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href="https://www.cityofpaloalto.org/Business/Business-Registry-and-Tax" > Business Registry and Tax </a> <span class='nav-separator' role="presentation">/</span> </span> <span class="current-page" role="listitem" >Business Tax Frequently Asked Questions</span> </span> </nav> </div> <div class="col-xs-12"> <div class="main-inner-container"> <div class="grid"> <div class="col-lg-4"> <div id="sub-navigation-outter-container" role="navigation" aria-label="Section Navigation">   <div id="sub-navigation-container"> <p class="sub-nav-header" role="heading" aria-level="2" id="in-this-section" > In This Section </p> <ul><li class='nav-level-1 nav-has-children'> <a href="https://www.cityofpaloalto.org/Business/Business-Resources" target="">Business Resources</a> </li><li class='nav-level-1 '> <a href="https://www.cityofpaloalto.org/Business/Doing-Business-with-the-City-Bid-Opportunities" target="_self">Doing Business with the City (Bid Opportunities)</a> </li><li class='nav-level-1 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href="https://www.cityofpaloalto.org/Business/Business-Registry-and-Tax/Business-Tax-Implementation-2023" target="">Business Tax Implementation 2023</a> </li></ul> </li><li class='nav-level-1 nav-has-children'> <a href="https://www.cityofpaloalto.org/Business/New-Business" target="">New Business</a> </li><li class='nav-level-1 nav-has-children'> <a href="https://www.cityofpaloalto.org/Business/City-Services" target="">City Services</a> </li><li class='nav-level-1 '> <a href="https://www.cityofpaloalto.org/Business/Comprehensive-Economic-Development-Strategy" target="">Comprehensive Economic Development Strategy</a> </li></ul> </div> </div> </div> <div class="col-xs-12 col-lg-8"> <div id="main-content" class="main-container clearfix">  <h1 class='oc-page-title '>Business Tax Frequently Asked Questions</h1> <p style="text-align: left;"><strong style="color: inherit; font-family: inherit; font-size: 1em; text-align: left;"> </strong></p> <div data-type="0" data-title-level="2" class="oc-wysiwyg-container"> <div class="oc-wysiwyg-container-panel"> <h2>Who needs to pay the Business Tax and where do I register my business to pay the Business Tax?</h2> <div class="oc-wysiwyg-container-panel-content"> <p>All Non-Exempt businesses operating in the City of Palo Alto are required to file a quarterly business tax return and pay all applicable taxes.</p> <div ltr="" scxw227193326=""> <p scxw227193326="" paraid="937857412" paraeid="{9571313d-3119-4cb8-92f9-2b73c288b4a4}{162}">The online filing and payment portal is available to create your Business Tax account and to submit your tax return. If your business is already registered with the Business Registry Certificate program, you can verify your credentials to create an account. </p> </div> <div ltr="" scxw227193326=""> <p scxw227193326="" paraid="1470795908" paraeid="{45d5d03e-4095-4ccb-b3e1-dc441c011bea}{37}">Please visit <a href="https://paloalto.hdlgov.com/" target="_blank">paloalto.hdlgov.com</a> to log in.</p> </div> </div> </div> <div class="oc-wysiwyg-container-panel"> <h2>Do I still need to register annually with the City’s Business Registry?</h2> <div class="oc-wysiwyg-container-panel-content"> <p>Yes, all businesses that operate in a fixed place of business are required to register with the City in the Spring each year. The Business Registry, Business Tax, and Downtown Business Improvement District (if applicable) are merged into one platform. Please visit <a href="https://paloalto.hdlgov.com/" target="_blank">PaloAlto.hdlgov.com</a>.</p> </div> </div> <div class="oc-wysiwyg-container-panel"> <h2>Is my business exempt from paying the Business Tax? If so, do I still need to file a tax return?