In response to COVID-19 Pandemic, The Manhattan Beach City Council has EXTENDED the Business License Tax Filing & Payment Deadline to JUNE 30, 2020.
Please contact the Revenue Service Division at (310) 802-5558 option 2 or view the City Press Release for additional information WE ARE HERE FOR YOU!
Animal License Renewals are due September 30th.
If you do not receive a renewal notice by September 1st, please contact the Finance Department to obtain a duplicate copy (310) 802-5559.
All dogs 4 months or older must be licensed, as required by City Municipal Code. Cats may be licensed upon request, although the license is not required by the City.
The New Dog License Application is available on-line and at the Cashier at City Hall (1400 Highland Avenue, Manhattan Beach CA 90266).
Your original application, along with payment, must be accompanied by a copy of the current anti-rabies certificate and certificate of sterility, if applicable (send copies only).
The annual license fee for intact animals is $52.00 and for sterilized dogs (spayed/neutered) is $20.00. If you have spayed or neutered your dog, please supply a copy of the Certificate of Sterility with your application in order to receive the discount.
The dog licensing period is from September 1st through August 31st and licensing fees for new dogs are prorated quarterly. Please contact the Finance Department at (310) 802-5559 for the correct amount due and to address any other questions, prior to mailing in your application.
**Please Note: Effective January 1, 2012, due to changes in the State and County rabies laws, exemption from rabies vaccination can only be granted by the County Veterinary Public Health Department. More information and the Application for Exemption is available from your local veterinarian.**
The Manhattan Beach Municipal Code requires all businesses operating in the City to pay an annual business license tax. The business license tax year begins March 1st and ends the last day of February the following year. For new businesses the Business License tax is prorated quarterly.
In-town businesses must apply in person at the City Hall Cashier (Community Development Department approval is required). Out-of-town businesses, such as Contractors and Sub-Contractors, can file in person or through the mail to the City of Manhattan Beach, Business Licensing, 1400 Highland Avenue, Manhattan Beach, CA 90266. For additional instructions and tax rates please call (310) 802-5559.
PLEASE NOTE: In-town businesses must apply in person. (Community Development Planner must Approve)
In addition to a Business License, home-based businesses need a one-time Home Occupation Permit from the Community Development Department; permit application must be filed in person.
The Business License tax is paid in advance. Some businesses pay a flat business tax. Most businesses pay the Business License tax based on their calendar year gross receipts, which includes a base tax is paid plus a percentage based on the total gross receipts that were collected for the previous calendar year. A new business may pay the initial tax based on estimated gross receipts; after the first year this tax will be adjusted based on the actual gross receipts. Businesses renewing based on gross receipts must include supporting documentation, such as a Schedule C, Profit & Loss Statement or State Board of Equalization return, with their annual business license renewal.
Business License Tax Rates by Category: 2020-2021 Business License Tax Rates (PDF)
Renewals are mailed out in February and are delinquent if received on or after May 1st – if you change your mailing address you must promptly notify the Business License Office at (310) 802-5559. If you do not receive a renewal notice by March 1st, please contact the Business License Office to obtain a duplicate copy. Failure to receive a renewal notice does not relieve the business owner of the responsibility to renew the Business License.
Other Licensing Resources:
The City requires the completion and approval of a Sub-Contractor listing as a condition of finalizing the planning and building of City developments. All Contractors and Sub-Contractors working on a project in the City must have a valid City of Manhattan Beach Business License for the dates during which they are working.
A blank Sub Contractor List Form is available below. Copies of this form are also available at the Cashier counter in City Hall. Sub-Contractor lists should be completely filled out prior to submitting the list to the Finance Department. The Sub-Contractor list may take up to 5 days to review. Incomplete Sub-Contractor lists may take longer to be processed or may be returned to the submitter to complete.
A listing of Contractor/Sub-Contractors’ City Business License numbers is available below and at the Cashier counter in City Hall. Please note: while the Sub-Contractor Book lists the City Business License number, it is not a confirmation that the Sub-Contractor's City Business License was valid for the dates during which they were working in the City.
Sub-Contractor Book (PDF) - updated periodically
General Contractor/Owner-Builder shall require all Sub-Contractors working on the project to have a current Manhattan Beach Business License before permitting them to begin work for the duration of the job, per Manhattan Beach Municipal Code Section 6.01.300.
The Revenue Services Division administers the collection of Transient Occupancy Tax (TOT) for Hotels and Motels in the City. The authority to levy TOT is granted to the legislative bodies of both cities and counties by California Revenue and Taxation Code 7280. The authority to collect TOT is generally granted to the County Tax Collector by the Board of Supervisors.
Manhattan Beach Municipal Code Section 8.20 requires operators of commercial lodging establishments to levy, collect, and remit the City's 10% Transient Occupancy Tax (TOT) from those renting the lodging:
For the privilege of occupancy in any hotel, each transient shall be subject to and shall pay a tax in the amount of ten percent (10%) of the rent charged by the operator. Such tax shall constitute a debt owed by the transient to the City which debt shall be extinguished only by payment to the operator or to the City. The transient shall pay the tax to the operator of the hotel at the time the rent is paid. (MBMC 8.20.020).
"Transient" shall mean any individual who exercises occupancy or is entitled to occupancy by reason of concession, permit, right of access, license, or other agreement for a consecutive period of thirty (30) days or less. Should the tenancy of any individual at a "Hotel" as defined above exceed thirty (30) days, the tax shall be imposed on the first thirty (30) days of said tenancy, but shall cease being imposed on the thirty-first (31st) consecutive day and for every consecutive day of tenancy thereafter (MBMC 8.20.010D).
TOT Remittance Form (Fillable)
TOT MB Municipal Code (MBMB 8.20)
For additional information please contact the Finance Department at (310) 802-5559.
Short Term Vacation Rentals in Residential Zones are Prohibited:
The City Council, at its regular meeting on June 16, 2015, conducted a noticed public hearing for proposed amendments to Chapter 10.12 (Residential Districts) and related Code Sections to regulate commercial and transient uses in residential zones, clarifying that these uses are prohibited in residential zones.