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Visit the Business License Fees and Taxes web page for more information. You may also visit our office located at 1010 10th Street in Modesto on the second floor suite 2100.
You can pay your business license in person or online using our online portal.
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These are the forms that would need to be attached to your business license renewal depending on the type of business. These forms should be filled out, saved to your device and uploaded to the online renewal portal.
Subcontractor Adjustment List (PDF)
This form is for General Contractors to adjust the amounts paid to a licensed sub-contractor. General Contractors must fill this form out and attach it to their renewal to be allowed this adjustment.
Apportionment Worksheet (PDF)
A taxpayer may reduce total receipts from the operation of business or from work performed in the City by a percentage that represents activities that occur outside the city. If you believe this applies to your business please complete this BL-2 Apportionment worksheet.
Refunds for overpayment will be processed within four weeks. In the event of a balance on previously unpaid taxes, any refund due will be applied towards this balance. Refunds will be issued in the form of a check.
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Although you do not pay Mill or DID tax, you must report your gross receipts (even if they are zero) to keep your license current and active.
$5000 X .002 = $10
For a list of allowed Adjustments, see the back of the Declaration of Gross Receipts form or contact the Business Licensing Division. Be sure to write the adjustments on the appropriate lines on the back portion of the form that is returned to the city.
Each partner is required to complete a Home Business Agreement application for each one of their Modesto addresses.
Yes. You must report your gross receipts as zero either online or by signing, dating, and returning the Declaration of Gross Receipts form that was mailed to you, so that your license will remain current and active.
Hotel owner will need to fill out a business license application and a Transient Occupancy Registration Permit Application.
Yes, the business licenses account requires a $100 deposit. The transient occupancy registration account requires a deposit that shall not be greater than twice the business’s estimated average liability for the period for which the business files returns or ten thousand dollars ($10,000), whichever amount is the lesser.
Hotel Transient Occupancy Tax (TOT) deposits are refundable upon the close of your business. Business License deposits may be requested after two consecutive full fiscal quarters of operation are reported and paid by the due date. Refund requests must be made in writing.
TOT is a tax collected from guests that occupy or have a right to occupy a living space or establishment for 27 days or less. This tax must be remitted to the City of Modesto.
TOT is currently nine percent (9%) of the rent and must be collected by the operator from the guest.
A list of lodging fees which should be captured as part of the definition of “rent” and subject to the City’s Transient Occupancy Tax (TOT) can be viewed on the Exemptions to Transient Occupancy Tax (TOT) web page.
TOT must be reported and paid in our office, online, or postmarked by the 20th day of the close of each month.
As the operator, you are responsible for paying your quarterly mill tax of .002 based on your Gross Receipts. The mill tax is not a fee that is collected from the guest.
Mill taxes must be reported and paid to the City within one calendar month of the close of each reporting period.
Mill Tax reporting periods and payment schedule:
You can pay your TOT and Mill Taxes in person, via mail, or online.
In person payment can be made Monday through Friday, 8:30 a.m. to 4:30 p.m., except for holidays, at:
1010 10th Street Suite 2100 (2nd floor)Modesto, CA 95354
TOT & Mill Tax payments can be mailed to our office along with the TOT reporting form and the Declaration of Gross Receipts Form. Payments postmarked after the due date are considered late and will accrue penalties.
Mail payments to:
Business LicensePO Box 3442Modesto, CA 95353
Pay your Taxes Online
TOT tax payments and Mill tax payments are made separately. For TOT tax payments you will need to contact our office to provide you with the account number and the pin required to make the online TOT tax payment.
Yes, you must file your Transient Occupancy Tax report and report your gross receipts by filing the Declaration of Gross receipts, even if they are zero, to keep your license current and active.
If you have any questions, reach out to the City of Modesto by emailing BusinessLicenses@modestogov.com or calling 209-577-5389.