Business Tax Information and Director of Finance Rulings

Learn about Oakland Business Taxes and Director of Finance Rulings

• Business Tax Application Process Flow(PDF, 276KB)
• Minimum Wage & Labor Standards Enforcement Fee - Frequently Asked Questions (FAQs)(PDF, 125KB)
• Owner-Occupied Residential Landlord Business Tax Refund Frequently Asked Questions (FAQs)(PDF, 159KB)
• Owner-Occupied Residential Landlord Business Tax Refund Petition Form(PDF, 136KB)
• Non-Profit Organization Business Registration(PDF, 139KB)
• Business Tax Low Income Housing Exemption Frequently Asked Questions (FAQs)(PDF, 90KB)
• Business Tax Low Income Housing Exemption Application Form(PDF, 163KB)
• Business Tax Requirements(PDF, 128KB)
• Business Tax Refund Request Form(PDF, 115KB)
• Request For Business License Exemption For Lessor Of Commercial Property(PDF, 135KB)

Director of Finance Rulings

The following Director of Finance rulings were written to clarify or resolve issues that have arisen which affect certain sections of the Business Tax Ordinance. Click on each item to learn more about that ruling

• Director of Finance Ruling 1(PDF, 5KB)
  Tax Payment Procedures for Short-Term or Infrequent Events classified as Recreation and Entertainment
• Director of Finance Ruling 2(PDF, 6KB)
  Classification for Taxation for Hotel or Motel Businesses
• Director of Finance Ruling 4(PDF, 5KB)
  Dual Classification for Construction Contractors
• Director of Finance Ruling 5(PDF, 5KB)
  Business Tax Classification for Health Facilities
• Director of Finance Ruling 6(PDF, 5KB)
  Gross Receipts Reporting and Taxation of Real Estate Brokerage Firms/Offices
• Director of Finance Ruling 7(PDF, 6KB)
  Apportionment of Gross Receipts of Radio and Television Broadcasting Companies
• Director of Finance Ruling 8(PDF, 4KB)
  Apportionment of Gross Receipts of Newspaper Publishing Companies
• Director of Finance Ruling 9(PDF, 5KB)
  Apportionment Guidelines for the Classification of Professional/Semi-Professional Connected Businesses and Personal Services
• Director of Finance Ruling 10(PDF, 144KB)
  Apportionment of Gross Receipts for Classification of Retailers, Grocers, Auto Dealers, Wholesalers, Manufacturers, Cannabis Related Businesses
• Director of Finance Ruling 11(PDF, 7KB)
  Commission Merchants, Commission Brokers, Commission Agents Dealing in Tangible Personal Property
• Director of Finance Ruling 12(PDF, 7KB)
  Transfer of Business Tax Certificatei
• Director of Finance Ruling 13(PDF, 4KB)
  Transportation Agents, Brokers, Tour Arrangers, Etc.in
• Director of Finance Ruling 14(PDF, 4KB)
  Sublease of Real Property
• Director of Finance Ruling 15(PDF, 6KB)
  Limited Equity Housing Cooperatives
• Director of Finance Ruling 16(PDF, 6KB)
  Procedures for Changing the Industry Classification of a Business(es)
• Director of Finance Ruling 17(PDF, 6KB)
  Assessment of Penalties and Interest on Tax Liabilities Resulting from Changing the Industry Classification of a Business(es)
• Director of Finance Ruling 18(PDF, 5KB)
  Retailers/Wholesalers Earning Finance and Other Charges on Deferred Payment Accounts
• Director of Finance Ruling 19(PDF, 5KB)
  Non-Tax Exempt Transactions
• Director of Finance Ruling 20(PDF, 6KB)
  Gross Receipts of Persons Acting as Agent or Trustee
• Director of Finance Ruling 21(PDF, 11KB)
  Affirming the Methods of Establishing and Applying Assessments/Estimates Due
• Director of Finance Ruling 22(PDF, 7KB)
  Gross Receipts and Taxation of Businesses in Process of Being Sold, Transferred or Liquidated
• Director of Finance Ruling 23(PDF, 6KB)
  Exemptions for Transfers to Non-Profit Tax Exempt Entities
• Director of Finance Ruling 24(PDF, 5KB)
  Contracted Services
• Director of Finance Ruling 25(PDF, 6KB)
  Filing an Estimated Return
• Director of Finance Ruling 26
  Pending
• Director of Finance Ruling 27(PDF, 10KB)
  Exemption for Gross Receipts of Not-for-Profit Community Service Organizations
• Director of Finance Ruling 28(PDF, 50KB)
  Exemption for Major Renovations
• Director of Finance Ruling 29(PDF, 11KB)
  Unconstitutional or Illegal Tax Provision
• Director of Finance Ruling 30(PDF, 625KB)
  Individuals who are Independent Contractors
• Director of Finance Ruling 31(PDF, 57KB)
  Brokers Located Outside of the City
• Director of Finance Ruling 32(PDF, 201KB)
  Management Companies and Gross Receipts
• Director of Finance Ruling 33(PDF, 138KB)
  Parking Tax Ordinance Clarification
• Director of Finance Ruling 34(PDF, 173KB)
  Application of Sugar-Sweetened Beverage Distribution Tax on Beverage Products First Distributed into the City of Oakland and Subsequently Redistributed Outside the City
• Director of Finance Ruling 35(PDF, 140KB)
  Low Income Housing Exemption Filing Due Date