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

08, which sets a separate tax rate by City Council resolution for dozens of named business categories, from advertising and amusement operators to contractors, day care providers, and professions such as accountants, architects, and attorneys. 040 gives a taxpayer who believes the City placed their business in the wrong classification the right to apply in writing to the Tax Administrator, stating in full the reasons a different classification should apply. The Tax Administrator must investigate and issue a written decision on the correct classification. A taxpayer who remains aggrieved by that decision can then appeal to the City Manager, or to the City Council if the City Manager is himself acting as Tax Administrator.

04 also requires taxpayers whose tax is based on gross receipts to submit a sworn statement of the prior year's gross receipts within 30 days of the certificate's anniversary date, subject to audit and verification by the Tax Administrator's deputies and authorized city employees; no renewal certificate issues until any additional sums owed under that statement are paid in full. 030 makes unauthorized disclosure by a city officer or employee a misdemeanor on top of any other penalty in the Code. General contractors must disclose the names, addresses, and payments of every subcontractor they use, and a contractor who refuses becomes jointly and severally liable for the subcontractor's business tax.