Roseville, CA Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Schedule A
- Retail and service businesses
- Schedule B
- Manufacturing, wholesale, utilities
- Pawnshop tax
- $100.00 per year
- Mobile home park tax
- $30 first 10 spaces
- Late penalty
- 20%/month, capped at 60%
- Full business listing fee
- $62.00
Summary
Roseville sorts every business into one of five tax schedules under Municipal Code Chapter 6.04. Retail sellers and service providers fall under Schedule A and pay a tiered flat tax set by annual gross receipts, collected by the city's business license collector before operation begins.
For every person selling any goods, wares or merchandise, or manufacturing and selling any goods, wares or merchandise at retail, or any person engaged in any business where the principal activity is the furnishing of services; or for every person conducting, managing, carrying on or engaging in any occupation not otherwise specifically taxed by other provisions of this chapter, the business tax shall be according to Schedule A.
Full Breakdown
Roseville Municipal Code Sec. 270(A) puts every retailer, manufacturer-retailer, and business whose principal activity is furnishing services into Schedule A, along with any occupation the chapter does not tax elsewhere. Subsection B lists dozens of qualifying retail trades, from appliance stores and bakeries to pharmacies, hardware stores, and used car dealers, while subsection C lists service trades such as advertising, air conditioning, ambulance, and armored car services. The chapter sorts the rest of the local economy into four companion schedules: Schedule B taxes manufacturing, wholesale sales, and public utilities without a franchise agreement (Sec.
280); Schedule C taxes rentals (Sec. 290); Schedule D sets flat fees for other business types (Sec. 300); and Schedule E covers auction yard rentals (Sec. 340). Separate flat-rate sections tax contractors (Sec. 320), transportation and trucking (Sec. 330), auto wrecking and junkyards (Sec. 350), circuses and carnivals (Sec. 00 per year (Sec. 00 per additional unit (Sec. 380). A business tax is due before the licensee begins operating in the city (Sec. 00 mailing fee (Sec. 400).
Violations & Fines
Unpaid business tax accrues a 20 percent penalty on the first day of each month it stays delinquent, capped at 60 percent of the tax owed (Sec. 6.04.240(A)). The collector will not issue, renew, or reinstate a license to anyone owing delinquent tax unless the business signs a written installment agreement carrying 12 percent simple annual interest, repayable within one year; breaching that agreement makes the full balance due immediately and the license revocable on 30 days' notice.
Frequently Asked Questions
Which businesses fall under Roseville's Schedule A tax?
What happens if a Roseville business tax payment is late?
Are there other tax schedules besides Schedule A?
Sources & Official References
Other rules in Roseville
California rules heatmap·Compare Roseville to another location·View the California local taxes & fees overview
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