Rancho Cucamonga, CA Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Base rate
- $23.00 on first $25,000 gross receipts
- Next tier
- $0.60 per $1,000 up to $75,000 more
- Late penalty
- 50% after 30 days past due
- Governing chapter
- Municipal Code Ch. 5.04, Art. II
- Administered by
- City license collector
Summary
Rancho Cucamonga sorts every business into one of ten rate schedules under Municipal Code Chapter 5.04, and any retail, wholesale, or other business not named in a more specific classification defaults to Section 5.04.280's catch-all schedule: a flat $23.00 on the first $25,000.00 of gross receipts, then declining marginal rates as receipts grow past $500,000.00. The license collector bills the tax annually and adds a 50 percent penalty on late accounts.
Every person who engages in a retail or wholesale or other business within the city, which business is not otherwise classified in this chapter, shall pay a license tax for each year based on the following: A. $23.00 for the first $25,000.00 of gross receipts; B. If applicable, an additional $0.60 per $1,000.00 or portion thereof will be added to the above for the next $75,000.00 of gross receipts of the business; C. If applicable, an additional $0.30 per $1,000.00 or portion thereof will be added to the above for the next $400,000.00 of gross receipts; D. If applicable, an additional $0.15 per $1,000.00 or portion thereof will be added to the above for any amount of gross receipts over $500,000.00.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: rev 4999536; v21 updated 2026-07-15).
Full Breakdown
350. 00. 140 sets the tax as due annually, one year from the initial license date. 160 exempts nonprofit, charitable, religious, and veteran-qualified operations from the tax entirely, and lets any licensee who believes the tax burdens interstate commerce petition the collector under subsection D for a reduced, nondiscriminatory rate based on gross receipts. 260.
Violations & Fines
Under Section 5.04.150, an unpaid license tax draws a 50 percent penalty once it is 30 days past the annual due date, or 31 days past a new business's start date, and weekends and holidays count toward that clock. Section 5.04.170 lets the city sue to recover a delinquent tax plus penalties as a straight debt, and Section 5.04.260 makes operating without the required license, or misrepresenting facts to obtain one, a misdemeanor.
Frequently Asked Questions
Which businesses fall under Section 5.04.280's classification?
What happens if I pay my Rancho Cucamonga business license tax late?
Is my business exempt from the license tax?
Sources & Official References
Other rules in Rancho Cucamonga
California rules heatmap·Compare Rancho Cucamonga to another location·View the California local taxes & fees overview
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How other cities in San Bernardino County handle business tax classification.