San Bernardino, CA Local Taxes & Fees: Parking Tax (2026)
Key Facts
- Governing chapter
- Municipal Code Ch. 3.64
- Who pays
- Every business in a designated area
- Rate source
- Set per-area enacting ordinance
- Late penalty
- 50% of assessment, then +50%
- Fund use
- Parking facilities, area promotion
Summary
San Bernardino does not tax parking transactions directly, but Municipal Code Chapter 3.64 lets the Mayor and Council levy an annual parking and business improvement area assessment on every business inside a designated area, on top of the regular business registration tax.
(B) There may be imposed upon each type of business, including any profession, conducted within said parking and business improvement area, an annual assessment after formation, in addition to the tax imposed upon such business pursuant to the business licensing provisions of this municipal code. Such additional assessment shall be imposed at the rates set forth in the enacting ordinance for the specified classifications regardless of whether the business is taxed upon a flat rate or gross receipts or other basis, and reassessed annually as required by state law. Such additional assessment shall be imposed upon each business in accordance with the classifications set forth in Chapter 5.04.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: 2026 S-2: Supplement contains: Local legislation current through Ord. MC-1666, passed 8-5-2026).
Full Breakdown
04. 020 sets the rate in the specific enacting ordinance for that area, keyed to the same business classifications used for the general business registration tax. 030 to acquiring, building and maintaining parking facilities for the area, decorating public places, funding public events and music, and promoting retail trade there. 050). 060 makes payment of the assessment a precondition of getting a business license inside the area at all: the City Clerk cannot issue one until the assessment is paid alongside the regular business tax.
Violations & Fines
Operating a business within a designated parking and business improvement area without paying the assessment is treated the same as operating without a valid business license under Chapter 5.04 and Cal. Business and Professions Code § 16240, exposing the operator to civil and criminal penalties (§ 3.64.060(B)). Late payment itself carries its own penalty schedule under § 3.64.070: 50% of the unpaid assessment is added if it is not paid by the start of business or by the applicable delinquent date, and a second 50% penalty is tacked on if the account is still delinquent on the last day of the third consecutive month.
Frequently Asked Questions
Does San Bernardino charge a citywide parking tax?
How is the assessment rate set?
What happens if the assessment isn't paid on time?
Sources & Official References
Other rules in San Bernardino
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Parking Tax in Nearby Cities
How other cities in San Bernardino County handle parking tax.