Business Tax Certificate
This webpage was created to inform and assist business owners of applicable city, county, state and federal regulations and required city licenses and permits. This is a general guide and not intended to supersede any provisions in the City of Oxnard Code.
* A business tax certificate is required before conducting any business, trade, profession, enterprise, establishment or occupation – even if your business is located outside of the city limits, or you have a business license or tax certificate from another city.
|Location:||214 South C Street
Oxnard, CA 93030
|Treasury Supervisor:||Tammy M. Gutierrez|
|Hours:||Monday through Thursday 8am - 6pm
Alternating Fridays 9am - 5pm
City RequirementsBUSINESS TAX CERTIFICATE
A tax certificate is issued for the tax you pay every year for operating a business within the City of Oxnard. Business Tax Certificates are issued on an annual basis. The business tax certificate expires on your anniversary month each year and must be renewed in advance on the first day of the anniversary month each year.
The City will send a renewal notice, however it is your responsibility, as the business owner to renew before the delinquent date. Penalties are assessed for delinquent accounts, regardless of whether you receive a renewal notice or not. If you do not receive a renewal notice by the expiration date of the business tax certificate, please contact Licensing Services immediately.
WHO NEEDS A BUSINESS TAX CERTIFICATE
Any person who conducts any business, trade, profession, enterprise, establishment or occupation within the city shall obtain a business tax certificate whether or not the physical business address is in or outside of the City.
WHEN TO GET A BUSINESS TAX CERTIFICATE
A business tax certificate is required before conducting any business, trade, profession, enterprise, establishment or occupation – regardless of whether your business is located outside of the city limits or you have a business tax certificate from another city.
BUSINESS TAX CERTIFICATE COST
The cost of a business tax certificate is based on the type of business and is calculated either on a flat rate or gross receipt. If the business tax is calculated on gross receipts, you will be required to provide a 12- month estimate of gross receipts. Each year thereafter you will be required to remit proof of gross receipts to renew.
MORE THAN ONE BUSINESS
If you own more than one business, you will need to acquire a business tax certificate for each location and for each type of business. You may be eligible for a branch establishment business tax certificate; please contact Licensing Services for further information.
Before going to any public agency you should have an exact address for the proposed business. Having an accurate site location is crucial for receiving the correct zoning information and for filing various documents and permits. Private mailbox addresses are for mailing purposes only and cannot be used as a business address.
HOME OCCUPATION PERMIT
Persons using their home as a business address must also obtain a Home Occupation Permit from Planning and Zoning. The application form and Rules & Regulations are available at Licensing Services however any questions regarding the home occupation permit process should be directed to Planning and Zoning. The home occupation permit is a one-time fee unless you move within the City.
Every business located in a commercial location within the City must also obtain a Zone Clearance Permit from Planning and Zoning to see if the building you intend to occupy is suitable for your type of business. The application form is available at Licensing Services however any questions regarding the zone clearance process should be directed to Planning and Zoning. The Zone Clearance Permit is a one-time fee unless you move within the City.
Check with Planning & Zoning before using or installing any type of permanent or temporary sign including those on walls, windows, banners and captive balloons.
INDUSTRIAL WASTEWATER DISCHARGE PERMIT
A business that prepares food, provides automotive repair service, laundry services, or any business that generates industrial wastewater may need this permit. Please contact Technical Services Program for additional information.
CERTIFIED UNIFIED PERMITTING AGENCY (CUPA) PERMIT
If your business handles hazardous materials or generates hazardous waste, you may need a CUPA Permit. Contact Fire/CUPA for additional information.
RENTAL OF INFLATABLE DEVICES
If you are in the business of renting out jolly jumpers in a park, you must obtain a permit from City Parks Department.
If you solicit or peddle door to door in the residential areas of Oxnard, you are required to obtain a vendors permit. Contact Licensing Services for further information.
DANCING & ENTERTAINMENT
Any establishment which conducts or offers dancing must obtain a dance permit and business tax certificate for dancing. If your establishment offers entertainment, you must obtain a separate business tax certificate for entertainment. Any dancing or entertainment in a commericial location that has more than 25 persons in attendance requires licensed and bonded security guards.
TOBACCO RETAILER PERMIT
A Tobacco Retailer Permit is required for any business that sells tobacco, tobacco products or tobacco paraphernalia in the City and who maintains a valid State Tobacco Retailer’s License issued by the Board of Equalization (BOE).
DO I NEED TO COME IN PERSON TO APPLY?
If your business is physically located within the city limits of Oxnard, you must apply in person to go through Planning and Zoning approval. If your business is located outside the city limits, your business tax certificate application can be processed by mail or fax.
FORMS OF PAYMENT
We accept Check, Cash, Visa or MasterCard as forms of payment.
