Our application is available as an online form or as a printable form... You can file the online form and pay the application fees and any initial tax by credit or debit card through our online payment site. You can file the printable application by mailing the application and payment of the $11.00 fees (application processing fee and state-mandated fee). If mailing the application, make your check or money order out to “City of Fresno” and mail the payment and application to the P.O. Box mailing address listed on the application. If there are any additional requirements, we will contact you. Or you can file the application by coming into our public counter.

We are located in Fresno City Hall, at Tulare Street and P Street, First Floor, Room 1096. Our office hours are Monday – Friday, 9:00 a.m. On the third Friday of every month our office hours are 9:00 a.m. Please DO NOT FAX the application since we cannot process an application without payment. The rental of residential property and the leasing of commercial property are considered business activities.

Access information about how to start your own business, apply for a business tax certificate, pay your tax payment online, start the approval process for business permits, download forms, look up information about existing businesses, view new business license recipients or use our Business Directory. Our Frequently.

Any revenue generated from these activities is taxable by the City of Fresno Business Tax Division. A separate tax certificate is required for each property, unless the properties are contiguous (the properties share boundary lines). Residential Property: By City Controller’s ruling, a person or entity renting, leasing, or subletting four or more separate living units shall be considered subject to City of Fresno Business Tax. For example, if you own two single family homes and a duplex (four living units), you are obligated to pay tax on the revenue you collect from the four units. If you own a duplex and one single family home (three living units), you are exempt from paying tax. The living unit you live in is exempt from this rule and should not be counted as one of the four living units.

With a few exceptions, taxes are due within 30 days following the end of a business tax renewal period. Most tax certificates are renewed every six months and some are renewed on an annual basis. Tax return forms are mailed to the business’ mailing address. However, the tax is due whether the form is received or not. Late fees of at least 20 percent are assessed for tax balances not paid by the due date bases on postmark. This percentage is cumulative and is applied to every 30 day period (not to exceed three [3] periods for 90 days). You can call the Better Business Bureau to register complaints about a business.

Our section collects taxes from businesses, but in most cases we do not monitor how a business is run. Certain types of businesses, however, are required to obtain a business permit in addition to the business tax certificate, and our section issues those permits. Examples of these types of businesses are taxi drivers, taxi companies, mobile vendors, funeral escorts, and businesses with billiard games or amusement devices. If you have a complaint about a business in these categories, call Customer Service. You can change your mailing address or business location, report that your business is closing, or report other changes to your business by calling. You can report the changes in writing on your business tax return, or by letter.

(Be sure that any written changes are signed by the owner or their agent, dated, and that a daytime phone number is provided.) You can also update your account online. You must have your tax account number and web security code ready. You can obtain your web security code from your current tax return, or by contacting Customer Service at during normal working hours. It is the business owner’s responsibility to report changes and closes to our office. Businesses who pay taxes on a quarterly or a six-month basis receive the Business Tax Certificate as the top portion of a single-page or four-page tax return form. The Business Tax Return is the rest of the single-page or four-page tax return.

Keep the Certificate, and send in the Tax Return by the payment due date. A current tax certificate should be posted at your place of business or carried with you when you conduct business in the City of Fresno. The certificate must be provided at the request of any authorized City of Fresno employee. Businesses who pay their tax on an annual basis will not receive their Tax Certificate until they have paid their annual tax. You can pay the current tax period renewal online by credit or debit card. You must have your tax account number, web security code, and your card number ready.

You can obtain your web security code from your current tax return, or by contacting Customer Service at during normal working hours. To pay by mail: If you pay a flat rate, and you are not required to report gross receipts, then simply write your account number on the face of your check, and mail it to the Attn: Mail Processing Clerk, PO Box 45017, Fresno, CA. If you are required to report gross receipts each period, and you have a copy of a previous period’s tax return, make a copy of it, line through the older reporting period dates (found on the instructions or coupon portion of the return), write in the correct reporting period dates, and initial the change.

Write “altered” at the top of the form. Then fill out the form with the correct information. Be sure to sign and date the form, and write your daytime phone number under the “prepared by” line. Then mail the form and check to Attn: Mail Processing Clerk, PO Box 45017, Fresno, CA.

