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

Under Municipal Code Sec. 21-39, determining which type or class of business a licensee or applicant is engaged in is expressly "an administrative function of the collector" -- the city's finance office, not the applicant, makes the call. Sec. 21-40 gives the collector authority to build and maintain "a list of specific businesses that are included within each of the categories set forth in general terms" by Chapter 21, requires that list to be "reviewed and updated periodically so as to be all-inclusive as possible," and mandates that it be kept on file in the offices of both the collector and the city clerk of the council, available to the general public.

If a business believes the collector misclassified it, or the collector determines a filed statement doesn't reflect the facts, Sec. 21-41 lets the collector reassess the tax amount or classification and requires written notice, served personally or mailed to the address of record. A business that disputes that determination has 15 days from service or mailing to file a "request for hearing" form with the collector, along with a hearing service fee set by council resolution to cover the cost of an administrative hearing officer appointed under Sec.

8. Missing the 15-day window waives the right of appeal. Once filed, the hearing is set 15 to 60 days out, with the requester notified at least 10 days beforehand; skipping the hearing forfeits the fee deposit and bars later judicial review for failure to exhaust administrative remedies. At the hearing, formal rules of evidence don't apply, and the business can obtain the reports the collector relied on. The hearing officer can rule immediately or issue a written decision within 15 days, and that decision is final subject to judicial review under Sec.

9. If the officer sides with the collector's original classification, the hearing fee is forfeited; if the officer sides with the business, the fee is refunded.