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CA377 obligations4 jurisdictions

Fresno compliance requirements

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

Breakdown: 106 federal requirements, 220 California state filings, 29 Fresno County requirements, and 22 Fresno-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...

Fresno County Obligations(29)

Animal Breeding Permit

ANNUALPERMIT

Individuals or businesses breeding dogs or cats in Fresno County must obtain an annual Breeding Permit from the Fresno County Department of Public Health, Animal Control Services. A separate permit is...

Est. fee: $2000 (Application fee: $50 per dog (covers Sheriff's background check). Annual breeding permit: $2,000 per animal per year. Maximum 3 breeding permits per household. Breeding without a permit: $1,000 fine per animal sold.)Filing link → (opens in new tab)Source → (opens in new tab)

Body Art Facility Permit to Operate

ANNUALPERMIT

Any business operating a body art facility in Fresno County must obtain an annual Permit to Operate from the Fresno County Environmental Health Division. This includes tattoo studios, body piercing es...

Est. fee: $224 (Permit to Operate fee: $224 annually. Facilities operating without a current permit face additional charges beyond the standard permit fee.)Filing link → (opens in new tab)Source → (opens in new tab)

Body Art Practitioner Registration

ANNUALREGISTRATION

All body art practitioners working in Fresno County — including tattoo artists, body piercers, and permanent cosmetic artists — must register annually with the Fresno County Environmental Health Divis...

Est. fee: $52 (Annual registration fee: $52 per practitioner.)Filing link → (opens in new tab)Source → (opens in new tab)

Building Permit

ONE TIMEPERMIT

A building permit from Fresno County Public Works and Planning is required for the erection, construction, enlargement, alteration, repair, moving, improvement, demolition, or conversion of any buildi...

Est. fee: $153 (Minimum permit fee: $153.44. Internet fee for online applications: $21.85 additional. Fees vary by project valuation: $136-$148 for first $4,000 in valuation, plus $15.50-$16.75 per additional $1,000. Plan review, grading, and waste management fees may apply additionally.)Filing link → (opens in new tab)Source → (opens in new tab)

Business Personal Property Statement (Form 571-L)

ANNUALTAX FILING

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

Est. fee: $0 (No filing fee. Property tax is assessed on the declared value of business personal property at approximately 1.0-1.4% of assessed value depending on tax rate area.)Filing link → (opens in new tab)Source → (opens in new tab)

Certified Producer's Certificate (CPC) for Farmers Markets

ANNUALREGISTRATION

Agricultural producers in Fresno County who wish to sell their produce directly to consumers at Certified Farmers Markets must obtain a Certified Producer's Certificate (CPC) from the Fresno County Ag...

Est. fee: $87 (Fee charged at $87.27/hour for both CPC processing time and growing grounds verification. Current IRS standard mileage rates also apply for site visits. Total cost depends on verification time required.)Filing link → (opens in new tab)Source → (opens in new tab)

Commercial Weighing and Measuring Device Registration

ANNUALREGISTRATION

Businesses in Fresno County that use scales, meters, or other measuring devices for commercial transactions must register and have their devices tested annually by the Fresno County Sealer of Weights ...

Est. fee: $120 (Annual registration fee varies by device type. Sub-meters have a 10-year inspection cycle. Fees subject to annual change. Contact Weights & Measures at (559) 600-7510 for current fee schedule.)Filing link → (opens in new tab)Source → (opens in new tab)

Conditional Use Permit (CUP)

ONE TIMEPERMIT

Certain business uses in unincorporated Fresno County that are not permitted by right in a zoning district require a Conditional Use Permit from the Fresno County Planning Commission. Approval require...

Est. fee: $11718 (CUP fees vary by fiscal year: $11,718.40 (FY 2025-26), $12,069.96 (FY 2026-27), $12,432.06 (FY 2027-28). Fees for an Unclassified CUP with concurrent Class I variance. Additional Initial Study fees apply. Fee schedule per Ordinance #24-005.)Filing link → (opens in new tab)Source → (opens in new tab)

Cottage Food Operation Permit (Class B - Direct & Indirect Sales)

ANNUALPERMIT

Home-based food businesses in Fresno County that wish to sell both directly to consumers and indirectly through restaurants, grocery stores, and other food facilities must obtain a Class B Cottage Foo...

Est. fee: $138 (One-time review fee: $311 (initial permit only). Annual permit fee: $138. Cost to add new items: $60 each. Requires home kitchen inspection before permit issuance.)Filing link → (opens in new tab)Source → (opens in new tab)

Cottage Food Operation Registration (Class A - Direct Sales)

ANNUALREGISTRATION

Home-based food businesses in Fresno County that sell directly to consumers may register as a Class A Cottage Food Operation with the Fresno County Environmental Health Division. Class A operations ma...

Est. fee: $159 (One-time review fee: $311 (initial registration only). Annual permit fee: $159. Cost to add new items: $60 each.)Filing link → (opens in new tab)Source → (opens in new tab)

City Obligations(22)

City of Fresno Alcoholic Beverage Conditional Use Permit (ABCUP)

ONE TIMEINDUSTRY LICENSE

Businesses seeking to sell alcoholic beverages in the City of Fresno must obtain an Alcoholic Beverage Conditional Use Permit (ABCUP) in addition to the state license from the California Department of...

