Ventura County, CA Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Group 1 rate
- $0.50 per $1,000 receipts
- Group 2 rate
- $1.00 per $1,000 receipts
- Group 3 rate
- $1.50 per $1,000 receipts
- Minimum tax
- $35 per classification
- Unlisted business type
- Tax Collector assigns classification
Summary
Ventura County sorts unincorporated-area businesses into three gross-receipts tax groups or a flat rate under its Business License Tax Classification List, with the Tax Collector assigning any business not specifically listed.
2007-5 - Classification of businesses. The tax group or flat tax rate which applies to a particular business is set forth below by type of business. Where none of the types of businesses listed describes the business conducted or where more than one of the types of businesses listed describes the business conducted, the Tax Collector shall determine which description is most applicable to the business conducted.
Ventura County Business License Tax Classification List
Business Type Tax Rate Comments Administrative headquarters GRP-1 (on gross payroll) Amusement machines Flat $25/year/device Animal hospitals, kennels, stables GRP-2 Animal shows Flat $150/d+$10/d/ concession Arcade, amusement GRP-2 Art/antique show—promoter Flat $15/day Art/antique show—vendor Flat $10/day or $25/month Auction house GRP-3 Auctioneers Flat $50/day or $500/year Automobile repair GRP-l Bankruptcy/close out sales Flat $50/month Barbers GRP-2 Bars GRP-2 Beauty Shops GRP-2 Billboards GRP-1 Billiard halls GRP-2 Bowling alleys GRP-2 Car wash automatic GRP-1 Cardrooms GRP-2 Carnivals Flat $150/d/+$10/d/ concession Cemeteries, mortuaries GRP-3 Charity events Exempt Child nurseries, private schools GRP-1 Children's mechanical riding equipment Flat $25/year/device
Contractors (subcontractors, plumbers, landscapers, electricians, beauticians, manicurists, etc.) GRP-2 Detectives, private police GRP-3 Dry-cleaning GRP-2 Farming operations GRP-1
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 51).
Full Breakdown
County Ordinance Code § 2007-5 sets the tax group or flat rate for each business type doing business in unincorporated Ventura County, from manufacturing and retail trade (Group 1) to contractors and personal services (Group 2) to professional services (Group 3), plus flat per-device or per-day fees for businesses like amusement machines and auctioneers. Under § 2007-1, the Group rates run fifty cents to a dollar fifty per $1,000 of gross receipts, each with a $35 minimum. Where no listed category fits, or more than one fits, the Tax Collector decides which classification applies.
Violations & Fines
Operating without paying the classified business tax due under §§ 2004 and 2007 is a violation; the County Tax Collector can assess back taxes, penalties and interest and may deny or revoke the business tax certificate.
Frequently Asked Questions
How does Ventura County classify businesses for tax purposes?
What if my business type isn't on the list?
Sources & Official References
Other rules in Ventura County
California rules heatmap·Compare Ventura County to another location·View the California local taxes & fees overview
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