You may also need special business or fire operating permits. Business Licenses. Who Needs a Business License? Business License Central Do the following online: Apply for a new business license Renew an existing business license Update an existing business license Close an existing business license Pay a balance Search for an existing licensed Sunnyvale business Business License Forms You may submit your business license application, renewal or business status change form to update or close an existing business license , by mail or in person.
Check you meet the requirements: Review Planning's guide for business licenses Visit the One-Stop Permit Center Businesses Exempt from the License Tax Banks and financial institutions Charitable institutions and nonprofit organizations For-hire motor carrier of property Home day care provider for fourteen or fewer children Insurance broker-agents Public utility franchise Residential care facilities that serve six or fewer residents Veteran-operated businesses that meet specific criteria You may also need special business or fire operating permits.
If the business in question is a corporation or limited liability company, please read items 8 and 9 in addition to the other items below. To protect yourself from having to pay any sales and use tax owed by the business you are buying, you should write to the CDTFA and request a certificate of tax clearance.
If you do not obtain a clearance before you buy the business, and if taxes are owed and the previous owner has failed to pay those taxes, you could be required to pay any taxes, interest, and penalties that are due. After receiving your written request for a clearance, the CDTFA will determine whether the business you are buying owes any sales and use taxes, interest, or penalties. If any money is owed, the current owner will be notified and advised to pay the amount due or you will be advised of an amount to withhold from the purchase price to cover the potential liability.
If the business you are buying has more than one location and you are buying one or more locations but not all , you should request a clearance for each location. If the business you are buying has more than one location and you are buying all the locations, only one clearance is needed.
If you are buying a business through an escrow company, you should ensure that the company requests the certificate of clearance on your behalf.
It is important to remember that if taxes are owed by the current owner and escrow closes without a certificate of tax clearance, you may be held liable for unpaid taxes for the amount up to the purchase price for the business, which includes any assumption of indebtedness. If the CDTFA does not issue the certificate of tax clearance described in 1, you are required to withhold enough of the purchase price of the business to cover any amount owed to the CDTFA until the former owner produces:.
If the CDTFA has provided you with a certificate of tax clearance for the business, you are no longer legally required to set aside funds to cover unpaid sales and use taxes. A new permit would be required to show you as the correct owner. You will need to provide the same information required of all seller's permit applicants.
See Obtaining a Seller's Permit. You must let us know in writing of your intention to close or sell your business. You may satisfy this requirement by providing the information requested on Form CDTFA, Notice of Close-Out, and returning the completed form, your permit and other required documentation to the office that handles your account.
If you made a cash or interest-bearing security deposit to the CDTFA when you obtained your seller's permit, the entire deposit or any unused portion will be returned to you depending on whether any taxes remain to be paid. If you do not notify the CDTFA when you sell your business or stock of goods, you may be liable for taxes, interest, and penalties incurred by the purchaser or successor.
Timely notification to the CDTFA could help limit the personal liability of partners for taxes, penalties, and interest charges that are incurred after the partnership change.
You should let us know of the change in writing. Publishing this information in a newspaper or notifying another state agency is not sufficient notice to the CDTFA. If your name is on the seller's permit with your spouse and you withdraw from ownership of the business, you should let us know of the change in writing.
A legal separation or divorce decree awarding the business to one spouse, without written notification to the CDTFA, is not sufficient notice. If a corporation or limited company is dissolved, terminated, or abandoned, you may be held liable for any unpaid taxes, interest and penalties if:.
The reason for this is that each city in California is allowed to charge fees for any business located in its jurisdiction as a tax collection mechanism and also as a way to track economic development statistics.
So, if you are going to open several business locations you need a business license in every city in California where you open a location with employees. For most businesses, the problem with filing for a business license and paying the fees in multiple locations is not a problem.
This would most likely apply to franchises and large retail chains. However, do not be confused about the general business license required by each city, and the other types of licenses applicable to businesses that are required by counties and the State of California. Several county and California state licenses are required for different types of trades and businesses in order to protect the public health and safety, such as gun dealers and tattoo artists.
Some cities require these types of licenses too. For more general information about county and state business licenses, go to our main business license page by clicking here. This is usually not a common factor, as most businesses in California are small businesses. If you need a small business license California cities often have special small business license or home-based licenses or permits.
Many larger cities now allow you to apply for a business license online! Therefore, getting a business license in California is relatively easy. While most cities do not have a California business license verification search or California business license lookup service online, they do allow you to apply for a new business license over the Internet.
Visit your city's business license website by choosing your city from the list below.
0コメント