If you’re starting or operating a business in Brentwood, you must obtain a Business Tax Certificate. Even if you conduct business in Brentwood from an office located outside of Brentwood, you are required to obtain a Business Tax Certificate.

Depending on the type of business being conducted, please consult the Department of Consumer Affairs at www.dca.ca.gov or 400 “R” Street, Sacramento or call toll free (800) 952-5210.

Building Contractors contact the California Contractors State License Board at www.cslb.ca.gov or 9821 Business Park Dr, Sacramento or call toll free (800) 321-2752.

An Employer Identification Number (EIN), also known as a federal tax identification number, is used to identify a business entity. Generally a partnership, corporation or LLC business needs an EIN. Most banks require an EIN when opening a corporate bank account. You will need an EIN if you answer "Yes" to any of the following questions:

• Do you have employees?
• Do you operate your business as a corporation or a partnership?
• Do you file any of these tax returns: Employment, Excise, or Alcohol, Tobacco and Firearms?
• Do you withhold taxes on income, other than wages, paid to a non-resident alien?
• Do you have a Keogh plan?
• Are you involved with any of the following types of organizations?
  
  • Trusts, except certain grantor-owned revocable trusts, IRAs, Exempt Organization Business Income Tax Returns
  • Estates
  • Real estate mortgage investment conduits
  • Non-profit organizations
  • Farmers' cooperatives
  • Plan administrators

If you sell tangible personal property, you are required to obtain a Seller’s Permit from the State Board of Equalization (SBE) for the purpose of collecting and reporting sales tax to the State of California.

The Contra Costa County business license only allows you to operate in the unincorporated areas of Contra Costa County and is not valid for business operations conducted within the City of Brentwood. You will need to obtain a separate Business Tax Certificate to operate within the City of Brentwood.

The City's Business Tax Certificate Online page allows users to search all current Business Tax Certificates by business name, address or type. You may also contact the Business Tax Certificate Division at (925) 516-5480 and provide the name and/or street location of the business. The Business Tax Certificate Division will verify whether or not the business has a current Business Tax Certificate.

Once you have completed your application and paid your fees, the Business Tax Certificate will be emailed within 10 working days.  Your receipt will serve as proof of your Business Tax Certificate.

If any name is used other than your personal proper name, you must register your business name with the County Clerk Recorder to get a Fictitious Business Name Statement.

Business Tax Certificates are not transferable.

Yes, the fee for the Home Occupation Zoning Review Application is $50.

A Home Occupation Zoning Review Application is required if you are conducting business in the City of Brentwood, live in the City of Brentwood and do not operate from a commercial / store front location in the City.

The Home Occupation Zoning Review Application lists prohibited uses and prohibited activities and must be approved by the City of Brentwood’s Community Development Department.

If you have been actively engaged in business without having paid the Business Tax Certificate fees, you may be liable for the current year and prior 3 years of taxes and penalties.

The business tax certificate shall be paid annually. The City of Brentwood’s business  tax certificates are on a calendar quarter basis; i.e., business  tax certificates expire 3/31, 6/30, 9/30 or 12/31 of each year. For example, if you purchase an annual certificate anytime between 1/1 and 3/31, it will expire on 12/31. As a courtesy to the business community, the City will email renewal notices prior to the certificate's expiration date.

Businesses are taxed based on their estimated gross receipts for the first year in the City of Brentwood. The tax rate can be calculated on the City’s Business Tax Calculator or on the Business Tax Certificate application form.

Yes, the City of Brentwood accepts Visa/MasterCard/Discover or a Debit card with the Visa/MasterCard/Discover logo.

Please see Other Agencies for more information on operating your business.