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City of San Luis Obispo
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City Business License & Tax Information

The purpose of this website is to provide you with information regarding the City of San Luis Obispo's Business License & Tax Ordinance.  While the intent of this brochure is to explain the ordinance code in a concise, user-friendly fashion. The ordinance itself is the governing document.


What Information do I need to bring with me?

  • Social Security Number (or taxpayer identification number) for all principals of the business
  • The name and location of the business
  • The name, address and phone number of the business owner(s)
  • The name, address and phone number of the corporate office
  • Franchise number, Re-sale number and/or State License number (if applicable)

Is my Business Tax Information Confidential?

Yes it is; however, certain information is available to the public.  Your business name, location, phone number and the type of business are provided to the public if requested.  The gross receipts and taxes paid are confidential.

How should the Business License & Tax Certificate be Obtained?

The City of San Luis Obispo Community Development Department does need to approve most businesses (see exceptions below), so please follow these steps:

  • Pick up a Business License &Tax Certificate Application from the City’s Community Development Department –919 Palm St.

  • Complete the form and return it to Community Development with your payment.

  • After payment is received, Community Development will forward the form to the Finance Department for processing.

  • The Finance Department will mail a Business License & Tax Certificate within 14 days.

Exception: The City of San Luis Obispo Community Development Department does not need to approve businesses located outside the City limits and businesses that are not required to obtain any other City permits.  If this applies to your business, please follow these steps:

  • Pick up a Business License & Tax Application form the Finance Department – lower level of City Hall, 990 Palm St.

  • Complete the form and return it to the Finance Department with your payment.

  • After payment is received, Finance will process your application and will mail you a Business Tax Certificate within 14 days.

How much is the tax?

The tax for a new applicant is $25.00; thereafter, the renewal rate is $.50 per $1,000 of gross receipts with a minimum of $25.00.  The tax rate is measured by gross receipts from the preceding completed calendar or fiscal year. 

How much is the license?

The business license fee is set as follows:

Locations within the City of San Luis Obispo          $119.00

Locations outside of the City of San Luis Obispo     $ 40.00

Locations requiring Home Occupation Permits         $126.00

 

How much is the downtown assessment?

 

        The downtown assessment for a new applicant is $150.00.

        The renewal rate is $.55 per $1,000 of gross receipts with a minimum

        of $150.00.  The rate is measured by gross receipts from the

        preceding completed calendar or fiscal year.

 

How much is my total application fee?

 

Total Cost for locations within the City                 $144.00

Total Cost for location within the Downtown          $294.00

Total Cost for locations outside the City               $  65.00

Total Cost for locations with Home Occupation       $151.00

 

Change of location within the City-(Renewal)         $113.00

Change of location only (within the City)               $ 79.00

Certificate replacement/duplication                       $ 34.00

Is my Business License & Tax Certificate Transferable?

Yes, it is.  However, please contact the Community Development Department prior to changing ownership, name and/or location.

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