Bakersfield, CA Local Taxes & Fees: Business Tax Classification (2026)

Bakersfield Municipal Code Section 5.02.060 makes it unlawful to transact business in the city without a business tax certificate, which under Section 5.02.060(B) remains valid only until June 30 following issuance. The tax itself is calculated under Section 5.02.240 using two classifications. Classification A covers a fixed list of professions, appraiser, architect, attorney, auditor or accountant, assayer, bacteriologist, chemist, chiropractor, collection agency, dental laboratory, dentist, engineer, geologist, insurance adjuster, medical laboratory, optician, optometrist, osteopath, physician, podiatrist, real estate agent or agency, surveyor, veterinarian, and 'all other professions not specifically set forth', and is taxed at $0.65 per $1,000 of gross receipts, with a $25 minimum.

Classification B catches every other type of business not on a flat-rate list under Section 5.02.260, and is taxed on a declining scale: $0.30 per $1,000 of gross receipts from $1 to $1,000,000, $0.15 per $1,000 from $1,000,001 to $10,000,000, $0.05 per $1,000 from $10,000,001 to $100,000,000, and $0.01 per $1,000 above $100,000,001, also with a $25 minimum. 'Gross receipts' is defined broadly in Section 5.02.010(D), with carve-outs for cash discounts, sales tax collected, returned merchandise, and amounts collected as an agent for others. A certificate holder who believes their business was misclassified can apply in writing to the collector for reclassification under Section 5.02.250; the collector investigates and assigns the classification that 'most nearly fits,' the change applies only going forward, not retroactively, and no business may be reclassified more than once per year.