Business Tax Certificate

City Requirements | Ventura County Requirements | State Requirements | Federal Requirements

This webpage was created to inform and assist business owners of applicable city, county, state and federal regulations and required city licenses and permits. This is a general guide and not intended to supersede any provisions in the City of Oxnard Code.

* A business tax certificate is required before conducting any business, trade, profession, enterprise, establishment or occupation within the city limits– even if your business is located outside of the city limits, or you have a business license or tax certificate from another city.

* The majority of our business tax certificate applications are available on line at www.oxnard.org/btcapplication/ or by calling our office. If you are a State Licensed Contractor and you need to apply for a business tax certificate it is available on line at www.oxnard.org/btcapplicationcontractor. Businesses based outside of Oxnard may apply by e-mail, fax or mail.

* Current business tax data is available on line for the public at data.oxnard.org. Members of the public may now check to see if a business has a current business tax certificate to operate in Oxnard. The public is invited to search specific businesses in a specific area or a specific type of business. The system is user friendly and the data may be downloaded into an Excel spreadsheet for the user’s convenience. Business data is updated on a weekly basis.

Starting January 1, 2021, Assembly Bill 1607 requires the prevention of gender-based discrimination of business establishments. A full notice is available in English or other languages by going to: https://www.dca.ca.gov/publications/.

City Requirements

BUSINESS TAX CERTIFICATE
A tax certificate is issued for the tax you pay every year for operating a business within the City of Oxnard. Business Tax Certificates are issued on an annual basis. The business tax certificate expires on your anniversary month each year and must be renewed in advance on the first day of the anniversary month each year.

The City will send a renewal notice, however it is your responsibility, as the business owner to renew before the delinquent date. Penalties are assessed for delinquent accounts, regardless of whether you receive a renewal notice or not. If you do not receive a renewal notice by the expiration date of the business tax certificate, please contact Licensing Services immediately.

WHO NEEDS A BUSINESS TAX CERTIFICATE?
Any person who conducts any business, trade, profession, enterprise, establishment or occupation within the city shall obtain a business tax certificate, whether or not the physical business address is in or outside of the City.

DO I NEED TO COME IN PERSON TO APPLY?
If your business is physically located within the city limits of Oxnard, you must apply in person to go through Planning and Zoning approval. If your business is located outside the city limits, your business tax certificate application can be processed by mail or fax.

WHEN DO I APPLY FOR A BUSINESS TAX CERTIFICATE?
A business tax certificate is required before conducting any business, trade, profession, enterprise, establishment or occupation – regardless of whether your business is located outside of the city limits or you have a business tax certificate from another city.

BUSINESS TAX CERTIFICATE COST
The cost of a business tax certificate is based on the type of business and is calculated either on a flat rate or gross receipt. If the business tax is calculated on gross receipts, you will be required to provide a 12- month estimate of gross receipts. Each year thereafter you will be required to remit proof of gross receipts to renew.

EXEMPTIONS
If you collect retirement benefits, are a non-profit organization, have a valid Public Utilities Commission (PUC) Permit, Motor Carrier Permit (MCP) or Retired Veteran you may be exempt from the requirement to pay a business tax. Please contact Licensing Services to discuss.

PHYSICAL ADDRESS
Before going to any public agency you should have an exact address for the proposed business. Having an accurate site location is crucial for receiving the correct zoning information and for filing various documents and permits. Private mailbox addresses are for mailing purposes only and cannot be used as a business address.

FORMS OF PAYMENT
We accept Check, Cash, Visa or MasterCard as forms of payment.

Permits

CANNABIS
If you are interested in starting a cannabis business in the city limits of Oxnard, you are required to;

1. Obtain a Commercial Cannabis Business Permit (CCPB) www.oxnard.org/cannabis-applicants/    
2. Owners and employees must obtain a Cannabis Employee Permit (CEP)

Cannabis Employee Permit (CEP) Process
Cannabis Employee Packet

DANCING & ENTERTAINMENT
Any establishment which conducts or offers dancing must obtain a dance permit and business tax certificate for dancing. If your establishment offers entertainment, you must obtain a separate business tax certificate for entertainment. Any dancing or entertainment in a commercial location that has more than 25 persons in attendance requires licensed and bonded security guards.

HOME OCCUPATION 
If your business will operate out of your home such as a home office, it will require a Home Occupation Permit in addition to a business tax certificate. A planner will inquire about the type of business you intend to operate and disclose any limitations or restrictions. Generally, a home office is intended to use your home as a business address without modifying the existing residential use of the home. The home occupation permit is a one-time fee unless you move within the City.

Download the HOP Guide
Download the HOP Application

INDUSTRIAL WASTEWATER DISCHARGE PERMIT
A business that prepares food, provides automotive repair service, laundry services, or any business that generates industrial wastewater may need this permit. Please contact the Technical Services Program for additional information.
https://www.oxnard.org/city-department/publicworks/wastewater/pretreatment-wastewater-discharge-permits/

RENTAL OF INFLATABLE DEVICES
If you are in the business of renting out jolly jumpers in a park, you must obtain a Park Permit from City Parks Department. Business owners can reserve City of Oxnard park locations and obtain permits for jolly jump park use and special events, through their online reservation system. To make a reservation, please visit: www.facilitron.com/oxnardparks

SHORT-TERM RENTALS
If you are interested in opening a short-term rental, a Short-Term Rental Permit is required.

