Madera, CA Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Retail rate
- Full gross-receipts schedule, § 6-1.22(B)
- Wholesale/manufacturing rate
- Half the schedule, § 6-1.22(C)
- Minimum annual tax
- $40 per licensee
- Maximum annual tax
- $1,056 per licensee
- Late penalty
- 10% after 30 days delinquent
- Other trades option
- $200 flat or schedule, § 6-1.23
Summary
Madera sorts every business into a tax class before it can open: retail pays the full gross-receipts schedule, wholesale and manufacturing pay half that schedule, and combined operations split their receipts between the two. A separate flat option covers other trades.
(B) Retail. For every person conducting a business exclusively at retail, the license tax shall be accordance with the rates set forth in subsection § 6-1.22(A)(3) of this section. (C) Wholesale and manufacturing. Every person with a fixed place of business within the city and conducting a business exclusively for wholesale, manufacturing, or food processing, including the production of dairy products, frozen fruits, or vegetables, shall pay an annual license tax equal to one-half of the license tax set forth in subsection § 6-1.22(A)(3) of this section. ... (F) Minimum and maximum license tax. Except for residential rentals, the minimum license tax to be paid by any licensee under this section shall be $40 per year. The maximum license tax to be paid by any licensee under this section shall be $1056 per year.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: 2024 S-50: Current through Ordinance 1010 C.S., passed 6-5-24).
Full Breakdown
Chapter 1 of Title VI sets Madera's business license tax scheme. 01 and $500,000. Which rate column a business lands on depends on its classification. Under subsection (B), a business run exclusively at retail pays the full rate on that schedule. Under subsection (C), a business run exclusively at wholesale, manufacturing, or food processing (the code specifically calls out dairy products and frozen fruit or vegetable processing) pays only one-half of the scheduled rate. Subsection (D) covers businesses that do both from the same premises: the owner must file a statement segregating wholesale and retail sales, and the city computes the tax by adding the full retail receipts to half the wholesale receipts before applying the schedule.
Subsection (E) sets a flat $120 annual tax for outside firms that use Madera's streets only to make wholesale deliveries without a fixed location in the city. 28) pays less than $40 or more than $1,056 a year no matter what the schedule would otherwise produce. 23, gives businesses other than retailers or manufacturers, meaning most professions and services, the choice of a flat $200 annual tax or the same gross-receipts schedule. 05 makes it unlawful to transact business in the city without first securing a license, and treats each day of unlicensed operation as a separate violation of the chapter.
Violations & Fines
Operating without the required license, or without complying with the applicable classification, is a separate violation for every day the business continues under § 6-1.05. A license tax paid late is delinquent 30 calendar days after it is due and draws an automatic 10% penalty under § 6-1.19, added to the amount owed and collected the same way as the underlying tax.
Frequently Asked Questions
How does Madera decide which tax rate my business pays?
Is there a minimum license tax in Madera?
What happens if I pay my Madera business tax late?
Sources & Official References
Other rules in Madera
California rules heatmap·Compare Madera to another location·View the California local taxes & fees overview
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