ATTENTION ALL UPLAND BUSINESS OWNERS!

You are able to check if a business has a business license registered with the City of Upland by using the online search tool on the Business License Portal, which is accessible by visiting: https://upland.hdlgov.com/Search/Index/BusinessLicense

You may also submit a Public Records request to the Upland City Clerk's office by emailing the Upland City Clerk's at UplandCityClerk@UplandCA.gov. To contact the Upland City Clerk's office dial (909) 931-4120. Select the link below to download and complete the Public Records Request form to send to the Upland City Clerk. https://www.uplandca.gov/public-records-requests

To report an illegal business in the City of Upland, contact the Upland Police Code Enforcement Department at (909) 946-4260. You may also submit your report online at codeenforcement@uplandpd.org.

The City of Upland welcomes business owners to apply to become a vendor at one of our many community and well-loved annual events! (Irish Festival, Lemon Festival, Light Up the Night, Scary-O-Faire, Hometown Holidays). Please continue to check the City of Upland website for instructions, deadlines and important information on how to become a vendor at our city sponsored events!

For additional assistance, please contact Business License Inspector Davis at ndavis@uplandca.gov

• City of Upland Comprehensive BL FAQ

Find detailed information regarding the type of business license you need! Additional contact information and resources are included.

• Business License Handbook

How to prepare pre-inspection

• Make sure the business license tax certificate is in the current business owner's name.
• Make sure the business license tax certificate has the correct business address listed.
• Confirm that all applicable gross receipts have been submitted. 
• Pay any delinquent business license taxes and fees.
• Per the UMC (Upland Municipal Code), the business license tax certificate must be posted in a conspicuous place inside the business.

FEIN: FEDERAL EMPLOYER IDENTIFICATION NUMBER
If your business is organized as a corporation or partnership, or if you engage or plan to engage employees, you will need a Federal Identification Number (FEIN) for the purpose of withholding FICA taxes and Social Security taxes. The FEIN number is a 9-digit number assigned by the IRS to all business entities operating within the United States.

You need a FEIN number if you:

•Have employees
•File your business as a corporation or partnership
•File employment, excise alcohol, tobacco, and/or firearm tax returns
•Withhold taxes on income paid to a non-resident alien
•Have a tax deferred pension plan or KEOGH plan

To obtain a FEIN, contact the Internal Revenue Service (IRS) at 1(657) 247-3438.


SEIN: STATE EMPLOYER IDENTIFICATION NUMBER
If your business is organized as a corporation or partnership in the State of California, or if you engage or plan to engage employees in the State of California, you will need a State Employer Identification Number (SEIN) for the purpose of withholding State Income Tax, Disability and Unemployment Insurance.

•The SEIN number is also known as your State Tax ID number
•You need a SEIN number if you are operating a business in the State of California and pay more than $100.00 in wages to employees per quarter of the calendar year.

To obtain a SEIN, contact the State Employment Development Department (EDD) or call (888) 745-3886.


THE INFORMATION ON THIS PAGE SHOULD NOT BE INTERPRETED AS LEGAL ADVICE. THIS INFORMATION IS INTENDED TO PROVIDE GENERAL BASIC KNOWLEDGE OF DIFFERENTIATING FACTORS BETWEEN AN FEIN AND SEIN NUMBER. AT WILL, PLEASE CONTACT YOUR OWN LEGAL REPRESENTATIVE AND/OR TAX PROFESSIONAL FOR EXHAUSTIVE CONTENT INFORMATION.

PRE-LICENSING REQUIREMENTS:

Before starting any process with any City of Upland Department for your business license (or paying any fees), please ensure that you have already obtained the following items:

•Fictitious Business Name (if applicable)

•A California Seller’s Permit (if applicable)

•A Resale Number (if applicable)

•Social Security Number (if sole owner without employees)

•California Driver’s License or California Identification Number

•Federal Employer Identification Number (FEIN) (if corporation, partnership, or if employer)

•State Employer Identification Number (SEIN) (if applicable)

•Any State License or Permit applicable to your profession.

