Victorville, CA Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Classification method
- NAICS code matched to nearest listed category
- Categories
- 9 classifications in Article 6, Sec. 16-7.06.020-.110
- Unlisted business
- Billed fee for closest matching classification
- Late fee
- 50% penalty after 30 days, another 50% after 60
- Fee basis
- Annual 12-month rate, non-refundable, non-transferable
Summary
Victorville sorts every business into one of the categories listed in Article 6 of the Business License Chapter, cross-referenced against the North American Industry Classification System, and the Building Official uses that classification to set the applicable license fee. Businesses that don't fit a listed category are billed the fee for the closest matching classification.
The Building Official shall reference the listed categories below and the North American Industry Classification System (NAICS) to place the proposed business in the nearest corresponding business classification. These categories are not all-inclusive and shall serve to establish the primary nature of the business.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 57).
Full Breakdown
" Article 6 spells out nine classifications: retail/wholesale/miscellaneous (Sec. 020), service businesses such as gardeners or janitorial contractors (Sec. 030), administrative headquarters (Sec. 040), manufacturing and warehousing (Sec. 050), professional and semi-professional occupations such as attorneys, physicians, and notaries (Sec. 060), state-licensed contractors split into A/B and C/D classifications (Sec. 070), rental property owners covering single-family, multi-family, and hotel/motel rentals (Sec. 080), entertainment and recreation businesses (Sec. 090), and vehicles for hire, medical transport, and mobile vendors (Sec. 110). 060 covers any business not specifically listed: it pays the fee for whichever category most closely matches its nature, as the Building Official determines.
020, is non-refundable once processing begins regardless of outcome, and cannot be transferred between owners or locations. Fees themselves are set by City Council resolution in the master fee schedule rather than fixed in the Code text.
Violations & Fines
Under Section 16-7.05.080, a license fee not paid within 30 days of the expiration date is assessed a 50 percent penalty, and if still unpaid 60 days after the due date, an additional 50 percent is added, though the total delinquency penalty is capped at 100 percent of the annual fee. Operating without paying the correct classification fee also exposes a business to the Chapter's misdemeanor and administrative-citation provisions under Section 16-7.01.160.
Frequently Asked Questions
How does Victorville decide which business license category I fall into?
What if my business doesn't fit any listed classification?
What happens if I pay my Victorville business license fee late?
Sources & Official References
Other rules in Victorville
California rules heatmap·Compare Victorville to another location·View the California local taxes & fees overview
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Business Tax Classification in Nearby Cities
How other cities in San Bernardino County handle business tax classification.