Business Tax Certificates

Tax Certificate Requirements

Thank you for doing business in Morro Bay!

The City of Morro Bay requires all organizations operating within the City limits to have a current business tax certificate (commonly referred to as a business license).

Funds collected from this certificate help support crucial City functions in order to better serve businesses, like paying for police and fire protection, business support and economic development initiatives, fixing streets, and more.

Business tax certificates apply to businesses operating as a general or sub-contractor (with offices located both inside and outside of the City), as a home occupation, from a commercial or office space, or as businesses conducting temporary activities within the City limits.

Business License Tax Rate Schedule

FY 2025-26 Business License Tax Rate Schedule

Application Process

Applications for new business licenses and renewals of current business licenses can be processed online or in person by appointment. Appointments are available Monday through Thursday 10:00am - 3:00pm.

• Online: Visit our Community Portal to complete and submit an electronic application, request a license renewal, and pay the fee.
  • For help with online applications, please see our helpful How-To.
• In Person: By Appointment Only. Please call or email to set up a time to visit us at:
  595 Harbor St
  Morro Bay, CA 93442
  
  
• Phone: For customer support, please call (805) 771-7006.

We currently offer four types of Business License application. If you'd prefer to fill out a paper application, please select from the options below. As a reminder, ALL PAGES must be completed for review:

• Brick and Mortar - For businesses with a store-front or physical building within City-Limits. 
  
• Home Occupation - For businesses operated out of a home within City-Limits
• Out-of-Town or No Fixed Location - For businesses who operate outside of City-Limits or who do not have a fixed location within the City.
• Special Event Vendors - For vendors participating in a special event like Art-in-the Park, Farmer's Markets, Kite Festival, Etc.
  • FY25-26 Special Event Vendor Application - Effective July 1, 2025
• Short-Term Vacation Rental Business License Applications will not be accepted without a STR Permit from Community Development. Please see below.

Please Note: All applications will be reviewed by staff. Assuming the application has been approved, you will receive an invoice and link to pay for the license from City Staff. 

Short-Term Vacation Rentals

All Short-Term Rentals who are up for renewal, must start with their Short-Term Rental (STR) Permit renewal. To renew your STR Permit, or to apply for a new Short-Term Rental, please Click here Version OptionsBusiness Tax CertificatesHeadline Short-Term Vacation Rentals Short-Term Vacation Rentals Short-Term Vacation Rentals Short-Term Vacation Rentals Short-Term Vacation Rentals Short-Term Vacation Rentals Short-Term Vacation Rentals Short-Term Vacation Rentals Short-Term Vacation Rentals Short-Term Vacation Rentals Short-Term Vacation Rentals Short-Term Vacation Rentals Short-Term Vacation Rentals Short-Term Vacation Rentals Short-Term Vacation Rentals Short-Term Vacation Rentals Short-Term Vacation Rentals Short-Term Vacation Rentals Short-Term Vacation Rentals Short-Term Vacation Rentals Short-Term Vacation Rentals Short-Term Vacation Rentals Short-Term Vacation Rentals Short-Term Vacation Rentals Short-Term Vacation Rentals Short-Term Vacation Rentals Short-Term Vacation Rentals Short-Term Vacation Rentals Short-Term Vacation Rentals Short-Term Vacation Rentals Short-Term Vacation Rentals Short-Term Vacation Rentals Short-Term Vacation Rentals Short-Term Vacation Rentals Short-Term Vacation Rentals Short-Term Vacation Rentals Short-Term Vacation Rentals Short-Term Vacation Rentals Short-Term Vacation Rentals Short-Term Vacation Rentals Short-Term Vacation Rentals for more information.

Last updated: July 7, 2025