Having these items ready will help decrease the chance of processing delays when you are ready to start the process of obtaining your business license with the City of Upland.

FREQUENTLY ASKED QUESTIONS

Question: How do I apply for a business license?

Answer: The business license applications are located and submitted electronically on the City of Upland website https://upland.hdlgov.com .

Question: How much does the business license application cost?

Answer: Currently, the business license application fee is $16.00. It is a one-time fee and must be paid at the time your application is submitted.

Question: How do I calculate how much my business license tax will cost?

Answer: Per the Upland Municipal Code, the City of Upland calculates your annual business license tax based on your gross receipts (earned income from your business). There is a tax amount associated with each range of income. The business license tax schedule can be found on the City of Upland website and on the Business License page.

Question: I have an existing City of Upland business license. When do I need to apply for a new business license with the city?

Answer: A new City of Upland business license application must be submitted when there is a change in ownership, a change in ownership type (LLC, Sole Proprietorship, General Partnership, Limited Partnership, Corporation), a change in business location, or a change in the EIN number. For additional information, please contact the Business License Inspector (909) 931-4133.

Question: How often will I have to pay the business license tax?

Answer: The business license tax is paid to the City of Upland annually. Depending on when your application is received and processed, your business license tax will be due on June 30th or December 31st of every year.

Question: Do I need a Zoning Approval, COO, or COI

Answer: Whether or not you need a COO (Certificate of Occupancy) or COI (Certificate of Inspection) is determined by business type, location type, and change or modification to “usage” or renovation/reconstruction of the business location. Every business (regardless of business type or location) is required to obtain a Zoning Approval from the city.

Question: Do I need a business license if my business is non-profit?

Answer: Whether non-profit or for profit, ALL businesses are required to procure a business license tax certificate, however, non-profit businesses are exempt from paying the business license tax as identified by the IRS guidelines.

Question: I have more than one business in the city. Do I need a separate business license for each?

Answer: Yes, according to the Upland Municipal Code, a separate business license tax certificate is required per location and/or per business or ownership type.

Question: Are there any other requirements for a City of Upland business license?

Answer: Yes. Any CA State or County permit or license that are applicable to your profession are required. Additionally, depending on the type of business or location, you will be required to obtain a Zoning clearance (approval) and/or a Certificate of Occupancy/Certificate of Inspection from the City of Upland Development Services Division.

Question: How do I obtain a copy of my business license tax certificate?

Answer: To obtain a copy of your City of Upland business license tax certificate, please contact our HDL support center at (909) 348-0460.

Question: How do I transfer my business license?

Answer: Per UMC 5.04.260, No business license is transferable. No license issued pursuant to this title shall be transferable; provided, that where a license is issued authorizing a person to transact and carry on a business at a particular place, such licensee may upon application therefor and paying a fee of two dollars have the license amended to authorize the transacting and carrying on of such business under the license at some other location to which the business is or is to be moved. (Prior code § 6320.9)

Question: How do I check to see if a business has a business license?

Answer: You can check if a business has a business license registered with the City of Upland by using the online search tool on our website. You may also submit a Public Records Request to the Upland City Clerk’s office by emailing the Upland City Clerk at UplandCityClerk@UplandCA.gov . To contact the Upland City Clerk’s office, dial (909) 931-4120.

Question: Are temporary business licenses available?

Answer: No. Currently, the City of Upland does not offer temporary or limited term business license tax certificates. The business license tax certificate is issued on an annual basis and in accordance with your business license tax renewal date.

Question: Where can I find my PIN# to renew my business license online?

Answer: Business owners receive notification of their PIN# when they first establish their City of Upland business license tax account. If you do not know your PIN number or if you would like to reset your PIN number, please contact our HDL Business Support Center at (909) 348-0460.

