My plan

Starting a business in San Diego, California

Every business operating in the City of San Diego needs a Business Tax Certificate from the City Treasurer: $34 a year for 12 or fewer employees, plus a $4 state fee. Apply within 15 days of starting, and self-certify that your use is allowed in the property's zone. Home occupations that meet the City's standards need no separate City permit. Fictitious business names are filed with the San Diego County Recorder/County Clerk within 40 days. Restaurants and food trucks are permitted by the County Department of Environmental Health and Quality, and sidewalk vendors need a City Sidewalk Vending Permit.

Every item checked November 6, 2026 against the linked official source. Fees are shown only where an official source documents them, and they’re paid directly to the agency listed — FirstBizGuide isn’t a government agency and doesn’t charge fees or file applications. Not legal advice.

About your business (choose all that apply)

  • Register your business

    • Form your LLC or corporation online at bizfile Online (bizfileOnline.sos.ca.gov). The filing fee is $70 for an LLC's Articles of Organization and $100 for a general stock corporation. Filing in person adds a $15 handling fee; certified copies are $5 each and optional. [source] [source] [source]

      • Articles of Organization (LLC): $70 [source]

      Agency: California Secretary of State

    • File your first Statement of Information with the Secretary of State within 90 days of registering. After that, LLCs file every two years in the month they registered, and stock corporations file every year. The fee is $20 for an LLC; the Secretary of State lists the fee as $20 or $25 depending on entity type. The Secretary of State mails a reminder about three months before it's due; if you miss it, the Franchise Tax Board assesses a penalty. Watch for mailers from private companies that charge more to file it for you. [source] [source] [source]

      Agency: California Secretary of State

    • In California, fictitious business name (DBA) statements go to the county clerk/recorder in the county where your principal place of business is, not to the state (Business and Professions Code sections 17900–17930). Fees and filing steps are set by each county, so check with your county clerk. [source] [source]

      Agency: County clerk/recorder

    • The IRS issues EINs free. Sites that charge for this are third parties. [source]

      Agency: Internal Revenue Service

  • State and city tax licenses

    • Every LLC organized or doing business in California owes an $800 annual tax, even if it isn't doing business, until the LLC is canceled. The first payment is due by the 15th day of the 4th month after you file with the Secretary of State. LLCs with California income of $250,000 or more also owe an LLC fee, from $900 to $11,790 depending on income. LLCs get no first-year break now: the first-year exemption only covered tax years beginning in 2021 through 2023. Corporations owe the same $800 minimum franchise tax, but a newly incorporated or qualified corporation doesn't pay it for its first taxable year. [source] [source]

      Agency: California Franchise Tax Board

    • You need a seller's permit if you're engaged in business in California and sell or lease tangible goods that would normally be subject to sales tax at retail. This covers individuals, partnerships, corporations and LLCs, both retailers and wholesalers. The permit is free, but the CDTFA may require a security deposit, set when you apply. Register online through CDTFA's online services. Temporary sellers, such as seasonal sales, may need a temporary permit. [source]

      Agency: California Department of Tax and Fee Administration

  • If you hire employees

    • Register with EDD within 15 days once you pay more than $100 in wages in a calendar quarter ($750 or more in cash wages in a quarter for household employers). EDD runs California's four state payroll taxes: Unemployment Insurance, Employment Training Tax, State Disability Insurance and Personal Income Tax withholding. [source] [source]

      Agency: California Employment Development Department

  • Industry licenses

    • Since January 1, 2025, unlicensed people may do only minor work under $1,000, and only if the job needs no permit and they don't use workers. Bidding $1,000 or more, doing permit-required work, or employing workers requires a license from the Contractors State License Board. Ads for unlicensed minor work must say you're not licensed. [source]

      Agency: Contractors State License Board

  • Food businesses

    • Restaurants, markets and other retail food facilities must meet the California Retail Food Code, which sets building, equipment and operating requirements. The code is enforced by 62 local environmental health agencies, usually your county's, and CDPH only supports them. The same code covers mobile food facilities such as food trucks and carts (Chapter 10), as well as plan review and permits. Contact your local environmental health agency before you build out or buy equipment. [source] [source]

      Agency: County (or city) environmental health agency

    • California has two cottage food classes. Class A sells home-kitchen food directly to the public and must register with your local environmental health agency; its current gross annual sales limit is $75,000. Class B can also sell through restaurants and markets, needs a permit after an inspection, and has a $150,000 limit. CDPH doesn't register or permit cottage food operations itself. Only foods on CDPH's Approved Cottage Food List qualify, products must be properly labeled, and you must complete cottage food operator training within three months of registering or getting your permit. [source] [source]

