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CA362 obligations4 jurisdictions

Lemoore compliance requirements

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

Breakdown: 106 federal requirements, 220 California state filings, 21 Kings County requirements, and 15 Lemoore-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...

Kings County Obligations(21)

Aboveground Petroleum Storage Act (APSA) Compliance

ANNUALPERMIT

Any business in Kings County that stores petroleum products in aboveground storage tanks with an aggregate capacity of 1,320 gallons or more (including individual containers of 55 gallons or greater) ...

Agricultural Property Tax Statement (Form 571-F)

ANNUALTAX FILING

Agricultural businesses in Kings County that own or lease taxable agricultural personal property (farm equipment, livestock, crops, irrigation systems, etc.) must file an annual Agricultural Property ...

Building Permit

AS NEEDEDPERMIT

Any business constructing a new building, making structural alterations, or performing significant improvements to an existing structure in unincorporated Kings County must obtain a building permit fr...

Business Personal Property Tax Statement (Form 571-L)

ANNUALTAX FILING

All businesses in Kings County that own or lease taxable personal property (furniture, fixtures, equipment, machinery, computers, supplies, leasehold improvements, vehicles, aircraft, watercraft, etc....

Commercial Weighing and Measuring Device Registration

ANNUALREGISTRATION

Any business in Kings County that uses commercial weighing or measuring devices (scales, fuel pumps, scanners, liquid meters, etc.) must register those devices with the Kings County Sealer of Weights ...

Conditional Use Permit (CUP)

ONE TIMEPERMIT

Businesses proposing land uses in Kings County that are not permitted by right in their zoning district must obtain a Conditional Use Permit from the Kings County Community Development Agency, as gove...

Cottage Food Operation Registration/Permit

ANNUALPERMIT

Home-based food producers in Kings County operating under the California Homemade Food Act (AB 1616 and AB 1240) must register with the Kings County Department of Public Health. Class A Cottage Food O...

Fictitious Business Name (FBN) Statement Filing

EVERY 5 YEARSREGISTRATION

Any person or entity conducting business under a fictitious name (a name other than their legal name) in Kings County must file a Fictitious Business Name Statement with the Kings County Clerk-Recorde...

Est. fee: $25 (Filing fee is $25.00 for one FBN and one registrant. Additional business names or partners cost $7.00 each. Abandonment filing is $18.50. Withdrawal of partner is $7.00. Publication in a newspaper of general circulation costs approximately $100-$194 additionally.)Filing link → (opens in new tab)Source → (opens in new tab)

Grading Permit

AS NEEDEDPERMIT

Any business performing grading, excavation, or earthwork operations in unincorporated Kings County must obtain a grading permit from the Kings County Community Development Agency. This includes land ...

Hazardous Materials Business Plan (HMBP) Filing

ANNUALPERMIT

Any business in Kings County that handles, stores, or uses hazardous materials at or above reportable quantities must file a Hazardous Materials Business Plan (HMBP) with the Kings County Department o...

City Obligations(15)

City of Lemoore Annual Fire Inspection

ANNUALPERMIT

All commercial businesses in the City of Lemoore are subject to annual fire safety inspections conducted by the Lemoore Fire Department. Inspection fees are based on the number of employees at the bus...

Est. fee: $59.89 (Annual Fire Inspection fee by employee count: 0-25 employees: $59.89; 26-50 employees: $101.81; 51-99 employees: $149.72; 100+ employees: $299.45. First re-inspection with violations: free. 2nd+ re-inspection: $119.78. Occupant Load Review: $101.81.)Source → (opens in new tab)

City of Lemoore Building Permit

AS NEEDEDPERMIT

A building permit is required in the City of Lemoore for new construction, remodeling, additions, and various installations including patios, storage buildings, carports, air conditioning replacement,...

Est. fee: $1300 (New commercial with tenant improvement: $0.55/sq ft (min $1,300). New commercial without TI: $0.34/sq ft (min $1,300). Existing commercial TI only: $0.34/sq ft (min $1,300). New industrial: $0.48/sq ft (min $1,300). New warehouse: $0.27/sq ft (min $1,300). Plan check: 65% of building permit fee. Work without permit: fees doubled. General Plan Update Fee: $0.06/sq ft or $0.82/$1,000. Technology Fee: $0.03/sq ft or $0.41/$1,000.)Filing link → (opens in new tab)Source → (opens in new tab)

City of Lemoore Business License

ANNUALREGISTRATION

All businesses operating in the City of Lemoore must obtain an annual business license and pay business license tax. The tax year runs January 1 through December 31. Business tax is based on the type ...

