County of Marin Department of Finance, Central Collections — Business Licenses

Business License (Business License Tax) — unincorporated Marin County

County Code §5.54.020(b) makes it unlawful to carry on any business in the unincorporated area of Marin County without first obtaining a valid license and paying the license tax. §5.54.030 states that the chapter is 'enacted solely to raise revenue for general governmental purposes' and 'is not intended to license or tax for regulation.' A business inside one of the 11 incorporated cities and towns is outside this tax and follows that city's or town's own business licensing. The tier amounts above are copied from §5.54.120 of the Municode version of May 29, 2026. The code's class lists place 'Automobile repair and services', 'Construction—General and special contractors and operative' and 'Retail trade' in Class A, 'Beauty shops, barbers, hairstylists' in Class B and 'Medical and health services' in Class C. The code does not name restaurants or veterinary practices; the Department of Finance's Business License Tax Schedule page (updated August 17, 2026) places 'Restaurants/Catering' in Class B, 'Veterinary services' in Class C and 'All business not specifically listed elsewhere' in Class B, and under §5.54.150 the collector assigns an unlisted business the classification it finds most nearly comparable. For the Class B tier of $100,001 to $250,000 this record follows the code's $200. Under §5.54.190 no license is required of a nonprofit organization whose receipts are wholly for its own benefit, and under §5.54.200 none is required of a person drawing social security benefits whose gross receipts do not exceed the limit in 42 U.S.C. §403(f)(3), or of minors and adults over 65 with gross receipts under $2,000 a year. Apply through the Department of Finance's online Business License Application.