TAX GUIDELINES 

The voters of San Benito County approved Measure H, the San Benito County Business License Tax, in November 2018. This tax took effect July 1, 2019 in the unincorporated area of the County.

The Business License is for businesses conducting businesses in the unincorporated area of San Benito that do not meet the definitions under the exemptions. Each qualifying business falls into a CLASS for calculation purposes.

All classes, except CLASS D, are subject to a Base Rate of $118.80 PLUS an amount multiplied by the average number of employees.

Please refer to the following pages of definitions and class rates to determine your business’s amount due.

For the complete ordinance, press the link SBC Business License Ordinance.

TERMINOLOGY 

AVERAGE NUMBER OF PERSONS EMPLOYED – during the 3 month period of maximum employment.  Excluding temporary seasonal employees not employed for a period in excess of two weeks.

BUSINESS includes all professions/trades/occupations and callings carried on in the unincorporated area of the County of San Benito for profit or livelihood, or those conducted by the exercise of corporate of franchise powers.  BUSINESS  also includes, without limitation, every kind of commercial enterprise, and including the operation of games, machines, or mechanical devises in the unincorporated area of the County of San Benito.

CONSTURCTION CONTRACTOR BUSINESS – all business activities carried out by the construction contractors.

DEPLETED MINERALS. Depleted minerals means finished mineral products excavated or removed from within the county and shall be measured by the weight of the FINISHED PRODUCT(S). For purposes of assessing the business license tax DEPLETED MINERALS shall be measured at the time the minerals are sold, are transported out of San Benito County, or are used on any project within San Benito County; whichever occurs first.

EMPLOYEE – A person who works for an employer, where right or control exists.

ITINERANT VENDOR. All persons, both principal and agent, who engage in the temporary and transient business in the unincorporated are of the count, providing services, selling articles of wearing apparel, dry goods, fancy foods, notions, jewelry, cutlery, groceries, harness, machinery, vehicles of all kinds, hardware, photograph(s), tinware, mill products or merchandise of any class or character with the intentions of continuing the business in such area of the county for a period of not less than one day and not more than 90 days. There is no fixed place for business, or hire, lease or occupy, any room or building, or business solicited by means of samples or delivery from house to house shall be relieved under the ordinance.

PERSON. All domestic and foreign corporations, associations, syndicates, joint stock corporations, LLCs, partnerships of every kind, clubs, businesses or common law trusts, societies and individuals transacting and carrying on any business in the unincorporated are of the county, other than as an employee.

PROFESSIONAL. Any person engaged in business or activity characterized by or conforming to the technical or ethical starts of a profession:

Accountant, Appraiser, Architect, Assayer, Attorney, Chemist/pharmacist, Chiropractor, Consultant, Dentist, Dermatologist, Designer, Electrologist, Engineer, Chemical, Civil, Electrical, Hydraulic, Mechanical, Mining, Structural, Entomologist, Geologist, Insurance agent, Landscape architect, Optician, Optometrist, Osteopath, Physician, Physiotherapist, Podiatrist, Real estate broker, Radiologist, Surgeon, and Veterinarian.