San Leandro, CA Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Governing section
- SLMC § 2-2-220
- Classifications listed
- About 30, (a) through (ad)
- Late fee, 30 days
- 50% of fee or $50, greater
- Late fee, 90 days
- 100% of fee or $100, greater
- Wholesale large-seller threshold
- $50,000+ City sales tax/year
- Fee appeal deadline
- 30 days from due date
Summary
San Leandro sorts every business into one of about 30 defined categories under SLMC § 2-2-220, from Automobile Wrecking to Wholesaling/Distribution, because the category picked drives how the Finance Director calculates the annual business license tax under Article 5 of Chapter 2-2.
Business classification shall mean the following general business categories: (a) Automobile Wrecking. Any person engaged in the business of buying or trading used or wrecked motor vehicles and reselling the parts thereof or the building of motor vehicles from the salvaged parts of such motor vehicles. ... (u) Nonresidential Property Rental. Any person engaged in the business of renting or letting a building or structure of any kind, including warehouses, mini-storage, industrial, commercial, and office buildings to a tenant for purposes other than dwelling, sleeping or lodging. For the purposes of calculating fees, when combining nonresidential and residential property rentals, all property must be under the same ownership. (v) Residential Property Rental. Any person engaged in the business of conducting or operating an apartment house, single-family house rental, duplex, condominium, townhouse, hotel/motel, mobile home park, rooming or boarding house having one or more residential units, excluding for purposes hereof the unit, if any, occupied by the taxpayer.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: rev 4967405; v8 updated 2026-07-06).
Full Breakdown
Section 2-2-220 of the Municipal Code lists roughly 30 named business classifications a City of San Leandro business license applicant must fit into, covering everything from Automobile Wrecking, Bingo, Carnival and Contractors through Firearms Dealer, Pawnbroker, Peddler, Professional (listing trades like architect, chiropractor and engineer by name), Retailing and dozens of named Services from ambulance to X-ray laboratory. Two classifications get special combination rules: Nonresidential Property Rental (warehouses, mini-storage, industrial, commercial and office space rented for non-dwelling use) and Residential Property Rental (apartment houses, single-family rentals, duplexes, condos, hotels/motels, mobile home parks and rooming houses) must be combined for fee purposes whenever the properties share the same ownership.
Wholesaling/Distribution splits further: a general wholesaler is taxed one way, but a 'Large Local Seller' that contributes more than $50,000 in sales tax to the City in the prior July 1 through June 30 period is a separate sub-classification under § 2-2-220(ad). The Finance Director may demand proof of employee counts, including State Employment Development Department DE-3 quarterly reports, when a classification's fee is based on staffing under § 2-2-210. Advertising in the City, holding a government license referencing City business, or taking an order, making a sale, or performing a service here is treated as prima facie evidence a business is operating in San Leandro under § 2-2-247, regardless of classification.
Violations & Fines
Fees for every classification are due before the license period starts and become delinquent 30 days later under § 2-2-530. A late payer owes a 50% penalty (or $50, whichever is larger) after 30 days, rising to 100% of the fee (or $100, whichever is larger) after 90 days, per § 2-2-535. Operating without a license at all draws the full annual fee plus a 100% penalty for every year the business ran unlicensed under the same ownership. A fee dispute over classification or amount goes to the Finance Director in writing within 30 days of the fee's due date under § 2-2-505.
Frequently Asked Questions
How does San Leandro decide my business license tax rate?
Do I get combined into one fee if I rent both apartments and warehouse space?
What happens if I pay my San Leandro business license fee late?
Sources & Official References
Other rules in San Leandro
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