HomeMy WebLinkAboutCC 02-03-2026 Item No. 9 Business License Amnesty Program_Written CommunicationsCC 2-03-2026
#9
Business License
Amnesty Program
Written Communications
From:Rhoda Fry
To:Public Comments; City Clerk; City Council; Cupertino City Manager"s Office; Jonathan Orozco, CPA; City
Attorney"s Office
Subject:MORE: Feb 3 City Council Agenda item #9 WHAT IS A BUSINESS?
Date:Sunday, February 1, 2026 8:17:18 AM
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recognize the sender and know the content is safe.
Hi City Council,
I see that Cupertino already transitioned to HdL in September (I thought it hadn’t happened
yet).
Question: What is a business?
I went to the City website and could not easily find an answer.
https://www.cupertino.gov/Business-and-Development/Business/Business-License-User-
Guide
Then I went to the new website and still could not find an answer.
https://cupertino.hdlgov.com/
If someone sells $1000 in goods on eBay a business? What about $10,000 or more?
If someone does pro-bono work, it is a business?
What if someone is selling home-made crafts at the local farmers’ market and makes a $500
profit?
This is one of the reasons that I think that we need a longer runway for compliance.
By the way, I had asked the previous City Attorney that when the City makes contracts with
businesses that we should check for their business licenses. We check for other things, like
insurance. He refused. Will the City start checking that businesses that it enters into contract
with are paying a business license tax?
Thanks,
Rhoda Fry
From:Rhoda Fry
To:Public Comments; City Clerk; City Council; Cupertino City Manager"s Office
Subject:Feb 3 City Council Agenda item #9
Date:Sunday, February 1, 2026 8:00:37 AM
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Dear City Council,
The staff report mentions penalties for not having a business license.
What is the penalty?
Does the penalty apply to the current business year or all past years?
I would recommend a fourth option for the Business License compliance project:
This approach offers citywide penalty forgiveness to all previously unlicensed businesses:
100% forgiveness in the first 60 days. After the 60-day period, HdL would begin full
discovery enforcement and resume standard penalties after 30 days.
Many small businesses in our city might not realize that they are subject to a business license
tax, even if there is outreach from the City. I think that there should be an amnesty provided
for those businesses that are discovered by HdL. Separately, how would the City treat
businesses that are dormant?
Thanks,
Rhoda Fry