Business & Professions Tax
**Please Note: All Business Licenses expire June 30. Business License Renewals are mailed out the end of May and are Due by July 1.**
Essential businesses that have remained open during the COVID-19 emergency are required to renew their business license by July 1,2020. If the business license form and payment are not received by July 31, 2020 penalties and interest will begin to accrue.
All non-essential businesses that suffered a partial or complete shut-down period during COVID-19 emergency are required to renew their business license by September 1,2020. No penalties or interest will accrue on unpaid 2020/2021 business license renewal fees for those non-essential businesses that suffered a partial or complete shutdown during the COVID-19 emergency and that notify the Revenue Division prior to September 1, 2020, that they are unable to pay by September 30, 2020.
Per City Code, Chapter 3.35 Tax Rates and Licensing, all businesses and professions that operate in the City of South Lake Tahoe must obtain a Business and Professions Tax Certificate (commonly called a Business License), which must be renewed annually.
The Business License fiscal year runs from July 1 to June 30. New businesses estimate their gross revenues from the business starting date to the end of the fiscal year in order to determine the tax due. Business License Renewal Forms (PDF) are mailed in May. The renewal process includes providing actual gross revenues for the previous year (12 months) and remitting the corresponding tax.
Tax rates are determined by the type of business and are specified on the Business License Application Form (PDF). If the business’s physical location is within the city limits, you will also need a Zoning/Building Clearance Form (PDF).
The Customer Service hours for Business Licenses and TOT are:
Counter - Monday through Thursday 9:00 am to 4:00 pm,
Customer Service - (530) 542-6012 or email firstname.lastname@example.org