County State and Other Permits
Permits and Tax Requirements
Internal Revenue Service
All business must file tax returns and you may need to report certain business information to the IRS. You must obtain a TAX INDENTIFICATION NUMBER (TIN). Many small businesses also need an EMPLOYER INDIDENTIFICATION NYMBER (EIN) even if they do not have employees. Businesses that produce or sell certain products such as alcoholic beverage, guns, chemicals, tobacco, etc. must pay EXCISE TAXES. Inquire at:
United States Internal Revenue Service
Federal Building
1301 Clay Street, Suite 160S, Oakland, CA 94612
(800) 829-1040
Hours 8:00 to 4:30 Monday thru Friday.
Employment Development Department
The State of California has specific requirements for taxes and insurance regarding an employee(s). You must register with the Employment Development Department (EDD) within 15 days of paying more than $100 in wages per calendar quarter to an employee. If you hire an employee(s), the following requirements apply:
- Withholding State Disability Insurance
- Withholding State Personal Income Tax
- State Unemployment Insurance
- Employment Training tax
Inquire at: Employment Development Department
Employment Tax District Office
770 Edgewater Drive, Suite 100, Oakland, CA 94621-3025
(510) 577-2369
Note: If you have already applied to the State Board of Equalization for a State Sales Tax permit, you application to EDD has been made automatically.
Worker's Compensation Insurance Agency
All employers are required to carry workers compensation insurance that covers employee(s) for work-related injuries. You may obtain an insurance policy at any insurance company that issues worker's compensation insurance or at the state Compensation Insurance Fund. Inquire at:
State Compensation Insurance Fund
2955 Peralta Oaks Court, Oakland, CA 94605 -2991
(510) 577-3000
Hours: Monday thru Friday, 8:30am to 4:30pm
Fictitious Business Name
You must file a petition with the Alameda County Recorder's Office (Fictitious Business Name section) if your business name is invented or fictitious. For fee schedule
and other information, inquire at:
Alameda County Recorder's Office
1106 Madison Street, 1st Floor, Oakland, CA 94607
(510) 272-6363
Hours: Mon. thru Friday, 8:30am to 4:30pm
Seller's Permit
Most businesses that sell or lease goods must apply for a Seller's Permit or Resale Number. There is no fee for a Seller's Permit but you may have to post a security deposit to guarantee payment of the sales tax. Wholesalers should obtain a Wholesalers Certificate and manufactures pay a use tax that is based upon estimated first quarter earnings. Inquire at:
State Board of Equalization
1515 Clay Street, Suite 303
Oakland, Ca 94612
(510) 622-4100
Hours: Mon. thru Friday, 8:00am to 5:00pm
Health Department Permits
Must be obtained before starting any retail food business such as restaurants, cafes, and markets.
Alameda County Environmental Health Services
1131 Harbor Bay Parkway
Alameda, CA 94502
(510) 567-6700
Hours: 8:30 to 5:00 Monday Thru friday
Department of Alcoholic Beverage Control
Business owners intending to sell alcoholic beverages must obtain applicable license from:
Department of Alcoholic Beverage Control
State Building
1515 Clay Street, Suite 2208, Oakland, CA 94612
(510) 622-4970
Hours: 8:00 to 5:00 Monday thru Friday
State of California License and Permitting Office
Over 40 Bureaus license specifics types of businesses such as contractors. Call or visit this office to determine if you require a state license.
Consumer Affairs Information Center
Sacramento , CA
(800) 344-9940
California Department of Commerce
Office of Small Business
Sacramento, CA 95814
(916) 445-6545
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