Question: Why did I receive the alert, “Account Not Eligible for Online Renewal?"

Answer: If you received this message while you were attempting to renew your business license online, please contact our HDL Business Support Center at (909) 348-060. The alert message will usually be displayed on accounts if additional required information is missing and must be collected before payment can be accepted.

Question: Why did I receive a compliance notice or business license tax invoice when my business has not opened?

Answer: Currently, the City of Upland allows business owners and applicants to submit the business license application prior to or simultaneously while the business owner/applicant are in the process of obtaining additional required permits and inspections from other City of Upland Departments. When the submitted business license application is processed, the business license tax account is created. The tax balance on the account is automatically calculated and based on the gross receipts amount you provided on your application. You have the option to pay the business license tax as soon as your business license tax account is established. If you need to change the start date on your business license tax account, please contact our HDL Support Center at (909) 348-0460.

Question: What is a PBIA Tax and why was I charged the PBIA Tax?

Answer: The PBIA is an additional voluntary tax that a business owner is required to pay if their business property/location has been identified in a Parking & Business Improvement Area assessment zone. There are different PBIA tax rates according to specified business locations. Visit the Business License page to learn more about the PBIA tax.

Question: I am changing the name of my business. How do I update my City of Upland business license with the new name?

Answer: If you need to change the name of your business, submit the updated record you received from filing your new business name with the California Secretary of State or IRS (both filings are required), and you will receive your updated City of Upland business license (your local business license number will remain the same). When you are ready to submit your documentation, visit our HDL Business Support Center at (909) 348-0460.

Question: I am the owner of a business property that has several different business suites/store locations on the same lot or property location. Will I receive one business license tax invoice for the entire property, or an invoice for each parcel I own on the property?

Answer: Property owners who own a business location which consists of multiple store locations or business suites (that have different parcels/addresses) should only receive one business license tax invoice. The rent that is paid by each business owner on the property- to the property owner is established as the gross receipt amount that the property owner will report to the City of Upland. Each individual business/business owner must also report their earnings (annual gross receipts), even though the property is owned by someone else.

Question: I received a 1099 form instead of a W-2 from my job. Am I required to obtain a City of Upland business license?

Answer: Yes, those that work as an independent contractor and are paid by 1099 (versus W-2) are liable for the City of Upland Business License Tax Certificate. State law (Business and Professions Code 16300) prohibits the imposition of business license tax on employees. In the case of a dispute between a taxpayer and the local agency, the local agency must defer to how the taxpayer reported income to the FTB.

Question: I rent a chair, space or booth from a business owner in Upland. Am I required to obtain a City of Upland business license?

Answer: If you are an employee who rents a chair, space, or booth (such as, Cosmetologists, Barbers, Estheticians, Nail Technicians, Massage Technicians, Photographer, Artist, etc.) at a business property in Upland; AND you do not receive a W-2 from the business owner, then you are required to pay a business license tax to obtain a City of Upland business license tax certificate. If you receive a W-2 from the business owner, then you are not required to obtain a City of Upland business license tax certificate.

Question: My home is in Upland, and I have a business in a different city or state. Am I required to obtain a City of Upland business license?

Answer: Under the conditions that ALL business activities are conducted outside of the Upland jurisdiction, the Upland resident/business owner are not required to obtain a City of Upland business license tax certificate.

Question: Does the City of Upland allow mobile businesses?

Answer: The City of Upland allows mobile food businesses under strict Upland Municipal Code regulations and guidelines. A City of Upland business license is required in addition to other conditions being met. To learn more about the requirements for obtaining a mobile food business license and permit, please review the Upland Municipal Code: Title 17.33 “Mobile Food Businesses”.

Question: My business entity is entirely passive or dormant, and it is paying a minimum tax to the Secretary of State. Do I still need a City of Upland business license?

Answer: Yes. If your business entity is registered as active with the Secretary of State and reporting a business return with the FTB and IRS, it will need a City of Upland business license.

