Treasurer-Tax Collector Permits

Business License

How you apply for a Mendocino County Business License depends on where your business operates and the type of business you are applying for. Use the guide below to ensure your application is submitted to the correct department to help avoid delays.

Where do I apply?

Where you apply depends on where your business operates. Choose the tab that fits your business.

Fixed Location

If your business operates in the unincorporated area of the county and you have a physical location (commercial or home base) in unincorporated Mendocino County:

  1. Download the application.
  2. Fill it out completely.
  3. Submit your application and payment to Planning and Building.

Business-License-Application-Packet-08192026.pdf(PDF, 946KB)

Out of County/No Fixed Location

If your business is out of county, a mobile business (food truck, mobile services, vendor, etc.) or you do not operate from a fixed location in the unincorporated area of the county, then you need to apply through the Treasurer-Tax Collector’s office:

  1. Download the application.
  2. Go through the checklist in the packet carefully.
  3. Submit your application to the Mendocino County Tax Collector, 501 Low Gap Rd, Room 1060, Ukiah, CA 95482.

Out of County Business License Application(PDF, 843KB)

If your business is within city limits (Ukiah, Fort Bragg, Willits or Point Arena) you must contact the corresponding city for guidance on how to apply for a city business license.

Department Review

The Department in which you submit your application will complete the review. If approved, the Tax Collector will issue the license. Questions? Call 707-234-6875 or email ttc@mendocinocounty.gov

Important Regulations

Business Licenses are regulated by County Ordinances. Please review the ordinances below for detailed requirements.

Cannabis Licenses

Apply for Cannabis Facilities Business License

Ordinance No. 4394, which adopted Chapter 6.36 – Cannabis Facilities Businesses and Chapter 20.243 – Cannabis Facilities, is effective November 16, 2017, and provides for business licenses and zoning requirements for the following cannabis-related business types:

  • Processing Facilities
  • Manufacturing Facilities
  • Testing Laboratories
  • Retailers/Dispensaries
  • Retailers/Nurseries
  • Distribution Facilities
  • Micro-businesses

Complete the applicable license application and submit to the Tax Collector along with the applicable fee:

Term of License: Cannabis Facilities Business Licenses shall be issued on an annual basis and shall be renewed annually. The period of the annual license shall commence July 1 of each year and expire June 30 of the following year. The initial license may be issued for a shorter or longer period of time to best align with the July 1 through June 30 time period; in such instances, fees will be prorated on a quarterly basis.

Cannabis Business Tax

Cannabis Business Tax – Ordinance No. 4361 which adopted Chapter 6.32 - Cannabis Business Tax imposes cannabis related taxes on all commercial cannabis businesses.

Cannabis Cultivation Regulations

Ordinance Adopting Chapter 10A.17 - Medical Cannabis Cultivation Ordinance and Chapter 20.242 - Medical Cannabis Cultivation Site, Adopted April 4, 2017.

Please note: If your business type is solely cultivation, a business license is not required. See the Cannabis Division for more information regarding the cultivation permit process.

Updates

Cannabis Business Tax Revisions Effective September 24, 2024

Calendar Year 2024 Notice of Minimum Tax Due and Appeals Process

 

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