Tustin, CA Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Governing section
- Tustin City Code § 2523
- General classes
- Retail/wholesale, manufacturing, services
- Base tax range
- $25 to $100 per year
- Top gross-receipts bracket
- Over $600,001
- Late payment penalty
- 25%/month, capped at 100%
- Enumerated example
- Ambulance: $25 per vehicle
Summary
Tustin sorts every taxed business into one of four classes under Tustin City Code Section 2523: retail and wholesale sales, manufacturing, services, and a list of specifically enumerated businesses. The three general classes share one graduated schedule running from $25 to $100 a year by gross receipts, while enumerated businesses like ambulances, arcades and dance halls pay flat, business-specific fees instead.
2523 - TAX SCHEDULES a Retail and Wholesale Sales Generally Retail and wholesale sales businesses, and all other businesses not otherwise specified: ... b Manufacturing Any business consisting primarily of manufacturing, packing, processing, canning, or fabricating goods or produce: ... c Services Generally Any profession, trade, or occupation, not including retail or wholesale sales or manufacturing, and not otherwise specifically named or described, and involving principally a service rather than a sale or the furnishing or rendering of a facility or thing: ... d Enumerated Businesses The taxes for certain particular business shall be as follows: Ambulance (per vehicle) . .$25.00
Full Breakdown
Section 2523 divides the annual business license tax into four schedules. Subsection (a) covers retail and wholesale sales and any business not otherwise specified; subsection (b) covers manufacturing, packing, processing, canning or fabricating; subsection (c) covers services, meaning any profession, trade or occupation involving a service rather than a sale. All three run the identical gross-receipts ladder: $25 for receipts up to $25,000, $40 for $25,001 to $100,000, $50 for $100,001 to $200,000, $60 for $200,001 to $300,000, $80 for $300,001 to $600,000, and $100 for everything over $600,001; the bottom bracket carries a note excluding activities that qualify fully as a 'Home Occupation' under Tustin Ordinance No.
330. Subsection (d), Enumerated Businesses, sets flat per-unit rates instead of a gross-receipts scale: $25 per ambulance vehicle, $25 per amusement facility plus $5 per additional table, court, alley, ride or device, $50 for skating rinks, shooting galleries, golf courses and similar rink-and-range facilities, and $100 for cafes with dancing, nightclubs, dance halls charging admission, and public halls for rent. Coin-operated machines are taxed on the gross receipts they generate under the same Section 2523 schedule, and operators must file a list of every City location and machine count with the Director, updated within fifteen days of any change.
Violations & Fines
Failure to pay the license tax when due draws a 25 percent penalty on the last day of each month it remains unpaid, capped at 100 percent of the tax owed, under Tustin City Code Section 2521(c); the unpaid tax and penalty are treated as a debt owed to the City that can be collected by civil action under Section 2521(e). Operating a business without the required license is separately enforceable as a misdemeanor under the general penalty, Section 1121, punishable by up to $1,000 and six months in jail, or as an infraction with escalating $100/$200/$500 fines.
Frequently Asked Questions
How does Tustin classify a business for its license tax?
How much is Tustin's business license tax?
What happens if I pay my Tustin business license tax late?
Are home-based businesses exempt from Tustin's business license tax?
Sources & Official References
Other rules in Tustin
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