Unincorporated San Bernardino County does not levy a general gross-receipts business tax, though regulatory permits, zoning clearances, and state-level licenses still apply to most business activities.
San Bernardino County uses regulatory permitting through Land Use Services, Public Health, and the Sheriff rather than a general business license tax for most unincorporated activities. Specific industries such as tobacco retail, massage, secondhand dealers, mining, and short-term rentals require activity-based permits. Businesses also register with the California Secretary of State, hold a CDTFA seller permit when selling tangible goods, and report income to the Franchise Tax Board. Property used in business is reported annually to the County Assessor on a Form 571-L statement.
Operating without required regulatory permits or unfiled Form 571-L statements can trigger penalties, lien exposure, and assessor estimates.
See how Fontana's business tax classification rules stack up against other locations.
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