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Busines License Tax and Fee Schedule
Chapter 5.07 of the Chula Vista Muncipal Code establishes the Master Tax Schedule for Business Licenses, and can be accessed here.
Business License Tax and fee information is provided below to aid in calculating Business License Taxes and fees due. Any error or omission does not excuse business owners of any responsibility or liability when establishing a business in the City of Chula Vista. Review the entire schedule to determine what taxes and fees apply to your business.
If you have questions, please contact a Business License Representative at (619) 585-5624 or CVLicenses@chulavistaca.gov.
Quick Links:
 Business License Tax
Penalty Fees
Zoning Fees
Miscellaneous Special Fees
Special Business Classification Taxes and Fees
Business Types Requiring License Fees in Addition to Business License Tax
Professional Business Type
Apartments, Hotels and Motels
Downtown Improvement District (DID) Assessment
Fire Code Inspection Operational Permit Fees
Contact Us
Business License Tax
Business License Taxes are prorated quarterly at time of issuance, as follows:
| Business Type |
1st Qtr |
2nd Qtr |
3rd Qtr |
4th Qtr* |
Employee Tax** |
|
Businesses with 5 or fewer employees, with a fixed location in Chula Vista |
$25.00 |
$18.75 |
$12.50 |
$6.25 |
No tax for 5 or fewer employees |
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Businesses with more than 5 employees, with a fixed location in Chula Vista |
$52.50 |
$39.38 |
$26.25 |
$13.13 |
$6.50 per employee |
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Out of city businesses, with no fixed location within Chula Vista |
$52.50 |
$39.38 |
$26.25 |
$13.13 |
$6.50 per employee |
*Business license applications processed in the 4th quarter of the calendar year (October 1 through December 31) pay taxes/ fees for the 4th quarter of the current year and for all of the following year.
**When counting employees, DO NOT count business owner(s) as employees.
A Home Occupation Permit Application must be submitted with the Business License Application for all home-based businesses. A Business License Application for a home-based business cannot be processed without a completed Home Occupation Permit Application. Please see our Home Occupation Permit page for additional information.
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Penalty Fees
Business License Taxes are due in advance. Taxes not paid in advance are assessed a 10% penalty each month, up to 60%.
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Zoning Fees
A zoning review fee is required for all new businesses with a fixed location within the City of Chula Vista. This is a one-time fee, due at application.
| Business Type |
Zoning Fee |
| Home-based business |
$25.00 |
| Commercial address, not open for business at time of application |
$48.00 |
| Commercial address, open before application date |
$96.00 |
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Miscellaneous Special Fees
| Change of Classification |
$12.00 |
| Change of Location |
$12.00 |
| Doing Business As (DBA) Name Change |
$5.00 |
| Duplicate License, per copy |
$5.00 |
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Special Business Classification Taxes and Fees
The following Special Business Classifications are subject to the following tax schedule, in place of the Business License Tax shown above.
| Business Type |
Tax |
| Amusement Video, Weighing Machines |
$30.00 per year, per machine |
| Billboards & Bill Posting (Advertising) |
$75.00 per year, per billboard |
| Bingo License* |
$50.00 per year |
| Card room, per table |
Fee varies - paid quarterly |
| Closing Out Sale, first 60 days * |
$30.00 per location |
Closing Out Sale, 30 day extension
(max 1 extension)* |
$15.00 per location |
Dances for Youth
(requires adult-sponsored group payment) ** |
$15.00 per year, $5.00 per day |
| Ambulance Attendants/ Drivers |
$5.00 per year, per attendant |
Amps/ Other Devices for
Announcing and Advertising |
$10.00 per day, per vehicle |
| Handbill/ Sample Distribution |
$25.00 per quarter, $5.00 per day |
| Jewelry Sold at Public Auction** |
$100.00 per sale, per location |
| Junk & Secondhand Dealers** |
$200.00 per year, per location |
| Manufacturer, 5 or fewer employees |
$25.00 1st year, $52.50 per renewal |
| Manufacturer, more than 5 employees |
$52.50 + $3.25 per employee, per year |
| Massage Parlor, Bathhouse, Art Studio |
$250.00 per year |
| Pawnbroker** |
$200.00 per year |
| Pool & Billiard Hall |
$150.00 per year |
| Professional, In-City |
$25.00 1st year, $105 renewal |
| Professional, Out-of-City |
$105 per year |
| Promotional Event, Non-Profit (3 day max)** |
$5.00 per event |
| Real Estate Broker |
$25.00 1st year, $105 renewal |
| Real Estate Salesperson |
$25.00 per person, per year |
| Special Event (Carnival, etc.)* |
$250.00 per day |
| Taxicab Business* |
$150.00 per year |
| Taxicab Vehicle(s)* |
$25.00 per vehicle |
| Vending Vehicle |
$200.00 per year |
*Police Department approval required before payment of taxes/ fees.
