Business Taxes and Home Occupation Permits
The following is a brief
outline of local home business occupation permits and business taxes
applicable to the real estate industry for various jurisdictions in San
Diego County. Home occupation permits are required in all cities and
the county for persons conducting business from their home. Business
taxes are levied by each city and the county to identify who is
conducting business in their jurisdiction. The following is a brief
outline of local home business occupation permits and business taxes
applicable to the real estate industry for various jurisdictions in San
Diego County. Home occupation permits are required in all cities and
the county for persons conducting business from their home. Business
taxes are levied by each city and the county to identify who is
conducting business in their jurisdiction. You are encouraged to
contact the local jurisdiction with additional questions or for any
points of clarification. Pages last updated: January, 2005.
* pe = per employee
Click on a city to quickly get to its ordinances:
Carlsbad
(760) 602-2495
Home Occupation Permit Restrictions
No - employees, customers, signs, garage conversions.
Cost - Included in Gross Receipts Tax.
Business Taxes
Gross Receipts - Minimum $25 + $5 pe
Contact (760) 602-2495
Chula Vista
(619) 691-5272
Home Occupation Permit Restrictions
No - signs, employees, customers, case-by-case approval.
Cost - $25 one time fee.
Business Taxes
Five or fewer employees - $25 for first year
Six or more employees - $52.50 + $6.50 pe
County (Unincorporated)
565-5981
No business license required in unincorporated area of county.
Coronado
(619) 522-7320
Home Occupation Permit Restrictions
No - signs, use of accessory structures, customers, can't impact residential parking, must be owner-occupant.
Cost - $15 annual fee.
Business Taxes
Gross Receipts - $25 up to $15,000; $50 - $50,000; $87 - over $50,000
Contact (619) 522-7320.
Del Mar
(619) 755-9313
Home Occupation Permit Restrictions
No - employees, customers, signs, garage conversions
Cost - Included in Gross Receipts Tax.
Business Taxes
Gross Receipts - $30 up to $15,000 (Call for other rate brackets.)
Contact (619) 755-9354
El Cajon
(619) 441-1741
Home Occupation Permit Restrictions
Not permitted for Real Estate Business/Brokers (*change is pending)
Business Taxes
Flat - $40 and $3 pe
Contact (619) 441-1721
Encinitas
(760) 633-2600
Home Occupation Permit Restrictions
No - full-time employees, signs, parking impacts, deliveries
Garage may be used.
Cost - included in Business Tax
Business Taxes
Flat - $25 first year and $15 thereafter
Contact (760) 633-2606
Escondido
(760) 839-4880
Home Occupation Permit Restrictions
No - customers, employees, signs, advertising w/ business address
Cost - Included in Business Tax
Business Taxes
Base of $35 - then escalates according to gross receipts
Contact - (760) 839-4659
Imperial Beach
(619) 423-8301
Home Occupation Permit Restrictions
No - signs, parking impacts, garage. No more than 2 employees.
Cost - Included in Business Tax
Business Taxes
Flat - $53 yr. (Prorated) + $6 pe, + $105 for person with certificate.
Contact - (619) 628-1365
La Mesa
(619) 463-6611
Home Occupation Permit Restrictions
No - employees, customers, materials, storage, signs
Cost - Included in Business Tax
Business Taxes
Flat - $35
Contact - (619) 667-1114
Lemon Grove
(619) 825-3805
Home Occupation Permit Restrictions
No - employees, signs, parking impacts, storage, no more than 6 customers per day Cost - Included in Business Taxes
Business Taxes
Flat - Broker $30 (processing fee) + $15
Salesperson $30 + $10 (processing fee)
Contact - (619) 825-3800
National City
(619) 336-4200
Home Occupation Permit Restrictions
No - employees, signs, sales, material storage
Cost - $100; $50 (one time fee) + $50 licensing
Business Taxes
Gross Receipts - $50 - first year, following years based on gross receipts.
Contact - (619) 336-4261 or 4264
Oceanside
(760) 966-4845
Home Occupation Permit Restrictions
No - employees, customers, signs, garage conversions.
Cost - $50 per year + $0.50 per $1000 income
Business Taxes
Flat - $75 commercial
Gross Receipts - $0.50 per $1000)
Contact - (760) 435-3878
Poway
(858) 748-6600
Home Occupation Permit Restrictions
No - employees, customers, signs, materials/storage, garage use, parking impacts
Cost - $25 (one time fee)
Business Taxes
Business Certificate - $8 every two (2) years.
Contact - (858) 679-4217
San Diego
(619) 236-6490
Home Occupation Permit Restrictions
No - signs, parking impacts. May have 1 employee. Use converted garage.
Cost - Included in Business Tax
Business Taxes
Flat - $34 + $5 pe - 12 or fewer employees, $125 +$5 pe (13+ employees)
San Marcos
(760) 744-1050
Home Occupation Permit Restrictions
No - employees, customers, signs, parking impacts
Cost - Included in Business Tax
Business Taxes
Flat
- $20 (up to 5 employees), $30 (6-10 employees), $80 (31-50) or call
(760) 744-1050, ext. 3101 for additional fee schedules.
Santee
(619) 258-4100
Home Occupation Permit Restrictions
No - employees, customers, signs, parking impacts, garage use, materials/goods
Cost - Included in Business Tax
Business Taxes
Flat - $25 (prorated)
Contact - (619) 258-4100 ext. 144
Solana Beach
(858) 720-2400
Home Occupation Permit Restrictions
No - customers (but may have one client, if providing a service, present), signs, parking impacts. May have one employee
Cost - Included in Business Tax
Business Taxes
Flat - $40
Vista
(760) 726-1340
Home Occupation Permit Restrictions
No - employees, customers, signs, parking impacts
Cost - Included in Business Tax
Business Taxes
No - employees, customers, signs, parking impacts
Cost - Included in Business Tax |
