Effective with the 1991-92 fiscal year the Marin County Board of Supervisors enacted a Business License Tax Ordinance which requires any person or business who transacts or engages in any business activity in the unincorporated area of the County to have a Business License.

Persons subject to the business license must complete and return the County of Marin Business License Application with a check made payable to the Marin County Tax Collector. The Fiscal Year runs from July 1st to June 30th and applications received after September 31st are prorated as follows: October 1st to December 31st are 75% of the scheduled tax, January 1st to March 31st are 50% of the scheduled tax and April 1st to June 30th shall pay 25% of the scheduled tax. Use the Business License Tax Schedule to determine payment required. A separate application is required for persons engaged in more than one business.

The majority of businesses will fall into the General business category. General businesses are classified as A, B, C, or D categories. For each class the business License Tax is based on annual gross receipts. To determine your license tax, estimate your gross receipts for the calendar year ending December 31st. Following the initial license, renewal notices will be mailed annually during the month of June. The renewal license tax will be based on actual gross receipts for the calendar year preceding the license period of July 1st to June 30th.

Businesses located in a city and who are currently licensed may also need a Marin County Business License for any sales or services performed in the unincorporated area of the county. Upon application for a Marin county license, businesses should exclude from their annual gross receipts any portion which has been the measure of a license paid to any city.

Delivery businesses without a fixed place of business in Marin County, those who provide living accommodations, and other licenses are subject to a flat rate license tax. See the Business License Tax Schedule.

Information specific to the operating results of any one business reported on the application is confidential. The disclosure of general information as to who is licensed together with the general statistics regarding business license taxes collected is not prohibited.

Though the Tax collector makes every effort to notice all businesses of the license requirements, the failure to receive an application or apply for a business license does not affect the validity of the license tax or penalty fee.

Should you have any questions in completing the application or in determining payment required, please contact the Tax Collector's Business License Section at (415) 473-7045. Please send your completed application to: