Taxation and Compliance

Complying with all the laws and regulations affecting small business can be a challenge. Here are links, phone numbers and addresses for some of the agencies that you will need to work with.

Business License:

Most cities require that you have a business licence to operate within the city limits.

If you are outside city limits, you may need a business license from the County. Contact the city or county agencies below.

Fresno
Finance Department, P.O. Box 45017, Fresno, CA 93718-5017
Fresno City Hall - 2600 Fresno St., Fresno, CA 93721-3611
Phone (559) 621-6880, FAX - (559) 498-2544
Monday - Friday, 8:00 a.m. - 5:00 p.m.
www.co.fresno.ca.us

If the business locates within Fresno's incorporated area, contact:

City of Fresno, 2600 Fresno Street Fresno, CA 93721
Telephone: 559-621-8000

Madera
Madera County Treasurer/Tax Collector
200 West 4th Street
Madera, CA 93637
Telephone: (559) 675-7713
Fax: (559) 673-0262

Visalia
City of Visalia
315 E Acequia Avenue, Visalia, CA 93291
(559) 713-4326
Monday - Friday, 8:00 am to 5:00 pm

Hanford
City of Hanford Finance Department
315 N. Douty, Hanford, CA 93230
(559) 585-2512

Tulare
City of Tulare
411 E Kern Ave
Tulare, CA 93274
(559) 684-4232
www.ci.tulare.ca.us

Governmental Agencies

OSHA: Occupational Safety and Health Administration is the main federal agency charged with the enforcement of safety and health legislation. U.S. Department of Labor Occupational Safety and Health Administration 200 Constitution Avenue, NW Washington, DC 20210 To submit an information inquiry by Electronic Mail Form. For more information visit the OSHA website at www.osha.gov
EPA: The mission of the Environmental Protection Agency is to protect human health and the environment. Since 1970, EPA has been working for a cleaner, healthier environment for the American people. U.S. EPA Region 9 75 Hawthorne Street San Francisco, CA, 94105. Comments and questions may be submitted to EPA Region 9 staff by completing the online form. For more information visit the EPA website at www.epa.gov
usa.gov has a compilation of government website. For information and links to U.S. Government Departments and Agencies visit http://www.usa.gov/Agencies/Federal/All_Agencies/index.shtml
California Corporations must register with the California Secretary of State. For more information visit the Secretary of State website Business Programs Division at http://www.sos.ca.gov/business/bpd_forms.htm
State Sales Tax: Registration with the California State Board of Equalization, which will assess the amount of sales tax your business will pay. Retailers put up a Surety Bond for the sales tax; manufacturers pay "Use of Tax," both estimated on income for the first quarter. Contact the State Board of Equalization - 2281 Tulare St. Suite #201, PO Box 1146 Fresno Ca 93715-1146. Telephone: (559) 488-3534.
Internal Revenue Service: Contact the Internal Revenue Service (IRS), so that a tax and employer I.D. number can be assigned if the business has employees. IRS will also provide a withholding schedule if you have employees. Contact the IRS - 5104 N. Blythe Ave. Fresno, CA 93722. Telephone: (559) 452-3201.
State Income Tax: Contact the Franchise Tax Board - 12550 Mariposa Mall Fresno, CA 93721 Telephone: (800) 338-0505. You must also obtain a state tax number and withholding schedule, but only if you are taking on employees. Employment Development Department - 1800 3302 N Blackstone Ave # 155, Fresno Ca Telephone: (559) 230-4063
Workers Compensation Insurance: If your business has employees, you are required to carry Workers Compensation Insurance. Your insurance broker may be able to handle this, or contact: State Compensation Insurance Fund - 10 River Park Place East, Fresno, Ca 93720 Telephone: (559) 433-2700.

Building Permits:

If construction is involved, including major remodeling, local zoning ordinances should be checked by contacting City or County offices. A building permit or other permits and zoning validation may be required. Department of Public Works and Planning - 2220 Tulare Street, 6th Floor Fresno, Ca 93721

Business Name Registration:

To file your Fictitious Business name, it must be recorded with the Fresno County Clerk's Office - 2221 Kern Street. Fresno, CA 93721. Telephone: (559) 488-3428.

