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Business Licenses
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 | Architectural services | Accounting services |
then calculate your annual business license tax.
| Gross Receipts Range | Class A | Class B | Class C |
|---|---|---|---|
| $0-7,500 | $15.00 | $22.50 | $30.00 |
| 7,501-15,000 | 30.00 | 45.00 | 60.00 |
| 15,001-25,000 | 45.00 | 67.50 | 90.00 |
| 25,001-50,000 | 60.00 | 90.00 | 120.00 |
| 50,001-100,000 | 100.00 | 150.00 | 200.00 |
| 100,001-250,000 | 150.00 | 250.00 | 300.00 |
| 250,001-500,000 | 300.00 | 375.00 | 450.00 |
| 500,001-750,000 | 450.00 | 562.00 | 675.00 |
| 750,001-1,000,000 | 600.00 | 750.00 | 900.00 |
| 1,000,001-2,00,000 | 800.00 | 1,000.00 | 1,200.00 |
| 2,000,001-3,000,000 | 1,000.00 | 1,250.00 | 1,500.00 |
| 3,000,001-4,000,000 | 1,200.00 | 1,500.00 | 1,800.00 |
| 4,000,001-5,000,000 | 1,400.00 | 1,750.00 | 2,100.00 |
| 5,000,001-10,000,000 | 2,000.00 | 2,500.00 | 3,000.00 |
| 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.