Manteca, CA Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Purpose
- Revenue only, not regulation
- Classes
- 14 classes (A–N) by business type
- Basis
- Mostly gross-receipts tiers
- Cap
- $9,500 max per business (§5.12.040)
- Residential construction
- $900 or $625 per dwelling unit
Summary
Manteca sorts every business into fee classes, by gross receipts for retailers, professionals and manufacturers, flat rates for card rooms and mobile home parks, capped at $9,500 total license tax per firm.
Every person managing, transacting, conducting or carrying on in the city any business, calling or operation... shall pay a license fee in accordance with the following schedule, which fees are intended to and shall be collected for the purpose only of raising revenue for the city and not for the purpose of regulation. A. Miscellaneous Business, Trades, Occupations and Professions... B. Professional Services, Personal Service and Arts and Crafts... C. Retailing, Printing and Publishing, Trucking and Transportation...
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: rev 4829770; v11 updated 2026-04-21).
Full Breakdown
Manteca's business license tax (§5.12.030) is collected purely for revenue and grades every trade into named classes with its own gross-receipts fee scale: Class A covers miscellaneous business, trades and professions, Class B professional/personal services and arts and crafts, Class C retailing, printing, trucking and transportation, plus dedicated classes running through Class N residential construction, which is billed per dwelling unit ($900 in very-low/low-density zones, $625 in medium/high-density zones) instead of by receipts. Section 5.12.040 caps any single business's annual license tax at $9,500, except the residential-construction class.
Violations & Fines
Operating without paying the license fee is a prosecutable offense under §5.04.300 and, absent a specific penalty, an infraction under the city's general penalty section: up to $500 per day for repeat violations (§1.16.010).
Frequently Asked Questions
Does Manteca charge a flat business license fee?
Is there a maximum business license tax in Manteca?
Sources & Official References
Other rules in Manteca
California rules heatmap·Compare Manteca to another location·View the California local taxes & fees overview
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Business Tax Classification in Nearby Cities
How other cities in San Joaquin County handle business tax classification.