Question: I want to report on an illegal business. Who do I contact?

Answer: To report an illegal business in the City of Upland, contact the Upland Police Code Enforcement Department at (909) 946-4260. You may also submit your report online at codeenforcement@uplandpd.org

Question: I want to report suspicious or specific individuals and prevent them from entering my business. Who do I contact?

Answer: To report or request a “No-Trespass” letter be filed regarding specific individuals and/or prevent or deter them from entering onto the premises of your business, please contact the Upland Police Department non-emergency line (909) 982-1331. For emergencies, please call 911.

Question: How do I cancel my City of Upland business license?

Answer: To cancel your City of Upland business license, please contact our HDL Support Center at (909) 348-0460 or (909) 244-3694. It is the responsibility of business owner or applicant to cancel their business license application or account with the City of Upland. Business license tax liability will remain while the account is open.

W-2 Employees/1099 Employees Business License Requirements for 1099 employees vs. W2 employees: Employees who receive and file a 1099 form with the IRS are independent contractors. This means that they are operating their own business and are required to pay the local business license tax in order to procure a City of Upland business license tax certificate. An employee who receives a W2 form from their employer to report their earnings to the IRS, is not subject to pay a local business license tax or obtain a City of Upland business license tax certificate.

The Certificate of Occupancy and/or the Certificate of Inspection is issued by the City of Upland Building & Safety Division (909) 931-4110.

A Certificate of Inspection is a document issued by the City of Upland Building and Safety Division certifying a building's compliance with applicable building codes and other laws and indicating that the building is in a condition suitable for occupancy.

Why Do You Need a C of I (Certificate of Inspection) to receive a business license?

A C of I is required prior to occupying a commercial building or tenant space and prior to starting operations of your business. If you occupy commercial space in the City of Upland, you are required to obtain a C of I. (California Building Code Section 111). Currently, C of I’s are not required for home occupations, salon booth rentals and for businesses that do not occupy any commercial space within the City of Upland.

Please note: You are required to obtain a Zoning Approval prior to self-scheduling your inspection appointment with a Building Inspector for your Certificate of Inspection.

The Zoning Clearance is processed and issued by the City of Upland Planning Division (909) 931-4130. The purpose of a Zoning Clearance is to confirm that the proposed business/ Land use is allowed by the Upland Municipal Code or applicable zoning document at the proposed location. This is not an approval or permit to occupy a building, or an indication that the property meets all applicable code requirements. Prior to entering into lease agreements, occupying, or making any improvements at the site, you should discuss your business with the Planning Division to be certain you can operate your business at the site.

Why the Zoning Clearance Approval is required for your City of Upland business license.

A Zoning Clearance is required for any use of land within the City of Upland. A zoning clearance is required prior to the issuance of a business license for all businesses that operate or plan to operate within the City of Upland. In some cases, specific land uses need a different type of land use approval, discussed below. Prior to entering into lease agreements, occupying, or making any improvements at the site, you should discuss your business with the Planning Division to ensure you file the correct application.
For more information and to receive the most up to date zoning application, please contact the Planning Division at (909) 931-4130.

Please note: If you operate a Home-Based Business, you are required to complete the Home Occupation - Zoning Clearance Application. In addition, some home-based businesses, which have the potential to impact a residential neighborhood, require an Administrative Use Permit. Prior to application submittal, please contact the Planning Division to determine what type of application you need.

Business License Requirements regarding the California State Seller's Permit:
You are required to obtain a CA State Seller's Permit if you sell or lease merchandise, tangible goods, vehicles, or personal property items. The seller's permit is issued by the California Department of Tax and Fee Administration (CDFTA).

Resale Permit vs. Seller's Permit:
A Resale Permit is not the same as a Seller's Permit. A Seller's Permit is a state license which allows you to resale permits to suppliers. Issuing a resale permit allows you to buy items that you will sell in your own business and alleviates you from paying tax to your suppliers. For more information, please contact the California Department of Tax and Fee Administration (CFTDA).

