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

Section 5.12.020 of the Pico Rivera Municipal Code, Businesses, Trades and Professions, requires every business, profession, trade, or occupation not specifically covered elsewhere in Chapter 5.12 to procure a business license and pay an annual fee set by classification. Contractors pay a $25 flat rate on the first $25,000 of gross receipts, then 0.002 times gross above that. General commerce and retail businesses pay 0.001 times gross receipts, while rental operators, whether commercial or residential, and professional businesses both pay a higher 0.003 times gross receipts rate.

Service businesses pay 0.001 times gross, the same rate as general commerce. A separate industrial classification is charged differently: a $25 per-business base rate plus a rate per square foot of industrial space rather than a gross-receipts multiplier. Subsection B defines gross receipts by cross-reference to § 5.04.280 of the general definitions chapter, and subsection C clarifies that where a business falls under this general classification schedule and is not otherwise specifically provided for, the fee applies separately to each independent business location or situs within the city, with independence turning on whether the operation functions on its own even if it shares management, personnel, or equipment with a related branch.

The current rate table was last amended by Ord. No. 1164 § 2 in 2022. Businesses that fall into a chapter with its own specific fee schedule, such as bingo, theaters, trailer parks, or vending machines, are instead billed under those specific sections of Chapter 5.12 rather than this general classification table, and § 5.12.010 confirms that these license fees are levied for general revenue purposes and not as a regulatory charge.