Initial application must be submitted with a check for the application fee and the annual fee (or applicable flat rate fee).

ANNUAL FEE:

Gross receipts accounts opening between April 1st and September 31st		$30.00
Gross receipts accounts opening between October 1st and March 31st		$15.00 (Prorated)
Home Occupation Permit: (Issued by the Planning Dept. for Home Based business in the City of Ceres)		$20.00 1st yr.
Home Occupation Permit renewal fee:		$13.00

FLAT RATE ACCOUNTS: Quarterly fees vary depending on the type of account Flat rate accounts have no annual fee. They are billed in advance and receive a license each quarter, after payment is received. The quarterly rate is determined by the type of business. Examples of flat rate accounts are: (businesses located outside of Ceres city limits) merchant patrol services; amusements; soliciting/peddling; vehicle food sales; delivery; yard care & janitorial. Out of town contractors are gross receipts accounts (Businesses located in Ceres city limits) day nurseries (8 or more children); rental or lease property. City of Ceres Schedule of Business License Fees and Taxes.

THE BUSINESS LICENSE YEAR FOR GROSS RECEIPTS ACCOUNTS IS FROM APRIL 1st THROUGH MARCH 31st

Declarations of gross receipts will be mailed at the end of each quarter. They must be signed and received by the City of Ceres by the delinquent date to avoid penalties. Postmarks are not honored. The minimum payment is $30.00 per quarter. If gross receipts are zero no tax is due. Please enter the zero on the gross receipts line. All accounts are required to submit signed declarations at the end of each quarter even if no tax is due.

There is one exception to the $30.00 minimum per quarter. If the business anticipates earning less than $2,000.00 per year, an additional $30.00 may be paid when opening the account. This results in an annual fee of $60.00, billed at the beginning of each business license year. Gross receipts must be reported quarterly. If the gross receipts exceed $2,000.00 in the year, the account will be billed the minimum $30.00 per quarter.

HOME BASED BUSINESSES (IN CERES) are gross receipts accounts and require a Home Occupation Permit which is issued by the Planning Department

Retail Accounts are issued a Tax Area Code. The TAC number (Tax Area Code) for the City of Ceres is 50011. When you receive the forms from the State Board of Equalization to report your income and the sales taxes you received the TAC number should be on that form. If you are conducting business elsewhere, or are moving into the City of Ceres, be sure to use this code when reporting income earned in the City of Ceres to the State Board of Equalization.

If you have any questions please do not hesitate to call me at (209) 538-5768.

Quincy Enfield
Business Licensing

APPLICABLE DOCUMENTS:
Business License Application form
Schedule of Business License Fees and Taxes