• The Certificate of Occupancy (CO) indicates that the structure in which the business is housed is habitable. The CO is issued by the Permitting/Building Services Division.
• The Certificate of Use (CU) indicates that the business location is consistent with zoning regulations and that inspections have been completed. The CU is issued by City Clerk after approval by the zoning section of the DCD Planning Division.
• The Business Tax Receipt (BTR) is an annual tax for exercising the privilege of engaging in business. The BTR is issued by the City Clerk.

Typically, eligible home-based businesses may be granted a Business Tax Receipt by the City Clerk without consideration of Certificates of Occupancy or Use.

However, when businesses intend to locate in leased or purchased facilities, the Business Tax Receipt will not be granted until the CO and CU inspections are completed. Therefore, businesses may wish to apply for all at the same time.

To facilitate cost-effective decisions about selecting locations, businesses are advised to consult with the zoning section of the DCD Planning Division to determine whether there are any issues, before entering into a lease or purchase agreement on the property.

In addition, one of the significant factors in considering applications for Certificates of Use is the business classification used by the City. An incorrect or incomplete classification may result in confusion or delay. Therefore, businesses may wish to pay particular attention to working with City staff to ensure that their business classification accurately represents the nature and extent of their services or products.

In all events, the City administration wants to facilitate accurate and rapid processing of business applications.

• New Commercial Construction
• Locating in Existing Space
• Licensing/Business Tax Receipt Forms
• Online Building Permit Services 
• Codes & Land Use Regulations
• Forms