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

The city's Division 2, "Rates," (Sec. 11-30 through 11-38 of the Code of Ordinances) assigns every business in Oxnard to a specific tax classification rather than taxing all businesses under one flat rule. Sec. 11-31 covers vending machine lessors, retail sales and small home businesses, taxed on annual gross receipts. Sec. 11-32 splits entertainment into Class "A" (bars, nightclubs, cocktail lounges), Class "B" (bona fide eating places with full kitchens) and additional classes by venue type. Sec. 11-33 taxes wholesalers on gross receipts from any sale where the point of sale is deemed within the city.

Sec. 11-34 covers manufacturers, processors, assemblers, packers and motor-vehicle-for-hire transporters. Sec. 11-35 covers food markets and dealers in new or used automobiles, farm machinery, trucks, trailers and construction equipment. Sec. 11-36, "Professions, Occupations and Services," lists dozens of specific occupations (accountants, architects, real estate brokers, detective agencies) in subsection (A), then in subsection (C) sweeps in a second list of enumerated businesses, including arcades, auctioneers, auto wrecking yards, hotels/motels, junk dealers, pawnshops, secondhand stores, solicitors or peddlers, and taxis, all taxed under the schedule of rates and fees adopted by the city council.

Sec. 11-37 taxes contractors separately, requiring a second certificate if the contractor also sells retail goods. Sec. 11-38 taxes public utilities distributing electricity, gas or communications, with an option to elect gross-receipts measurement under Sec. 11-31's method. Any person disputing their classification, the tax amount, or a certificate denial can appeal to the collector within 15 days under Sec. 11-26, with a hearing before the city manager set within 30 days and a written decision issued within 14 days after the hearing closes; that decision is final subject to writ review under Cal. 6.