If you do not have a copy of a previous period’s tax return, take a piece of paper and write down your account number, your business name, the reporting period, your gross receipts for that period, and the tax you believe is due. Sign, date and provide a daytime phone number. Then mail the form and check to Attn: Mail Processing Clerk, PO Box 45017, Fresno, CA. You can also file your tax return by coming into our public counter. We are located in Fresno City Hall, at Tulare Street and P Street, First Floor, Room 1096.

Our office hours are Monday – Friday, 9:00 a.m. On the third Friday of the month, our office hours are 9:00 a.m. Yes, but if you are required to report gross receipts to us, you also need to send us your Business Tax Return separately in order for your payment to be properly posted to your account. So, if the check will come from a different source than the completed Business Tax Return, follow these directions: • On the check, make sure your business account number appears on the memo line; • On the Tax Return, write “check sent separately” across the form, sign, date and provide a daytime phone number; and • Either fax the Tax Return to, Attn: Mail Processing Clerk, or mail it to Attn: Mail Processing Clerk, PO Box 45017, Fresno, CA. The mail processing clerk will make every effort to match your tax return with your bank-issued check.

It is a California state-mandated fee, written into law in October 2017. All cities in California, including the City of Fresno, are required to collect the fee from all businesses on behalf of the State of California. The fee in the amount of four dollars ($4.00) is collected when a business applies for or renews a tax certificate issued by the City of Fresno after January 1, 2018. This $4.00 fee is an increase of an existing $1.00 state-mandated fee, originally written into law in September 2012.

This is a list of the 100 largest cities in the U.S. State of California ranked by population, based on estimates for July 1, 2015 by the. Note: The population figures are for the areas of the listed cities, as opposed to,,. Also, the United States Census Bureau and the use different methods for estimating population, so state estimates will differ from those given here. Rank City Population County Image Description 1 4,145,980 Los Angeles is one of the of media, business, and.

It is the second most-populous city in the United States. It is also the home to renowned institutions covering a broad range of educational and professional fields, and it is one of the most substantial economic engines of the United States.

Los Angeles (and its district) leads the world in producing entertainment such as,, and. 2 1,409,081 San Diego sits in the extreme south of California on the border with. The city has miles of beaches and a number of U.S. Facilities as well as the. It is known as 'the birthplace of California' since it was the first European landfall and the first European settlement in present-day California. The city's economy largely relies on US defense and military-related industries, tourism, and some international trade.

It is home to a number of institutions of higher learning, including the, the,, NewSchool of Architecture + Design, and. 3 1,046,227 San Jose was founded on November 29, 1777, as one of the first towns in the of, which later became. The town of San Jose served 1849–1851 as the first state capital, when California gained statehood in 1850. After more than 150 years as an agricultural center, San Jose grew due to demand for housing from soldiers returning from, as well as the city's aggressive expansion policy during the 1950s and 1960s as it annexed large portions of land area which helped increase its population. By the 1990s, San Jose's location within the then-booming local technology industry earned the city the nickname Capital of Silicon Valley, and it hosts several prominent technology companies including and. San Jose is home to the 's in addition to 's, as well as.

4 874,887 San Francisco is a popular international tourist destination renowned for its beauty, cosmopolitan flair, steep rolling hills, and eclectic mix of and. The city is surrounded by water on three sides and has many famous landmarks, such as the,,, the and,, and. The city is well known for its left-wing politics and its diverse population, including large and long-established and communities. It is the most densely populated major city in California and is the second most densely populated major city in the United States, only after.

It is also the only consolidated city-county in the state of California. San Francisco is also home to the largest social media, technology, and biotech industries in the world.

The City is also ranked the most expensive city in the United States and stands third in the world. 5 520,052 Fresno is at the heart of the, a leading agricultural area of the United States and the world.

Fresno is the closest major city to and. Fresno is the largest inland city in California. It is the home of.

Fresno is also noted for its large and communities. 6 495,127 Sacramento has been the state capital of California since 1854. Once the state's second largest city, Sacramento was a major distribution center during the and was the western terminus of the.

The, where gold was first discovered in California in the middle of the 19th century, flows through the city. In the market boom between 2003 and 2008, the population of the metropolitan area reached close to 2.5 million people as suburbs such as,, and grew, making the Sacramento region the largest region in the California's. According to the 2010 census, Sacramento is the nineteenth most-populous metropolitan area in the United States.

