Alameda County, CA Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Retail sales rate
- $0.25 per $1,000 gross receipts
- Professional services rate
- $1.25 per $1,000 gross receipts
- Contractors rate
- $1.25 per $1,000 permit value
- Applies to
- Unincorporated areas only
- Governing chapter
- Alameda County Code Ch. 3.04
Summary
Alameda County's business license tax sorts businesses operating in the unincorporated area into distinct classes, retail, grocer, contractor, and more, each taxed at its own per-thousand-dollar gross-receipts rate.
Every person engaged in the business of selling any goods, wares, products, or raw materials, or merchandise at retail, and not otherwise specifically taxed by other provisions of this chapter, shall pay an annual business tax of twenty-five cents ($0.25) for each thousand dollars ($1,000.00) of gross receipts.B.For the purpose of this section "a retail sale" or "sale at retail" means a sale of goods, wares or merchandise for any purpose other than resale in the regular course of business. (Prior gen. code § 2-200.24)
Full Breakdown
Chapter 3.04 of the Alameda County Code sets a separate business tax classification and rate for each type of business operating in the unincorporated area, rather than one flat rate. Retail sales (§ 3.04.240) is taxed at $0.25 per $1,000 of gross receipts; other classes carry their own rates, including grocers (§ 3.04.250, with reduced rates above $2M and $3M in receipts), wholesale sales (§ 3.04.270), professional services (§ 3.04.290, $1.25/$1,000), construction contractors (§ 3.04.350), and residential and commercial property rental (§§ 3.04.390, 3.04.410). A business not covered by a specific classification is taxed under the residual retail or wholesale category, whichever fits.
Violations & Fines
Carrying on business in the unincorporated area without procuring the license is a debt to the county collectible by civil action; unpaid tax becomes a lien on the business property.
Frequently Asked Questions
Is there one countywide business tax rate?
Does this apply to a business inside Oakland or Fremont?
Sources & Official References
Other rules in Alameda County
California rules heatmap·Compare Alameda County to another location·View the California local taxes & fees overview
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