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

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

Key Facts

Fee basis
Set by Council resolution, not code
License scope
One per location and business type
Required disclosure
SIC code and business type
Late penalty
10% per 30 days, up to 100%
No-license penalty
Misdemeanor, up to $1,000/6 months

Summary

Chino Hills does not fix business tax rates by class in its municipal code; instead, § 5.04.040 requires every business to pay a license fee "as prescribed by resolution," reviewed by the City Council so the fee bears a reasonable relationship to the cost of processing the application. Businesses need a separate license for each location and each distinct type of business.

Every person engaging in business in the city shall pay a business license fee as prescribed by resolution. The amount or rate of the applicable business fee shall bear a reasonable relationship to the service to be performed by the city and the costs incurred by the city in reviewing, processing and acting upon the application. The City Council shall, from time to time, review the resolution fixing business license fees and shall retain, revoke, modify, adjust, add or determine any amount or rate of such business license fees. Such resolution shall have the force of law and shall be binding on all persons engaging in business in the city and shall be adopted at a noticed public hearing.

View official code

Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 61).

Full Breakdown

" The Council can retain, revoke, modify, adjust, or add to any fee amount by resolution adopted at a noticed public hearing, so the actual dollar figures live outside the code itself. 080 requires a separate license for each fixed place of business and branch establishment, and for each separate type of business conducted at the same location, effectively classifying businesses by location and activity rather than by a tax bracket. 130). 100).

Violations & Fines

Engaging in business without the required license, or misrepresenting a material fact to obtain one, is a misdemeanor under § 5.04.260, punishable under the code's general penalty at § 1.36.020: up to a $1,000 fine, up to six months in county jail, or both. Separately, a delinquent license fee draws a 10 percent penalty for each 30-day period it remains unpaid, capped at 100 percent of the fee due, under § 5.04.240.

Frequently Asked Questions

Does Chino Hills tax businesses at different rates by industry?
The municipal code itself does not set tiered tax rates by business classification. Section 5.04.040 requires a license fee "as prescribed by resolution," meaning the City Council fixes the actual dollar amounts outside the code, based on the cost of reviewing and processing each type of application.
Do I need a separate business license for each location in Chino Hills?
Yes. Section 5.04.080 requires a separate license for each fixed place of business or branch establishment and for each distinct type of business conducted at the same location, so a single company running two different business lines from one address needs two licenses.
What happens if I operate a business in Chino Hills without a license?
It is a misdemeanor under § 5.04.260, and the fee due plus penalties can still be collected regardless of any criminal conviction. Delinquent fees also accrue a 10 percent penalty every 30 days, up to a maximum of 100 percent of the original fee, per § 5.04.240.

Sources & Official References

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