California State Seller's Permit Exemption: If you only sell a total of two (2) times in a 12-month period, you are not required to obtain a seller's permit from CFTDA.

For more information about obtaining a California Seller’s Permit, please contact the CDFTA or visit their website at https://www.cdtfa.ca.gov (or click the link below). The CDFTA can also be reached by telephone 1(800) 400-7115.

CDTFA

Please note: Concierge and/or support services regarding complaints or concerns with the quality a product, item or service received; or general consumer dissatisfaction experienced at a business located in the City of Upland, are not managed through the City of Upland Business License Department or Administrative Services. Please share your concerns with the responsible party or agency. 

If you are the victim of a crime, please contact the Upland Police Department at (909) 946-7624. For all emergencies, please dial 9-1-1. 

The business license tax certificates are managed and issued by the Business Support Center (HDL). To receive a copy of your business license tax certificate, please contact HDL at (909) 348-0460. Upon request, the business license tax certificate can also be issued to you via email instead of by postal mail. 

Once a business license application is submitted, a business license tax account will be created and become active. Your business activities in the City of Upland and/or the start date for the business (that you provide on the application) will commence business license tax liability; in addition to compliance expectations with all applicable UMC requirements. If you do not move forward with opening the business, you must contact the Business Support Center (909) 348-0460 to cancel your business license application. Failure to do so will likely result in UMC enforcement and penalties.

Please note: Investigations, inspections and audits are continually in progress by administrative staff, law enforcement personnel and field inspectors. If business activity is discovered prior to the start date listed on an application, tax liability will begin based on fact finding through those investigative results and additional penalties will apply. 

The City of Upland allows business owners to conduct home occupations upon approval from the City of Upland Planning Division. To apply for and receive a Zoning Clearance (approval) to conduct your home occupation, please contact the Upland Planning Division at (909) 931-4130.

Please note: Some businesses that are home occupations will also require an “Administrative Use Permit”. Please contact the Planning Division to discuss which permits are needed for your home occupation business. All applicable permits are required before the business license tax certificate will be issued to you.

FREQUENTLY ASKED QUESTIONS

Question: I plan to use my own home as an office for my City of Upland business. Do I need a City of Upland business license?

Answer: Yes. You are required to obtain a City of Upland business license if you are using your home as an office for your business (without customer traffic).

Question: My business is at an Upland commercial or business property which I only use as an administrative office. Is there a special business license I need from the City of Upland?

Answer: No. You do not need to obtain a “special” business license. You must obtain a normal or regular City of Upland business license. Please review the Business License Tax Rate form to learn of the additional cost that may be applicable to your business regarding the number of employees at your administrative office.

Question: I have more than one business location in the City of Upland. One of the locations is only used as an administrative office. Which business license tax schedule applies to my tax account(s)?

Answer: Per the Upland Municipal Code, business licenses are not transferable or exchangeable between business locations. You must obtain a business license for each location. The correct business license tax schedule will be applied based on gross receipts and any additional applicable fee categories. Please review the Business License Tax Schedule for more information or contact our HDL Business Support Center at (909) 348-0460.

Question: The nature of my business is operated out of an “Administrative Office” type setting. Customers and clients come to my business for services. Which business license tax and fee schedule must I comply with?

Answer: Although your physical business location is an office setting which provides service to customers, your business no longer qualifies to be identified as an “administrative office” only. Your business license tax will be based on annual gross receipts (according to the Business License Tax Schedule) and the “Professional/Semi-Professional” category on the tax schedule. If you need assistance identifying which tax schedule and/or category fees applies to your business, please contact our HDL Business Support Center at (909) 348-0460. You may also contact the City of Upland Business License Inspector at (909) 931-4133.

Question: My business provides telecommunication and/or virtual services in an administrative office setting. I do not have any employees. Am I counted as the employee and therefore required to pay the additional category fee for administrative employees?