**Police Department approval required before issuance of license.
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Business Types Requiring License Fees in Addition to Business License Tax
The following business classifications require a seperate license, in addition to the Business License Taxes above.
| Business Type |
License Fee |
| Amusement Arcades |
$150.00 per year |
| Peddler/ Solicitor* (taxable property) |
$25.00 per person, per year (not prorated) |
| Peddler/ Solicitor* (no taxable property) |
$75.00 per person, per year (not prorated) |
| Vending Machine |
$15.00 per year |
| Live Entertainment** |
$200.00 per year |
| Dance/ Dance Halls |
$200.00 per year, per location |
*Police Department approval required before payment of taxes/ fees.
**Police Department approval required before issuance of license.
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Professional Business Type
The Professiona Business Type, as listed in the Special Business Classificiations above and the Downtown Improvement District Assessment below, includes the following:
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- Holistic Health Practitioner
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Apartments, Hotels and Motels
Please contact a Business License Representative at (619) 585-5624 or CVLicenses@chulavistaca.gov for current tax and fee schedules.
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Downtown Improvement District (DID) Assessment
Business owners with a business address in the Downtown Improvement District (DID) are required to pay the DID assessment. Home-based businesses in the DID area DO NOT pay the DID assessment.
Professionals: $100.00
All Other Business Classifications: $50.00 + $6.00 per employee
(no charge for 1st employee)
Maximum DID Assessment: $100.00
~ Downtown Improvement District (DID) Addresses ~
Addresses subject to the Downtown Improvement District (DID) Assessment are as follows:
- 277 - 299 Alvarado Street (odd numbers only)
- 250 - 399 Center Street
- 200 - 399 Church Avenue
- 400 - 450 Church Avenue (even numbers only)
- 291 - 344 Davidson Street
- 301 - 399 Del Mar Avenue (odd numbers only)
- 301 - 349 Fourth Avenue (odd numbers only)
- 265 - 399 F Street
- 251 - 299 G Street (odd numbers only)
- 280 - 298 G Street (even numbers only)
- 300 - 309 G Street
- 201 - 299 Garrett Avenue (odd numbers only)
- 300 - 349 Garrett Avenue
- 303 H Street (Gateway)
- 200 - 399 Landis Avenue
- 250 - 399 Madrona Street
- 300 - 314 Park Way
- 200 - 499 Third Avenue
View a map of the Downtown Improvement District (DID)
~ Downtown Improvement District (DID) Penalty ~
Delinquent DID Assessments are subject to a penalty of 10% of the Assessment plus 1.5% per month until the assessment is paid in full.
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Fire Code Inspection Operational Permit Fees
Your business may be subject to Fire Code Inspection Operational Permit Fees. If applicable, these fees are due upon business license application and annual renewal. Please contact the Fire Prevention Division for current fees applicable to your business at (619) 691-5055.
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Contact Us
If you have any Business License related questions please contact:
City of Chula Vista | Finance Department
(619) 585-5624
CVLicenses@chulavistaca.gov
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