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CA367 obligations4 jurisdictions

South Lake Tahoe compliance requirements

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

Breakdown: 106 federal requirements, 220 California state filings, 22 El Dorado County requirements, and 19 South Lake Tahoe-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...

El Dorado County Obligations(22)

Body Art Facility Permit and Practitioner Registration

ANNUALPERMIT

Any business in El Dorado County that provides body art services (tattooing, body piercing) must obtain an annual Body Art Facility Permit from the Environmental Management Department. Each individual...

Est. fee: $257 (Body Art Facility Annual Permit: $257. Body Art Practitioner Registration: $86 per practitioner. Ear Piercing Facility Notification: $51.)Filing link → (opens in new tab)Source → (opens in new tab)

Building Permit

ONE TIMEPERMIT

Any business in El Dorado County that plans to construct, alter, repair, demolish, or change the occupancy of a building or structure in the unincorporated areas must obtain a building permit from the...

Business Personal Property Tax Statement (Form 571-L)

ANNUALTAX FILING

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

Conditional Use Permit (CUP)

ONE TIMEPERMIT

Certain business activities in unincorporated El Dorado County require a Conditional Use Permit from the Planning and Building Department, Planning Division. A CUP is required for land uses that are p...

El Dorado County Business License

ANNUALREGISTRATION

Any person or entity that conducts business within the unincorporated areas of El Dorado County must obtain a business license from the Treasurer-Tax Collector's Office. The license is required for th...

Est. fee: $46 (Standard annual fee: $46 for most businesses. Special categories (secondhand dealers, pawnbrokers, fortunetelling, carnivals): $140 plus $4 state fee. Fee varies by business type per El Dorado County Code Title 5. Contact the Treasurer-Tax Collector's Office at (530) 621-5800 or buslic@edcgov.us for current fee schedule.)Filing link → (opens in new tab)Source → (opens in new tab)

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 El Dorado County must file a Fictitious Business Name Statement with the El Dorado County Recor...

Est. fee: $40 ($40 for one business name and one owner (includes one certified copy). $7 for each additional business name or owner. Newspaper publication costs approximately $30-$80 additional depending on the newspaper.)Filing link → (opens in new tab)Source → (opens in new tab)

Grading Permit

ONE TIMEPERMIT

Any business in El Dorado County that plans to perform earthwork involving cuts exceeding 5 feet in height, fills exceeding 3 feet in height, or fill or excavation greater than 250 cubic yards must ob...

Hazardous Materials Business Plan (CUPA)

ANNUALPERMIT

Businesses in El Dorado County that store, handle, or use threshold quantities of hazardous materials or hazardous waste must submit a Hazardous Materials Business Plan through the California Environm...

Est. fee: $257 (Small Quantity HW Generator (<55 gallons): $257; Business Plans Small (55-1,999 gallons): $257; Business Plans Large (>1,999 gallons): $343; State Surcharge Hazmat: $49-$84; CalARP State Surcharge: $270. Above Ground Tanks: $120 (<10,000 gal), $257 (10,000-100,000 gal), $514 (100,001-1,000,000 gal). APSA Surcharge: $26.)Filing link → (opens in new tab)Source → (opens in new tab)

Medical Waste Generator Permit

ANNUALPERMIT

Healthcare businesses in El Dorado County that generate medical waste (hospitals, clinics, dental offices, veterinary offices, nursing facilities, and other medical waste generators) must obtain an an...

Est. fee: $343 (Small Qty without Onsite Treatment: $86; Small Qty with Onsite Treatment: $171; Medical/Dental/Veterinary Offices: $343; Specialty Clinics: $343; Primary Care: $514; Acute Care Hospital: $514; Nursing Facility 1-99 beds: $429; Nursing Facility 100-199 beds: $514; Nursing Facility 200+ beds: $600; Storage Facility 2-10 Generators: $171; Storage Facility 11-49 Generators: $343; Storage Facility 50+ Generators: $686; Transfer Station: $686.)Filing link → (opens in new tab)Source → (opens in new tab)

Mobile Food Facility Permit

ANNUALPERMIT

Any business operating a mobile food facility (food truck, food cart, roadside vendor) in El Dorado County must obtain an annual health permit from the Environmental Management Department. Mobile food...