</h2> <div class="oc-wysiwyg-container-panel-content"> <p>Businesses that are exempt (<a href="https://codelibrary.amlegal.com/codes/paloalto/latest/paloalto_ca/0-0-0-92135">PAMC 2.37.070</a>) must still file to note an exempt status for the Business Tax and register in the City’s Business Registry Certificate Program, exempt businesses include:</p> <ul type="disc"> <li>Non-profit entities (including medical and educational institutions)</li> <li>Banks and financial institutions that pay the California in-lieu tax</li> <li>Grocery stores</li> <li>Businesses that occupy or use 10,000 square foot or less of operating space</li> <li>Transitory businesses, operating for less than 90 days in one calendar year (not required to file Business Tax or Business Registry)</li> </ul> </div> </div> <div class="oc-wysiwyg-container-panel"> <h2>My business is a residential property management company or owns an apartment building. How do I determine square footage?</h2> <div class="oc-wysiwyg-container-panel-content"> <p>Square footage that is used as residential dwelling is exempt from the Business Tax. For businesses that rent or lease property, the square footage that is used primarily for the business operator’s offices and operational facilities are taxable.</p> </div> </div> <div class="oc-wysiwyg-container-panel"> <h2>Does my business qualify for a Business Tax offset?</h2> <div class="oc-wysiwyg-container-panel-content"> <p>Businesses that are eligible for a dollar and/or square footage Business Tax offset are listed below. Business Tax offsets are detailed in <a href="https://codelibrary.amlegal.com/codes/paloalto/latest/paloalto_ca/0-0-0-92143">PAMC 2.37.080</a>:</p> <ul> <li>Hotels, for the amount equal to TOT remitted to the City per PAMC 18.04.030 and PAMC 2.37.080(a)</li> <li>Discretionary sales and use tax, allotted to the City, on a 2:1 basis, up to 75% of the business tax assessment per PAMC 2.37.080(b)</li> <li>Residential space</li> <li>Vacant square footage, where space is being offered for immediate sale or rent, per PAMC 237.080(c)</li> </ul> </div> </div> <div class="oc-wysiwyg-container-panel"> <h2>What if I move my business location in the middle of the quarter, will that effect the Business Tax owed?</h2> <div class="oc-wysiwyg-container-panel-content"> <p>The amount of the business tax owed will be pro-rated to each location and each location’s square footage for the amount of time the business was operational in each location.</p> </div> </div> <div class="oc-wysiwyg-container-panel"> <h2>What if my business operates out of multiple locations?</h2> <div class="oc-wysiwyg-container-panel-content"> <p>The business tax will be measured and collected based on the aggregate square footage for all locations.</p> </div> </div> <div class="oc-wysiwyg-container-panel"> <h2>My business has multiple, separate, legal entities. Do I file one or separate Business Tax filings and payments?</h2> <div class="oc-wysiwyg-container-panel-content"> <p>A separate return for each business that are separate, legal entities (i.e. entities with separate Federal EIN numbers and/or State Business Licenses).</p> </div> </div> <div class="oc-wysiwyg-container-panel"> <h2>Where can I find the Palo Alto Municipal Code Business Tax section?</h2> <div class="oc-wysiwyg-container-panel-content"> <p>The Business Tax ordinance is outlined in the Palo Alto Municipal Code, under <a href="https://codelibrary.amlegal.com/codes/paloalto/latest/paloalto_ca/0-0-0-92047">PAMC 2.37</a></p> </div> </div> <div class="oc-wysiwyg-container-panel"> <h2>Is there a basic Business Tax return form online that I can use?</h2> <div class="oc-wysiwyg-container-panel-content"> <p><img scxw151735489="" unselectable="on" alt="Shape" src="/data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAYAAABytg0kAAAAAXNSR0IArs4c6QAAAARnQU1BAACxjwv8YQUAAAAJcEhZcwAADsMAAA7DAcdvqGQAAAAMSURBVBhXY0ADDAwAABIAAaMn47oAAAAASUVORK5CYII=" />The Business Tax filing and payment portal is open. Please visit <a href="https://paloalto.hdlgov.com/" target="_blank" rel="noreferrer noopener">paloalto.hdlgov.com</a> to create a profile. If you choose not to file online, please email <a scxw151735489="" href="mailto:PaloAlto@hdlgov.com" target="_blank" rel="noreferrer noopener">PaloAlto@hdlgov.com</a> or call (650) 838-2882 for assistance.