      Agency: County environmental health agency

    • The City's starting-a-business guide sends food businesses to the County of San Diego Department of Environmental Health and Quality (DEHQ). New food facilities go through DEHQ plan review. Current plan review fees (the same in the FY 2026-27 approved column) are $1,534 for 0-1,999 sq. ft., $1,931 for 2,000-5,999, $3,153 for 6,000-9,999 and $3,407 for 10,000 sq. ft. and over (up to three prep areas, or one at 10,000+), plus $679 for each additional prep area; minor remodels are $670. DEHQ's FY 2025-26 approved fee list names restaurant permits as annual permits, set by employee count: $842 (1-10 employees), $987 (11-25), $1,170 (26-100) and $2,087 (101 or more). The County's food facility fee schedule effective July 10, 2026 lists the same amounts. Low-risk and restricted food service facilities are $587. DEHQ: 858-505-6700 or 800-253-9933. [source] [source] [source] [source]

      • San Diego County restaurant annual permit, 1-10 employees: $842 per year [source]

      Agency: County of San Diego Department of Environmental Health and Quality

    • DEHQ's Mobile Food Program provides a plan check construction guide, a Standard Operational Procedures worksheet, plan submittal templates (prepackaged/whole produce truck, prepackaged push cart, unpackaged push cart) and a self-inspection checklist. You also need a commissary letter from an approved commissary (see the commissary guidelines and list), a Location of Operation Information Sheet, and the startup checklist before your inspection at the County Operations Center. Compact mobile food operations have separate storage, commissary, vending-site and zoning guidance. Plan review fees (current and FY 2026-27): $545 for an open food preparation truck, $293 for a prepackaged CMFO or prepackaged truck, $518 for an unpackaged CMFO, $578 for a mobile food support unit. DEHQ's FY 2025-26 approved fee list names these as annual permits, and the July 10, 2026 fee schedule lists the same amounts: $760 for a mobile food facility with full food preparation, $516 for limited food preparation (vehicle or cart), $253 for a packaged lunch truck and $266 for a mobile support unit. Mobile Food Program duty specialist: (858) 505-6900. [source] [source] [source] [source]

      • San Diego County mobile food facility with full food preparation, annual permit: $760 per year [source]

      Agency: County of San Diego Department of Environmental Health and Quality

  • Local business tax

    • The City Treasurer says all businesses operating in the City of San Diego must register for a Business Tax Certificate, which replaces a business license; it does not replace any police, health, zoning, building or other permits your business needs. During the application you self-certify that your business is allowed in the property's zone (see the zoning step). Apply online (register for a username first), by mail, or in person by appointment; allow up to two weeks to receive the certificate. Late fees apply to applications received more than 15 days after your start date: $25.00 or 10% of the amount owed, whichever is greater, plus 1% a month after one month. The Treasurer's fee page lists the annual Business Tax as $34.00 for 12 or fewer employees, or $125.00 plus $5.00 per employee for 13 or more, plus the $4.00 state-mandated SB 1186 fee on applications and renewals (mail applications for small businesses pay $38.00). Businesses with employees working in the City also pay an annual Minimum Wage Enforcement Fee per employee (the fee page says $2.82 per employee effective July 1, 2025; the application page says $1.47, so confirm). Businesses inside one of the City's Business Improvement Districts may be billed a BID assessment. Operating without paying brings a surcharge of $68.00 (small) or $250.00 (large). Business Tax: 619-615-1500, [email protected]. [source] [source] [source]

      • City of San Diego Business Tax, 12 or fewer employees: $34 per year [source]

      Agency: City of San Diego Office of the City Treasurer

  • Business name

    • File if you regularly do business for profit under a name that doesn't include the owner's surname or suggests other owners; corporations and LLCs file for any name other than their exact registered name. File within 40 days of first transacting business. Search name availability first (FBN Records Search, in person or by mail); the County does not approve names and filing doesn't guarantee exclusive use. Fill in the application online, then file in person (County offices except Kearny Mesa, no appointment, valid government photo ID) or by mail with an original wet-ink signature and a check or money order payable to San Diego Recorder/County Clerk (ATTN: FBN, P.O. Box 121750, San Diego, CA 92112-1750). An Affidavit of Identity is no longer required. The County fee schedule effective July 1, 2025 lists $54.00 for the statement (original or renewal, one name and registrant, includes spouse) plus $5.00 for each additional name or owner; card payments add a $2.50 surcharge. New filings must be published in a newspaper of general circulation once a week for four consecutive weeks, within 45 days of filing. Statements run 5 years; a change of address or ownership ends the statement and requires a new filing, and an unchanged renewal filed within 40 days of expiration needs no publication. Recorder/County Clerk: (619) 237-0502. [source] [source]

