Local Taxes & Fees in Cupertino, CA (2026)
1 verified local taxes & fees rules for Cupertino, California, sourced directly from the municipal code and official government pages.
Verified from official government sources
Business Tax Classification
Cupertino taxes every business operating in the city under Municipal Code Chapter 5.04 unless a specific section sets its own rate. Businesses not separately classified pay a $75 base license tax plus a per-square-foot fee that steps down as floor area grows, from $0.02 per square foot up to 5,000 square feet to $0.0025 above 150,000 square feet, adjusted annually for inflation.
Cupertino Business License Tax Rates
Some RestrictionsCupertino Municipal Code § 5.04.280
5.04.280 Imposition of Tax–Business Generally. Every person engaged in a business not specifically mentioned or classified in this chapter, within the City of Cupertino, shall pay a business license tax in accordance with the following schedule: A basic tax of seventy-five dollars per year; In addition, each such person shall pay a fee as follows: Square Feet Rate per Square Foot 0-5,000 .0200 ...
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County ordinances apply to unincorporated areas and may supplement Cupertino city rules.
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