Finance Department

A Business License Application and Tax Computation form must be filled out for all businesses. Taxes are determined by type of business activity.

Gross Receipt Businesses

Gross Receipt businesses are classified as follows:

Classification A

• Retail sales of goods, wares or merchandise, except grocery stores, automobile dealers and liquor sales
• Personal services and repair services, except professionals and contractors, as defined in the California Business and Professions Code
• Recreation and entertainment services
• Rental and leasing of real property and accommodations
• Vending, amusement and/or self-service machines subject to the provisions of Section 16002.2 and 16002.5 of the California Business and Professions Act.

Classification B

• Grocery Stores
• Automobile dealers

Classification C

• Wholesaling or jobbing of goods, wares or merchandise
• Manufacturing, mining, packing or processing of goods
• Telephone companies
• Manufacturing and selling by wholesale goods, wares and merchandise
• Storage, handling and selling by wholesale goods, wares and merchandise
• Handling and selling by wholesale goods, wares and merchandise
• Assembling and selling by wholesale, goods, wares and merchandise
• Processing and selling by wholesale goods, wares and merchandise

Contractors - General Contractors must also submit a sub-contractors listing

Flat Rate Businesses

Flat Rate Businesses are Classified as follows:

• Auctioneers
• Carnival/Circus
• Cosmetologists/Barbers
• Finance Company
• Handbill Distributors
• Hospitals
• Junk Dealers/Collectors/Automobile Wrecking
• Loan Association
• Peddlers
• Professional - Licensed by State or Federal Government to perform profession - EXCEPT Cosmetologists and Barbers, see above
• Real Estate Broker
• Real Estate Salesperson
• Solicitors
• Telling of Fortunes
• Vehicular Deliveries

Online Business License Tax Application and/or Renewals