Local Taxes & Fees in California (2026)

Los Angeles imposes the "Homelessness and Housing Solutions Tax" (Measure ULA) on real property sales at 4% for…

Berkeley's Empty Homes Tax charges owners $3,000 to $6,000 the first year and $6,000 to $12,000 every year after for…

Any lender, trustee, or property owner whose Inglewood real estate sits vacant, abandoned, or in foreclosure must…

Oakland taxes vacant parcels $3,000 to $6,000 a year under the Vacant Property Tax Act. A parcel counts as vacant if it…

San Francisco's Vacancy Tax, in Business and Tax Regulations Code Article 29, reaches ground-floor commercial space in…

Los Angeles requires most commercial and residential development projects to pay an Affordable Housing Linkage Fee…

Alameda sorts every business into a named tax classification under Sec. 5-4.1, and the classification sets the rate…

Alameda County's business license tax sorts businesses operating in the unincorporated area into distinct classes…

Every business operating in Alhambra pays an annual license tax set on a graduated schedule tied to gross receipts…

Anaheim's gross receipts business tax sorts every business into six rate classes under Municipal Code Chapter 3.08…

Antioch sorts every business into a tax class under Municipal Code Article 2 of Chapter 1, Title 3. Businesses not…

Every business operating in Bakersfield pays an annual tax under Municipal Code Section 5.02.240, split into…

Baldwin Park sorts every business into a rate class under Municipal Code Chapter 111. A licensed operator with no…

Every business operating in Bellflower pays an annual license tax set by Chapter 5.08's classification schedule…

Berkeley sorts every business into one of roughly twenty license-tax categories under BMC Chapter 9.04, and the…

Buena Park taxes most businesses on a tiered gross-receipts schedule under Municipal Code Chapter 5.04, with flat…

Camarillo sorts every business into a tax group or flat rate under Municipal Code Section 5.04.240, and the finance…

Every business operating in Carlsbad pays an annual license tax based on gross receipts, sorted into one of four rate…

Chico sets business license tax by classification: most businesses pay a per-employee tier, but specific business types…

Chino calculates each business's annual license tax two ways: by gross receipts for retail and service businesses, or…

Chino Hills does not fix business tax rates by class in its municipal code; instead, § 5.04.040 requires every business…

Chula Vista classifies business license tax by whether a business has a fixed location in the City. Fixed-location…

Clovis sorts every gross-receipts business into one of eleven rate classifications listed in the Clovis Business…

Compton sets a separate business license tax for each type of business under Municipal Code § 9-2.1's Schedule of…

Every business operating in unincorporated Contra Costa County splits into two license classes: Class A general…

A Corona business owner who thinks the Tax Collector put their business in the wrong license-tax classification can ask…

Every Costa Mesa business license must state the business's tax classification and the code section that sets its tax…

Cupertino taxes every business operating in the city under Municipal Code Chapter 5.04 unless a specific section sets…

Davis sorts every business into one of five gross-receipts tax groups, Group I through Group V, under Municipal Code…

Downey requires a business license under Municipal Code Section 6203 for every trade, profession or occupation…

Every business operating in El Cajon pays an annual license tax set by its specific classification in Chapter 5.08; if…

El Dorado County classifies business license fees by activity type rather than gross receipts: a flat $61 covers most…

El Monte taxes nearly every business operating in the city under Chapter 5.08 of the Municipal Code, sorting operations…

Escondido classifies businesses for its annual license tax by whether they operate from a fixed place of business or…

Every business operating in Fairfield pays an annual license tax keyed to one of three gross-receipts classifications…

Folsom's finance director, acting as collector, decides which business classification and tax rate applies to every…

Fremont requires every new business to file a business tax application under Municipal Code Section 5.05.100 so the tax…

Fresno's business license is legally a revenue tax, not a permit to operate: most businesses pay a quarterly fee on…

Fullerton sorts every business operating in the city into one of several tax classifications under FMC Chapter 4.06…

Every business in Garden Grove is taxed under a specific classification set by the Business Operation Tax Schedule. A…

Glendale does not classify businesses into tax brackets: Title 5 of the Municipal Code replaced any business license…

Hanford fixes every business's annual license fee by trade classification under Hanford Municipal Code § 5.08.010…

Hawthorne taxes most businesses on a gross-receipts sliding scale under HMC § 5.48.010, starting at $75 a year for…

Hayward requires every business to hold a license under Municipal Code Section 8-1.00, with the tax amount set by the…

Hemet scales its annual business license tax by classification, a fixed fee, an employee-count graduated scale, that…

Hercules classifies businesses into four rate tracks under Municipal Code Sec. 8-6.501: public utilities taxed on gross…

Huntington Beach sorts every taxed business into four license classes under Municipal Code Section 5.16.040: Class A…