Sacramento is home to the National Basketball Association's. Is situated in the city. 7 474,141 Long Beach is a coastal city in the metropolitan area. Long Beach partially borders the city of Los Angeles to its west and is home to the and the, which is docked in. The is one of the world's largest shipping ports. The city also has a large oil industry; oil is found both underground and offshore. Manufacturers include aircraft, automobile parts, electronic and audiovisual equipment.

It is also home to the headquarters for corporations such as Epson America, Molina Healthcare, and Scan Health Care. Long Beach has grown with the development of high-technology and aerospace industries in the area. The California State University system headquarters are in Long Beach, as is the second largest campus of the 23-school system,. 8 420,212 Oakland is a major port and is home to several major corporations, including and, as well as being the corporate headquarters for nationwide businesses like and. Attractions include, the, the,, the ridge line parks and preserves, and.

Oakland is also the home city of three of the Bay Area's major league sports teams—Major League Baseball's, the of the, and the, with the first two teams playing their home games as, while the Warriors play their home games. 9 373,640 Bakersfield sits at the southern end of the, an especially -rich area of California. Bakersfield is known for its musical achievements such as its own genre called the '. Bakersfield is also in close proximity with the.

10 350,742 Anaheim is the most populous city in Orange County and second largest in terms of land area (after Irvine); it is known for the location of the Disneyland Resort, sports teams(such as the Anaheim Ducks, which is located at the Honda Center), and its convention center. 11 334,909 Santa Ana is the county seat of Orange County and home to the famous, and. (Note: Photo shown is of South Coast arts district located in nearby Costa Mesa, CA. Santa Ana is located approximately 1/2 mile north of buildings in photo.) 12 322,424 Riverside is the most populous city of Southern California's region. Riverside is the birthplace of California's citrus industry and home to the (UCR). Its downtown is home to the, one of two historic landmark hotels in California. The Mission Inn Festival of Lights is said to be the third largest Christmas lights display in the nation.

[ ] 13 307,073 Stockton is at the heart of the and is sometimes considered the divider between the and the. For much of the later 19th century, starting with the, Stockton was one of the largest cities in the state, for a while the third largest city.

With a sea port on the, it was an important agricultural and shipping center, roles which it continues to fulfill. Stockton is the home of the. 14 265,757 A suburban city of San Diego, Chula Vista is just 7 miles (11 km) from the border. It is one of the most economically and culturally diverse cities in. It is the second largest city in California not near a river (San Francisco is the first). 15 256,927 Irvine is a, mainly developed by the since the 1960s. Irvine is home to the (UCI) and to a number of corporations, particularly in the technology sector.

It is regarded for its good schools, jobs and housing by CNNMoney.com, for low crime by the, and the Census Bureau ranks Irvine highly in median income. 16 232,206 Fremont was created as a single city in 1956, from the unification of several unincorporated communities that had historically been small but grew rapidly in the years after. It is located in the just north of San Jose/Silicon Valley in the East Bay. Fremont is home to the, producing electric cars. 17 216,108 San Bernardino is the second largest city in the metropolitan area of California, and the county seat of, the largest county in geographic area in the 48 contiguous states. San Bernardino is home to (CSUSB) and a number of corporations in addition to the.

San Bernardino is the gateway to the, including its ski resorts and numerous lakes. 18 211,266 Modesto is in the center of the east of San Francisco and south of the capital Sacramento. The city is surrounded by fertile. Its population is growing fast due to affordable housing in the area and is quickly becoming a bedroom community for commuters to Sacramento, Fresno, and the. 19 207,460 Founded in 1913, Fontana remained rural until a mill was built during.

The city is now a regional hub of the trucking industry, and home of the. 20 207,254 Oxnard is one of only a handful of cities in the state that is the largest in its county, but not the. It is an important agricultural center, with its distinction as the strawberry and lima bean capital of California. Oxnard has a scenic, relatively uncrowded coastline. 21 204,198 Incorporated in 1984, Moreno Valley lies 65 miles (105 km) east of downtown Los Angeles, just north of. The city is home to the.

22 201,899 This Orange County coastal city is best known for its 8.5-mile (13.7 km) beach. Huntington Beach is often referred to as 'Surf City' due to its long association with the sport of.

