CITY OF UKIAH, CA BUSINESS LICENSE FEE INFORMATION
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1 CALCULATION OF BUSINESS LICENSE RATE BASED ON GROSS RECEIPTS: The business license fee is calculated by dividing your reported gross receipts by $1, and multiplying the balance by the rate listed for the category appropriate for your business type. The gross receipts you report should be the same figure reported to the Internal Revenue Service. **Note** There is a minimum license fee due for all licenses based on gross receipts.** DID FEE INFORMATION: If your business is located in the Downtown Improvement District also known as the "DID" you are required to pay an additional fee for being located in the Downtown Improvement District. In order to determine if your business is located in the Downtown Improvement District, please refer to the address listing on our website. Calculation of the Downtown Improvement District Fee: The "DID" fee due is equal to one hundred percent (100%) of the business license tax for that business, but in no event shall the fee due for any one business exceed two hundred fifty dollars (). TOBACCO RETAILERS: It shall be unlawful for any person to act as a tobacco retailer without first obtaining and maintaining a valid tobacco retailer s license for each location at which that activity is to occur. No license may be issued to authorize tobacco retailing at any location other than a fixed location. This license is in addition to all other licenses. Section # LICENSE TYPE DESCRIPTION CATEGORY RATE/$1,000 MIN / MAX FEE 1 00 ACCOUNTING F $0.40 $20/No Max 1 01 ACCOUNTING--Business in DID F $0.40 $20/No Max Yes 2 00 ADVERTISING F $0.40 $20/No Max 2 01 ADVERTISING--Business in DID F $0.40 $20/No Max Yes 3 00 AIRPLANE RETAIL NEW/USED C $0.25 $20/No Max 3 01 AIRPLANE RETAIL NEW/USED--Business in DID C $0.25 $20/No Max Yes 4 00 AMBULANCE SERVICE F $0.40 $20/No Max 4 01 AMBULANCE SERVICE--Business in DID F $0.40 $20/No Max Yes 5 00 ANSWERING SERVICE D $0.30 $20/No Max 5 01 ANSWERING SERVICE--Business in DID D $0.30 $20/No Max Yes 6 00 APPLIANCE RETAIL C $0.25 $20/No Max 6 01 APPLIANCE RETAIL--Business in DID C $0.25 $20/No Max Yes 7 00 APPRAISERS F $0.40 $20/No Max 7 01 APPRAISERS--Business in DID F $0.40 $20/No Max Yes 8 00 ARCHITECTURAL SERVICES F $0.40 $20/No Max 8 01 ARCHITECTURAL SERVICES--Business in DID F $0.40 $20/No Max Yes 9 00 ATTORNEY H $0.75 $40/No Max 9 01 ATTORNEY--Business in DID H $0.75 $40/No Max Yes AUTO REPAIR F $0.40 $20/No Max AUTO REPAIR--Business in DID F $0.40 $20/No Max Yes BARBER SHOP D $0.30 $20/No Max BARBER SHOP--Business in DID D $0.30 $20/No Max Yes BEAUTY SHOP/SALON/SPA/NAILS/TANNING ETC D $0.30 $20/No Max BEAUTY SHOP/SALON/SPA/NAILS/TANNING ETC-- Business in DID D $0.30 $20/No Max Yes BICYCLE SALES RETAIL C $0.25 $20/No Max BICYCLE SALES RETAIL--Business in DID C $0.25 $20/No Max Yes BINGO E $0.35 $20/No Max BINGO--Business in DID E $0.35 $20/No Max Yes Plus DID fee, See DID Box above
