Business License & Tax
Do You Need A Tax Certificate
Owners and persons having ownership interest in businesses operating in the City of Fresno are required by the Fresno Municipal Code to obtain a Business Tax Certificate. The following questions are intended to help you assess your potential need to obtain a Tax Certificate.
Am I involved in the retail or wholesale selling of merchandise, equipment or other material items?
Am I leasing equipment or other items to others?
Am I receiving revenue for providing personal, business or other services, including consulting and lobbying services?
Am I receiving revenue from the rental of living accommodations, including rooming house lodgings, apartments, flats, courts or single family residences?
Am I receiving rental revenue from commercial real property used by others to conduct business?
Do I have a California State Contractor’s License?
Am I an attorney, physician, Certified Public Accountant, insurance broker, dentist, architect, mortician, psychologist, psychiatrist, real estate agent or engaged in any other profession for which I have special certification or licensing issued by governmental or professional organizations?
Am I a broker dealing in commodities, securities or services?
Am I engaged in any activities not mentioned above which might be perceived by members of the community to be of a "business" nature?
If you answered "yes" to any of the above questions, and you do not already have a Business Tax Certificate for the activities mentioned above, you should contact the City of Fresno Finance Department’s Business Tax staff as soon as possible. Late compliance may result in penalty fees. The Business Tax Division is located on the ground floor of City Hall. Our Customer Service staff can be reached by telephone at (559) 621-6880.