San Bernardino, CA Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Governing section
- Municipal Code § 5.04.015(D)
- Classified by
- City Clerk (administrative)
- Appeal path
- Written reclassification request
- Fee basis
- Gross receipts, employees, vehicles, tables, rooms
- Out-of-city work
- 20% presumed taxable absent proof
- No-statement penalty
- Charged at maximum category rate
Summary
San Bernardino's City Clerk decides which fee category a business registration certificate falls into, based on gross receipts, employee counts, vehicles used or similar measures, and businesses can formally challenge that classification.
(2) If a business registration certificate holder or an applicant believes that his or her business is not assigned to the proper classification under this chapter because of circumstances peculiar to it, as distinguished from other businesses of the same kind, he or she may apply in writing to the City Clerk for reclassification. The application shall contain such information as the City Clerk deems necessary in order to determine whether the applicant's individual business is properly classified. (3) The City Clerk shall then conduct an investigation following which he or she shall assign the applicant's individual business to the classification shown to be proper on the basis of the investigation. The proper classification is the classification which, in the opinion of the City Clerk, most nearly fits the applicant's individual business.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: 2026 S-2: Supplement contains: Local legislation current through Ord. MC-1666, passed 8-5-2026).
Full Breakdown
015(D), sorting a business into its fee category is an administrative function of the City Clerk. If a certificate holder or applicant believes circumstances peculiar to their business mean it was assigned the wrong classification, they can apply in writing for reclassification; the City Clerk investigates and assigns whichever classification 'most nearly fits' the business, then notifies the applicant by personal service or mail. 055 requires a sworn statement to the City Clerk within ten days of the start of each certificate period showing the prior year's totals; a business that skips this statement is charged at the maximum rate for its category and is guilty of a violation.
060 defines GROSS RECEIPTS broadly to include all cash, credits and property received for sales or services, including real estate commissions, but excludes cash discounts and sales tax already paid to the state or another public entity. 063 presumes 20% of the out-of-city gross receipts is attributable to in-city activity unless the taxpayer proves a different split in writing to the City Clerk.
Violations & Fines
Failing to file the sworn gross-receipts statement required by § 5.04.055 triggers the maximum rate prescribed for that business category and is itself a violation punishable under the article's general penalty provisions. Section 5.04.070 backs the classification system with audit power: the City Clerk and authorized police officers and inspectors may examine a certificate holder's financial books and records to verify the correct classification and fee, and refusing that examination is grounds for revoking the business registration certificate, on top of any other civil or criminal penalty available under the article.
Frequently Asked Questions
Who decides which fee classification my San Bernardino business is in?
What counts toward gross receipts for the business tax?
What if I don't file the required gross-receipts statement?
Sources & Official References
Other rules in San Bernardino
California rules heatmap·Compare San Bernardino to another location·View the California local taxes & fees overview
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Business Tax Classification in Nearby Cities
How other cities in San Bernardino County handle business tax classification.