The following tables summarize Santa Monica business license classifications and tax rates.

Business Types Taxed on Gross Receipts

Business Type	Tax Rate Classification	Business License Tax Rate per $1,000 in Gross Receipts ¹
Corporate or Administrative Headquarters ² Manufacturer / Retail / Wholesaler Recreation and Entertainment Rental of Residential or Non-Residential Property Utilities	Group I	$1.25 (0.00125 x Gross Receipts)
Auto Dealer ³	Group II	$1.25 (0.00125 x Gross Receipts)
Agent / Broker Contractor / Specialty Contractor Service	Group III	$3.00 (0.003 x Gross Receipts)
Professions	Group IV	$5.00 (0.005 x Gross Receipts)

Business Types Taxed on Flat Rates

Business Type	Tax Rate Classification	Business License Tax Rate
Delivery	Group V	$50 per vehicle
Planners and Promoters for Special or Community Events	Group VI	$150 per day
Vendor Permit	SMMC §6.36	$50 flat rate
Taxi	Group VII	$250 per vehicle

¹ Gross receipts should be rounded up to the nearest thousandth (ex. $95,432 should be rounded to $96,000). The tax rate applies only to those gross receipts in excess of $60,000. The minimum tax of $75 is due for all gross receipts up to $60,000.

² Corporate or Administrative Headquarters are taxed on the basis of the cost of operation in Santa Monica, where the cost of operation is equal to the sum of the annual rental value of the property, its payroll, and all utility costs.

³ Auto Dealers - Maximum business license tax due is $25,000 per fiscal year.

NOTE: Businesses located in Santa Monica that qualify for the SBE are required to maintain a business license and pay all fees and assessments. Verification of taxable gross receipts may be requested. Failure to apply for or renew the business license by the deadline disqualifies the business from exercising the exemption and imposes both tax and late payment penalties.

For business license applications and payments received more than 30 days after the start of operations in Santa Monica, the following table outlines the penalty schedule for the outstanding taxes and assessments due:

Number of Days After Start Date Payment is Received	Penalty
31 days	20%
2 months	30%
3 months	40%
4 months	50%
5 months	60%
6 months	70%
7 months	80%
8 months	90%
9 months or more	100%

For business license renewal forms and payments received after the August 31st penalty deadline, the following table outlines the penalty schedule for the outstanding taxes and assessments due:

Date Payment is Received	Penalty
September 1st	20%
October 1st	30%
November 1st	40%
December 1st	50%
January 1st	60%
February 1st	70%
March 1st	80%
April 1st	90%
May 1st & later	100%

The following table outlines the renewal reporting periods:

Renewal Type	Reporting Period	Licensing Period	Due Date
Regular Renewal	Prior Calendar Year (January 1 - December 31)	Fiscal Year (July 1 - June 30)	July 1st
1st Year Renewal (Start date between January 1 - June 30)	Start Date - June 30	Fiscal Year (July 1 - June 30)	July 1st
1st Year Renewal (Start date between July 1 - December 31)	Start Date - December 31	Fiscal Year (July 1 - June 30)	July 1st

Prior Year Reporting Periods  

For prior years, please see the table below:

Licensing Period	Reporting Period
Fiscal Year 2019-20	Prior Calendar Year (January 1, 2018 - December 31, 2018)
Fiscal Year 2018-19	Prior Calendar Year (January 1, 2017 - December 31, 2017)
Fiscal Year 2017-18	Prior Calendar Year (January 1, 2016 - December 31, 2016)
Fiscal Year 2016-17	Prior Calendar Year (January 1, 2015 - December 31, 2015)