      Agency: San Diego County Assessor/Recorder/County Clerk

  • Zoning and home businesses

    • Development Services Information Bulletin 540 (July 2020) says home occupations that meet the Land Development Code standards don't need a City permit but still need a Business Tax Certificate, and other agencies may require their own permits. Home occupations are allowed in all residential zones except RM-5-12. Only a resident may run the business, and space can't be rented to others for it. At most one employee or partner on site, and one customer or client at a time by appointment (no more than one per two-hour period), 7:00 a.m. to 7:00 p.m., Monday through Saturday; the same limits apply to vendors. No signs advertising the home occupation, and other advertising can't include the address. All activity must be inside an enclosed structure, with no more than 1,000 cubic feet of indoor storage. No nuisance, excessive noise, traffic, lighting or odor. The business can't reduce required off-street parking, and one business vehicle (one-ton maximum carrying capacity) may park on the street; tow trucks aren't allowed. Goods sold must be handmade, grown on site, or made in a kitchen meeting cottage food standards. Going beyond the hours or visitor and staffing limits requires a Neighborhood Use Permit (Process 2), submitted electronically with an initial deposit of $1,000.00. [source] [source]

      Agency: City of San Diego Development Services Department

    • Before getting a Business Tax Certificate you self-certify that your use is allowed in the property's zone: look up the base zone in the City's Zoning & Parcel Information Portal (ZAPP), then check that zone's use regulations table. Under Information Bulletin 585 (November 2025), a building can't be occupied, and its use or occupancy classification can't change, until the Building Official issues a Certificate of Occupancy. One is required for new non-residential buildings, tenant improvements that create occupancy in a shell building, changes of occupancy classification, and additions or alterations that change the classification. It is issued after all inspections for the permitted work pass. A change of ownership or tenancy, or a remodel that doesn't change the occupancy or occupant load, doesn't need one. To get a copy of an existing building's certificate, email [email protected]; if no final inspection approval exists, you must apply for a building permit with plans by a licensed architect or engineer. Fees listed (non-refundable): Temporary Certificate of Occupancy $293.20, reissuing a Certificate of Occupancy $293.20, and $146.80 an hour for extra research and review. [source] [source] [source]

      Agency: City of San Diego Development Services Department

  • City permits

    • Sidewalk vendors must have a Business Tax Certificate, a Sidewalk Vending Permit and a City-issued photo ID. Review the City's sidewalk vending rules (Municipal Code Chapter 3, Article 6, Division 1, or the Guide to Sidewalk Vending). File a fictitious business name if you'll use one, and get a California seller's permit showing a City of San Diego address if applicable. Food vendors must first get a County DEHQ Mobile Food Facility permit and a food handler card; vendors with 25 square feet or less of display area selling only prepackaged, non-refrigerated food or whole uncooked produce are exempt from the Mobile Food Facility permit. Apply in person by appointment with the City Treasurer ([email protected] or 619-615-1500), bringing your seller's permit number, government ID and any County health permit and food handler card. The City's FAQ gives the annual Sidewalk Vending Permit fee as $38.00, plus the photo ID ($16.00), the Business Tax and the $4.00 SB 1186 fee. The permit is valid for one year from issuance and is renewed with your Business Tax renewal. [source] [source]

      • City of San Diego Sidewalk Vending Permit: $38 per year [source]

      Agency: City of San Diego Office of the City Treasurer

Not yet verified for San Diego: Minimum Wage Enforcement Fee per employee ($2.82 on the Treasurer's fee page vs. $1.47 on the application page); Business Improvement District assessment amounts; Whether Information Bulletin 540 (July 2020) still reflects the current Land Development Code home occupation standards; Building permit and tenant improvement fees for commercial spaces; Whether the County's July 10, 2026 food facility fee schedule labels each fee as annual (it lists the same amounts that DEHQ's FY 2025-26 approved list names as annual permits); Police-regulated business permits (which activities need one, and their fees); Sidewalk vending location restrictions under the Municipal Code (not summarized on the pages reviewed).
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