Answer: If you do not have any employees, you are not considered the employee. You are considered the business owner. You are not subject to pay the additional category fee for employees.

Question: My business provides telecommunication and/or virtual services in an administrative office setting. I have a few employees; however, the employees work virtually/telecommute. Am I required to pay the additional category fee for administrative employees?

Answer: Yes, you are required to pay the additional category fee for employees if all employees work virtually or telecommute AND if the company is based in Upland.

Question: What happens if I initially had employees physically working in the administrative office and I no longer have employees working physically in the administrative office. Does the City of Upland issue prorated fees or refunds for the additional employee fee?

Answer: No, the City of Upland does not offer prorated fees or refunds for such cases. If there is a change in your reported number of employees, please contact our HDL Support Center at (909) 348-0460 to notify them of the change so you will be billed correctly moving forward.

Mobile Businesses:

The City of Upland allows mobile food businesses under strict Upland Municipal Code regulations and guidelines. A City of Upland business license is required in addition to other conditions being met. To learn more about the requirements for obtaining a mobile food business license and permit, please visit the Upland Municipal Code: Title 17.33 "Mobile Food Businesses".

UPLAND MOBILE FOOD BUSINESS LICENSE REQUIREMENTS

FREQUENTLY ASKED QUESTIONS

Question: I am a business owner who was hired to be a vendor at a special event that will take place in Upland. My business is not located in Upland. Do I need I City of Upland business license?

Answer: Yes. Per the Upland Municipal Code, anytime a person is conducting business in the City of Upland, they are required to obtain a business license tax certificate (regardless of the length of time and number of times they will conduct business in the city).

Question: How much will the business license cost for a special event?

Answer: Whether you are conducting day-to-day business in the city or conducting business at infrequent or special events; the application cost for a City of Upland business license is $16.00.

Question: Are there any other permits I need to obtain from the City of Upland that are in addition to the business license?

Answer: Yes. A City of Upland Special Event Permit is required. You must submit a Special Event Application to the City of Upland Planning Department (909) 931-4130. 

Question: Is there a filing fee or application cost for the Special Event application?

Answer: Yes. There is filing fee for the Special Event application. Please contact the Planning Department for more information (909) 931-4130.

Question: Are there any other fees and requirements for obtaining a Special Event permit with the City of Upland?

Answer: Yes. For a complete list of fees and requirements, please refer to the second page of the Special Event Permit application or contact the Planning Division at (909) 931-4130. 

Question: I am a resident or non-resident of Upland. I plan to rent a private space or business in Upland to host my special event (I will not be conducting any type of business). What license and permit are required?

Answer: If you are planning a special event at an event location or a business property in Upland that already has zoning approval from the city, then a special event permit is not required. A City of Upland business license is not required.

Question: Will I need a City of Upland business license or special event, if I plan to have an event at my residence or a residence in Upland?

Answer: No. At this time, the Upland Municipal Code does not restrict events from being held at private residences, however, all other UMC ordinances apply. Additionally, all Penal Code and California Vehicle Code laws are in effect.

Question: I am planning a special event at a public park in Upland. Will I need to obtain an Upland business license or Special Event Permit?

Answer: A Special Event Permit and Upland business license are not required, however, reservation of any space at an Upland City Park must be reserved through the Upland Parks and Recreation Department. Additionally, rental fees apply for residents and non-residents to rent an Upland City Park or Upland facility. For more information, contact the Upland Community Services and Recreation at (909) 931-4280.

Please note: Any fees or costs required from the Planning Division are separate from the Business License Tax & Fees.

Alcoholic Beverage Control License (ABC Licenses):

Businesses that sell or serve alcohol (beer, wine, distilled spirits (liquor)) are required to obtain an Alcoholic Beverage Control License from the State of California.

