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FAQ

Business License FAQ's

How long have businesses been required to pay a business license tax?
The City of Burlingame has imposed a business license tax since 1978. Municipal Code Chapter 6.08 sets forth the Business License Tax provisions.
What is the amount of the business license tax?
The business license tax is a flat rate of $100.00 per annum. The tax year is July 1-June 30. All business licenses expire on June 30. Businesses applying for their first business license also pay a $35 application fee.
How do I find out if I am required to pay the business license tax?
Any and all persons conducting business within the city limits are required to pay the business license tax. If you are uncertain whether the tax applies to you, please call the City of Burlingame Business License office at 650-558-7212 and we will help you determine if the tax applies.
What if my business is physically located outside the city?
The ordinance requires businesses that operate within the city limits, but do not have a physical location within the city to pay the tax.
What if I do very limited business in the City of Burlingame?
There may be instances where business is conducted on a one-time or very limited basis. The city will review your situation on a case-by-case basis. The ordinance provides an appeals process for businesses that believe the tax does not apply to them.
What if I am an employee of a business that currently has a business license?
Then you are not required to have a license. Businesses are required to inform the city of the number of persons employed. Businesses can amend their license applications to reflect the number of current employees by calling the Business License office at 650-558-7212.
What if I am an independent contractor?
Independent contractors are generally issued an IRS Form 1099 Statement of Earnings. The business license tax applies to independent contractors.
Why is there a need for an audit?
Tax compliance requires enforcement in order to ensure equal application of the law and collection of the tax. An audit provides the means to increase compliance with the law.
Does the city conduct audits of other businesses?
The city performs an annual audit of hotels to ensure compliance with the Transient Occupancy Tax Ordinance. Private long-term parking lots are also audited for compliance with their business license tax, which is 5% of gross revenues.
What business records are subject to inspection?
The license collector and any person designated as an agent by the license collector may inspect, at any time during business hours, the accounts, books, papers and documents of any business that holds any permit or tax certificate of the city.
Isn't this information confidential?
The ordinance guarantees the confidentiality of the information and prohibits revealing the information to anyone not charged with the administration and enforcement of the ordinance.