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

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

Key Facts

Base rate
$.50 per $1,000 gross receipts
Professional services rate
$3.00 per $1,000 (ratio 6.0)
Automotive dealers rate
$.15 per $1,000 (ratio .3)
Transfer/change fee
$10.00
Duplicate certificate fee
$5.00
Classification authority
Director of Finance amends Manual

Summary

Clovis sorts every gross-receipts business into one of eleven rate classifications listed in the Clovis Business Registration and Tax Certificate Classification Manual, each carrying its own fee ratio applied to a $.50-per-$1,000 base rate, from $.15 for automotive dealers up to $3.00 for professional services. The Director of Finance assigns and can revise a business's classification, and a separate certificate is required for every location.

§ 3.1.131. Business registration and tax certificate classifications. For the purpose of this chapter, those businesses whose registration fees are on the basis of gross receipts shall be categorized on the basis of the Clovis Business Registration and Tax Certificate Classification Manual. The Manual may be amended by the Director of Finance if, based on information provided to him, such change in classification, as determined by the Director of Finance, would be reasonable.

Full Breakdown

101 makes it unlawful to commence or carry on any business in Clovis requiring a tax certificate without first registering and obtaining one, with each day of unregistered operation a separate violation. 131 ties the fee owed by gross-receipts businesses to whatever category the Clovis Business Registration and Tax Certificate Classification Manual assigns, and lets the Director of Finance amend that Manual whenever a reclassification is reasonable based on information supplied to him. 50. 103 requires a separate tax certificate for each branch or place of business, though entities under identical ownership at one premises need only one certificate covering all gross receipts.

201(b)-(c). 133 offers a one-time two-year fee rebate for a home-based business moving into a commercial unit after completing a small-business training course. 104 clarifies that registering and paying does not amount to a City permit.

Violations & Fines

Carrying on a Clovis business without first registering and procuring the required tax certificate is a separate violation of the Code for every day the business operates, under § 3.1.101. The Director of Finance may examine a certificate holder's books and records under § 3.1.124, and refusing that examination is itself a violation. Unless a specific section makes the offense an infraction, Code violations default to a misdemeanor under § 1.2.01, punishable by up to a $1,000 fine, six months in jail, or both; infractions escalate from $100 to $200 to $500 for repeat violations within a year.

Frequently Asked Questions

How does Clovis decide which tax class my business is in?
Under Municipal Code § 3.1.131, gross-receipts businesses are categorized under the Clovis Business Registration and Tax Certificate Classification Manual, and the Director of Finance can amend that Manual when reclassification is reasonable based on information the business or others provide.
How much will my Clovis business tax certificate cost?
Section 3.1.201(d) applies a $.50-per-$1,000-gross-receipts base rate times your classification's ratio; a professional services firm pays $3.00 per $1,000, while an automotive dealer pays only $.15 per $1,000, so the classification directly sets your bill.
Does a Clovis business tax certificate work as a business permit?
No. Section 3.1.104 states the registration and tax certificate are not a permit and do not authorize operating in violation of zoning or any other law; a separate departmental permit may still be required before you can lawfully open.
What if I run two businesses from the same Clovis location?
Section 3.1.103 requires a certificate based on the primary business type, but entities under identical ownership operating at one premises are covered by a single tax certificate, with all gross receipts subject to that one certificate's fee.

Sources & Official References

Other rules in Clovis

All Clovis rules

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