23 201,020 Glendale is the focal point of the subregion and is home to a large community. 24 182,371 is just outside Santa Clarita. The city was incorporated in 1987 as the union of several previously existing communities, including,,, and. 25 175,691 The largest city in San Diego's North County, Oceanside is home to the longest wooden pier on the West Coast and is directly south of, the busiest military base in the United States.

26 175,393 Garden Grove is home to the second-largest community, as well as the. 27 175,236 Rancho Cucamonga was incorporated in 1977, as a result of a vote among the residents of the communities of,, and.

The city was ranked #42 in 's 'Best Places to Live in America 2006'. 28 175,155 Santa Rosa is the largest city in California's and the. The county seat of Sonoma County since 1854, it grew as a center of agriculture, shipping, and industry. It is today still an important local center of business and tourism. The city actually suffered the most destruction of the, which destroyed Santa Rosa's entire downtown.

Notable residents have included famed horticulturalist and cartoonist. 29 171,214 Ontario is the third principal city of the area of California, home to and the region's largest shopping mall,. 30 166,913 Elk Grove was a sleepy suburb of Sacramento until the housing boom of the 1990s and 2000s. Between the decades, the population has nearly tripled from around 50,000 to more than 150,000 inhabitants. The population has grown so much that Elk Grove has surpassed all of the other suburbs in size and inhabitants.

The city was rated the fastest growing city in the United States in 2006. About 15 miles (24 km) from downtown Sacramento, Elk Grove has emerged as a popular place for young families to live and commute to the job centers of the area. 31 164,226 Corona is one of the cities farthest west in the of Southern California.

It is known as the 'Circle City' due to Grand Boulevard's 3-mile (5 km) circular layout. It is one of the greatest residential cities in the Inland Empire, but also has a large industrial portion on the northern half. It is the headquarters of companies such as,,, and West Coast Customs (featured on 's ).

32 161,103 Lancaster started as a stop on the, and has grown into the fifth largest city in Los Angeles County. It began as a small farming community, and has since acquired a large and prosperous technology-driven sub-culture. Located in 'Aerospace Valley', it has always been on the cutting edge of technology, and is now aiming to become the nation's first net-zero city. [ ] 33 158,351 Commonly referred to as the 'Aerospace Capital of America', Palmdale is the birthplace of the,,,,,,, and many other aircraft that have been used in the, and air forces and airlines around the world. It is the sixth largest city in Los Angeles County and one of the fastest growing cities in the United States. 34 158,289 Hayward was an historic salt and agricultural processing center. Sea salt brand produced in Hayward were Oliver Brothers and Leslie Salt.

In food processing, Hunt Brothers' Cannery (later Hunt-Wesson Foods) produced canned and bottled tomato products, as well as canned peaches, apricots, and fruit cocktail. Since 1957 it has been the home of. 35 157,380 Salinas is an agricultural center and the hometown of famed writer and. 36 153,266 Pomona is located between the and the. The city is home of the, which hosts the, the largest county fair in the United States, among others.

It is home to the second largest polytechnic university in the United States,. Zebra 2 6 Keygen Mac Torrent on this page. 37 151,754 Part of the Silicon Valley, Sunnyvale is home to several large tech company headquarters such as and. 38 151,451 Situated in San Diego's North County region, Escondido is home to the. 39 148,475 Torrance, 21 square miles (54 km 2), is situated 11 miles (18 km) south of (LAX), 8 miles (13 km) north of the, 30 miles (48 km) west of and bounded by the on the west with 1.5 miles (2.4 km) of beach. Incorporated in 1921, it is the eighth largest city in. Torrance averages 12.55 inches (319 mm) of rainfall per year. 40 142,250 Pasadena is famous for hosting the annual and the.

The city is home to many scientific and cultural institutions such as 's, the, and the. 41 140,992 Unusual for cities in Orange County, Orange preserved many of its homes that were built prior to the 1960s, now located in the city's, whereas many other cities in the region demolished such houses in the 1960s. Orange is the home of.

