FAQ - Finance Department
City of Napa Revenue Collection Division
Q: How do I apply for water service?
A: You may call (707) 257-9508 or apply in person at the City Hall Finance Department Revenue counter, Monday through Friday from 8:00 am to 5:00 pm. A Social Security Number or Driver's License Number and a deposit will be required to open an account.
Inside the City Limit: $100.00
Outside the City Limit: $150.00
Q: How much is the deposit to open a water account inside/outside the City of Napa?
A: Pursuant to the City of Napa Master Fee Schedule:
Inside the City Limit: Deposit for water service is $100.00
Outside the City Limit: Deposit for water service is $150.00
Q: Is there an underground leak adjustment and can I apply for it?
A: One underground leak adjustment is permitted within a 5-year period per account or address. The application must be received within 60 days from confirmation or discovery of the leak and the adjustment must be for more than 5,000 gallons of water. Please contact the Finance Department Revenue division at (707) 257-9508 for additional information.
Q: Can my late fee be waived?
Q: Can I get an extension to pay my water bill and keep my water service on?
A: An extension request is evaluated on the account history and the circumstances of the case. Contact the Finance Department Collections Division at (707) 257-9508 for assistance and have your account number ready.
Q: Who else can I call for help with paying my bill?
A: The Napa County Health and Human Services (707) 253-4279
Salvation Army (707) 226-8150
Molly's Angels (707) 224-8971
Catholic Charities (707) 224-4403
Business License Questions & Answers
Q: Do I need a license to conduct business in Napa and why?
A: The City of Napa requires everyone doing business in the City of Napa to pay a business license tax. The tax on most businesses is based on gross receipts earned and must be renewed at the end of the applicable period. Licenses are issued for revenue purposes only. It is not a permit to operate a business in violation of City, County, State and Federal Laws.
Q: Where do I get information about business tax requirements?
Q: Who is taxed?
A: Businesses that are located in the City of Napa or that are located outside the City but generate receipts within the City limits are required by City Ordinance to pay a business tax to the City.
Q: What information is needed to obtain a business license?
A: To obtain a business license, a completed application with information about the business and an estimate of gross receipts to be earned in the City of Napa during the first period is required. If the business is located in the City of Napa, a zoning clearance or a home occupation use permit from the Planning Division is necessary. Certain applicants may also require clearance and special permits from other City or County departments. (See "How is the application reviewed and processed?)
Q: How is the tax calculated?
A: The initial tax is based on your estimate of gross receipts and multiplied by the applicable rate, depending on the business. At the end of each reporting period, a renewal form will be mailed to the business and the new tax calculation will be based on the prior period’s actual gross receipts.
Q: How is the application reviewed and processed?
A: The business license application is processed by the Finance Department-Revenue Division for the issuance of the business license. Additionally, the application will be referred to the Planning, Fire Prevention, Code Enforcement, Building and Police Departments as necessary. Inspections may be required as part of the approval and clearance process for those department's permits. If the business is a food establishment, a permit from the County Health Department will also be necessary.
Q: Can I do business while my license is in process?
A: Applicants will be issued a business license upon completion of the Finance Department-Revenue Division's review of the application and payment of the business license tax. However, if your business requires one or more permits from other City or County departments, start of business must wait for those departments to issue the required permits.
Q: How can I obtain a copy of a current business license?
A: A current business license can be re-issued for a $10.00 fee by requesting in person or by letter with payment to 955 School St, P.O. Box 660, Napa, CA 94559. The business license will be mailed to the business address on record.
Q: How can I obtain a copy of a prior year's business license?
Q: What else do I need to do to start my business?
A: If you conduct business using a name other than your legal name (DBA), you are using a fictitious business name. Contact Napa County Recorder's Office for more information.
If you sell tangible property, you are required to obtain a Seller's Permit from the State Board of Equalization (BOE) for the purpose of collecting and reporting sales tax to the State of California. For additional information on sales and use tax please visit www.boe.ca.gov/sutax/use-tax.htm
If you have employees and withhold State Income Tax, Disability and Unemployment insurance, contact the State Employment Development Department (EDD) to obtain a State Employer ID number.
If you intend to have employees or to obtain a Form 540 for estimating State Withholding Tax for yourself, contact the Franchise Tax Board (FTB).
If you plan to sell or serve alcoholic beverages, contact the Alcoholic Beverage Control Board (ABC).
Depending on the type of business being conducted, please consult the Department of Consumer Affairs . Many professions, including Building Contractors, need to obtain California State Licenses.
