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Business Tax Fees

Business tax fees consist of an initial application fee, a flat tax and an added levy per employee for the majority of business. However, the following business types pay tax based on a different fee structure:

  • Rental businesses and landlords pay tax based on number of residential units, or commercial square footage and a flat fee.
  • Laundry services pay based on annual business volume.
  • Vending and coin-operated machine businesses pay a flat tax and levy based on gross receipts.
  • Hotels and motels pay per room

In addition, all businesses, except those authorized for Home Occupation permits, pay a $4.00 state accessibility fee.

To determine the category of your business and the employee rate, please click here for a list of businesses. 
 
A Home Occupation Permit is a special type of registration that allows operation of an office-type business from the home. See neighborhood compatibility rules for Home Occupations. Home Occupations may have employees, but employees may NOT physically report to or work out of the Home Occupation.

NOTE: Certain business require a regulatory Business License. If your business appears on this list, your business needs a Business License. The Business License Fee Schedule is different from the Business Tax Schedule. Please contact a Permit Technician at [email protected] for further details and put "New Business License Application" in the subject line. 


ADMINISTRATIVE FEES:

Application fee $32.95
Zoning Review (required for Burbank-based businesses) $61.00
State Accessibility Fee $4.00
Change in registration (Ownership, name, location or type)   $32.95 plus Zoning Review as needed
Replacement Certificate  $32.95
 

BUSINESS TAX RATES:

Business tax is paid annually. Businesses fall into one of the following six categories:

  • General Business (offices, retail, production companies, manufacturers, wholesalers, etc)
    Basic Annual Tax $103.50, PLUS
    Employee Levy depending on business type per employee
          1. Manufacturing/Wholesaling/Retailing $6.20
         2. Business Services $9.70 
         3. Professions and Related Occupations $12.60
     
  • Laundry Services
    The tax is based on the expected annual volume of business. If volume of business is:
    Less than $50,000         $103.90
    $50,001 to $100,000     $207.70
    $100,000 to $200,000   $415.75 
    $200,001 to $300,000   $619.20
    $300,001 or Over          $1,039.10
     
  • Commercial Rentals
    Base Rate (First 5,000 square feet)  $103.90, PLUS
    Added Levy of  $2.05 for every 100 square feet or fraction thereof  over 5,000 square feet 
                
  • Residential Rentals
    Apartments with three or more non-owner occupied units  $10.40 per unit
     
  • Hotels/Motels
    $20.80 per unit
     
  • Vending and Coin-Operated Machines
    Minimum Tax $103.90
    Added Levy (Over $5,000 in Gross Receipts)  1% of Gross Receipts 
 

Penalties
Delinquent payment of tax or deficiency:
     One month - 10% Delinquent fee or minimum $10.00, whichever is greater
     Two months - 25% Delinquent fee or minimum $25.00, whichever is greater
     Failure to file for registration - 25% of actual taxes due or minimum $35.00, whichever is greater

Out-of-Town Construction Contractors
Tax is paid per construction project at the time of Building Permit issuance and is paid based on Volume of Work - $0.90 per each $1,000 of valuation with a maximum of $488.65. Please use this application and mail with payment to:
    City of Burbank Building & Safety Division
    P.O. Box 6459
    Burbank, CA 91510-6459

Credit Card Payments: A 2% Administrative Fee applies to cover fees charged to the City by the bank.

NOTE: The current rates are effect through the end of 2020. Tax rates for 2021 increase effective January 1 and will appear on your annual bill. Application and administrative fees are subject to change July 1 each year with adoption of the City's Fee Schedule.

 

NEW BUSINESS TAX APPLICATIONS:

Fees due include: Application Fee (1) , Tax Payment (2) and $4.00 State Accessiblity Fee (3).

1. APPLICATION FEE  due at the time of application consists of:

  • Initial Business Tax Application Fee  $32.95. And,
     
  • Zoning Review fee of $61.00 applies to new Burbank-based business applications and changes in Burbank location, ownership, type of ownership or business name - anytime a zoning review is required. If your business is located outside of Burbank, you do NOT pay the $61.00 fee. 

     EXAMPLE: For a Burbank-based business, the total Application Fee is $93.95. For an Out-of-Town 
      based business, the Application Fee is $36.95. 

2. PLUS one of the following six types of TAX PAYMENTS:

  • General Business (offices, retail, production companies, manufacturers, wholesalers, etc)
       Basic Tax $103.90, PLUS Employee Levy  depending on business type:
            1.  Manufacturing/Wholesaling/Retailing $6.20 
            2. Business Services  $9.70
            3. Professions and Related Occupations $12.60
     
  • Laundry Services
       The tax is based on the expected annual volume of business. If volume of business is:

          Less than $50,000         $103.90
          $50,001 to $100,000     $207.70
          $100,000 to $200,000   $415.75   
          $200,001 to $300,000   $619.20
          $300,001 or Over          $039.10

  • Commercial Rentals

          Base Rate (First 5,000 square feet)  $103.90, PLUS
          Added Levy of  $2.05 for every 100 square feet or fraction thereof  over 5,000 square feet              

  • Residential Rentals
       Apartments with three or more non-owner occupied units  $10.40 per unit
     
  • Hotels/Motels
       $20.80 per unit
     
  • Vending and Coin-Operated Machines
       Minimum Tax $103.90
       Added Levy (Over $5,000 in Gross Receipts)  1% of Gross Receipts

If you initially underpay, payment of the balance due will be required prior to issuance of the Certificate.
 
3. STATE ACCESSIBILITY FEE of $4.00 applies to all business or facilities that are open to the public. It does not apply to Home Occupations.

 

     PAYMENT EXAMPLE: the total Fee due at the time of application for a Burbank-based retail
     business (non-Home Occupation) with one employee is $207.65.


 

OTHER ADMINSTRATIVE FEES:

     Change in registration (Ownership, name, location or type)   $32.95
     Replacement Certificate  $32.95

PENALTIES:
     Delinquent payment of tax or deficiency:
     One month - 10% Delinquent fee or minimum $10.00, whichever is greater
     Two months - 25% Delinquent fee or minimum $25.00, whichever is greater
     Failure to file for registration - 25% of actual taxes due or minimum $35.00, whichever is greater
 

A 2% Administrative Fee applies to payments made by credit card to cover bank fees.
 

NOTE: The current rates are effect through the end of 2020. Tax rates for 2021 increase effective January 1 and will appear on the bill for the coming calendar year. Application and administrative fees are subject to change July 1 each year with adoption of the City's Fee Schedule.

For construction contractors not based in Burbank, Tax is paid per construction project at the time of Building Permit issuance and is paid based on Volume of Work - $0.90 per each $1,000 of valuation with a maximum of $489.00. Please use this application and mail with payment to:

    City of Burbank Building & Safety Division
    P.O. Box 6459
    Burbank, CA 91510-6459

If you would like to pay by credit card, please email us at [email protected] and put "Contractor's Business Tax" in the Subject line, or call us at 818-238-5220. A 2% Administrative Fee applies to payments made by credit card to cover bank fees.