2 15 00 BOATS RETAIL B $0.20 $20/No Max BOATS RETAIL --Business in DID B $0.20 $20/No Max Yes BOOK STORE RETAIL D $0.30 $20/No Max BOOK STORE RETAIL--Business in DID D $0.30 $20/No Max Yes BOOKKEEPING F $0.40 $20/No Max BOOKKEEPING--Business in DID F $0.40 $20/No Max Yes BOWLING ALLEY F $0.40 $20/No Max BOWLING ALLEY--Business in DID F $0.40 $20/No Max Yes BUILDING MATERIAL E $0.35 $20/No Max BUILDING MATERIAL--Business in DID E $0.35 $20/No Max Yes BUS MACHINE SALES F $0.40 $20/No Max BUS MACHINE SALES--Business in DID F $0.40 $20/No Max Yes CABLE TV F $0.40 $20/No Max CABLE TV--Business in DID F $0.40 $20/No Max Yes CAMERA STORE RETAIL D $0.30 $20/No Max CAMERA STORE RETAIL--Business in DID D $0.30 $20/No Max Yes CAR RENTAL F $0.40 $20/No Max CAR RENTAL--Business in DID F $0.40 $20/No Max Yes CAR SALES NEW/USED D $0.30 $20/No Max CAR SALES NEW/USED--Business in DID D $0.30 $20/No Max Yes CAR WASHES F $0.40 $20/No Max CAR WASHES--Business in DID F $0.40 $20/No Max Yes CARPET SALES RETAIL C $0.25 $20/No Max CARPET SALES RETAIL--Business in DID C $0.25 $20/No Max Yes CHIROPRACTOR H $0.75 $40/No Max CHIROPRACTOR--Business in DID H $0.75 $40/No Max Yes CIRCUS or SIMILAR SHOW Per Day $ CIRCUS or SIMILAR SHOW--Business in DID Per Day $ Yes CLOTHING RETAIL E $0.35 $20/No Max CLOTHING RETAIL--Business in DID E $0.35 $20/No Max Yes CLOTHING WHOLESALE D $0.30 $20/No Max CLOTHING WHOLESALE--Business in DID D $0.30 $20/No Max Yes CONSULTANTS H $0.75 $40/No Max CONSULTANTS--Business in DID H $0.75 $40/No Max Yes CONTRACTOR/SUBCONTRACTORS G $0.25 $40/No Max CONTRACTOR/ SUBCONTRACTORS --Business in DID G $0.25 $40/No Max Yes CONVALESCENT HOSPITAL E $0.35 $20/No Max CONVALESCENT HOSPITAL--Business in DID E $0.35 $20/No Max Yes DAIRY RETAIL D $0.30 $20/No Max DAIRY RETAIL --Business in DID D $0.30 $20/No Max Yes DANCE Per Month $ DANCE--Business in DID Per Month $30.00 Yes DENTAL LAB/ASST F $0.40 $20/No Max DENTAL LAB/ASST--Business in DID F $0.40 $20/No Max Yes DENTIST H $0.75 $40/No Max DENTIST--Business in DID H $0.75 $40/No Max Yes DEVELOPERS H $0.75 $40/No Max
3 38 00 DEVELOPERS--Business in DID H $0.75 $40/No Max Yes DOCTOR H $0.75 $40/No Max DOCTOR--Business in DID H $0.75 $40/No Max Yes DOOR TO DOOR SALES Per Month $ DOOR TO DOOR SALES --Business in DID Per Month $30.00 Yes DRAFTING F $0.40 $20/No Max DRAFTING--Business in DID F $0.40 $20/No Max Yes DRESS SHOP RETAIL E $0.35 $20/No Max DRESS SHOP RETAIL--Business in DID E $0.35 $20/No Max Yes DRUGS RETAIL D $0.30 $20/No Max DRUGS RETAIL--Business in DID D $0.30 $20/No Max Yes DRUGS WHOLESALE C $0.25 $20/No Max DRUGS WHOLESALE--Business in DID C $0.25 $20/No Max Yes DRY CLEANERS B $0.20 $20/No Max DRY CLEANERS--Business in DID B $0.20 $20/No Max Yes EDUCATIONAL SERVICES H $0.75 $40/No Max EDUCATIONAL SERVICES--Business in DID H $0.75 $40/No Max Yes ELECTRIC SUPPLIES C $0.25 $20/No Max ELECTRIC SUPPLIES--Business in DID C $0.25 $20/No Max Yes ENGINEERING F $0.40 $20/No Max ENGINEERING--Business in DID F $0.40 $20/No Max Yes EQUIPMENT RENTAL F $0.40 $20/No Max EQUIPMENT RENTAL--Business in DID F $0.40 $20/No Max Yes EXHIBITION Per Month $ EXHIBITION--Business in DID Per Month $30.00 Yes FARM EQUIPMENT RETAIL D $0.30 $20/No Max FARM EQUIPMENT RETAIL--Business in DID D $0.30 $20/No Max Yes FARM/GARDEN SUPPLY RETAIL E $0.35 $20/No Max FARM/GARDEN SUPPLY RETAIL--Business in DID E $0.35 $20/No Max Yes FITNESS/GYM ETC F $0.40 $20/No Max FITNESS/GYM ETC--Business in DID F $0.40 $20/No Max Yes FLOOR COVERING SALES C $0.25 $20/No Max FLOOR COVERING SALES--Business in DID C $0.25 $20/No Max Yes FLORIST RETAIL C $0.25 $20/No Max FLORIST RETAIL--Business in DID C $0.25 $20/No Max Yes FLORIST WHOLESALE D $0.30 $20/No Max FLORIST WHOLESALE--Business in DID D $0.30 $20/No Max Yes FOOD STORES B $0.20 $20/No Max FOOD STORES--Business in DID B $0.20 $20/No Max Yes FUEL (NOT Oil) Retail D $0.30 $20/No Max FUEL (NOT Oil) Retail--Business in DID D $0.30 $20/No Max Yes FUNERAL HOME F $0.40 $20/No Max FUNERAL HOME--Business in DID F $0.40 $20/No Max Yes FURNITURE RETAIL E $0.35 $20/No Max FURNITURE RETAIL--Business in DID E $0.35 $20/No Max Yes FURNITURE WHOLESALE D $0.30 $20/No Max FURNITURE WHOLESALE--Business in DID D $0.30 $20/No Max Yes
