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Simi Valley, CA 93063
(805) 583-6700
Site Modified:
07/02/07 02:41 PM
Department of Administrative Services
Director: James Purtee
Business Tax
General Information The law provides that a Business Tax Certificate is necessary before any Business, Trade, Profession, Enterprise, Establishment, Occupation, or Calling is conducted within the City. A Tax Certificate is required even though the business may be located outside the City or have a Tax Certificate from another city. The Business Tax Certificate is valid until December 31st of the year in which it is issued and must be renewed by April 30th of the following year. It is the responsibility of the tax certificate holder to insure that the tax is paid each year. Application Every new business is required to make a written application for a Business Tax Certificate to the Department of Administrative Services, Customer Services Division. The application requires information concerning the nature of your business, the location and the legal owner. This form should be used for new business tax applications only. If you are renewing your business tax account with the City, please contact the Customer Services Division at (805) 583-6736. Rates The business tax rate is determined according to the following schedules. The tax for most businesses is based on annual gross receipts for the previous year. A new business should estimate their gross receipts from the day the business begins operation through December 31st of that year. Gross Receipts Schedule Annual Gross Receipts
Schedule continues at the rate of $37.50 per $100,000 gross receipts. PAYMENT IS REQUIRED AT TIME OF APPLICATION. Flat Rate Schedule
Automobile Dealers Annual Gross Receipts
Adjustments and Penalties New businesses taxed pursuant to the gross receipts provision not in business a full year at the time of renewal shall be eligible for adjustment of the taxes upon renewal of the Business Tax Certificate. For failure to renew a Business Tax Certificate on or before April 30, the Department of Administrative Services Customer Services Division shall add a penalty of Ten Dollars ($10.00) or Ten Percent (10%) of said tax, whichever is the greater, on the first day of each month after the delinquency thereof, to a maximum of no more than 100% of the tax. It is the responsibility of the taxpayer to pay the tax each year that business is conducted in Simi Valley. Effect of the Business Tax Certificate The Business Tax Certificate is evidence only of the fact that such tax has been paid. It does not sanction any act not otherwise permitted. Zone Clearance, Sign Permits, and a Home Occupation Permit may be required on certain types of businesses. A separate Business Tax Certificate must be obtained for each branch of operation. In addition, a person owning and/or managing two or more types of businesses must pay a tax for each establishment. Any person who by the use of signs, circulars, cards, telephone books, newspapers, or other means of communication, advertises, holds out or represents that he/she is engaged in business in the City of Simi Valley, the transaction of which a tax is levied, shall be evidence of the liability of such party to pay such tax on business conducted within the City. All certificates must be displayed at a fixed location. For those businesses that do not have a fixed location, the responsible party must carry his/her Business Tax Certificate. Regulated Business For protection of the public, various types of businesses are regulated through the Police, Fire, Health, and Environmental Services Departments. Your business may or may not be regulated. The following is a list of some of the operations that need a "permit" in addition to a Business Tax Certificate:
Health Department permits are required of those businesses that handle food. These include fixed places of business, canteen trucks, ice cream trucks, and temporary food stands, etc. For more information, contact the Ventura County Health Department, 800 So. Victoria Avenue, Ventura, (800) 660-5474 Ext. 2437. Sales Tax Number -To obtain a Sales Tax number, contact the State Board of Equalization, 4820 McGrath, Ventura, (805) 677-2700; 15350 Sherman Way, #260, Van Nuys, (800) 400-7115. Fictious Firm Name - For more information, contact County Clerk's Office, 800 So. Victoria Ave., Ventura 1-800-660-5474. Small Business Administration - For more information, contact the Los Angeles Chapter of the Small Business Administration, (213) 894-2956. Tri-County Better Business Bureau - For more information, call (805) 963-8657, (805) 963-8658, or (805) 963-8659. AUTO COMPLAINTS ONLY (805) 963-5477. Simi Valley Chamber of Commerce - For local business information, call (805) 526-3900. State Contractors Board - To obtain more information, contact the local office at 1787 Mesa Verde Ave., Room 110, Ventura, (805) 654-4515. Child Care - For information related to Child Care Services, contact the City of Ventura Community Care Licensing, 360 S. Hope Ave., Suite C 105, Santa Barbara, 93105, (805) 682-7647. Foster Care (license only) (805) 654-3456. Alcohol Beverage Control - To obtain information on liquor licenses, contact (805) 564-7717. If you have any questions regarding the City's business tax, please contact the Customer Services
Division of the Department of Administrative Services at: (805) 583-6736. City of Simi Valley |
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©Copyright 1996 City of Simi Valley