Anaheim, CA Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Manufacturing/Wholesaling rate
- 9.5 cents per $1,000 gross receipts
- Retailing rate
- 9.5 cents per $1,000 gross receipts
- Hotel/Motel/Recreation rate
- 19 cents per $1,000 gross receipts
- Flat minimum under $100,000 receipts
- $40 per year
- First-offense penalty
- $100 infraction fine
Summary
Anaheim's gross receipts business tax sorts every business into six rate classes under Municipal Code Chapter 3.08: manufacturing/wholesaling, retailing, dwelling/hotel/motel/transient occupancy, recreation/entertainment/amusement, telephone services, and a catch-all miscellaneous class. Each business pays whichever is greater: a flat minimum or a per-thousand-dollar rate tied to gross receipts.
Businesses subject to the gross receipts tax pursuant to this Chapter shall pay an annual business license tax to the City consisting of a flat tax, a tax based on gross receipts or a tax based upon the cost of doing business as defined in this chapter, whichever amount is greater. ... .010 Manufacturing/Wholesaling. ... .01 Every such business with annual gross receipts of less than $100,000 shall pay the sum of forty dollars; .02 All other such businesses shall pay nine and one half cents for each thousand dollars of gross receipts or sixty dollars, whichever amount is greater.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: 2026 S-28: Code: Supplement contains: Local legislation current through Ord. 6627, passed 8-11-2026 | Zoning: Local legislation current through Ord. 6627, passed 8-11-2026).
Full Breakdown
010 sets the annual business license tax owed to the City as "a flat tax, a tax based on gross receipts or a tax based upon the cost of doing business," whichever amount is greater, and assigns every business to one of six classifications. Manufacturing/wholesaling and retailing businesses pay a flat $40 if annual gross receipts are under $100,000; above that, they pay nine and one-half cents per $1,000 of gross receipts or $60, whichever is greater. Dwelling, hotel, motel, bed-and-breakfast, RV park and other transient occupancy operators, along with recreation, entertainment and amusement park businesses, pay the same $40 flat minimum under $100,000 in receipts but a higher nineteen cents per $1,000 above that threshold, or $60, whichever is greater.
020), counting only intrastate telephone receipts earned within the City. Any business not specifically taxed elsewhere in Title 3 falls into the miscellaneous class and pays the same $40 minimum or nine-and-one-half-cent rate as manufacturing and retailing. 370, which reaches any material misstatement affecting the calculation of the business tax.
Violations & Fines
Under AMC Section 3.04.360, violating any Title 3 tax provision, including misclassifying a business or underpaying the gross receipts tax, is a criminal infraction for a first offense punishable by a $100 fine. A second violation of the same provision is charged as a misdemeanor, punishable by a fine of up to $1,000, up to six months in jail, or both. Each day a violation continues is a separate offense, and knowingly misrepresenting facts used to calculate the tax under Section 3.04.370 is itself a misdemeanor.
Frequently Asked Questions
How does Anaheim decide which tax rate my business pays?
What rate applies to a hotel or short-term rental operator in Anaheim?
What happens if I underpay or misclassify my Anaheim business tax?
Sources & Official References
Other rules in Anaheim
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