42 140,847 Historically, Fullerton was a center of agriculture, petroleum extraction, transportation, and manufacturing. It is home to several educational institutions, notably the and. 43 130,269 Roseville is a suburb of Sacramento. It is very family oriented with many parks, bike trails, water parks etc., and in 2006 Roseville was named the healthiest city in America. Roseville is known for its high-end shopping including the Fountains, the Galleria (one of the biggest malls in northern California), and more. 44 130,104 Visalia is the oldest city between Stockton and Los Angeles. 45 129,339 Named after the many oak trees that grace the area, Thousand Oaks is the largest city in the area.

46 126,788 Simi Valley is a located in a. It is the site of the. 47 128,667 Concord is a major regional suburban center within the San Francisco Bay Area. The former was located to the north of the city. 48 126,215 Santa Clara is located in the center of and is home to the headquarters of,,,,, and many other high-tech companies.

It also is home to one of the largest theme parks in northern California,, and to, a stadium that currently serves as the home of the 's. 49 122,225 Victorville is located in the, at the southwestern edge of the. It is the site of the, formerly before it was converted to civilian use. 50 121,253 Vallejo was home of the, one of the most important naval shipyards in the country, from the 1850s until its closure in the 1990s. It was very briefly the capital of California in 1852. It is the largest city in Solano County, and the home of.

51 120,972 Noted as one of the most in the nation, the city is home to the, the oldest of the system. 52 116,732 El Monte lies in the region and was formerly a crossroad along the.

It is home to, one of the largest car dealerships in the world. 53 114,219 Located southeast of downtown Los Angeles, Downey is the birthplace of the and the site of the. 54 113,453 Carlsbad is an affluent, coastal resort city in the region. The city is mainly known for shopping, tourism, a booming high-tech industry, and resort living. 55 113,204 Since its incorporation in 1953, Costa Mesa has grown from a semi-rural farming community to a primarily suburban city with an economy based on retail, commerce, and light manufacturing. 56 112,970 Fairfield is the county seat of Solano County, but not the largest city in the county, which is. It is the home of and the jelly bean factory.

57 112,011 Forming the southwestern anchor of the Inland Empire region, Temecula is the heart of the. 58 111,666 Located southwest of downtown Los Angeles, Inglewood is home to the world-famous arena, landmark and the future, home of the 's and. 59 110,542 Located along the and known as 'The Gateway to the Delta', Antioch is a suburb of San Francisco, Oakland, and the rest of the San Francisco Bay Area. The town has seen an enormous amount of growth in the last 30 years, as the population of the Bay Area continues to grow, and real estate prices force families to move towards the outskirts of the Bay Area. In fact, it is located close enough to the Sacramento Metropolitan area that it can be seen to serve as a suburb of both Sacramento and the Bay Area. 60 109,830 Formerly just a small unincorporated town in the, Murrieta has become one of the fastest growing cities in the state. It is now largely a commuter town, with many of its residents commuting to jobs in San Diego County, Orange County, and the neighboring city of.

61 109,708 Richmond is located in western Contra Costa County along the eastern shores of. It has been called a company town based on its relationship with the, and it is the site of the. 62 109,708 Ventura, officially the City of San Buenaventura, is the county seat of Ventura County. Ventura Harbor is home to the headquarters of, and boats to the depart from there daily.

63 108,484 West Covina is a mostly middle class suburb located east of downtown Los Angeles in the eastern. 64 107,140 Norwalk is located southeast of downtown Los Angeles. It is home to.

65 106,562 San Francisco's southern neighbor, Daly City houses the famous (which many people mistakenly believe is in San Francisco), as well as the largest Filipino population outside of the. 66 105,319 Burbank is nicknamed the 'Media Capital of the World' for being the home of many media and entertainment production companies, including,,,,,, and. 67 105,093 Santa Maria, the largest city in Santa Barbara County, is in the heart of the and is known for their famous Santa Maria Style Barbecue., and are in the city. 68 104,180 Clovis is the second largest city in Fresno County. Lying at the foot of the mountain range, which includes,, and national parks, Clovis has been known as the 'Gateway to the Sierras'.

69 103,679 El Cajon is located east of San Diego. Nestled in a valley surrounded by mountains, the city has acquired the nickname of 'The Big Box'. 70 103,536 San Mateo is one of the larger suburbs on the. 71 103,132 Rialto is home to four major regional:, which serves stores across the entire,,, and 72 100,890 Vista is located just 7 miles (11 km) inland from the Pacific Ocean in northern San Diego County.

