Compliance Information
Licenses, Permits, and Other Regulations
One of the most confusing aspects of starting a business is the maze of government regulations. While this process may be intimidating, it is important to do it correctly, since noncompliance can result in costly penalties. It is YOUR responsibility to adhere to any and all regulations applicable to your business. If you are not sure about something...ASK!
Our knowledgeable professionals can improve the potential for your business success with information & assistance regarding the following:
- County & City Offices
- Business & Miscellaneous Licenses, Etc.
- Other Permits and Requirements
- Permits Handbook
- Food Permit
- Liquor License
- Sellers Permit (Resale Permit)
- Excise Tax and Environmental Fees
- State Income Tax/Corporation Registration
- Employer Taxes & Workers Comp insurance
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
www.co.fresno.ca.us
Business License
If the business locates within Fresno's incorporated area, contact: City of Fresno - 2600 Fresno Street Fresno, CA 93721 Telephone: 559-621-8000
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