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

104 of the Los Banos Municipal Code states that every person engaging in business in the City must pay a business license fee prescribed by resolution of the City Council, and to the extent the Council determines it practical, fees may vary depending on the type of business so that relative regulatory costs are apportioned to the parties actually regulated. The code is explicit that this classification-based fee structure is not a revenue-raising device; the fee must bear a reasonable relationship to the City's actual cost of reviewing, processing, and acting on the application and administering the chapter.

104(b) further specifies how the fee is computed for businesses with more than one location: where a business is conducted at one or more fixed places and one or more branch establishments, the fee is calculated as if each fixed place of business and each branch establishment were separate and independent, meaning a multi-location business pays a fee for each site rather than one blanket fee. or California Constitution or state law, and nonprofit or charitable organizations with tax-exempt status, though both must still obtain a license and may owe state-imposed fees.

105, anyone caught operating without the required license owes a late fee penalty equal to 50 percent of the applicable license fee, on top of the license fee itself.