</p> </div> </div> <div class="oc-wysiwyg-container-panel"> <h2>Who can I contact with questions related to the City of Palo Alto Business Tax?</h2> <div class="oc-wysiwyg-container-panel-content"> <p><span style="font-size: 1em; font-family: inherit; color: inherit;">Questions regarding Business Tax, Business Registry Certificate program, and Downtown Business Improvement District fees can be directed to <a href="mailto:PaloAlto@hdlgov.com">PaloAlto@hdlgov.com</a> or call (650) 838-2882</span></p> </div> </div> </div> <p> <strong><br /></strong></p>  </div> </div> </div> </div> </div> </div> </div> <div class="back-to-top-container text-center"> <a href="#body-top" id="back-to-top"><i></i><span class="js-visuallyhidden">Back to top</span></a> </div> </div> </div> <footer> <div class="footer-outer-container footer-first-row"> <div class="footer-container clearfix"> <div class="grid grid-pad"> <div class="col-xs-12 col-s-12 col-m-6 col-lg-3" > <div><img alt="Logo for City of Palo Alto." src="/files/content/public/v/1/site-footer/footer-widgets/logo/pa_vertical-logo-white.png" /></div> </div><div class="col-xs-12 col-s-12 col-m-6 col-lg-3" > <h3 class="footer-title">City Hall</h3> <p>250 Hamilton Avenue<br /> Palo Alto, CA 94301</p> <p>General City Information<br /> <a href="tel:6503292100">(650) 329-2100</a></p> <p><a href="https://www.cityofpaloalto.org/Home/City-Service-Feedback">City Service Feedback</a></p> </div><div class="col-xs-12 col-s-12 col-m-6 col-lg-3" > <h3 class="footer-title">Quick Links</h3> <ul class="footer-links without-icons "> <li> <a href="https://www.cityofpaloalto.org/About" target="_self" >About</a> </li> <li> <a href="https://www.cityofpaloalto.org/City-Hall" target="_self" >City Hall</a> </li> <li> <a href="https://www.cityofpaloalto.org/Residents/Services" target="_self" >Services</a> </li> <li> <a href="https://www.cityofpaloalto.org/I-Want-To" target="_self" >I Want To...</a> </li> </ul> </div><div class="col-xs-12 col-s-12 col-m-6 col-lg-3" > <h3 class="footer-title">Connect</h3> <ul class="footer-links with-icons social-media-links"> <li class="footer-link-facebook"> <a href="https://www.facebook.com/cityofpaloalto/" target="_blank" > <i></i>Facebook </a> </li> <li class="footer-link-twitter"> <a href="https://twitter.com/cityofpaloalto" target="_blank" > <i></i>Twitter </a> </li> <li class="footer-link-instagram"> <a href="https://www.instagram.com/cityofpaloalto/" target="_blank" > <i></i>Instagram </a> </li> <li class="footer-link-medium"> <a href="https://medium.com/@PaloAltoConnect" target="_blank" > <i></i>Medium </a> </li> </ul> </div> </div> </div> </div> <div class="footer-outer-container footer-second-row"> <div class="footer-container clearfix"> <div class="grid grid-pad footer-secondary-links"> <div class="col-xs-12 col-m-7"> <div><a href="https://www.cityofpaloalto.org/City-Hall/Accessibility" target="_self" >Accessibility Statement</a> | <a href="https://www.cityofpaloalto.org/Home/Website-Terms-of-Use" target="_self" >Terms of Use</a> | <a href="https://www.cityofpaloalto.org/Sitemap" target="_self" >Sitemap</a> | <a href="https://www.cityofpaloalto.org/Home/Website-Feedback" target="_blank" >Submit Website Feedback</a></div> </div> <div class="col-xs-12 col-m-5 powered-by"> <div class="right"> © 2025 City of Palo Alto | <span class="powered-by">Powered by <a href="https://granicus.com/solution/govaccess/opencities/" target="_blank">Granicus</a></span> </div> </div> </div> </div> </div> </footer> </div> </div> <script src="/files/oc-resources/b9015858-988c-48a4-9473-7c193df083e4/JsTextSnippets.js?ocsvclang=en-US" type="text/javascript"></script><script></script> <p class="publish-on small-text pa-last-updated"> Last updated on April 09, 2024</p> <script type="text/javascript"> /*<![CDATA[*/ (function() { var sz = document.createElement('script'); 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