Est. fee: $309 (Mobile Food/Roadside: $309/year. Mobile Food Pre-packaged Only: $171/year. Plan check fee for new mobile food/satellite: $343.)Filing link → (opens in new tab)Source → (opens in new tab)

City Obligations(19)

Annual Commercial Fire Life Safety Inspection

ANNUALPERMIT

The South Lake Tahoe Fire Department's Fire Prevention Division conducts mandatory annual life and safety inspections of all existing commercial buildings used to sell merchandise, public assembly est...

Est. fee: $127 (Basic Fire Inspection fee based on square footage: less than 1,000 sq ft (lowest tier, approx. $127); 1,000-4,000 sq ft (mid tier); 4,000-9,000 sq ft (upper-mid tier); greater than 9,000 sq ft (approx. $381 highest tier). Reinspection fees: $85 for second inspection, $181 for third inspection. Exact current fees in Master Fee Schedule at cityofslt.gov/634/Master-Fee-Schedule.)Filing link → (opens in new tab)Source → (opens in new tab)

Business and Professions Tax Certificate

ANNUALREGISTRATION

All businesses and professions operating in the City of South Lake Tahoe must obtain an annual Business and Professions Tax Certificate (commonly called a Business License) before commencing operation...

Cannabis Public Safety License

ANNUALINDUSTRY LICENSE

Any cannabis business operating in the City of South Lake Tahoe must obtain a Cannabis Public Safety License in addition to a Cannabis Use Permit and Development Agreement. The city limits cannabis bu...

Commercial Building Permit

AS NEEDEDPERMIT

A building permit is required for all commercial construction, tenant improvements, and significant alterations or additions to commercial buildings within the City of South Lake Tahoe. Permits are pr...

Commercial Film Permit

AS NEEDEDPERMIT

A Commercial Film Permit is required from the City of South Lake Tahoe to conduct commercial film, television, or photography production on city-owned public property. The permit is administered by th...

Encroachment and Obstruction Permit

AS NEEDEDPERMIT

An Encroachment and Obstruction Permit is required from the City of South Lake Tahoe's Engineering Division (Public Works Department) for any work within the City's public right-of-way. This includes ...

Home Occupation Permit

ONE TIMEPERMIT

A Home Occupation Permit is required for businesses operated from a residential dwelling that generate customer/client activity or otherwise exceed the city's home-based business standards. The busine...

Mobile Vending Permit

ANNUALPERMIT

A Mobile Vending Permit is required to operate a food truck or other mobile vending unit on public or private property within the City of South Lake Tahoe. The city adopted a mobile vending ordinance ...

Pedicab Driver Permit

ANNUALINDUSTRY LICENSE

Any individual who drives or operates a pedicab within the City of South Lake Tahoe must obtain a Pedicab Driver Permit pursuant to Chapter 4.170 of the South Lake Tahoe Municipal Code. Drivers must b...

Est. fee: $61 (New application: $156. Annual renewal: $61. Fees set by city council in Master Fee Schedule (2025). Driver must also maintain minimum liability insurance as set forth in the permit application.)Filing link → (opens in new tab)Source → (opens in new tab)

Pedicab Owner/Operator Permit

ANNUALINDUSTRY LICENSE

Any person who owns or operates a pedicab business within the City of South Lake Tahoe must obtain a Pedicab Owner Permit pursuant to Chapter 4.170 of the South Lake Tahoe Municipal Code. It is unlawf...

Est. fee: $92 (New application: $263. Annual renewal: $92. Fees set by city council in Master Fee Schedule (2025). Insurance requirement: Commercial General Liability policy minimum $1,000,000 per occurrence from an A.M. Best A-VII or better rated carrier authorized in California.)Filing link → (opens in new tab)Source → (opens in new tab)

17,163

Obligations tracked

16,959

Source citations

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