4 61 00 GARDEN SUPPLIES E $0.35 $20/No Max GARDEN SUPPLIES--Business in DID E $0.35 $20/No Max Yes GARDENING SERVICE/LANDSCAPING F $0.40 $20/No Max GARDENING SERVICE/LANDSCAPING--Business in DID F $0.40 $20/No Max Yes GAS STATIONS C $0.25 $20/No Max GAS STATIONS--Business in DID C $0.25 $20/No Max Yes GENERAL MERCHANDISE RETAIL E $0.35 $20/No Max GENERAL MERCHANDISE RETAIL--Business in DID E $0.35 $20/No Max Yes GENERAL MERCHANDISE WHOLESALE D $0.30 $20/No Max GENERAL MERCHANDISE WHOLESALE--Business in DID D $0.30 $20/No Max Yes GIFT SHOP F $0.40 $20/No Max GIFT SHOP--Business in DID F $0.40 $20/No Max Yes GROCERY STORE B $0.20 $20/No Max GROCERY STORE--Business in DID B $0.20 $20/No Max Yes GROUP STORES RETAIL E $0.35 $20/No Max GROUP STORES RETAIL--Business in DID E $0.35 $20/No Max Yes HAND BILL DISTRIBUTOR HAND BILL DISTRIBUTOR--Business in DID Flat Rate Per Year $30.00 Flat Rate Per Year $30.00 Yes HANDY MAN F $0.40 $20/No Max HANDY MAN--Business in DID F $0.40 $20/No Max Yes HEARING AID REPAIRS &SALES D $0.30 $20/No Max HEARING AID REPAIRS &SALES--Business in DID D $0.30 $20/No Max Yes HIRE MOTOR VEHICLES**New Businesses must submit copy of permit from the Director of Public Safety before license can be issued. F $0.40 $20/No Max HIRE MOTOR VEHICLES- Business in DID ** New Businesses must submit copy of permit from the Director of Public Safety before license can be issued. F $0.40 $20/No Max Yes HOSPITAL D $0.30 $20/No Max HOSPITAL--Business in DID D $0.30 $20/No Max Yes HOTEL F $0.40 $20/No Max HOTEL--Business in DID F $0.40 $20/No Max Yes INDUSTRIAL CHEMICALS WHOLESALE D $0.30 $20/No Max INDUSTRIAL CHEMICALS WHOLESALE--Business in DID D $0.30 $20/No Max Yes JANITORIAL SERVICES F $0.40 $20/No Max JANITORIAL SERVICES--Business in DID F $0.40 $20/No Max Yes JEWELRY REPAIR F $0.40 $20/No Max JEWELRY REPAIR--Business in DID F $0.40 $20/No Max Yes JUNK DEALER - **New applicants are required to provide copy of minor or major use permit from the Planning Dept before a license can be issued. F $0.40 $20/No Max
5 JUNK DEALER - Business in DID**New applicants are required to provide copy of minor or major use permit from the Planning Dept before a license can be issued. F $0.40 $20/No Max Yes LABORATORIES H $0.75 $40/No Max LABORATORIES --Business in DID H $0.75 $40/No Max Yes LAUNDRIES B $0.20 $20/No Max LAUNDRIES--Business in DID B $0.20 $20/No Max Yes LECTURE Per Month $ LECTURE--Business in DID Per Month $30.00 Yes LINEN SERVICE/SUPPLY C $0.25 $20/No Max LINEN SERVICE/SUPPLY--Business in DID C $0.25 $20/No Max Yes LIQUORS RETAIL C $0.25 $20/No Max LIQUORS RETAIL--Business in DID C $0.25 $20/No Max Yes LUMBER RETAIL E $0.35 $20/No Max LUMBER RETAIL--Business in DID E $0.35 $20/No Max Yes MAGAZINE OR PERIODICAL SALESMAN Per Month $ MAGAZINE OR PERIODICAL SALESMAN--Business in DID Per Month $30.00 Yes PROPERTY MANAGEMENT F $0.40 $20/No Max PROPERTY MANAGEMENT--Business in DID F $0.40 $20/No Max Yes MILK DEALER