San Mateo compliance requirements

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...

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,...

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...

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...

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...

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...

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...

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...

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...

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 ...

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...

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...

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...

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...

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...

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...

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...

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...

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) ...

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...

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,...

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...

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...

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...

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...

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...

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...

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...

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...

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...

All persons or businesses conducting business within the City of San Mateo must obtain an annual business tax certificate (commonly called a business license) and pay the applicable gross receipts-bas...

A building permit is required for any new commercial construction, tenant improvement (TI), renovation, change of occupancy, or structural alteration in San Mateo. Permits are issued by the City of Sa...

Any business operated from a residential dwelling in San Mateo requires a Home Occupation Certificate approved by the City Zoning Administrator under SMMC Section 27.16.040. The home occupation must b...

Any person operating a massage business in San Mateo must register with the City under SMMC Chapter 5.44. All massage practitioners must hold current CAMTC (California Massage Therapy Council) certifi...

Any property owner or host wishing to operate a short-term rental (STR) — renting a residential unit for periods of 30 days or less — must obtain an annual Short-Term Rental Registration from the City...

A building permit is required to install, erect, enlarge, alter, or relocate any sign or awning on a commercial building in San Mateo. Sign permits are issued by the City of San Mateo Building Divisio...

Businesses or organizations sponsoring commercial or for-profit special events on City property or public rights-of-way must obtain a Special Community Events Permit. A $1,000 non-refundable applicati...

Any business operating a tanning facility (UV tanning booths) in San Mateo must obtain an annual tanning permit under SMMC Chapter 5.49. A non-refundable permit fee is charged per tanning booth at the...

No person may sell or offer for sale any tobacco product within the City of San Mateo without a current and valid Tobacco Retailer Permit for each retail location. The permit is required under SMMC Ch...

Operators of hotels, motels, inns, and any structure used for transient lodging or dwelling must collect a 14% Transient Occupancy Tax (TOT) from guests on the rent charged and remit it to the City. O...