Fresno classifies businesses into categories under FMC Chapter 7 with annual business taxes based on gross receipts, employee counts, or flat fees, due annually with new-business prorating available.
Fresno's business tax certificate is required for every business operating within city limits, including home-based businesses and online sellers with a Fresno nexus. Categories include retail, service, professional, contractor, manufacturer, and rental property. Most categories tax on gross receipts with minimums; others use flat fees. Renewals are due annually, typically in January. Late renewals incur penalties. Independent contractors and gig workers also need certificates. Fresno State and nonprofit-affiliated businesses may qualify for exemptions or reduced rates.
Operating without a current business tax certificate triggers back-tax assessment, penalties, interest, and possible misdemeanor charges for sustained noncompliance.
See how Fresno's business tax classification rules stack up against other locations.
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