Local Taxes & Fees in Stockton, CA (2026)
1 verified local taxes & fees rules for Stockton, California, sourced directly from the municipal code and official government pages.
Verified from official government sources
Business Tax Classification
Stockton taxes every business on a sliding mill-rate scale under SMC §§5.08.030-5.08.070: retailers and most fixed-location businesses pay nine-tenths of a mill per dollar of gross receipts, manufacturers and public utilities pay one-quarter mill, wholesalers and petroleum haulers pay four-tenths of a mill, and licensed professionals pay two mills, the code's top rate. A flat $24 annual registration tax applies to everyone.
Stockton's Tiered Business License Tax
Some RestrictionsStockton Municipal Code §§ 5.08.020, 5.08.030, 5.08.060
§ 5.08.020. Annual registration tax. Any person engaged in or carrying on any profession, trade, calling, occupation or business hereinafter designated shall pay an annual registration tax of 24 dollars. All license taxes provided for herein ... are imposed in addition to the annual registration tax. § 5.08.030. Businesses subject to tax of nine/tenths of one mill per dollar. The following busi...
Looking for San Joaquin County county-wide rules?
County ordinances apply to unincorporated areas and may supplement Stockton city rules.
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