Los Angeles County, CA Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Governing law
- County Code Ch. 7.14, fee schedule
- Structure
- Flat fee per named business class
- Scope
- Unincorporated LA County only
- Administered by
- County Tax Collector
- Multi-activity rule
- Highest class fee, plus $168 each more
Summary
Los Angeles County sorts businesses in the unincorporated area into more than 80 named license classes under Title 7: each with its own flat first-year and annual-renewal fee set by the Tax Collector, from $354 for an acupressure establishment to $1,712 for an adult bookstore.
The license fees required to be paid to perform, carry on, conduct, or engage in any businesses, occupations or activities set forth in this Title 7, the license Ordinance codified in this Title, are as stated in this Chapter. ... SEPARATE ACTIVITIES The fee for the activity requiring the highest license fee established in Section 7.14.010, plus $168.00 each for every other license, or $60.00 for every other renewal of a license.
Full Breakdown
Chapter 7.14 of the County Code assigns every licensed business, occupation, or activity in unincorporated Los Angeles County to a specific named category, ambulance operator, taxicab, secondhand dealer, pawnbroker, and dozens more, and fixes that category's own flat first-year and annual-renewal fee, collected by the county Tax Collector under Title 7. It is a flat per-classification schedule, not a percentage-of-gross-receipts tax. A business running more than one licensed activity at the same location pays the class fee for whichever activity carries the highest rate, plus $168 for each additional license ($60 per renewal) under the 'separate activities' rule. Incorporated cities in the county, including the City of Los Angeles, license and tax businesses under their own separate ordinances.
Violations & Fines
Operating without the classification-specific license required by Title 7 is a misdemeanor and separately exposes the operator to civil penalties, injunctive relief, and a cease-operations order under §§ 7.04.320-7.04.380; the Tax Collector may also deny, suspend, or revoke the license.
Frequently Asked Questions
Does this fee schedule apply inside the City of Los Angeles?
How is a business license fee set?
What if I run two licensed businesses at one location?
Sources & Official References
Other rules in Los Angeles County
California rules heatmap·Compare Los Angeles County to another location·View the California local taxes & fees overview
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