Upland, CA Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Classification A (gross receipts)
- $54.00 to $864.00 per year
- Classification B (professional)
- $54.00 per practicing member/year
- Late penalty
- 10% plus 20%/month, capped at 100%
- Governing section
- UMC § 5.04.350
- Enforcing office
- City license official
Summary
Upland sorts every business license into one of three fee schedules: gross receipts, professional/semiprofessional, or a flat rate set by chapter. The classification picked drives the annual license fee owed to the city's finance department.
Every person who engages in any business, whether or not at a fixed place of business within the city, shall pay a business license fee based upon one of the following: A. Gross receipts schedule as set forth in Section 5.04.360; B. Professional and semiprofessional schedule as set forth in Section 5.04.370; C. Flat rate schedule as contained in Section 5.04.400, or as provided in Chapters 5.08 through 5.72 of this title.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: rev 4480959; v4 updated 2025-09-22).
Full Breakdown
350, every person engaged in business in the city, whether or not at a fixed location, must pay a business license fee calculated under one of three tracks. 60 surcharge for businesses with liquor sales. 50 per year for each additional employee. 72), which includes businesses like taxicab companies, solicitors, and closing-out sales that carry their own fee structure. Fees are due January 1 or July 1 depending on when the license issues, and monthly, weekly or daily licenses are due on the first of the period. 310). 330).
Violations & Fines
Operating without paying the classified fee triggers a 10 percent penalty on the business license tax due within 30 days of opening or renewal, plus 20 percent more per month of nonpayment, capped at 100 percent of the original tax owed (Section 5.04.310). Unpaid fees and penalties become a debt to the city, collectible through a civil action in any court of competent jurisdiction (Section 5.04.330), and the license official may inspect business premises to verify compliance.
Frequently Asked Questions
How does Upland decide which business license fee schedule applies?
What happens if a business misses the license renewal deadline in Upland?
Does a liquor-selling business pay extra under the gross receipts schedule?
Sources & Official References
Other rules in Upland
California rules heatmap·Compare Upland to another location·View the California local taxes & fees overview
See something wrong?
Help us keep this page accurate. If you notice an error or outdated information, let us know.
Business Tax Classification in Nearby Cities
How other cities in San Bernardino County handle business tax classification.