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

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

Key Facts

Governing section
Municipal Code § 9-2.1
Fee basis
Classified by business type
Unlisted-method base tax
$40 for first $10,000 receipts
Additional gross-receipts rate
$5 per extra $1,000
Late penalty (30+ days)
25% plus 10%/30 days

Summary

Compton sets a separate business license tax for each type of business under Municipal Code § 9-2.1's Schedule of License Fees, rather than one flat citywide rate. Fees run annual, quarterly, monthly, weekly, or daily depending on the category, and unclassified businesses are taxed on a graduated gross-receipts scale starting at $40 for the first $10,000 in receipts.

§ 9-2.1. License Fees: Duration of Licenses. The fee for any license required by § 9-1 shall be that set forth in this section for the particular business involved. The fee and the duration of the license shall be annual, quarterly, monthly, weekly or daily as indicated in this section... By methods other than those enumerated above, based on the gross receipts of such business: From 0 to $10,000 $40 a. For each additional $1,000 or fraction $5 a.

View official code

Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: rev 4952997; v15 updated 2026-07-14; through 07-14-2026).

Full Breakdown

2 requires any business operating in Compton to first obtain a license from the City, with each day of unlicensed operation a separate violation. 1 then classifies the required fee by the specific business named in the schedule: for example, advertising businesses pay $100 a year for benches, $400 a year to erect billboards, or a fee based on gross receipts if the method is not otherwise listed, while amusement businesses pay per-table, per-machine, or per-day fees ranging from $10 a day for a Wild West sideshow up to $1,000 a year for an arcade license.

Businesses using a method "other than those enumerated" under the advertising category are taxed on gross receipts starting at $40 for receipts from $0 to $10,000, plus $5 for each additional $1,000 or fraction of gross receipts. 41 requires a Certificate of Occupancy from the Planning Department before a new business license issues at a given address. 43 lets the City turn delinquent license fees, once uncollectible after notice, into an assessment lien recorded against the property through the Los Angeles County Recorder.

Violations & Fines

Section 9-1.6 adds a 25% delinquency penalty on any license unpaid 30 days after expiration, plus an additional 10% every 30 days it remains unpaid, while daily and weekly licenses draw a 10% penalty within 24 or 48 hours of becoming due. Operating without the required class of license is a separate violation for each day under § 9-1.2, and § 9-1.4 lets the City sue to recover unpaid license debts.

Frequently Asked Questions

Does Compton charge one flat business license tax rate?
No. Section 9-2.1 sets a separate fee for each type of business listed in the Schedule of License Fees, such as $400 a year for a billboard business or $800 a year for an auction establishment, rather than one uniform citywide rate.
How is the business license tax calculated for a business not specifically listed?
Under the advertising category's gross-receipts method in § 9-2.1, a business taxed by receipts pays $40 annually on the first $10,000 of gross receipts, plus $5 for each additional $1,000 or fraction of receipts above that threshold.
What happens if a Compton business license fee is paid late?
Section 9-1.6 adds a 25% penalty to any license unpaid 30 days past its expiration date, with another 10% added every additional 30 days it stays unpaid, while daily licenses draw a 10% penalty within 24 hours of becoming due.

Sources & Official References

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