Vacaville, CA Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- NAICS-based base tax
- $75/yr, Sectors 52, 53, 54, 55, 62
- General base tax
- $50/yr, all other businesses
- Reduced base
- $25/yr if gross income $1,000-$2,500
- Governing section
- VMC § 5.12.010
- Max tax per location
- $500 (or $350 for apartments/hotels/parks)
- Delinquency penalty
- 50% + 10%/month, capped at 100%
Summary
Vacaville sorts business license taxes into classes under Vacaville Municipal Code Section 5.12.010: businesses in NAICS Sectors 52, 53, 54, 55, and 62 (finance, real estate, professional and technical services, and management) pay a $75 base plus per-employee tiers, while every other business pays a $50 base on a lower per-employee schedule.
A. Every person engaged in business in the city, whether or not a fixed place of business in such city, in the business of conducting, managing, carrying on or engaging in any business, profession or occupation or service enterprise included within Sectors 52, 53, 54, 55, and 62 of the North American Industry Classification System (NAICS) shall pay to the city an annual license tax of seventy-five dollars; per annum, plus an additional sum based upon the average number of employees in such business... B. Except as otherwise provided in this Title, all other persons engaged in business in the city, whether or not a fixed place of business in such city, in the business of conducting, managing, carrying on or engaging in any business, profession or occupation or service enterprise shall pay to the city an annual license tax of fifty dollars per annum, plus an additional sum based upon the average number of employees in such business.
Full Breakdown
010 splits Vacaville's annual business license tax into two base schedules keyed to the North American Industry Classification System. Subsection A covers any business in NAICS Sectors 52 (finance and insurance), 53 (real estate and rental/leasing), 54 (professional, scientific and technical services), 55 (management of companies), or 62 (health care and social assistance): those businesses pay a $75 annual base tax plus an added charge that climbs with average employee count, from $25 for two to five employees up to $250 for fifty-one to one hundred employees, then $25 more for each additional fifty employees.
Subsection B covers every other business at a $50 base with a similar but lower-stepped employee surcharge, topping out at $225 for fifty-one to one hundred employees. Subsection C gives a further-reduced $25 base to Subsection B businesses with gross income between $1,000 and $2,500 a year. Subsection D sets a catchall $50 base, with its own employee schedule, for any business not otherwise specifically taxed elsewhere in Title 5. 040. 040.
Violations & Fines
A business that misses the April 30 delinquency date, or the deadline 30 days after starting a business commenced after May 1, under Section 5.08.090, owes a 50 percent penalty on top of the tax due, plus an added 10 percent for each additional month of continued delinquency, capped at 100 percent of the tax owed, under Section 5.08.100.
Frequently Asked Questions
How does Vacaville decide my business license tax rate?
Is there a cap on how much business license tax I owe?
What happens if I pay my Vacaville business license tax late?
Sources & Official References
Other rules in Vacaville
California rules heatmap·Compare Vacaville to another location·View the California local taxes & fees overview
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