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

RMC Sec. 030 gives the city collector authority to request documentary evidence, such as gross receipts records, employee counts, or machine counts, from any business after a license period closes, so the collector can confirm the actual basis the tax should have been calculated on. If the business paid too much, the excess is credited toward the next period's license tax; if it paid too little, the business must remit the shortfall. Critically, the statute makes clear that any statement of gross receipts, employees, or other tax basis a business submits, even sworn under penalty of perjury, is not conclusive or binding upon the city, so the collector sets the final figure.

RMC Sec. 020 defines 'gross receipts' broadly as all money and value received for sales or services, with narrow carve-outs like sales tax collected, refundable deposits, and cash discounts, and treats distribution facilities differently by basing their tax on the value of merchandise shipped annually rather than receipts. Businesses fall into classifications such as retail merchant (food or non-food), service business, professional service, manufacturer, wholesaler, distribution facility, and truck deliveries, each defined in RMC Sec. 020, and every applicant must state which classification applies on the license application under RMC Sec.

025, along with an estimate of the current year's gross receipts. Businesses must also disclose their Standard Industrial Classification or NAICS code annually under RMC Sec. 026, and licenses run January 1-31 or July 1-31 depending on the business under RMC Sec. 010.