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

Some Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified August 2026

Key Facts

Governing chapter
BPMC Chapter 5.04
Base tier
$37.50 up to $25,000 receipts
Mid tier
45¢/$1,000 to $100,000
Top tier
15¢/$1,000 over $500,000
Alternative
flat fee if specifically listed

Summary

Buena Park taxes most businesses on a tiered gross-receipts schedule under Municipal Code Chapter 5.04, with flat license fees for specifically enumerated business types like billboards and amusement centers.

Every person conducting, managing or carrying on the business of selling at retail any goods, services, wares or merchandise, or conducting, managing or carrying on any trade, occupation, calling, service or business not otherwise specifically licensed by other sections of this chapter shall pay an annual license fee based on its gross annual receipts as follows:

A. Gross annual receipts not exceeding twenty-five thousand dollars: thirty-seven and one-half dollars;

B. Additional gross annual receipts of more than twenty-five thousand dollars but not exceeding one hundred thousand dollars: forty-five cents for each additional one thousand dollars or fraction thereof;

C. Additional gross annual receipts of more than one hundred thousand dollars but not exceeding five hundred thousand dollars: thirty cents for each additional one thousand dollars or fraction thereof;

D. All additional gross annual receipts of five hundred thousand dollars and over: fifteen cents for each additional one thousand dollars or fraction thereof. (Prior code § 16-33)

Full Breakdown

Buena Park sorts business license taxes into two tracks under BPMC Chapter 5.04. A business not otherwise specifically licensed elsewhere in the chapter pays an annual fee scaled to its gross annual receipts, starting at $37.50 for receipts up to $25,000 and dropping in marginal rate as receipts climb, from 45 cents per $1,000 up to $100,000, to 30 cents per $1,000 up to $500,000, to 15 cents per $1,000 above that (§ 5.04.020). Businesses that fall into one of the dozens of categories enumerated later in the same chapter, billboards, amusement centers, auctioneers, carnivals, and similar trades, instead pay a flat scheduled fee for that specific business rather than a receipts-based calculation, on an annual, quarterly, monthly, weekly, or daily basis as set for that category.

Violations & Fines

Operating a business in Buena Park without paying the applicable Chapter 5.04 license tax is a code violation; the city can pursue collection of unpaid license fees and cite unlicensed or underpaid businesses.

Frequently Asked Questions

Does Buena Park tax businesses based on gross receipts?
Yes. Under § 5.04.020, a business not otherwise specifically licensed pays an annual fee scaled to gross annual receipts, starting at $37.50 and stepping down in marginal rate as receipts rise.
Are all Buena Park businesses taxed the same way?
No. Chapter 5.04 lists dozens of specific business types, billboards, amusement centers, carnivals, auctioneers, that pay a flat scheduled fee instead of the gross-receipts formula.

Sources & Official References

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