What is a Business Tax Receipt (BTC) ?

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The purpose of a Business Tax Certificate (often referred to as a "business license") is solely to raise revenue for general municipal services to residents and businesses, such as police and fire protection, parks and recreation programs, library services, and street maintenance; it is not a "license or permit". Paying the tax and having a Business Tax Certificate, in and of itself, does not authorize you to do business in the City of Lompoc. It will be necessary for you to be in compliance with applicable regulatory codes and regulations of the Planning (i.e. Zoning and Sign Permits), Building, Fire, Police, and Wastewater Departments, and the County Health Department.

The BTC is valid from the date issued until June 30th. The City's fiscal year runs from July 1st to June 30th, and the BTC is renewable annually thereafter.

All Business Tax Certificates must be displayed at a fixed location. For those businesses that do not have a fixed location, the responsible party must carry with him or her, the Tax Certificate, or a copy thereof.

Who needs a BTC?

The law provides that a Business Tax Certificate (BTC) is necessary before any business, trade, profession, enterprise, establishment, occupation, or calling is conducted within the City. A BTC is required even though the business may not have a fixed place of business in the City or has a BTC from another city.

Any person who, by the use of signs, circulars, cards, telephones, books, newspapers, or other means of communication, advertises, or represents that he is engaged in business in the City for the transaction of which a tax is levied, shall be evidence that business is conducted within the City.

A separate Tax Certificate must be obtained for each branch or operation, when accounting is done separately. In addition, a person owning and/or managing two or more types of businesses must pay a tax for each establishment.