B $0.20 $20/No Max MILK DEALER --Business in DID B $0.20 $20/No Max Yes MOTEL F $0.40 $20/No Max MOTEL--Business in DID F $0.40 $20/No Max Yes NON-PROFIT ORGANIZATION - **Must provide proof of non-profit status before a license can be issued. Free Free Free NURSERY E $0.35 $20/No Max NURSERY--Business in DID E $0.35 $20/No Max Yes NURSES REGISTRY F $0.40 $20/No Max NURSES REGISTRY--Business in DID F $0.40 $20/No Max Yes NURSING HOME E $0.35 $20/No Max NURSING HOME--Business in DID E $0.35 $20/No Max Yes OFFICE SUPPLY RETAIL C $0.25 $20/No Max OFFICE SUPPLY RETAIL--Business in DID C $0.25 $20/No Max Yes OPTICIAN H $0.75 $40/No Max OPTICIAN--Business in DID H $0.75 $40/No Max Yes OPTOMETRIST H $0.75 $40/No Max OPTOMETRIST--Business in DID H $0.75 $40/No Max Yes OSTEOPATH H $0.75 $40/No Max OSTEOPATH--Business in DID H $0.75 $40/No Max Yes PARADE VENDOR Per Day License $ PARADE VENDOR--Business in DID Per Day License $ Yes PARKING LOT F $0.40 $20/No Max PARKING LOT--Business in DID F $0.40 $20/No Max Yes
6 PAWNBROKER - **Copy of Regulatory License and Permit from Chief of Police required before issuance of license. E $0.35 $20/No Max PAWNBROKER --Business In DID **Copy of Regulatory License and Permit from Chief of Police required before issuance of license. E $0.35 $20/No Max Yes PHOTOGRAPHY STUDIO F $0.40 $20/No Max PHOTOGRAPHY STUDIO--Business in DID F $0.40 $20/No Max Yes PHYSICAL/MASSAGE THERAPIST H $0.75 $40/No Max PHYSICAL/MASSAGE THERAPIST--Business in DID H $0.75 $40/No Max Yes PUBLIC RELATIONS F $0.40 $20/No Max PUBLIC RELATIONS--Business in DID F $0.40 $20/No Max Yes RACES Per Month $ RACES--Business in DID Per Month $30.00 Yes RADIO SALES RETAIL D $0.30 $20/No Max RADIO SALES RETAIL--Business in DID D $0.30 $20/No Max Yes RADIO STATIONS F $0.40 $20/No Max RADIO STATIONS--Business in DID F $0.40 $20/No Max Yes REAL ESTATE F $0.40 $20/No Max REAL ESTATE--Business in DID F $0.40 $20/No Max Yes RECORDS/VIDEO RETAIL D $0.30 $20/No Max RECORDS/VIDEO RETAIL--Business in DID D $0.30 $20/No Max Yes REFUSE SYSTEMS F $0.40 $20/No Max REFUSE SYSTEMS --Business in DID F $0.40 $20/No Max Yes RESTAURANTS **Health Permit Required from Mendocino Co Environmental Hlth Dept before issuance of license. E $0.35 $20/No Max RESTAURANTS--Business in DID **Health Permit Required from Mendocino Co Environmental Hlth Dept before issuance of license. E $0.35 $20/No Max Yes SCRAP METAL WHOLESALE C $0.25 $20/No Max SCRAP METAL WHOLESALE--Business in DID C $0.25 $20/No Max Yes SECURITY/ALARM SYSTEMS ETC F $0.40 $20/No Max SECURITY/ALARM SYSTEMS ETC--Business in DID F $0.40 $20/No Max Yes SERVICES--NOT CLASSIFIED ELSEWHERE F $0.40 $20/No Max SERVICES--NOT CLASSIFIED ELSEWHERE--Business in DID F $0.40 $20/No Max Yes SPORTING GOODS RETAIL E $0.35 $20/No Max SPORTING GOODS RETAIL--Business in DID E $0.35 $20/No Max Yes SPORTING GOODS WHOLESALE D $0.30 $20/No Max SPORTING GOODS WHOLESALE--Business in DID D $0.30 $20/No Max Yes STATIONARY RETAIL E $0.35 $20/No Max STATIONARY RETAIL--Business in DID E $0.35 $20/No Max Yes STORES RETAIL D $0.30 $20/No Max STORES RETAIL--Business in DID D $0.30 $20/No Max Yes SURGEON H $0.75 $40/No Max SURGEON--Business in DID H $0.75 $40/No Max Yes