Contact the Internal Revenue Service (IRS) for a federal employer ID number, a businessman's kit, seminars for new businesses, additional information and forms.
Weights and Measures: If your business uses a weighing or measuring device, a (PLU) price lookup system or scan gun system for retail sales, a permit from the Napa County Sealer of Weights and Measures will also be necessary. Call Weights and Measures at (707) 944-8714 for assistance.
Transient Occupancy Tax Questions and Answers
Q: What is TOT?
A: TOT is an acronym for Transient Occupancy Tax. The City of Napa's TOT rate is 12% and tax remittance is due on the 10th day of the month subsequent to the month of taxable transactions.
Q: How do I obtain the monthly TOT forms?
A: The TOT Tax Return Form can be downloaded by clicking here.
Q: Who is exempt from TOT tax?
A: 1. Any person as to whom, or any occupancy as to which, it is beyond the power of the city to impose the tax herein provided, and only when in the performance of official duties thereof. (NMC Section 3.20.030)
2. Any officer or employee of a foreign government who is exempt by reason of express provision of federal law or international treaty. (A diplomat on official business).
3. Federal Credit Union members on official business.
4. Any occupancy paid for by the American Red Cross when housing disaster victims in a hotel on a temporary basis and/or by American Red Cross staff in the conduct of their emergency operations (City of Napa Council Agenda Summary Report 12F, 11/7/95.)
You can download the TOT exemption form by clicking here. Follow the instructions on the form and submit with your tax filing and payment.
Q: Do I need to submit a TOT return even if I do not have any rents for the month?
A: Yes, returns must be filed each month.
Q: How can I obtain TOT financial information for the City of Napa?
Cashiering Questions & Answers
Q: What forms of payment do you accept?
A: We accept cash, check, money order, traveler's check, Visa and MasterCard. Electronic bill payment providers or Direct Payment may be used. Establish Automatic Bill Payment at www.directpaymentplan.com.
Q: What are your business hours and where are you located?
A: The City of Napa Finance Department-Revenue Division is located at the City Hall, 955 School St., Napa, CA 94559 and is open Monday through Friday from 8:00 a.m. to 5:00 p.m.
Q: Can I pay my bill on-line or over the phone?
A: Electronic bill payment service providers or Direct Payment may be used. Establish Automatic Bill Payment at www.directpaymentplan.com.
Q: Where can I pay my garbage bill?
A: Umpqua Bank accepts payments for solid waste and recycling services. Branches are located at 1500 Soscol Avenue or at 820 Levitin Way in Napa. Payments are not accepted at City Hall.
Accounts Receivable Questions & Answers
Q: What is the balance on my account?
A: Contact the Finance Department-Revenue Division at (707) 257-9508. Please have your account number ready for faster service.
Q: How can I appeal an invoice or citation from the City of Napa?
A: You may mail your appeal to the department that issued the invoice or citation as indicated:
Parking Citation- Police Department (Traffic Division) at (707) 257-9577
Minor Alcohol - Police Department (Administration) at (707) 257-9550
Weed Abatement - Fire Department (Fire Prevention Division) at (707) 257-9590
Administrative Citation - Community Development Department (Code Enforcement) at (707) 257-9646
Other Accounts Receivable - Finance Department (Revenue Division) at (707) 257-9508
General Customer Service & Comment
Q: How can I resolve my account in collection?
A: Contact Professional Recovery Systems (accredited collection agency) directly at (877)596-4777 or (707)454-2010. Revenue Division staff may be contacted at (707) 257-9508 to assist you with a detailed explanation of your account activity. However, payment will need to be processed through the collection agency.
Q: How do I provide feedback on the service I received?
A: A written communication is preferred by e-mail via our website links or by mail. You may also contact the Supervisor or the Finance Manager by calling (707) 257-9508.
Q: Where do I report water quality issues?
A: Before reporting a specific problem, please note whether your concern is with color, odor, taste, or something other, and be prepared to answer the following questions:
• Is the problem in the hot water, cold water, or both?
• Is the problem observed at all faucets?
• Do neighbors see a similar problem?
• Is there construction activity nearby?
Call Water Division staff at (707) 257-9521.
Q: Where are the county offices located?
A: Napa County Administration is located at 1195 Third St., Room 310, Napa
County Clerk-Recorder's Office is located at 900 Coombs St., Room 116, Napa
County of Napa Sheriff's Office is located at 1535 Airport Boulevard, Napa.