|
Do you live within Mill Valley city limits? That's important to know for sure when seeking a business license. Some Mill Valley addresses (such as those in Strawberry, Tam Valley, Homestead, Almonte and Alto) are actually in unincorporated portions of Marin County -- out of our jurisdiction. Check your street address here to find out.