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CA362 obligations4 jurisdictions

Foster City compliance requirements

Every filing obligation for small businesses operating in Foster City, California — federal, state, county, and city-specific.

Breakdown: 106 federal requirements, 220 California state filings, 24 San Mateo County requirements, and 12 Foster City-specific requirements. Each obligation links to an authoritative source — the official government page where available, or the authorized filing portal or publisher otherwise.

Federal Obligations(106)

1099-NEC Filing — Nonemployee Compensation

ANNUALTAX FILING

Businesses that pay $600 or more to a non-employee (independent contractor, freelancer, etc.) during the year must file Form 1099-NEC with the IRS and provide a copy to the recipient by January 31. Th...

ADA Title III — Accessibility Compliance for Public Accommodations

AS NEEDEDREGISTRATION

Title III of the Americans with Disabilities Act (ADA) requires businesses that are places of public accommodation (restaurants, retail stores, hotels, theaters, medical offices, professional offices,...

ATF Federal Explosives License/Permit

ONE TIMEINDUSTRY LICENSE

Businesses that manufacture, import, deal in, or use explosive materials must obtain a federal explosives license or permit from the Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF). Licenses...

Est. fee: $200 ($200 for a manufacturer/importer/dealer license (3-year term). $100 for a user permit (3-year term). Employee Possessor background check fees may apply separately.)Filing link → (opens in new tab)Source → (opens in new tab)

ATF Form 4473 Firearms Transaction Recordkeeping

AS NEEDEDINDUSTRY LICENSE

All Federal Firearms Licensees (FFLs) must complete and retain ATF Form 4473 (Firearms Transaction Record) for every firearm transaction conducted through the licensee. Per the Bipartisan Safer Commun...

Est. fee: $0 (No fee. Form 4473 is a recordkeeping obligation, not a filing.)Filing link → (opens in new tab)Source → (opens in new tab)

BIS Export Controls — Export Administration Regulations (EAR)

AS NEEDEDPERMIT

Businesses exporting goods, software, or technology from the United States must comply with the Export Administration Regulations (EAR) administered by the Bureau of Industry and Security (BIS). Expor...

Est. fee: $0 (No fee for export license applications. Compliance program costs vary.)Filing link → (opens in new tab)Source → (opens in new tab)

BOI Report — Beneficial Ownership Information

ONE TIMEREGISTRATION

The Corporate Transparency Act requires certain companies to report their beneficial ownership information (BOI) to FinCEN. As of March 2025, FinCEN issued a rule exempting all domestic companies from...

Est. fee: $0 (No filing fee. Filing is done online at boiefiling.fincen.gov.)Filing link → (opens in new tab)Source → (opens in new tab)

BOI Report — Updated Report (Ownership Changes)

AS NEEDEDREGISTRATION

Under the Corporate Transparency Act, reporting companies must file an updated Beneficial Ownership Information (BOI) report with FinCEN within 30 calendar days of any change to previously reported in...

CAN-SPAM Act Compliance

AS NEEDEDREGISTRATION

The CAN-SPAM Act (Controlling the Assault of Non-Solicited Pornography and Marketing Act) applies to all businesses that send commercial email messages — any electronic mail message whose primary purp...

Est. fee: $0 (No filing fee — CAN-SPAM is a compliance-posture obligation with no registration or filing required.)Source → (opens in new tab)

CBP Import Entry — Customs Declaration for Imported Goods

AS NEEDEDTAX FILING

Businesses importing goods into the United States with a value exceeding $2,500 must file an entry with U.S. Customs and Border Protection (CBP). Formal entries require a customs bond and use of a lic...

COBRA Notice Requirements — Continuation of Health Coverage

AS NEEDEDEMPLOYMENT

The Consolidated Omnibus Budget Reconciliation Act (COBRA) requires employers with 20 or more employees who sponsor group health plans to offer continuation coverage to employees and their dependents ...