Est. fee: $54 (New application processing fee: $54.00. Renewal processing fee: $29.00. Business tax amount varies by business type and is based on Gross Receipts, Contractor, Professional, or Flat rate schedules. Late penalty: 50% of balance after January 31, additional 50% after February 28, not to exceed 100% of original tax. Contact Business License Office at (559) 924-6711 for specific tax calculation.)Filing link → (opens in new tab)Source → (opens in new tab)

City of Lemoore Cannabis Regulatory Permit

ANNUALINDUSTRY LICENSE

Commercial cannabis operations permitted within the City of Lemoore (nursery, cultivation, processing, manufacturing, distribution, and non-storefront delivery for medical and adult use) must obtain a...

Est. fee: $15403.68 (Cannabis Application Fee: $479.11 per initial business application. Cannabis Regulatory Permit Fee: $15,403.68 annually per license. Cannabis Employee Permit: $209.61 initial per employee. Cannabis Employee Permit Renewal: $119.77 annually per employee. Replacement Cannabis ID Card: $4.79.)Source → (opens in new tab)

City of Lemoore Encroachment Permit

AS NEEDEDPERMIT

An encroachment permit is required in the City of Lemoore for any work, obstruction, or encroachment within the public right-of-way, including sidewalk dining areas, awnings over sidewalks, constructi...

Est. fee: $143.74 (Encroachment Permit (Public Right of Way): $143.74. Sidewalk Dining without Encroachment (Permanent): $191.65. Sidewalk Vending: $191.65.)Source → (opens in new tab)

City of Lemoore Hazardous Materials/Liquid Petroleum Operations Permit

ANNUALPERMIT

Businesses in the City of Lemoore that handle, store, or use hazardous materials or operate liquid petroleum gas facilities must obtain a Hazardous Materials/Liquid Petroleum Operations Permit from th...

Est. fee: $179.67 (Hazardous Materials/Liquid Petroleum Operations Permit: $179.67. Additional fees may apply for hazardous materials spill cleanup at hourly rate.)Source → (opens in new tab)

City of Lemoore Home Occupation Permit

ONE TIMEPERMIT

Residents of Lemoore who wish to conduct a business from their home must obtain a Home Occupation Permit from the City Planning Division before a business license can be issued for a home-based operat...

Est. fee: $191.65 (Home Occupation - Minor: $191.65. Home Occupation - Major: $568.95. Fee depends on the scope and intensity of the home-based business activity. Contact Planning Division at (559) 924-6740 for determination of minor vs. major classification.)Filing link → (opens in new tab)Source → (opens in new tab)

City of Lemoore Massage Therapy Business Permit

ANNUALINDUSTRY LICENSE

Businesses offering massage therapy services within the City of Lemoore must obtain a Massage Therapy Business Permit from the Lemoore Police Department. This is separate from and in addition to the i...

Est. fee: $27.55 (Massage Therapy Business Permit: $27.55 plus DOJ background check fees. Contact Lemoore Police Department for current DOJ fee amount.)Source → (opens in new tab)

City of Lemoore Massage Therapy Practitioner Permit

ANNUALINDUSTRY LICENSE

Massage therapy practitioners operating within the City of Lemoore must obtain a Massage Therapy Practitioner Permit from the Lemoore Police Department. The permit requires a background check through ...

Est. fee: $68.27 (Massage Therapy Practitioner Permit: $68.27 plus DOJ background check fees. Contact Lemoore Police Department for current DOJ fee amount.)Source → (opens in new tab)

City of Lemoore Police Permit for Regulated Businesses

ANNUALINDUSTRY LICENSE

Certain types of business activities in the City of Lemoore require a Police Permit from the Lemoore Police Department in addition to a business license. Businesses requiring a Police Permit include e...

Est. fee: $76.66 (Background Check - Business Regulation (Card Room): $215.60. Background Check - Business Regulation (All Others): $76.66. These fees are in addition to the standard business license fees. Contact the Lemoore Police Department at (559) 924-2802.)Source → (opens in new tab)

17,163

Obligations tracked

16,959

Source citations

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