Yoga Studio Permit Requirements in San Diego, CA

1. EIN (Employer Identification Number)

   Required if you have employees or operate as an LLC/corporation. Free from the IRS.

   Official government source

   Free·Immediate (online application)

   Free

   Immediate (online application)

1. California Business Entity Registration (Secretary of State)

   LLCs ($70) and corporations ($100) register with the California Secretary of State; a California registered agent is required. Statements of Information: LLCs biennially ($20), corporations annually ($25). California's $800 minimum annual franchise/LLC tax applies.

   Official government source

   $70 (LLC) or $100 (corporation) + $800 minimum annual franchise tax·3–5 business days (online)

   $70 (LLC) or $100 (corporation) + $800 minimum annual franchise tax

   3–5 business days (online)

2. California Seller's Permit (CDTFA)

   Required if selling tangible retail merchandise (yoga mats, blocks, apparel, accessories).

   Official government source

   Free·1–2 weeks (online)

   Free

   1–2 weeks (online)

1. City of San Diego Business Tax Certificate

   All businesses operating in the City of San Diego must obtain a Business Tax Certificate from the Office of the City Treasurer. It is a tax registration, not a regulatory license. The fee is based on employee count only: $34/year for businesses with 12 or fewer employees, or $125/year plus $5 per employee for 13 or more employees. Every application and renewal adds a $4 state-mandated SB-1186 fee, and beginning July 1, 2025 an annual Minimum Wage Enforcement Fee of $1.47 per employee also applies. Renewed annually.

   Official government source

   $38/year for most small businesses ($34 business tax + $4 SB-1186 fee; 12 or fewer employees); $129/year + $5 and $1.47 per employee for 13+ employees·1–2 weeks (online)

   $38/year for most small businesses ($34 business tax + $4 SB-1186 fee; 12 or fewer employees); $129/year + $5 and $1.47 per employee for 13+ employees

   1–2 weeks (online)

2. San Diego Development Services — Certificate of Occupancy

   A Certificate of Occupancy is required for commercial yoga studio locations. Studios serving 50 or more persons are classified as Group A-3 assembly occupancy. San Diego also requires a Change of Use permit if converting a space to assembly occupancy. Apply through the Development Services Department.

   Official government source

   Varies with the change-of-use/building permit (valuation-based); no separate CoO fee for permitted work - Temporary/Reissued CoO $353.13·4–10 weeks

   Varies with the change-of-use/building permit (valuation-based); no separate CoO fee for permitted work - Temporary/Reissued CoO $353.13

   4–10 weeks

3. San Diego Fire-Rescue Department Inspection

   Assembly occupancies require inspection by the San Diego Fire-Rescue Department for compliance with fire codes, egress, occupant load limits, fire alarms, and sprinkler systems.

   Official government source

   Contact San Diego Fire-Rescue Technical Services (619-533-4388) for current assembly-occupancy inspection/permit fees·2–4 weeks

   Contact San Diego Fire-Rescue Technical Services (619-533-4388) for current assembly-occupancy inspection/permit fees

   2–4 weeks

Official Sources

• City of San Diego — Treasurer Business Tax
• City of San Diego — Development Services
• California Secretary of State — Business Entities

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