Contra Costa County, CA Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Class A flat fee
- $100 per business entity
- Class A per-employee fee
- $10 over first employee
- Class B rate
- $100 per day
- Late payment penalty
- 25% after 30 days
- Interest on unpaid fee
- 1.5% per month
- Enforcing office
- County tax collector
Summary
Every business operating in unincorporated Contra Costa County splits into two license classes: Class A general businesses pay a $100 flat fee plus $10 per full-time-equivalent employee beyond the first, while Class B amusements and itinerant businesses pay $100 per day of operation.
Class A: All businesses not defined as amusements or itinerant businesses. Flat fee ..... $100 per business entity Plus ..... $ 10 per each full time equivalent employee over one Class B: Amusements and itinerant businesses. Flat fee ..... $100 per day
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Ordinance Code: Supplement 103).
Full Breakdown
802 sets the license tax rates under Chapter 64-14, the county's business license tax. Class A covers all businesses not defined as amusements or itinerant businesses; it carries a flat fee of $100 per business entity plus $10 for each full-time-equivalent employee over one. Class B, amusements and itinerant businesses, pays a flat $100 per day the activity operates, reflecting the transient nature of that business category. The chapter also sets flat charges for related transactions: transferring a license or changing location costs $10, and a lost or duplicate license costs another $10.
414 requires written zoning verification from the Department of Conservation and Development confirming the business is consistent with applicable zoning, and issuance of the license does not itself constitute zoning approval or waive any other required permit. 412 sets most annual licenses to run July 1 through the following June 30, with new businesses prorated to the quarter in which they start; daily licenses under Class B are due no later than the day before the business activity begins. 606 confirms that a business with multiple locations in the unincorporated area needs only one flat fee, though the per-employee fee applies across all locations combined.
Violations & Fines
Section 64-14.804 imposes a 25 percent penalty on an annual license tax not paid within 30 days of the due date, and the same 25 percent penalty on a daily license tax not paid by the close of the day it was due, plus interest at 1.5 percent per month on the unpaid fee and penalty. Section 64-14.1002 authorizes the tax collector, deputies, and any deputy sheriff to enter any licensed place of business at any reasonable time to demand the license certificate; willfully refusing to exhibit it is an infraction. Decisions on license issuance or amount can be appealed in writing to the county administrator through the clerk of the board of supervisors under Section 64-14.1006.
Frequently Asked Questions
What is the difference between Class A and Class B business licenses?
Does a business need zoning approval before getting a license?
What happens if a business license fee is not paid on time?
Sources & Official References
Other rules in Contra Costa County
California rules heatmap·Compare Contra Costa County to another location·View the California local taxes & fees overview
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