7 TATTOO PARLOR F $0.40 $20/No Max TATTOO PARLOR--Business in DID F $0.40 $20/No Max Yes TECHNICIANS H $0.75 $40/No Max TECHNICIANS--Business in DID H $0.75 $40/No Max Yes TELECOMMUNICATIONS F $0.40 $20/No Max TELECOMMUNICATIONS--Business in DID F $0.40 $20/No Max Yes THERAPIST H $0.75 $40/No Max THERAPIST--Business in DID H $0.75 $40/No Max Yes TIRES AND TUBES WHOLESALE C $0.25 $20/No Max TIRES AND TUBES WHOLESALE--Business in DID C $0.25 $20/No Max Yes TOBACCO RETAIL - is required by any person who sells, offers for sale, or does or offers to exchange for any form of consideration, tobacco or tobacco products must pay for and obtain a valid Tobacco Retail License. Flat Rate Per Year $ TOBACCO RETAIL- Business in DID is required by any person who sells, offers for sale, or does or offers to exchange for any form of consideration, tobacco or tobacco products must pay for and obtain a valid Tobacco Retail License. Flat Rate Per Year $35.50 Yes TRAVEL AGENCY F $0.40 $20/No Max TRAVEL AGENCY--Business in DID F $0.40 $20/No Max Yes TRUCKS NEW/USED RETAIL B $0.20 $20/No Max TRUCKS NEW/USED RETAIL--Business in DID B $0.20 $20/No Max Yes TV REPAIR F $0.40 $20/No Max TV REPAIR--Business in DID F $0.40 $20/No Max Yes TV SALES RETAIL E $0.35 $20/No Max TV SALES RETAIL--Business in DID E $0.35 $20/No Max Yes UPHOLSTERY AUTO/FURNITURE D $0.30 $20/No Max UPHOLSTERY AUTO/FURNITURE--Business in DID D $0.30 $20/No Max Yes VENDING MACHINE SALES D $0.30 $20/No Max VENDING MACHINE SALES--Business in DID D $0.30 $20/No Max Yes VETERINARIAN H $0.75 $40/No Max VETERINARIAN--Business in DID H $0.75 $40/No Max Yes VIDEO TAPE SALES E $0.35 $20/No Max VIDEO TAPE SALES--Business in DID E $0.35 $20/No Max Yes WALLPAPER RETAIL E $0.35 $20/No Max WALLPAPER RETAIL--Business in DID E $0.35 $20/No Max Yes PROFESSIONAL SERVICES NOT ELSEWHERE CLASSIFIED H $0.75 $40/No Max PROFESSIONAL SERVICES NOT ELSEWHERE CLASSIFIED- -Business in DID H $0.75 $40/No Max Yes Downtown Improvement District Fee Schedule
8 DID FEE - CATEGORY A A $ DID FEE - CATEGORY B B $ DID FEE - CATEGORY C C $ DID FEE - CATEGORY D D $ DID FEE - CATEGORY E E $ DID FEE - CATEGORY F F $ DID FEE - CATEGORY G G $ DID FEE - CATEGORY H H $0.75 Classification Rates $40/Max $40/Max Classification B: twenty cents (.20) per one thousand dollars ($1,000.00) of gross receipts, or fractional part thereof, with a minimum tax in the amount of Twenty Dollars ($20.00) Classification C: twenty five cents (.25) per one thousand dollars ($1,000.00) of gross receipts, or fractional part thereof, with a minimum tax in the amount of Twenty Dollars ($20.00) Classification D: thirty cents (.30) per one thousand dollars ($1,000.00) of gross receipts, or fractional part thereof, with a minimum tax in the amount of Twenty Dollars ($20.00) Classification E: thirty five cents (.35) per one thousand dollars ($1,000.00) of gross receipts, or fractional part thereof, with a minimum tax in the amount of Twenty Dollars ($20.00) Classification F: forty cents (.40) per one thousand dollars ($1,000.00) of gross receipts, or fractional part thereof, with a minimum tax in the amount of Twenty Dollars ($20.00) Classification G: twenty five cents (.25) per one thousand dollars ($1,000.00) of gross receipts, or fractional part thereof, with a minimum tax in the amount of Forty Dollars ($40.00) Classification H: seventy five cents (.75) per one thousand dollars ($1,000.00) of gross receipts, or fractional part thereof, with a minimum tax in the amount of Forty Dollars ($40.00)
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