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

Some Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified September 2026

Key Facts

Tax basis
often gross receipts
Rates set by
City Council resolution
Late penalty
25% plus 10%/month, capped 50%
Billing cycle
annual, due on anniversary date
Citation
Indio Municipal Code § 110.52

Summary

Indio's business license tax is imposed under Municipal Code Chapter 110, but the actual tax schedule, how each business type is classified and rated, is adopted separately by City Council resolution.

Every person, who engages in business within the city shall pay a license tax based upon the license tax schedule as hereafter adopted, resolution, by the City Council. The City Council may amend, revise or change such schedule by resolution.

View official code

Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: rev 4796010; v13 updated 2026-02-04; through 02-04-2026).

Full Breakdown

Indio Municipal Code § 110.03 imposes a license tax on every business, trade, profession, or occupation operating in the city, generally measured by gross receipts under §§ 110.01 and 110.14. But § 110.52 does not itself set classification categories or dollar rates, it directs that the tax due is "based upon the license tax schedule as hereafter adopted, resolution, by the City Council," which the Council may amend, revise, or change by resolution at any time. In practice, Indio's business-type tax classifications and rates live in a separate, more easily updated Council fee resolution rather than in the codified ordinance text, so a business must check the current resolution, not Chapter 110 itself, for its specific classification and rate.

Violations & Fines

Operating without a license or paying late draws a 25% penalty plus 10% per month (capped at 50% total) under § 110.51; the City may also seek injunctive relief, nuisance abatement, or emergency closure under § 110.37.

Frequently Asked Questions

Where do I find Indio's business tax rates by classification?
Not in the Municipal Code itself, § 110.52 states the schedule is adopted and amended by separate City Council resolution, so check the current fee resolution for your business type's rate.
Is Indio's business license tax based on revenue?
Often yes, § 110.01 defines "gross receipts" as a base measure, and § 110.14 requires new applicants to submit a sworn gross-receipts estimate for the Finance Director to calculate the tax.

Sources & Official References

Other rules in Indio

All Indio rules

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