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CA367 obligations4 jurisdictions

Larkspur compliance requirements

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

Breakdown: 106 federal requirements, 220 California state filings, 28 Marin County requirements, and 13 Larkspur-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...

Marin County Obligations(28)

Aboveground Petroleum Storage Tank (APSA) Permit

ANNUALPERMIT

Any business in Marin County that owns or operates an aboveground petroleum storage tank with a capacity of 55 gallons or more in a single container, or with an aggregate capacity exceeding 1,320 gall...

Annual Fire Safety Inspection

ANNUALPERMIT

Commercial businesses in Marin County Fire Department jurisdiction are subject to annual fire safety inspections by the Fire Prevention Division. Inspectors verify compliance with the Marin County Fir...

Building Permit

AS NEEDEDPERMIT

A building permit from the Marin County Community Development Agency Building and Safety Division is required for construction, remodeling, tenant improvements, change of use, or alterations to struct...

Business Personal Property Statement (Form 571-L)

ANNUALTAX FILING

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

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 tax rate area.)Filing link → (opens in new tab)Source → (opens in new tab)

Catering Food Facility Health Permit

ANNUALPERMIT

Catering businesses operating in Marin County must obtain a current annual health permit from Marin County Environmental Health Services. Caterers must submit a complete caterer application and a comm...

Commercial Animal Facility Operating Permit

ANNUALPERMIT

All animal businesses operating in Marin County must obtain a special operating permit through Marin County Animal Services (operated by Marin Humane). This includes kennels, catteries, boarding facil...

Compact Mobile Food Operation (CMFO) Permit

ANNUALPERMIT

A Compact Mobile Food Operation (CMFO) is a non-motorized cart or other type of non-motorized transport of food that sells food to the public in Marin County. CMFOs must obtain a permit from Marin Cou...

Conditional Use Permit

ONE TIMEPERMIT

Certain business uses in unincorporated Marin County require a Conditional Use Permit (CUP) from the Marin County Community Development Agency Planning Division. A CUP is required for land uses that m...

Cottage Food Operation Registration/Permit

ANNUALPERMIT

Businesses operating a cottage food operation from a private home in Marin County must register with (Class A) or obtain a permit from (Class B) Marin County Environmental Health Services. Cottage foo...

Encroachment Permit (Public Right-of-Way)

AS NEEDEDPERMIT

An encroachment permit from the Marin County Department of Public Works is required for any work within a County-maintained public right-of-way in unincorporated Marin County. This includes installati...

Est. fee: $65 (Standard encroachment permit application fee: $65.00 (non-refundable). Recorded encroachment permit fee: $170.00. Additional fees for inspections will be determined during the application review process and must be paid before the permit is issued.)Filing link → (opens in new tab)Source → (opens in new tab)

City Obligations(13)

City of Larkspur Business License Tax

ANNUALREGISTRATION

All persons engaging in business within the City of Larkspur must obtain a business license and pay an annual business license tax. Businesses are classified into categories: Class A (retail, restaura...

Est. fee: $25 (Class A (retail/restaurant, >30% gross profit): $25 + $0.50 per $1,000 gross receipts. Class B (services/wholesale, 17-30% gross profit): $25 + $0.25 per $1,000 gross receipts. Class C (professional services): $115/professional + $17/nonprofessional (1-10), $8.50/nonprofessional (11-40), $3.00/nonprofessional (40+). Flat rates: General contractors $60 + $0.50/$1,000 gross receipts; Subcontractors $60; Hotels/motels $20/unit; Realtors $90/broker + $17/employee; Undertakers $113. Zoning clearance fee of $48 also required. Unclassified businesses pay $25/quarter until classified.)Filing link → (opens in new tab)Source → (opens in new tab)

City of Larkspur Commercial Building Permit

AS NEEDEDPERMIT

Any new construction, alteration, renovation, or tenant improvement of commercial property within the City of Larkspur requires a building permit. Building permits are submitted online through eTRAKiT...

Est. fee: $135 (Minimum permit fee: $135. Valuation-based: up to $2,000 = $135; $2,001-$25,000 = $135 + $27.70/additional $1,000; $25,001-$50,000 = $772 + $19.73/additional $1,000; $50,001-$100,000 = $1,265 + $13.71/additional $1,000; $100,001-$500,000 = $1,950 + $10.91/additional $1,000; $500,001-$1M = $6,311 + $9.20/additional $1,000; over $1M = $10,912 + $7.08/additional $1,000. Plan check: 65% of permit fees. Plus Green Building (25%), Road Impact (0.75%), General Plan (0.25%), Records ($25), Tech Enhancement (5%).)Filing link → (opens in new tab)Source → (opens in new tab)

City of Larkspur Conditional Use Permit (CUP)

ONE TIMEPERMIT

Certain business uses within the City of Larkspur require a Conditional Use Permit (CUP) from the Planning Department. A CUP is required for uses that are conditionally permitted in specific zoning di...

