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

310 sets the underlying framework: businesses such as retail sales, personal and repair services, recreation and entertainment services, and rental or leasing of real property pay a gross-receipts license tax under classifications and rate tiers set out in that section. 390 lets a licensee or applicant who believes their individual business does not fit its assigned classification, because of circumstances peculiar to that business as distinguished from other businesses of the same kind, apply to the Collector for reclassification. The application must contain whatever information the Collector requires to judge the request, and the Collector then investigates and assigns the classification that, in the Collector's opinion, most nearly fits the business; the change applies only starting with the next regular tax calculation, not retroactively.

400 requires the Collector to notify the applicant in writing of the reclassification decision, either by personal service or by mailing it to the applicant's last known address. 410 gives the applicant 15 days from that notice to request a City Council hearing in writing to the City Clerk; the Clerk must set the hearing within 15 days of receiving the request and give at least ten days' written notice of its date, time and place. At the hearing, the Council hears the applicant and the Collector, may hear other witnesses, and its decision by motion is final.