California State Obligations(220)

AB 2588 Air Toxics Hot Spots Emissions Inventory Report

EVERY 4 YEARSPERMIT

Under the Air Toxics Hot Spots Information and Assessment Act (AB 2588), facilities emitting 10 or more tons per year of criteria air pollutants must submit an emissions inventory report to their loca...

ABC Caterer's License (Type 58)

ANNUALINDUSTRY LICENSE

Catering businesses serving alcohol at client locations must obtain a Type 58 Caterer's Permit from the Department of Alcoholic Beverage Control. Requires a commissary (licensed premises) and allows s...

Est. fee: $725 ($725 annual fee (approximate). Fees vary; check current ABC fee schedule.)Filing link → (opens in new tab)Source → (opens in new tab)

ABC Distilled Spirits Manufacturer License (Type 04)

ONE TIMEINDUSTRY LICENSE

California ABC Type 04 Distilled Spirits Manufacturer license authorizes the distillation and rectification of spirits, and the sale of distilled spirits to wholesalers and on the licensed premises. D...

ABC Off-Sale Beer & Wine License (Type 20) — Original Application

ONE TIMEINDUSTRY LICENSE

California ABC Type 20 Off-Sale Beer and Wine license authorizes a retail establishment (grocery store, convenience store, drug store) to sell beer and wine in sealed containers for off-premises consu...

Est. fee: $105 (Application fee approximately $105. Annual renewal approximately $470.)Filing link → (opens in new tab)Source → (opens in new tab)

ABC Off-Sale General License (Type 21) — Package Store — Original Application

ONE TIMEINDUSTRY LICENSE

California ABC Type 21 Off-Sale General license authorizes a retail store (package store, liquor store) to sell beer, wine, and distilled spirits in sealed containers for off-premises consumption. Req...

Est. fee: $945 (Application fee $945–$16,560 depending on county population tier. Annual renewal $949.)Filing link → (opens in new tab)Source → (opens in new tab)

ABC On-Sale Beer & Wine License (Type 41) — Restaurant — Original Application

ONE TIMEINDUSTRY LICENSE

California ABC Type 41 On-Sale Beer and Wine license authorizes a bona fide eating place (restaurant) to sell beer and wine (no distilled spirits) for on-premises consumption. Lower cost alternative t...

Est. fee: $100 (Application fee approximately $100–$905 depending on county population tier. Annual renewal $400–$900.)Filing link → (opens in new tab)Source → (opens in new tab)

ABC On-Sale General License (Type 47) — Restaurant — Annual Renewal

ANNUALINDUSTRY LICENSE

Annual renewal of the California ABC Type 47 On-Sale General license for restaurants. Renewal must be completed before the license anniversary date to avoid late penalties. Renewal fee varies by count...

Est. fee: $925 (Annual renewal fee $925–$1,450 depending on county population tier.)Filing link → (opens in new tab)Source → (opens in new tab)

ABC On-Sale General License (Type 47) — Restaurant — Original Application

ONE TIMEINDUSTRY LICENSE

California ABC Type 47 On-Sale General license authorizes a bona fide eating place (restaurant) to sell beer, wine, and distilled spirits for consumption on the premises. Required before selling any a...

Est. fee: $6275 (Application fee $6,275–$16,560 depending on county population tier. Annual renewal $925–$1,450.)Filing link → (opens in new tab)Source → (opens in new tab)

ABC Public Premises License (Type 48 — Bar/Tavern)

ANNUALINDUSTRY LICENSE

Bars and taverns where alcohol is the primary revenue source (50%+ of revenue from alcohol sales, not food) must obtain a Type 48 Public Premises license from ABC. Different from Type 47 (restaurant) ...

Est. fee: $1145 ($1,145 annual fee (approximate). Transfer and original issuance fees differ.)Filing link → (opens in new tab)Source → (opens in new tab)

ABC Small Beer Manufacturer License (Type 23) — Brewery/Brewpub

ONE TIMEINDUSTRY LICENSE

California ABC Type 23 Small Beer Manufacturer license authorizes the manufacture of beer (under 60,000 barrels per year) and sale to wholesalers, retailers, and on the licensed premises. Breweries an...

