Business License & Tax
Business License Code Requirements
The City of Fresno Finance Department works with over 25,000 businesses and events annually. The Business License sections of the Fresno Municipal Code state the requirements and regulations under which all businesses shall operate [FMC Sections 5-101 and 5-102].
There are usually questions by our customers about the term "license" according to the Fresno Municipal Code. The term is not meant to construe a professional certification of an ability or accredited diploma by this municipality. Rather, it is a term referring to the ability of the City to gather revenue in the form of taxes where persons carry on any trade, calling, profession, or occupation in the City.
The term "permit" refers to the business activities engaged by persons or groups identified by the City Council as needing to be regulated or controlled for the good of the citizenry at large. See the Business License Checklist for further information on who needs to obtain a business license.
Therefore, as identified by the Fresno Municipal Code, particular businesses will be required to have both business license/tax certificate(s) and specific permit(s) for those activities stipulated by the code.
Please note there are other agencies and/or departments within the City system as well as county, state and federal governments, which may have requirements for permits [example, conditional use permits] that are in addition to and/or need prior approval.
In order that the city maintain service commitments, it is important that you provide accurate and complete information on the application[s] you submit. Modified or incomplete information may cause delays and/or stop us from complying with your requests to legally conduct business within the City of Fresno.