Indio's business license tax is imposed under Municipal Code Chapter 110, but the actual tax schedule, how each…

Inglewood taxes most businesses on gross receipts under a lettered classification system, § 8-23 et seq., that runs A…

Lake County's cannabis business tax classifies commercial cannabis operators by activity type, not a flat rate…

Lakewood sorts every business into a gross-receipts tax bracket under Municipal Code Section 6527.1. Most retailers…

Livermore assigns every business license taxpayer to a rate classification under LMC Chapter 3.08, and a licensee who…

Long Beach's business license tax (LBMC Chapter 3.80) sorts every business into one of twelve statutory…

Los Angeles requires a separate business tax registration certificate for each classification of business operated at…

Los Angeles County sorts businesses in the unincorporated area into more than 80 named license classes under Title 7…

Los Banos sets business license fees by resolution and, under Municipal Code Section 11-1.104, may vary the fee amount…

Madera sorts every business into a tax class before it can open: retail pays the full gross-receipts schedule…

Madera County requires every business applicant to disclose enough detail to classify the business activity before the…

Manteca sorts every business into fee classes, by gross receipts for retailers, professionals and manufacturers, flat…

Every business operating in unincorporated Marin County pays an annual license tax under Chapter 5.54, with the rate…

Mendocino County sorts every unincorporated business into one of eight license categories under Code Section 6.04.050…

Merced sorts every business into one of four gross-receipts classifications, A through D, based on the trade's profit…

The Modesto Finance Director decides which license-tax class a business falls into, and a business that thinks it was…

Monterey taxes businesses under a gross-receipts bracket system rather than a flat fee, and the bracket differs by…

Monterey County does not tax all businesses; Monterey County Code Section 7.02.060 requires a business license only for…

Moreno Valley's business license collector assigns every business to a tax classification from a published list under…

Every business operating in Mountain View pays an annual business registration and license tax scaled to its average…

Murrieta sorts every business into one of four fee categories under Municipal Code Section 5.04.370, plus a flat-rate…

Newport Beach splits the annual business license tax into three classes: out-of-town, residentially based, and…

Norwalk classifies each business license tax by employee count or gross receipts rather than a single flat citywide…

Oceanside classifies every licensed business under City Code § 15.3(5) as either a flat-rate or gross-receipts…

Ontario Municipal Code § 3-1.201 taxes every profession operating in the city under Article 2's per-classification…

Every business in Orange is placed into a tax classification under Municipal Code Title 5, and if a taxpayer believes…

Oxnard sorts every business into one of eight tax classes under Code of Ordinances Division 2 (Sec. 11-30 through…

The City of Pacifica sorts every business with a fixed location into seven license-tax classifications, A through G…

Palm Springs sorts every business into one of four license tax bases: a fixed fee, the graduated employee-count scale…

Palmdale sorts every business into one of 18 lettered tax classifications under PMC § 3.44.290, from services and…

Pasadena sorts every business into a tax class under Municipal Code Chapter 5.16, and the rate depends on which one…

Perris, California taxes businesses through a classification-based license fee schedule: contractors, no-fixed-location…

Every business operating in Petaluma must be sorted into one of seventeen business tax classifications set out in…

Placer County splits business licensing into two tracks under Code § 5.08.010: general business licenses for ordinary…

Most Pleasanton businesses pay their annual license tax on gross receipts, but a business with no revenue stream is…

Pomona sorts businesses into gross-receipts and employee-count tiers under City Code Sec. 50-411, charging retailers…

Rancho Cucamonga sorts every business into one of ten rate schedules under Municipal Code Chapter 5.04, and any retail…

Redding taxes businesses under Municipal Code Chapter 6.04, which sets a separate license fee for each named…

Redlands classifies every business operating in the city under Chapter 5.08 of the City Code, and the classification…

Redondo Beach sorts every business into one of eight tax classifications, A through H, each with its own rate formula…

Redwood City's business license tax has two parts: a flat $90 annual registration fee and an incremental per-employee…

Rialto bases its annual business license tax on gross receipts, employee count, machine count, or another metric tied…

Riverside sorts every business into a tax classification under RMC § 5.04.300 and bills annual tax on gross receipts…

Rohnert Park sorts businesses into license-tax classes A through E, retail, services, professional, contractors and…

Roseville sorts every business into one of five tax schedules under Municipal Code Chapter 6.04. Retail sellers and…

Sacramento's business operations tax chapter puts classification in the hands of the tax administrator, not the…

Salinas taxes every business by classification under Municipal Code Chapter 19: retail/general businesses pay a…

Unincorporated San Benito County sorts every business into one of five license-tax classes (A-E), each with its own…

San Bernardino's City Clerk decides which fee category a business registration certificate falls into, based on gross…