San Mateo County Obligations(24)

Body Art Facility Permit

ANNUALPERMIT

Any business operating a permanent body art facility in San Mateo County must obtain an annual health permit from San Mateo County Environmental Health Services. Body art includes tattooing, piercing,...

Body Art Practitioner Registration

ANNUALREGISTRATION

Individual body art practitioners (tattoo artists, piercers, permanent cosmetics technicians, branding practitioners) working in San Mateo County must register with San Mateo County Environmental Heal...

Business License (Unincorporated Areas)

ANNUALREGISTRATION

Certain types of businesses operating in the unincorporated areas of San Mateo County are required to obtain a business license from the San Mateo County Tax Collector. All applications are reviewed a...

Est. fee: $50 ($50 non-refundable application fee. Additional annual license fees may vary by business type. Contact the Tax Collector at (650) 599-5989 for specific fee information.)Filing link → (opens in new tab)Source → (opens in new tab)

Business Personal Property Statement (Form 571-L)

ANNUALTAX FILING

All businesses located in San Mateo County with aggregate business personal property costing $100,000 or more must file an annual Business Property Statement (Form 571-L) with the San Mateo County Ass...

Est. fee: $0 (No filing fee. However, property tax is assessed on the declared value of business personal property at approximately 1.0-1.2% of assessed value depending on the tax rate area.)Filing link → (opens in new tab)Source → (opens in new tab)

Commercial Building Permit

AS NEEDEDPERMIT

Any business in unincorporated San Mateo County undertaking construction, alteration, repair, or demolition of a commercial structure must obtain a building permit from the San Mateo County Planning a...

Conditional Use Permit

ONE TIMEPERMIT

Businesses in unincorporated San Mateo County that propose a conditionally permitted use under the County Zoning Ordinance must obtain a Use Permit from the San Mateo County Planning and Building Depa...

Est. fee: $7700 (Approximate processing fee is $7,700-$14,000 depending on project complexity. Fees based on the adopted Planning Service Fee Schedule and may be higher or lower for a specific project. Processing time is approximately 4-6 months.)Filing link → (opens in new tab)Source → (opens in new tab)

Encroachment Permit (Public Right-of-Way)

AS NEEDEDPERMIT

Any business or person conducting work that encroaches into the right-of-way of San Mateo County's unincorporated areas must obtain an encroachment permit from the San Mateo County Department of Publi...

Fictitious Business Name (DBA) Registration

EVERY 5 YEARSREGISTRATION

Any business operating in San Mateo County under a name other than the owner's legal name must file a Fictitious Business Name Statement with the San Mateo County Clerk-Recorder. This includes sole pr...

Est. fee: $34 ($34 filing fee for one FBN and one owner at one location. $5 for each additional FBN on the same statement for the same owner at the same location. $11 for a Statement of Abandonment. Newspaper publication costs are separate and typically $30-$80 depending on the newspaper. Certified copies are $5 each.)Filing link → (opens in new tab)Source → (opens in new tab)

Food Facility Health Permit

ANNUALPERMIT

Any business operating a retail food facility in San Mateo County must obtain an annual health permit from the San Mateo County Environmental Health Services (EHS). This includes restaurants, cafes, b...

Est. fee: $900 (Fees vary by facility type and size. A new fee schedule took effect January 9, 2025, with a 15% increase, followed by an additional 10% increase and CPI-based adjustments effective January 1, 2026. Annual permit fees are non-refundable and non-transferable. New facilities require a plan review fee in addition to the operating permit fee.)Filing link → (opens in new tab)Source → (opens in new tab)

Grading and Land Clearing Permit

AS NEEDEDPERMIT

Businesses or property owners in unincorporated San Mateo County undertaking grading, land clearing, or significant earthwork must obtain a grading permit from the San Mateo County Planning and Buildi...

