Flat fee license Generally a business dealing in a professional service falls into the flat fee category. Please refer to CMC Chapter 5.08 - License Taxes.
Gross receipts license Generally, a business involving a product falls into the gross receipts category. The rate at which a business pays depends on the type of business that they engage in. Gross receipts licenses are paid per each $1,000 of gross sales per year plus a $25 base fee. The minimum business license fee of $34 is required for each license.
Licenses are not transferable. If the business is sold, it is the responsibility of the seller to notify the office so the license may be closed. The new owner must apply for a new license in his/her name.
Business license holders have an obligation to update their business license application as needed to ensure that all application information remains current and truthful. See above FAQ regarding business address changes. Any other changes to the nature of the business or its activities during the course of the licensing period may have legal implications. Application updates should be made immediately to avoid violations of Carlsbad Municipal Code sections 5.04.020(D) (business licenses shall not authorize businesses that violate the city’s zoning ordinance or other ordinances), 5.04.100 (“Unlawful operation or nuisance”), and/or 5.04.160 (“Businesses, operations or uses contravening state or federal law”).
Before you sign a lease, or even before you apply for a business license, make sure your type of business is allowed at the location and that you know what permits and fees might be required. The City of Carlsbad's development services manager is here to help by researching the allowed uses for different parts of town and any special permits, fees and requirements - all important information to know BEFORE committing to a space. This service is free and fast - just give us a call at 760-602-2785, or email firstname.lastname@example.org