If you collect retirement benefits, are a non-profit organization, have a valid Public Utilities Commission (PUC) Permit or Moter Carrier Permit (MCP), you may be exempt from the requirement to pay a business tax. Please contact Licensing Services to discuss.
Ventura County Requirements
FICTITIOUS BUSINESS NAME
If you transact business under a fictitious business name, any name other than your surname or have more than one owner, you will need to file a Fictitious Business Name Statement with the County Clerk’s Office. If you accidentally “infringe” upon another business name you may be subject to legal action. Contact the County Clerk’s Office for further information.
A Health Permit from the Ventura County Environmental Health Department may be required if your business involves food sales, public pools/spas, tattooing, body piercing, permanent cosmetics, cosmetology or other business. Contact the County Environmental Health for additional requirements.
PERSONAL PROPERTY TAX (BUSINESS)
For assessment purposes, the owner of the business must file a property statement each year with the County Assessor listing the costs of their business supplies, equipment, and fixtures as of lien date, January 1. Business property is taxed at one to one and one-half percent (1 - 1 1/2 %) of its value. For assessment information, contact the County Tax Assessor’s Office.
AIR QUALITY PERMITS
Air Quality Permits are required for any equipment or process at a facility, which may emit air pollutants. Please contact Ventura County Air Pollution Control District (APCD) for additional information.
ALCOHOL BEVERAGE LICENSE
If your business is selling or serving alcoholic beverages, you will need to contact Alcohol Beverage Control for additional permit information prior to conducting such business.
If you intend to sell tangible goods by wholesale or retail, a Sellers Permit is required. To apply and obtain information on sales tax, contact State Board of Equalization.
BUSINESS WITH EMPLOYEES
If you have employees, contact Employment Development Department for their requirements regarding state withholding taxes, disability and unemployment insurance.
BUSINESS WITH NO EMPLOYEES
If you have no employees, contact Franchise Tax Board regarding state withholding taxes and corporate taxes. (Note: Family members are considered employees.)
As an employer, if you are hiring independent contractors (not an employee) you need to be aware that they should comply with the business tax certificate requirements of the City of Oxnard. If you need assistance in determining the difference between employees and independent contractors, contact Employment Development Department.
All independent contractors, paid on a “1099” must contact Licensing Services for business tax certificate requirements. Delay in complying will result in penalties being assessed and the possible issuance of a citation.
EMPLOYER IDENTIFICATION TAX NUMBER
For employer identification tax number and federal tax withholding information, contact Internal Revenue Service (IRS).
CITY OF OXNARD
214 South C Street, Oxnard, CA 93030
|Licensing Services||(805) 385-7817|
|Planning & Environmental Services||(805) 385-7858|
|Development Services - Inspection||(805) 385-7936|
|Building Permit & Plan Check||(805) 385-7925|
|Utility Billing Services||(805) 385-7816|
|Parks Department||(805) 385-7950|
|Code Enforcement||(805) 385-7940|
|Technical Services Program||(805) 271-2220|
|Solid Waste Recycling||(805) 385-8060|
|Police/Crime Prevention||(805) 385-7600|
COUNTY OF VENTURA
800 S. Victoria Ave, Ventura CA 93009
|County Information||(805) 654-5000|
|Business License Bureau||(805) 654-2653|
|County Clerk’s Office||(805) 654-2263|
|Tax Assessor’s Office||(805) 654-2181|
|Environmental Health||(805) 654-2813|
|District Attorney||(805) 654-3110|
|Air Pollution Control District||(805) 645-1410|
STATE OF CALIFORNIA
|Alcohol Beverage Control
1000 S. Hill Rd. #310,
Ventura, CA 93003
|State Board of Equalization
4820 McGrath St #260
Ventura, CA 93003
|State Contractors Board
12501 E. Imperial Hwy #600 (800) 321-2752
Los Angeles, CA 90650
|Employment Development Dept
4820 McGrath St #250
Ventura, CA 93003
|Franchise Tax Board
300 S Spring St #5704
Los Angeles, CA 90013
411 E Canon Perdido #3
Santa Barbara, CA 93101
|Public Utilities Commission
320 W. 5th St, #500
Los Angeles, CA 90013
505 Van Ness Ave
San Francisco, CA 94102
|Secretary of State
300 S. Spring St., 12th Floor, #12513
Los Angeles, CA 90013
|State Compensation Insurance Fund
2901 N. Ventura Rd
Oxnard, CA 93030
|Internal Revenue Service
751 Daily Dr
Camarillo CA 93010
|Better Business Bureau
213 Santa Barbara St
Santa Barbara, CA 93102
|Economic Development Collaborative of Ventura County
1601 Carmen Drive, Suite 215
Camarillo, CA 93010
|Oxnard Chamber of Commerce
|(805) 983-6118 Fax (805) 604-7331
400 E. Esplanade Dr. #302
Oxnard, CA 93036