The city has more than 25 educational institutions, and a business park home to over 800 companies. 73 100,314 Jurupa Valley was incorporated July 1, 2011. 74 98,462 An inner suburb of Los Angeles, Compton is known for its large and communities. The city is home to Richland Farms, one of the last urban farming communities in the Los Angeles metro area, and is also almost universally considered to be the birthplace of. 75 97,156 Located in southern Orange County in the, Mission Viejo is considered one of the largest ever built under a single project in the United States. The city is mainly residential, although there are a number of offices and businesses within its city limits. 76 96,803 Vacaville is located nearly halfway between Sacramento and San Francisco.

It is home to several biotechnology/pharmaceutical facilities. 77 96,401 Located southeast of downtown Los Angeles, South Gate is part of the region of Los Angeles County.

In 1990, South Gate was one of ten U.S. Communities to receive the from the. 78 93,295 Hesperia is located in the region of the 15 miles (24 km) north of San Bernardino. 79 93,281 Carson is a suburb in the region of. It is home of, and the sports complex, housing both of the teams for, the. 80 93,220 Santa Monica, a famed beachfront city surrounded on three sides by Los Angeles, is home to a mixture of affluent, single-family neighborhoods, renters, surfers, young professionals, and students.

It is the site of the world-famous. 81 92,931 San Marcos is a suburb of San Diego and home of. 82 92,114 Westminster is known for its community, one of the largest in the United States. 83 91,842 Santa Barbara is a popular tourist and resort coastal city, known for its downtown -Spanish style architecture, coastal weather, beautiful mountain backdrops, and numerous sandy beaches. The city's economy includes a large service sector, education, technology, health care, finance, agriculture, manufacturing, and local government.

84 91,582 Located on the banks of the, Redding is the largest city in California north of Sacramento. It is the gateway to numerous recreation areas including, the, and.

It is also home to the, the world's largest sundial. 85 90,712 Historically a town with dozens of huge cherry farms and a Spanish missionary ranch, San Leandro today is a rapidly growing city of worldwide industries and a suburb of Oakland. 86 90,316 Chico is the retail hub of the mid-Sacramento Valley and is home to institutions such as,, and. 87 88,451 Hawthorne is a suburb of Los Angeles.

It was the home of Brian, Carl, and Dennis Wilson of the. Their boyhood home was demolished in the late 1980s during the construction of the, although it was honored by the dedication of the Beach Boys Historic Landmark (California Landmark 1041) in May 2005. 88 88,126 Located on the eastern edge of San Francisco Bay Area, Livermore is home of and the. It is the largest city in the area. 89 87,533 Indio is located in the region of the, 23 miles (37 km) east of and 134 miles (216 km) east of. Indio and its surrounding communities are regarded as a major agricultural center for and is the home of the world-renowned.

90 87,438 Whittier is part of the of Los Angeles County and is home to. 91 87,174 Menifee is a relatively new city, incorporated in 2008, which includes the communities of Sun City, Quail Valley, Paloma Valley and portions of Romoland in southwestern Riverside County. 92 87,127 Newport Beach is an affluent coastal city in Orange County, known for its beaches and surfing. Newport Harbor is the largest recreational boat harbor on the West Coast. 93 87,075 Tracy is the second most populated city in San Joaquin County.

Hp Pre Installed Programs On Mac on this page. The city experienced a growth spurt in the 1980s, becoming an exurb of the as more people looked for a more affordable alternative to Bay Area home prices and a less hectic lifestyle. 94 87,056 Citrus Heights is a suburb located northeast of Sacramento. 95 85,595 Chino and its surroundings have long been a center of agriculture and dairy farming, serving the considerable demands for milk products in Southern California and much of the southwestern United States. 96 85,551 Alhambra is located in the western region, east of downtown Los Angeles. 97 85,288 Redwood City, the of San Mateo County, is a technology center and deepwater port located on the. 98 83,861 Hemet, in the, is the home of the, one of the longest running outdoor plays in the United States.

99 83,270 Buena Park, in northwestern Orange County, is home of and several other tourist attractions. 100 82,492 Lake Forest, in inland Orange County is primarily suburban in character. See also [ ] • • • • • References [ ].