Business License

EFFECTIVE MAY 1, 2024 * The City of Toledo has changed the Business License process to operate on a calendar year (from January 1 through December 31). All current business license holders will need to renew licenses at the end of 2024. Renewal notices will be sent in November 2024.

License Required

Any person conducting business in the City (regardless of residency) must obtain a license through the City in accordance with Municipal Code; Chapter 5.04, Business Licenses and Regulations. Licenses are valid from January 1 through December 31 each year. To apply for a license, you must complete the Application for a Business License form and submit it to the Finance Department.

Tax Exempt Organizations

A business license is required for tax exempt organizations; however, tax exempt organizations shall be exempt from the fees required in this chapter. Proof of federal recognition of a tax exempt status shall accompany the application.

Transfers and relocations

A. In the event of the transfer of ownership of any business, the applicable business license may be transferred by application to the city and payment of the required fee. The city may approve the transfer upon finding that the new applicant has complied with the requirements of this chapter.

B. In the event a business relocates, the licensee shall apply to the city to transfer the business and pay the required fee. The city may issue the license upon finding that the new location meets the requirements of this and all other city ordinances.

License Fee Schedule
Number of Employees	Jan 1 - June 30	July 1 -Dec. 31
1 or 2	$60.00	$30.00
3 - 5	$85.00	$42.50
6 - 10	$110.00	$55.00
11 - 20	$160.00	$80.00
21 - 50	$260.00	$130.00
Excess of 50	$410.00	$205.00

Exemptions

The following are exempt from the requirements of this chapter:

A. Any person transacting and carrying on business within the city which is exempt from taxation by the city by virtue of the Constitution of the United States, or the state of Oregon, or federal or state law;

B. Any person whose income is based solely on a wage or salary shall not, for the purposes of this chapter, be deemed a person transacting or carrying on any business in the city, and it is the intention that all license fees will be borne by the employer;

C. Any business paying a franchise fee under any city franchise ordinance;

D. Any person sixteen (16) years or younger who operates a business on a part-time basis, which business has annual gross receipts of less than one thousand dollars ($1,000.00);

E. Any person conducting judicial sales by executors, administrators or trustees under court order, or sales being held solely for the lawful execution of government;

F. Any organization that sells a product directly to a business entity for retail and is engaged exclusively in a wholesale business;