San Bernardino County requires a business license and charges a 7.75% admission tax on permanent open-air amphitheaters…

San Clemente sorts every business license into one of two tax tracks: retailers, wholesalers, manufacturers, telephone…

San Diego taxes most businesses under a default class of $125 a year plus $5 per employee, with separate…

San Francisco sorts every business into one of seven gross receipts tax categories by NAICS code, and the category sets…

Everyone engaged in business in San Jose must obtain a business tax certificate before starting, and businesses are…

San Leandro sorts every business into one of about 30 defined categories under SLMC § 2-2-220, from Automobile Wrecking…

San Luis Obispo County charges a separate business license fee for each distinct type of business a person operates in…

San Marcos classifies every business by its fixed-location status and headcount to set the annual license tax…

Unincorporated San Mateo County taxes one specific business category rather than classifying businesses generally…

San Rafael's business license tax sorts businesses into rate schedules, retail/wholesale/service…

San Ramon assigns every business license to a rate classification, such as general business by employee count, landlord…

Santa Ana's tax collector, not the business owner, decides which license-tax category a business falls into. The…

Santa Barbara County taxes businesses in the unincorporated area through a classified license-fee scheme, not gross…

Every person doing business in Santa Clara pays an annual business tax based on employee count: $45 per employee since…

Santa Cruz County sorts every unincorporated-area business into one of five license tax classes under SCCC § 4.02.060…

Santa Maria taxes most retail and commission-based businesses under a tiered gross-receipts schedule in Municipal Code…

Santa Rosa taxes businesses on gross receipts under four classification groups with different taxing ratios, from…

Every business operating in Simi Valley pays an annual business tax under SVMC § 3-1.201, either the flat rate the City…

Solano County has no flat business license fee for most unincorporated businesses. Instead, Section 11-160 imposes…

Every business operating inside the City of Sonoma must pay an annual license tax under one of five classifications, A…

South Gate sorts every business into flat-tax or gross-receipts-tax classes under Municipal Code Chapter 2.08, each…

Stanislaus County taxes commercial cannabis businesses in the unincorporated area by classification: distribution…

Stockton taxes every business on a sliding mill-rate scale under SMC §§5.08.030-5.08.070: retailers and most…

Sunnyvale's business license tax under Chapter 5.04 isn't tiered by industry or gross receipts: every business pays the…

Temecula requires every business, trade or occupation operating in the city to hold a certificate under Municipal Code…

Thousand Oaks requires nearly every business, trade, profession, or calling operating in the city to obtain a business…

Tracy's Business Tax Collector decides which of the seven business-tax categories under Municipal Code section 6.04.310…

Turlock classifies every licensed business as Retail, Retail High Value Equipment, or Industrial, capping the annual…

Union City's Finance Collector decides which of the seven business tax categories a company falls into, an…

Upland sorts every business license into one of three fee schedules: gross receipts, professional/semiprofessional, or…

Vacaville sorts business license taxes into classes under Vacaville Municipal Code Section 5.12.010: businesses in…

Every business operating in Vallejo pays an annual license tax set by council resolution and pegged to a classification…

Every business in Ventura is sorted into one of 18 defined classifications, from retailing to services to solicitors…

Ventura County sorts unincorporated-area businesses into three gross-receipts tax groups or a flat rate under its…

Victorville sorts every business into one of the categories listed in Article 6 of the Business License Chapter…

Vista sorts every business into one of three license-tax methods: gross-receipts, flat-rate, or per-vehicle. Municipal…

Westminster sorts businesses into named tax classes, each carrying its own license tax formula, and only routes a…

Whittier fixes its business license tax by specific trade classification under Municipal Code Section 5.04.120, listing…

Yolo County splits its cannabis business tax into two rate classes for unincorporated-area operators: cultivation and…

Yuba City sorts every taxed business into one of eleven primary categories, from contractors and retail to public…

Berkeley taxes commercial parking at 10% of the rent charged for any occupied space in a parking station. The operator…

Inglewood taxes the rent paid to occupy a space in any parking station in the City at ten percent, collected by the lot…

Los Angeles charges a 10% Parking Occupancy Tax on every paid parking transaction in the city under LAMC § 21.15.2…

Oakland taxes every parking-space rental in a parking station at a combined 18.5 percent: a 10 percent base tax under…

Ontario taxes every paid parking occupancy at 100% of the rent charged, but caps the tax an occupant actually owes at…

Palm Springs taxes paid parking in commercial parking stations at 25% of the rent charged, capped at 25 cents per…

San Bernardino does not tax parking transactions directly, but Municipal Code Chapter 3.64 lets the Mayor and Council…

San Francisco imposes a 25 percent tax on the rent paid to occupy space in any parking station citywide, combining a 15…