Antioch, CA Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Default bracket $0-$20,000
- $100 flat ($25 home occupation)
- Default bracket $20,001-$1M
- $1.25 per $1,000 of receipts
- Default bracket over $1M
- $1,250 plus 20¢ per $1,000 excess
- Contractor tax
- $0.75/$1,000 permit value, $2,400 cap/yr
- Licensed professional cap
- $312.50 annual maximum
- Late penalty at 90 days
- 50% of tax plus new application fee
Summary
Antioch sorts every business into a tax class under Municipal Code Article 2 of Chapter 1, Title 3. Businesses not separately enumerated pay the default gross-receipts schedule in AMC § 3-1.201, while more than a dozen named trades, from boxing promoters to contractors, carry their own flat or capped rates.
(A) Any business not specifically enumerated in this chapter which the city may tax under this chapter shall pay a business license tax according to annual gross receipts, as specified in this section. ... (D) Those whose annual gross receipts fall within the range limits set forth in this division (D) shall pay a business license tax as indicated below: From $0 To $20,000 Tax $100 (except for non-professional home occupation businesses which shall pay $25); From $20,001 To $1,000,000 Tax $1.25/$1,000 of gross receipts; From $1,000,001 and above Tax $1,250 plus 20¢/$1,000 of gross receipts over $1,000,000.
Full Breakdown
The city's business license tax runs on a classification system, not one flat fee. 201(A) sets the default: any business "not specifically enumerated in this chapter" pays according to annual gross receipts. The ordinance defines GROSS RECEIPTS broadly as the total sale price of all sales or amounts charged for any service, excluding cash discounts, resale trade-in credit, pass-through taxes, refunds on rescinded sales, and amounts collected as an agent for others. 25 per $1,000 of gross receipts; and receipts above $1,000,000 owe $1,250 plus 20 cents per $1,000 of the excess.
224). 50. Someone who believes their occupation is substantially similar to a listed profession can appeal the Tax Administrator's classification call to the Board of Administrative Appeals under Title 1, Chapter 4, after paying the required appeal fee.
Violations & Fines
AMC § 3-1.203 makes a business license tax delinquent the day after its 30-day payment window closes, adding a 10 percent penalty at 30 days past the expiration date, 30 percent plus a new application fee at 60 days, and 50 percent plus a new application fee at 90 days. Nonpayment is declared a violation of the Municipal Code and a public nuisance, and the city can pursue any available remedy, including disconnecting water service after required notice, and suing to collect the debt plus interest and its actual collection costs under § 3-1.204.
Frequently Asked Questions
How does Antioch decide which tax class a business falls into?
Is there a cap on what a licensed professional pays?
What happens if I dispute my business's tax classification?
Sources & Official References
Other rules in Antioch
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Business Tax Classification in Nearby Cities
How other cities in Contra Costa County handle business tax classification.