Est. fee: $4266 (Zoning Administrator CUP hearing: $4,266 plus 5% Technology Enhancement Fee. Planning Commission CUP hearing: $5,613 plus 5% Technology Enhancement Fee. Planning Use Permit (minor): $505 plus 5% tech fee. Periodic review: $505 (ZA) or $1,000 deposit (PC). Second hearing: $2,021 plus 5% tech fee. Penalty for work started without planning approval: 2x application fee.)Source → (opens in new tab)

City of Larkspur Delivery or Service by Vehicle License

ANNUALREGISTRATION

Every person not having a fixed place of business within the City of Larkspur who delivers goods, wares, or merchandise by vehicle or provides services by vehicle within the City must obtain a busines...

Est. fee: $90 (Annual license tax by vehicle weight: Up to one ton: $90. Up to two tons: $135. Up to three tons: $205. Over three tons: $305.)Filing link → (opens in new tab)Source → (opens in new tab)

City of Larkspur Encroachment Permit

AS NEEDEDPERMIT

Any work in the public right-of-way within the City of Larkspur requires an Encroachment Permit from the Public Works Department. This includes sidewalk construction, curb cuts, driveway approaches, u...

Est. fee: $208 (Minor encroachment permits: Landscape $208; Curb/gutter/sidewalk/driveway $423; Traffic control (one-day) $446; Utility service lateral $496; Utility structure inspection $545. Outdoor dining in ROW: per sq ft at prevailing lease rates (half rate if impacting parking, quarter rate if not). Civic event: $100. All fees plus 5% Technology Enhancement Fee.)Filing link → (opens in new tab)Source → (opens in new tab)

City of Larkspur Film/Photography Permit

AS NEEDEDPERMIT

Commercial filming and photography activities within the City of Larkspur require a Film/Photography Permit. For small crews (1-3 persons): permit issuance fee is $76 on private property, $114 on publ...

Est. fee: $76 (Small crew (1-3 persons): Permit $76 (private), $114 (public/ROW); Daily location fee $0 (private), $126 (ROW staging), $189 (public). Large crew (4+): Permit $234 (private), $379 (ROW staging), $473 (public); Daily location fee $0 (private), $316 (ROW staging), $631 (public). City Film Monitor: $158/hour. Pre-application meeting: $316. Permit violation: $375/day. Filming without permit: 2x fees.)Source → (opens in new tab)

City of Larkspur Fire Operational Permit (Central Marin Fire Authority)

ONE TIMEPERMIT

Certain commercial operations within the City of Larkspur require a California Fire Code Operational Permit issued through the Central Marin Fire Authority. Operations requiring permits include: motor...

Est. fee: $328 (California Fire Code Operational Permit fee: $328 per permit type. Work without permits results in double the permit fee. Expired permit reactivation: half the current fee. Fees charged by City on behalf of Central Marin Fire Authority.)Filing link → (opens in new tab)Source → (opens in new tab)

City of Larkspur Home Occupation Permit

ONE TIMEPERMIT

Any person operating a business from a residential property within the City of Larkspur must obtain a Home Occupation Permit from the Planning Department in addition to a business license. Home occupa...

Est. fee: $48 (Home Occupation Review without inspection: $48. Home Occupation Permit with inspection: $96. A 5% Technology Enhancement Fee also applies.)Source → (opens in new tab)

City of Larkspur Massage Business Operator Permit

ANNUALINDUSTRY LICENSE

Any massage business operating within the City of Larkspur must obtain a Massage Operator's Permit. All individuals employed to perform massage must be certified by the California Massage Therapy Coun...

Est. fee: $608 (Business establishment initial permit: $608. Business establishment renewal: $304. Sole proprietor initial permit: $395. Sole proprietor renewal: $201. Late penalties: $50 at 30 days, $100 at 60 days, $200 at 90 days past due.)Source → (opens in new tab)

City of Larkspur Sign Permit

ONE TIMEPERMIT

It is unlawful to erect any new sign or modify the appearance of an existing sign within the City of Larkspur without first securing a sign permit, except for signs conforming to certain limitations. ...

Est. fee: $74 (Administrative Sign Review (signs 6 sq ft or less): $74 plus 5% Technology Enhancement Fee. Zoning Administrator Sign Review (signs over 6 sq ft): $449 plus 5% Technology Enhancement Fee. Additional hearing fees may apply if Planning Commission review is required.)Source → (opens in new tab)

17,163

Obligations tracked

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