Long Beach taxes businesses through a classification-based business license fee schedule. Rates vary by business type, with port-related, professional, retail, and rental classifications each having distinct formulas.
Long Beach Municipal Code Title 3 imposes a business license tax that varies by classification, including professionals, retail, wholesale, manufacturing, services, contractors, residential rental property, hotels, and vehicle-for-hire. Some classifications use gross-receipts formulas while others use flat fees, employee counts, or per-unit charges (for example, residential rental units). The Financial Management Department administers the tax and issues annual business licenses. Project Labor Agreement covered projects and city-contract work additionally trigger Living Wage Ordinance compliance. Port of Long Beach tenants pay separate harbor lease assessments outside the general business tax.
Penalties of 10% per month up to 50%, interest, possible misdemeanor referral, and inability to lawfully operate without a current business license. Audits may reach back four years.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Long Beach, CA
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Side-by-side rule comparisons with other cities in Los Angeles County.
See how other cities in Los Angeles County handle business tax classification.
See how Long Beach's business tax classification rules stack up against other locations.
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