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

Lake Elsinore requires every business, profession, trade, or occupation operating in the city to hold a business license under Chapter 5.16, with the fee tied to one of six classifications set out in Section 5.16.050: general; professional, semi-professional and similar businesses; contractors; rentals; vending machines; and miscellaneous. The actual dollar fee for each classification is not printed in the ordinance; Sections 5.16.030 and 5.16.040 instead direct that rates, and any later increases or decreases, are set and amended by City Council resolution. When a business does not obviously fit one of the six categories, Section 5.16.050(B) gives the City Manager or a designee authority to decide the classification, and a business owner who disagrees may administratively appeal that decision to the City Council.

Section 5.16.060 illustrates the catch-all "general" classification with dozens of examples, from a shoe shining parlor and a cigar and tobacco stand to a messenger service, a delicatessen, an escrow business, a florist shop, and a machine shop, while Section 5.16.110 lists the separate "miscellaneous" category, covering vehicle-based advertising and delivery businesses along with specifically named uses such as swap meets, arcades, pawnshops, wrecking yards, bowling alleys, and tattoo parlors. A new business must file a written application and pay both an initial license fee and a nonrefundable processing fee before opening under Section 5.16.020.

Businesses running more than one location must obtain a separate license for each branch under Section 5.24.010, and Chapter 5.28 makes clear that criminal prosecution for operating without a license does not excuse the business from still paying the license fee owed.