San Bernardino County, CA Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Tax rate
- 7.75% of each admission
- Triggers at
- 1,000+ permanent seats
- Applies in
- unincorporated county only
- Licensing agency
- Treasurer/Tax Collector
- Payment schedule
- semi-annually
Summary
San Bernardino County requires a business license and charges a 7.75% admission tax on permanent open-air amphitheaters seating 1,000 or more in the unincorporated area.
It shall be unlawful for any person to operate in the unincorporated areas of the County of San Bernardino any permanent open air amphitheater with permanent seating for a capacity of not less than 1,000 individuals, without first having procured a license to do so from the Treasurer/Tax Collector of the County of San Bernardino and thereafter having paid the required business license tax when due.
Full Breakdown
The County Code creates one narrow business-tax classification for entertainment venues: operators of permanent open-air amphitheaters with fixed seating for 1,000 or more people in unincorporated San Bernardino County must obtain a license from the Treasurer/Tax Collector before opening and pay a business license tax of 7.75% of every admission price charged, due semi-annually. The Treasurer/Tax Collector can suspend or revoke the license if the tax goes unpaid or the venue is run in violation of state, federal, or county law, or is used for a purpose the license was not issued for.
Violations & Fines
Operating without the license, or letting the business license tax go unpaid, is a misdemeanor under Title 4's general penalty section and grounds for the Treasurer/Tax Collector to revoke the license outright.
Frequently Asked Questions
Does San Bernardino County have a general business license tax?
Who enforces the amphitheater tax?
Sources & Official References
Other rules in San Bernardino County
California rules heatmap·Compare San Bernardino County to another location·View the California local taxes & fees overview
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