Business License Rate Code Descriptions

Code Classifications are used to calculate business license fees.

There are three (3) Fees:  1) Administration Fee   2) State Fee   3) Business License Tax


Please select Business Classification for Extended Fees:

 

Multi-Unit Rentals includes every person conducting, managing or carrying on the business of operating an apartment house containing three or more residential units and/or a lessor of only one commercial rental unit.


Manufacturers include any person, firm, or corporation that conducts, manages, or carries on a business consisting mainly of packing, carrying or selling at wholesale, making or processing any good, wares, merchandise or produce.


Wholesaler includes any person, firm, or corporation that conducts or manages a business consisting mainly of selling goods, or merchandise are wholesale prices, including the sales of automobiles or other vehicles.


Contractors include any person who is licensed through the State of California who submits a bid to or does any development or improvement in the City of Rialto. A license is required for subcontractors and specialty contractors. 

Please note:  Contractors who have a City Contract and/or whose business is located in the City of Rialto are taxed under the Professional Services rate.


Retail Merchant – Food includes any person, firm, or corporation that conducts, handles, or carries on a Business consisting mainly of the operation of a food establishment that prepares or serves or sells food of any type, including grocery stores and restaurants.

Please note:  Alcohol sales are to be excluded when reporting on the gross receipts.


Retail Merchant – Non Food includes any person, firm, or corporation that conducts, manages, or carries on a business consisting mainly of the selling of goods, wares, or other items of value at retail.

Please note:  Alcohol sales are to be excluded when reporting on the gross receipts.


Home Occupation includes business conducted from a home in the City of Rialto must have BOTH a city business license and a home occupation permit. Home occupation permits are obtained from the Planning Division. It must be submitted with your business license application.


Professional Services includes any person, firm, or corporation that conducts, manages, or carries on a profession or vocation that is licensed by the State of California including the activities related to the license profession, consulting, and/or activities that require a period of specialized training.

Please note: This includes Contractors who have a City Contract and/or whose business is located in the City of Rialto.


Services includes any person, firm or corporation that provides services, performs physical labor or other skills for the benefit of others, and which does not provide any retail sales.

Please note: A Hotel/Motel is taxed under this classification and report Transient Occupancy Taxes each quarter.


Truck Deliveries includes any person, firm, or corporation that conducts and carries on any business in the City that entails making deliveries within the City in connection with any business that may be conducted elsewhere, and that utilizes automobiles, or other similar vehicles, in connection with such business or delivery, and includes those persons, firms, or corporations not having a fixed place of business within the City that delivers goods, wares, or merchandise of any kind by vehicle, other than a certified highway carrier on a regular route, or who is not otherwise licensed by the City.


Warehouse Storage Only means and includes any enclosed place used strictly for storage of materials, supplies and similar items for any period of time, and in conjunction with a business whose principle business address is at a different location within the City limits.


Distribution/ Warehouse Centers means and includes any person, firm, or corporation that conducts, manages, or carries on a business consisting principally of warehousing and/or distribution activities for any product or component, including but not limited to goods, wares, consumer products, materials or merchandise.

Please note: Taxed on one of the following options; Gross receipts, Value of Merchandise or Sq Ft..

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