Local Taxes & Fees in San Bernardino, CA (2026)
2 verified local taxes & fees rules for San Bernardino, California, sourced directly from the municipal code and official government pages.
Verified from official government sources
Business Tax Classification
San Bernardino's City Clerk decides which fee category a business registration certificate falls into, based on gross receipts, employee counts, vehicles used or similar measures, and businesses can formally challenge that classification.
San Bernardino Business Tax Classification
Some RestrictionsSan Bernardino Municipal Code § 5.04.015
(2) If a business registration certificate holder or an applicant believes that his or her business is not assigned to the proper classification under this chapter because of circumstances peculiar to it, as distinguished from other businesses of the same kind, he or she may apply in writing to the City Clerk for reclassification. The application shall contain such information as the City ...
Parking Tax
San Bernardino does not tax parking transactions directly, but Municipal Code Chapter 3.64 lets the Mayor and Council levy an annual parking and business improvement area assessment on every business inside a designated area, on top of the regular business registration tax.
San Bernardino Parking Improvement Assessment
Some RestrictionsSan Bernardino Municipal Code § 3.64.010
(B) There may be imposed upon each type of business, including any profession, conducted within said parking and business improvement area, an annual assessment after formation, in addition to the tax imposed upon such business pursuant to the business licensing provisions of this municipal code. Such additional assessment shall be imposed at the rates set forth in the enacting ordinance for ...
Looking for San Bernardino County county-wide rules?
County ordinances apply to unincorporated areas and may supplement San Bernardino city rules.
Local Taxes & Fees in San Bernardino County →