The City Clerk's Office administers the City's Business License program, including the rental tax. The City Clerk also coordinates Home Occupation Permits and Street Use Permits. 

Real Estate Rental Tax

If you own property in the City of Piedmont and receive payment for renting or leasing any or all of your residential or commercial property to another person, you must pay an annual rental tax to the City. This tax is due if you rented or leased your property for any period of time during a given calendar year. Tax Payments are collected the year after you receive the income and are due on February 15 of each year. Late payment penalties are assessed on all payments postmarked after March 1.

To start the rental process, it is required that you notify the City Clerk's Office of your intent to rent. An Intent to Rent letter (PDF) needs to be completed and turned in to the City Clerk's Office for processing. If your tenant intends to register children to attend Piedmont schools, a copy of this processed letter may be required by the Piedmont Unified School District. More information is available in Chapter 10 of the City Code about the rental tax rate (Sec. 10.7.2) and the penalties for late payment (Sec. 10.9).

Home Occupation Permits

Residents are permitted to operate a business from home so long as the business does not "adversely affect the residential character of the neighborhood." Please read the Home Application Permit brochure (PDF) for information on permit requirements. The City's regulations regarding working from your home are contained in Division 17.44 of Chapter 17 (PDF) of the City Code. All home-based businesses are also required to have a city business license.

After reading this information, you may download a copy of the Home Occupation Permit (HOP) (PDF) application. The current one-time fee for a HOP permit is $100, and the permit is valid for the life of the business.

Business Licenses

All businesses operating in the City of Piedmont are required to pay a business license tax, including home-based businesses, businesses operating in commercial zones of the city, contractors working on a building project, and owners of rental property. The City levies a gross receipts tax (with a specified minimum), and the current rates are contained in Chapter 10 (PDF) of the municipal code.

Which Forms Do You Need?

To conduct business from your home 

To conduct business from a commercial location

To work in Piedmont when your office is elsewhere

To rent or lease property you own in Piedmont

Information regarding Conditional Use Permits for commercial businesses is provided by the city planning staff at (510) 420-3050.

Completed Business License, Home Occupation Permit, Intent to Rent letters, and Rental Tax forms can be downloaded, completed, signed and submitted to:

City Clerk
City of Piedmont
120 Vista Avenue
Piedmont, CA 94611

For further information or to receive forms by mail, contact the City Clerk's Office at (510) 420-3040.