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

010). 020 sorts every business operating from a location inside the city into classifications with separate rate schedules. 05 per $1,000 above that, with $25 as the minimum tax due in advance when applying for the original registration certificate. Classification B covers listed occupations, vocations, professions and trades (advertising agencies, appraisers, collection agencies, escrow companies, janitorial services, travel agencies, veterinarians and dozens more) plus any similar independent-contractor service business, taxed by headcount: $25 for the first 2 persons engaged in the business, $10 per person for the next 10, and $5 for each person beyond 12, with a $25 minimum.

' under the state Medical Practice Act: the tax is $50 per practicing professional person (owner, co-owner, officer or employee sharing in profits), $10 for each of the first 10 additional employees and $5 for each employee beyond 10, with the $50-per-professional figure as the minimum. A business measured by gross receipts must file a written statement of the prior year's receipts with the Collector before the tax becomes delinquent; a business measured by headcount must file a statement of the number of persons engaged, computed by averaging the 12 most recent monthly payroll counts and excluding part-time employees working half time or less.