Est. fee: $4100 (Approximate fees range from $4,100-$14,800 depending on project scope. Grading permit exemption fees are approximately $720-$1,700. Processing time is approximately 4-6 months.)Filing link → (opens in new tab)Source → (opens in new tab)

City Obligations(12)

Foster City Building Permit

AS NEEDEDPERMIT

A building permit is required for all interior and exterior changes to commercial, industrial, and residential buildings in Foster City, except cosmetic changes such as carpeting or painting. Common p...

Foster City Business License

ANNUALREGISTRATION

All persons or businesses conducting any business activity within the City of Foster City must obtain a Business License before commencing operations. This includes businesses physically located in Fo...

Est. fee: $100 (Minimum $100 for most businesses (gross receipts $0-$133,500) or $200 for general contractors (gross receipts $0-$267,000). Progressive tax rates apply above minimums: 0.075% ($133,500-$4.4M), 0.088% ($4.4M-$8.5M), 0.1% ($8.5M-$12.65M), 0.113% ($12.65M-$16.75M), 0.125% ($16.75M-$20.9M), 0.138% ($20.9M-$25M), 0.3% (over $25M). Maximum tax cap: $250,000 (adjusted annually by CPI). One-time business inspection fee of $295 for new applicants. Measure V (approved November 2024) established this progressive structure effective January 1, 2025.)Filing link → (opens in new tab)Source → (opens in new tab)

Foster City Business License Tax (Gross Receipts)

ANNUALTAX FILING

Foster City levies a business license tax based on gross receipts earned from business activity within the city. Approved by voters as Measure V in November 2024, the tax uses a progressive tiered str...

Foster City Encroachment Permit

AS NEEDEDPERMIT

Any construction activity within public rights-of-way in Foster City requires an encroachment permit from the Public Works Department, as specified in Foster City Municipal Code Chapter 12.40. This in...

Foster City Fire Safety Inspection (San Mateo Consolidated Fire)

ANNUALPERMIT

Commercial businesses in Foster City are subject to annual fire safety inspections conducted by the San Mateo Consolidated Fire Department (SMCFD), which serves Belmont, Foster City, and San Mateo as ...

Foster City Home Occupation Business License

ANNUALREGISTRATION

Home-based businesses in Foster City must obtain a business license pursuant to Title 5 of the Foster City Municipal Code. No separate home occupation permit is required beyond the standard business l...

Est. fee: $100 (Same fee structure as standard business license: minimum $100 for gross receipts $0-$133,500. Progressive rates apply above the minimum threshold.)Filing link → (opens in new tab)Source → (opens in new tab)

Foster City Massage Establishment Permit

ANNUALINDUSTRY LICENSE

Massage establishments operating in Foster City must obtain a business license and comply with the Foster City Municipal Code regarding massage parlor operations. While individual practitioners certif...

Foster City Planning Permit (Architectural Review)

AS NEEDEDPERMIT

A planning permit is required for almost all exterior changes to any residential, commercial, or industrial building in Foster City. This includes modifications such as fences, decks, windows, doors, ...

Foster City Sidewalk Vending Permit

ANNUALPERMIT

Under Senate Bill 946 and Foster City Ordinance No. 678, sidewalk vendors operating on public sidewalks and in public parks within Foster City must obtain a sidewalk vending permit. This applies to bo...

Est. fee: $100 (Application or renewal fee is $100 as established by resolution of the City Council. Vendors must also obtain a Foster City Business License (separate fee) and State Seller's Permit (free from CDTFA).)Source → (opens in new tab)

Foster City Sign Permit

ONE TIMEPERMIT

A sign permit is required for any new, replacement, or modified signage on commercial or industrial properties in Foster City. Sign applications are processed through the Community Development Departm...

17,163

Obligations tracked

16,959

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