Do I need to pay per employee and per vehicle if I deliver to customers in the City of Sonoma and provide services?

No, businesses are not required to pay both business taxes. If services are provided, then the business tax would only be calculated based on the services, not delivery.

For example: a business delivers furniture to a new restaurant, assembles, and installs the furniture. The business license tax would be calculated based on category “A” / “B”, which is determined using the average number of persons employed during the previous calendar year.

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