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

Some Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified September 2026

Key Facts

Governing chapter
RMC Chapter 5.04, Business Licenses
Lowest general tier
$45.00 under $15,000.01 receipts
Top general tier
$125.00 over $50,000.00 receipts
Professional flat tax
$125.00 per year
Subcontractor flat tax
$80.00 per year
Enforcement
Business license collector; police assist

Summary

In the City of Rocklin every business must pay an annual business license tax set by classification under Rocklin Municipal Code § 5.04.320. General businesses pay a tiered rate based on gross receipts, while enumerated professionals, manufacturers, contractors, subcontractors, mobile transporters and service businesses each fall under their own flat-rate schedule.

A.Every person engaging in any business, other than those businesses enumerated below in this section, shall pay an annual business license tax based upon the gross receipts resulting from the operation of such business in accordance with the following scale: Annual Gross Receipts Business License Tax per Year Less than $15,000.01 $ 45.00 $15,000.01—$25,000.00 $ 70.00 $25,000.01—$50,000.00 $ 90.00 Over $50,000.00 $125.00 ... E.Transportation and Trucking. Every person who does not have a fixed place of business within the city and who (1) makes retail deliveries of goods and services by motor vehicle within the city, (2) who maintains, installs or repairs goods, wares, and merchandise or equipment within the city, or (3) provides any other service within the city, shall pay an annual business license of fifty dollars for the first vehicle and twenty-five dollars for each additional vehicle used to conduct the business within the city.

Full Breakdown

Rocklin taxes businesses by category rather than a single flat fee. Under § 5.04.320(A), a general business with less than $15,000.01 in annual gross receipts pays $45.00; $15,000.01 to $25,000.00 pays $70.00; $25,000.01 to $50,000.00 pays $90.00; and over $50,000.00 pays $125.00. Subsection B sets a flat $125.00 annual tax for enumerated professionals including accountants, architects, attorneys, chiropractors, dentists, engineers, physicians, psychologists and real estate brokers, among others listed by name. Manufacturers, wholesalers and public utilities not paying a city franchise fee also pay $125.00 under subsection C.

Contractors pay $125.00 and subcontractors pay $80.00 under subsection D. Businesses with no fixed place of business in Rocklin that make retail deliveries, install or repair goods, or otherwise perform services in the city pay $50.00 for the first vehicle and $25.00 for each additional vehicle under subsection E. Service businesses not otherwise classified pay $70.00 annually, dropping to $45.00 if gross receipts are $15,000 or less, under subsection F. The city's business license collector, per § 5.04.050, enforces the chapter with the chief of police rendering assistance as needed, and any department issuing city permits must confirm a valid certificate first unless doing so would conflict with federal or state law.

Violations & Fines

Violating any provision of Chapter 5.04, including operating without the required certificate or misrepresenting facts to obtain one, is a misdemeanor punishable under Chapter 1.18 of the Rocklin Municipal Code. Conviction does not excuse unpaid taxes or penalties, which the city may pursue as a separate debt through civil action, and all remedies are cumulative.

Frequently Asked Questions

How much is a Rocklin business license tax?
It depends on classification. General businesses pay $45 to $125 a year based on gross receipts under § 5.04.320(A), while attorneys, physicians and other enumerated professionals pay a flat $125, and subcontractors pay $80.
Do delivery businesses without a Rocklin office pay a tax?
Yes. Under § 5.04.320(E), a business with no fixed location in Rocklin that delivers goods, repairs equipment, or performs services in the city pays $50 for the first vehicle used and $25 for each additional vehicle.
What happens if I operate without a business license certificate?
It is a misdemeanor under § 5.04.050(B), punishable per Chapter 1.18, and the city can still sue to collect unpaid taxes and penalties even after a conviction.

Sources & Official References

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