Special Permits:

Some business ventures may require special permits from the Health Department, Fire Department, Law Enforcement or other specialized authorities. For restaurants, city or county, contact: Environmental Health Services, Licensing and Certification. 7170 N. Financial Drive, Suite 110. Fresno, Ca 93720. Telephone (559) 437-1500 or 800-554-0351

Alcohol & Beverage Sales:

To obtain an alcohol and beverage license, contact the State of California Alcohol & Beverage Control - 43640 E Ashlan Ave Fresno, CA 93726.Telephone: (559) 230-3153 Employee Posting: If you need more information on wages hours, conditions of work and required State signs to post for employees, contact: Department of Industrial Relations, Division of Labor Standards Enforcement,

Finally, remember that some types of businesses are regulated by the Consumer Affairs Department: Sacramento, CA (916) 445-1254.

To get a copy of the California Permit Handbook, which contains information on areas that affect your business, such as pollution control or to use or natural resources, contact:

Department of General Services
Publications
2220 Tulare Street,Suite 1600
Fresno, CA 93721
Telephone: (559) 488-1721 Fax: (559) 488-1988
www.co.fresno.ca.us

Food Permit

If you are producing, handling, or distributing food products to the public, you may need this permit. Fees vary depending on the type of business. If you are caught operating without a permit, the fee is doubled. When starting a restaurant or food facility or making changes (such as remodeling), it is necessary to get a Plan Check.

Liquor License

You will need a license to sell liquor in your business. A limited number of new licenses are granted. You must fill out a pre-application and, if accepted, pay the following:

Beer/Wine for full restaurant - $300.00; $205.00 annual renewal fee
Beer/Wine for grocery store - $100.00; $34.00 renewal
Off Sale Liquor - $1274.00 transfer, $446.00 renewal
Bar - $1,250.00 transfer, $695.00 renewal

(Any pricing shown on this website is for informational purposes only. Actual prices may change at the discretion of each regulatory or government entity.)

Alcoholic Beverage Control Department
3640 E. Ashlan Ave.
Fresno, CA 93726
(559) 225-6334
FSO.Direct@abc.ca.gov
ABC Web Site

Seller's Permit (also know as Resale Permit)

If you sell a product you must collect sales tax and remit to the State. You do not have to collect a tax on services. There are regulations that govern certain types of businesses that are not "clear cut." For example, tailors offer both a service and a product. At a certain point they must collect tax on the labor. If you are in doubt as to whether or not your business falls under these types of regulations, contact the Board of Equalization.

Board of Equalization
California State Board of Equalization - Fresno Field Office
5070 N. Sixth Street, Suite 110, 93710-7504
Phone: (559) 248-4274
Fax: (559) 248-4279
Board of Equalization

State Income Tax / Corporation Registration

Contact the Franchise Tax Board for forms to file individual state income tax. Also, you must register here if you are a corporation:

Franchise Tax Board
2550 Mariposa Mall
Fresno, CA 93721
(800) 338-0505
Francise Tax Board

Employer Taxes

If you have employees, contact the tax office for a State Tax Identification #. Contact them also for disability insurance tax, state withholding tax, and unemployment insurance tax.
Ask for the California Employers Tax Guide (Form #DE44). California Tax Office - Fresno 1050 "O" Street, Fresno, CA 93721

Excise Tax and Environmental Fees

If you sell cigarettes, alcoholic beverages, energy, motor vehicle fuel, or deal with hazardous substances you must pay a special tax or fee. The local Board of Equalization can help direct you to the appropriate department:

Board of Equalization
California State Board of Equalization - Fresno Field Office
5070 N. Sixth Street, Suite 110, 93710-7504
Phone: (559) 248-4274
Fax: (559) 248-4279

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Funded in part through a cooperative agreement with the U.S. Small Business Administration and the University of California, Merced. All opinions, conclusions or recommendations expressed are those of the author(s) and do not necessarily reflect the views of the SBA. The Central California Small Business Development Center is funded in part through a subcontract between the California State University, Fresno Craig School of Business and the University of California, Merced under the current cooperative agreement with the U.S. Small Business Administration.