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Apply for a Business Operation Tax Account (BOT)

The City of Sacramento does not issue a business license.  All businesses that operate in the City must pay a business operation tax.  Follow the steps below to apply for your business operation tax account.

Business Operation Tax Account

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  1. Complete a BOT application.This is a tax levied on all businesses that operate in the City of Sacramento and is paid annually.
  2. Working from home? If you operate your business from your residence, you will need a home occupation permit in addition to the business operation tax.  The home occupation permit is a one time fee. Become familiar with the home occupation permit requirements and restrictions before you apply. Your home occupation permit application must be submitted along with your business operation tax application.
  3. Submit your application(s) in person or by mail to Revenue Division 915 I Street, Room 1214, Sacramento, CA 95814. 
  4. Fees are due at the time of application.  You can find explanations of the fees for the different business types here.    You may also use the Business Tax Calculator below.  The business operation tax is an annual fee.  The home occupation permit is a one time fee.
  5. What happens next?  Your new business application is routed to the Community Development Department to ensure that the business will be conducted in an appropriately zoned location.
  6. After your business receives zoning approval, you will be mailed a business operations tax certificate.
  7. For questions regarding the status of your application or renewal, you may contact Revenue Services, weekdays, 9 am to noon at (916) 808-8500.

Business Tax Calculator

Description Amount($)
BOT 0
State Fee 1
Business Improvement Area 0
Total 0