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CA359 obligations4 jurisdictions

Mammoth Lakes compliance requirements

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

Breakdown: 106 federal requirements, 220 California state filings, 18 Mono County requirements, and 15 Mammoth Lakes-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...

Mono County Obligations(18)

Building Permit

ONE TIMEPERMIT

Any construction, alteration, renovation, or demolition of a structure in unincorporated Mono County requires a building permit from the Mono County Building Division, part of the Community Developmen...

Business Personal Property Tax Statement (Form 571-L)

ANNUALTAX FILING

All businesses in Mono County that own or lease taxable personal property (furniture, fixtures, equipment, machinery, computers, supplies, leasehold improvements, etc.) must file an annual Business Pr...

Commercial Cannabis Business Permit

ANNUALINDUSTRY LICENSE

Commercial sale, cultivation, and production of cannabis are allowed in unincorporated Mono County only by operators with both a state license and a county business license. Per General Plan Chapter 1...

Conditional Use Permit (Use Permit)

ONE TIMEPERMIT

Certain business uses in unincorporated Mono County require a Use Permit (conditional use permit) from the Mono County Planning Commission. A Use Permit is a discretionary permit issued for uses that ...

Encroachment Permit for County Right-of-Way

ONE TIMEPERMIT

Any business or property owner performing work within a Mono County right-of-way or county road must obtain an encroachment permit from the Mono County Department of Public Works (Engineering Division...

Est. fee: $528 (Deposit of $528 (as of July 2023) based on $132/hour for up to 4 hours of staff time. Partial refund if full time is not used. Additional fees may apply for more complex projects.)Filing link → (opens in new tab)Source → (opens in new tab)

Fictitious Business Name (FBN) Statement Filing

EVERY 5 YEARSREGISTRATION

Any person or entity regularly transacting business for profit under a fictitious name (a name other than their legal name) in Mono County must file a Fictitious Business Name Statement with the Mono ...

Est. fee: $25 (Filing fee is $25 for one registrant or a married couple, plus $6 for each additional registrant and each additional business name. Additional cost for newspaper publication (approximately $30-$80 depending on newspaper).)Filing link → (opens in new tab)Source → (opens in new tab)

Food Facility Health Permit

ANNUALPERMIT

All retail food facilities operating in Mono County (restaurants, cafes, food trucks, grocery stores, bakeries, catering operations, and other food establishments) must obtain a health permit from the...

Grading Permit

ONE TIMEPERMIT

Any business or property owner performing grading, earthwork, or land disturbance activities in unincorporated Mono County must obtain a grading permit from the Mono County Department of Public Works ...

Est. fee: $800 (Grading permit deposit is $800 (as of July 1, 2023). Additional charges of $132/hour may apply for inspections and administration beyond the deposit.)Filing link → (opens in new tab)Source → (opens in new tab)

Hazardous Materials Business Plan (HMBP)

ANNUALPERMIT

All businesses in Mono County that manage hazardous materials in quantities at or above threshold levels (55 gallons of liquids, 200 cubic feet of compressed gases, and/or 500 pounds of solids) must s...

Home Occupation Permit

ONE TIMEPERMIT

Businesses operated from a residential property in unincorporated Mono County must comply with Mono County home occupation standards. Basic home occupations are permitted in all residential designatio...

City Obligations(15)

Building Permit - Commercial Construction and Tenant Improvement

AS NEEDEDPERMIT

A building permit from the Town of Mammoth Lakes Building Division is required for commercial construction, tenant improvements, remodels, and structural changes to business premises. The Building Div...

Business Tax Certificate

ANNUALREGISTRATION

All businesses operating in the Town of Mammoth Lakes with gross annual income of $5,000 or more are required to obtain a Business Tax Certificate prior to commencing business. This includes home-base...

Cannabis Business Tax

QUARTERLYTAX FILING

Businesses operating commercial cannabis activities in Mammoth Lakes are subject to a local cannabis business tax approved by voters via Measure C (June 2018). Initial rates: retail sales 4% (range 1-...

Commercial Cannabis Permit

ANNUALINDUSTRY LICENSE

Any business engaged in commercial cannabis activity (retail, cultivation, manufacturing, distribution, or testing) in Mammoth Lakes must obtain a Commercial Cannabis Permit under Municipal Code Chapt...

Commercial Filming and Photography Permit

AS NEEDEDPERMIT

A permit is required for commercial filming or photography within the Town of Mammoth Lakes. The Town Planning Division handles commercial filming and photography permits. The Town coordinates with Mo...

Mammoth Lakes Fire Protection District - Fire Construction Permit

AS NEEDEDPERMIT

Any new commercial construction, tenant improvement, or installation of fire protection systems (fire sprinklers, fire alarms, kitchen fire suppression systems) requires a fire construction permit fro...

Mobile Vendor / Temporary Cart Permit

AS NEEDEDPERMIT

An administrative permit is required for temporary vendor carts or stands operating in commercial zones in Mammoth Lakes. Carts may operate for outdoor sales of food, beverages, and similar merchandis...

Sign Permit

AS NEEDEDPERMIT

A sign permit is required to install a new sign or alter or move an existing sign on any commercial property in Mammoth Lakes. Permits are issued by the Town Planning Division. Minor alterations and n...

Special Event Permit

AS NEEDEDPERMIT

Businesses or organizations holding special events on Town property or public rights-of-way must obtain a Special Event Permit from the Town of Mammoth Lakes Recreation Department. Applications must b...

Est. fee: $250 (Special Event Equipment Use Deposit: $250. Additional permit fees may apply per Town fee schedule. Contact Recreation Department at (760) 965-3696.)Filing link → (opens in new tab)Source → (opens in new tab)

Temporary or Permanent Outdoor Dining / Display Permit

AS NEEDEDPERMIT

Restaurants and retail businesses wishing to operate outdoor dining areas or permanent outdoor displays or sales must obtain a planning permit from the Town of Mammoth Lakes. Temporary Outdoor Sales P...

17,163

Obligations tracked

16,959

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