Est. fee: $4000 (ABCUP fee is set in the Master Fee Schedule and is not eligible for inner-city 50% fee reduction. Contact the Planning Division for current fee amount. State ABC license fees are separate.)Source → (opens in new tab)

City of Fresno Building Permit

AS NEEDEDPERMIT

A building permit is required for constructing, altering, repairing, moving, demolishing, or changing the occupancy of any building or structure in the City of Fresno. This includes new construction, ...

Est. fee: $5000 (Fees are based on total project valuation. Base permit fee: percentage of project valuation (varies by bracket). Plan check fee: 65% of base. Fire Department review: 15-26% of base. Energy conservation review: ~10% of base. Small tenant improvements: $2,000-$5,000. Large new developments: $100,000+. Inner-city fee reductions of 50% may apply. Fees adjusted July 1 annually per CPI.)Source → (opens in new tab)

City of Fresno Business Tax Certificate

ANNUALREGISTRATION

All persons and entities conducting business within the City of Fresno must obtain a Business Tax Certificate from the Finance Department. This is required by Fresno Municipal Code Sections 5-101 and ...

Est. fee: $128 (Application fee of $24.00 plus $4.00 state fee. Business tax amount is based on business type and gross receipts, starting at approximately $100 for general businesses. Professional firms: 0.003 times gross receipts plus $19 per professional, with a maximum of $6,230 per fiscal year. Renewal fees are based on previous year's actual gross receipts.)Filing link → (opens in new tab)Source → (opens in new tab)

City of Fresno Cannabis Business Tax

ANNUALTAX FILING

All cannabis businesses operating in the City of Fresno must pay a Cannabis Business Tax of 4% of gross receipts from cannabis sales. This is a separate tax from the standard Business Tax Certificate ...

City of Fresno Cardroom Permit

ANNUALINDUSTRY LICENSE

Cardroom establishments operating within the City of Fresno must obtain a cardroom permit in addition to a Business Tax Certificate. Under the Fresno Municipal Code, cardrooms are regulated businesses...

Est. fee: $1000 (Cardroom permit fees are set in the Master Fee Schedule. Additional state licensing fees apply through the Bureau of Gambling Control. Contact the Finance Department at (559) 621-6880 for current local fee amounts.)Source → (opens in new tab)

City of Fresno Commercial Cannabis Business (CCB) Permit

ANNUALINDUSTRY LICENSE

The City of Fresno requires a Commercial Cannabis Business (CCB) Permit for all cannabis businesses operating within city limits, per the Cannabis Retail Business and Commercial Cannabis Ordinance ado...

Est. fee: $27718 (CCB Permit Application Fee: $7,920 (waived for Social Equity applicants). CCB Permit Fee: $19,798 (paid before final permit issuance). Background check: $69 per person (required for each operator, owner, investor, and manager). Cannabis CUP fee additional. Total initial cost excluding CUP: approximately $27,718+ depending on number of persons requiring background checks.)Source → (opens in new tab)

City of Fresno Conditional Use Permit (CUP)

ONE TIMEPERMIT

A Conditional Use Permit (CUP) is required for certain business uses that need special review due to their potential impact on surrounding properties. Under the Fresno Municipal Code Chapter 15, Artic...

Est. fee: $3500 (CUP application fees vary based on the type and complexity. Standard CUP fees are set in the Master Fee Schedule and adjusted annually on July 1. Inner-city applications may qualify for 50% fee reduction (except Alcoholic Beverage CUPs and Cannabis CUPs). Contact the Planning Division for current fee amounts.)Source → (opens in new tab)

City of Fresno Encroachment / Street Work Permit

AS NEEDEDPERMIT

An encroachment permit or street work permit is required from the City of Fresno Department of Public Works for any work within the public right-of-way, including construction of overhead, surface, or...

Est. fee: $500 (Fees vary by scope of work and are set in the Master Fee Schedule. Contact the Public Works Department at (559) 621-8800 or email [email protected] for current fee schedule.)Source → (opens in new tab)

City of Fresno Fire Prevention Permit

ANNUALPERMIT

Commercial businesses in the City of Fresno are subject to fire safety requirements under Fresno Municipal Code Chapter 10, Article 5 (Fire Prevention). The Fresno Fire Department conducts annual fire...

Est. fee: $200 (Fire inspection fees vary by business type and size. Building Permit Surcharge Fire Prevention Fee: 26% per permit. Fire Department Review Fee for building permits: approximately 15% of base permit fee. Operational permit fees vary. Failed inspection re-inspection fees apply. See City of Fresno Master Fee Schedule for current amounts.)Source → (opens in new tab)

City of Fresno Gross Receipts Business Tax

ANNUALTAX FILING

Businesses operating in Fresno are subject to a business tax based on gross receipts under the Fresno Municipal Code Chapter 7, Article 12. The tax rate and structure depends on the business classific...

Est. fee: $100 (Tax is based on business classification and gross receipts. Professional firms: 0.003 x gross receipts + $19 per professional (max $6,230/fiscal year). General commercial rates vary by classification. Minimum tax starts at approximately $100. Exact rates depend on tax code classification assigned at application.)Filing link → (opens in new tab)Source → (opens in new tab)

17,163

Obligations tracked

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