Most business owners will be able to take full advantage of e-filing. Apply for a New Business Tax Certificate online or at the Business Tax Office.Refundable business registration fee plus special fees. This Drake Tax article discusses the sale of an asset used for personal and business use. You must obtain a seller's permit if you: • Are engaged in business in California, and. Who must obtain a seller's permit? What does engaged in business mean? Use Form 4797 to report: The sale or exchange of property. The involuntary conversion of property and capital assets. A Business License is an annual tax you pay each calendar year for doing business within the unincorporated area of the County of Alameda.