Click here for further information: https://www.oxnard.org/short-term-rentals-str/

Once your permit is issued a business tax certificate is required.

SIGNS
Check with Planning & Zoning before using or installing any type of permanent or temporary sign including those on walls, windows, banners and captive balloons. For submitting a sign application, review the Basic Requirements and use the Building Application Form. Submittals are done in person at the Building Division counter. For City of Oxnard codified sign regulations click here.

TOBACCO RETAILER PERMIT
A Tobacco Retailer Permit is required for any business that sells tobacco, tobacco products or tobacco paraphernalia in the City and who maintains a valid State Tobacco Retailer’s License issued by the California Department of Tax and Fee Administration (CDTFA).
New Tobacco Retail Permit (TRP) Application

NOTICE: New regulations took effect in January 2020 prohibiting the sale of flavored tobacco products and implementing other rules for tobacco retailers. Please see the informational flyer or read Ordinance No. 2973 in full. 

VENDORS: SOLICITORS/PEDDLERS
If you solicit or peddle door to door in the residential areas of Oxnard, you are required to obtain a vendors permit.

Contact Licensing Services for further information: ctlicensing@oxnard.org

ZONE CLEARANCE
This application ties with a Business Tax Certificate for your business to operate at a commercial or industrial location. The city requires that all business uses and activities are in compliance with the municipal code. Your business may also require additional permits such as but not limited to building improvements, parking requirements, health permits, and/or building occupancy requirements. The Zone Clearance Permit is a one-time fee unless you move within the City.

• Download the Zone Clearance Guide
• Download the Zone Clearance Application
• Find your Zone
• Zone Clearance Code Section

Ventura County Requirements

FICTITIOUS BUSINESS NAME
If you transact business under a fictitious business name, any name other than your surname or have more than one owner, you will need to file a Fictitious Business Name Statement with the County Clerk’s Office. If you accidentally “infringe” upon another business name you may be subject to legal action. Contact the County Clerk’s Office for further information.

HEALTH PERMITS
A Health Permit from the Ventura County Environmental Health Department may be required if your business involves food sales, public pools/spas, tattooing, body piercing, permanent cosmetics, cosmetology or other business. Contact the County Environmental Health for additional requirements.

PERSONAL PROPERTY TAX (BUSINESS)
For assessment purposes, the owner of the business must file a property statement each year with the County Assessor listing the costs of their business supplies, equipment, and fixtures as of lien date, January 1. Business property is taxed at one to one and one-half percent (1 – 1 1/2 %) of its value. For assessment information, contact the County Tax Assessor’s Office.

AIR QUALITY PERMITS
Air Quality Permits are required for any equipment or process at a facility, which may emit air pollutants. Please contact Ventura County Air Pollution Control District (APCD) for additional information.

State Requirements

ALCOHOL BEVERAGE LICENSE
If your business is selling or serving alcoholic beverages, you will need to contact Alcohol Beverage Control for additional permit information prior to conducting such business.

RESALE/SELLERS PERMIT
If you intend to sell tangible goods by wholesale or retail, a Sellers Permit is required. To apply and obtain information on sales tax, contact the California Department of Tax and Fee Administration.

CALGOLD – www.calgold.ca.gov
This is a comprehensive website that assists business owners in finding the appropriate permit information for your business. It also provides contact information for various agencies that administer and issue permits, including those cities, counties, and various other departments, including ours.

BUSINESS WITH EMPLOYEES
If you have employees, contact Employment Development Department for their requirements regarding state withholding taxes, disability and unemployment insurance.

BUSINESS WITH NO EMPLOYEES
If you have no employees, contact Franchise Tax Board regarding state withholding taxes and corporate taxes. (Note: Family members are considered employees.)

INDEPENDENT CONTRACTORS
As an employer, if you are hiring independent contractors (not an employee) you need to be aware that they should comply with the business tax certificate requirements of the City of Oxnard. If you need assistance in determining the difference between employees and independent contractors, contact Employment Development Department.

All independent contractors, paid on a “1099” must contact Licensing Services for business tax certificate requirements. Delay in complying will result in penalties being assessed and the possible issuance of a citation.

Federal Requirements

EMPLOYER IDENTIFICATION TAX NUMBER
For employer identification tax number and federal tax withholding information, contact Internal Revenue Service (IRS).
http://www.irs.ustreas.gov

Agency Listings

CITY OF OXNARD
214 South C Street, Oxnard, CA 93030

COUNTY OF VENTURA
800 S. Victoria Ave, Ventura CA 93009
http://www.countyofventura.org/

STATE OF CALIFORNIA

FEDERAL GOVERNMENT

OTHER AGENCIES