Upland businesses who require an ABC license will need to contact their assigned local district office:

Riverside Alcoholic Beverage Control Office
3737 Main Street Suite 900
Riverside, CA 92501
(951) 781-0531
Riverside@abc.ca.gov

For more information or questions regarding obtaining an Alcoholic Beverage Control License, you may also contact the Alcoholic Beverage Control Board at (657) 205-3533.
Please note: If your Upland business is involved with field service and/or consumption of alcohol beverages, the ABC license is still required. This means that an ABC license is required if your business does not sell or serve alcohol but allows consumption of alcohol on the property.

Ownership filing types:
LLC's, Sole Proprietorship, Limited Partnership, Corporation, General Partnership

SOLE PROPRIETORSHIP
A sole proprietorship is the sole owner of the business. This person is personally liable for all debts and obligations for the business. There is no distinction between the owner as an individual and their role as the sole proprietor of the business.

GENERAL PARTNERSHIP
General partners have unlimited liability, so their assets may be used to pay partnership debts. Generally, various partners comprise an agreement that identifies each partner’s role in the company, as well as action- in the event of bankruptcy or a buy-out situation.

LIMITED PARTNERSHIP
Limited partners have limited liability. This means that their losses cannot exceed their initial investment. Partners in this type of business are legally unable to have an active role in the business. If you choose to establish this type of business, you must apply for a Certificate of Limited Partnership (LP-1) with the Secretary of State Office.

LLC (LIMITED LIABILITY COMPANY)
A Limited Liability Company (LLC) function is similar to a partnership and acquires benefits correspondingly to that of corporations. To function as an LLC, you must file an LLC-1 form with the Secretary of State Office.

CORPORATION
The state of California recognizes a corporation as a legal entity, separate from individual managers, who are able to enter into contracts, incur debts, pay taxes, etc. Additionally, there are several tax advantages to incorporating. To register as a “Corporation”, you must file with the State of California.

THE INFORMATION ON THIS PAGE IS GENERAL INFORMATION AND IS INTENDED TO OFFER A VERY BASIC UNDERSTANDING OF THE DIFFERENT BUSINESS OWNERSHIP TYPES. THIS INFORMATION SHOULD NOT BE INTERPRETED AS LEGAL ADVICE. AT WILL, PLEASE REFER TO YOUR OWN LEGAL REPRESENTATIVE AND/OR TAX PROFESSIONAL FOR EXHAUSTIVE AND DETAILED INFORMATION.

Understanding Your City of Upland Business License Tax

The business license tax and fee schedule are based on annual gross receipts with applicable additional fee categories. Select the PDF to learn more about what you can expect your business license tax to be.

Upon completion and submission of your business license application, you will receive a permanent renewal date of June 30th or December 31st. Prior to your renewal date, HDL will send you reminder notices with the attached invoice. Please remember to notify HDL as soon as possible when there are any changes to your contact information (email and mailing address). Penalty fees and non-compliance fines will start accruing on your business license tax account, if your business license tax payment is not received within 30 days of your business license renewal date. Additionally, you may receive an administrative citation for a delinquent business license tax account.

Understanding the PBIA Tax
(Parking & Business Improvement Area)

The PBIA Tax is an additional voluntary tax that a business owner is required to pay, if their business property/location has been identified in a Parking & Business Improvement Area assessment zone. There are different PBIA tax rates according to specified business locations. Select the PDF to learn more about the Upland PBIA Tax and if your business location has been zoned as a Parking & Business Improvement Area.

Administrative Citations

Administrative Citations are issued for non-compliance with the Upland Municipal Code. The penalty fees listed on an administrative citation are separate penalty fees than those which are assessed on the delinquent business license tax account(s). If you have received an administrative citation, it is important to follow the instructions on the front and back of the citation in order to resolve the issue. The administrative citation fees for business licensing violations and/or delinquent business license tax accounts are as follows: 

• 1st Citation: $300.00
• 2nd Citation: $550.00
• 3rd Citation: $1,050.00

The penalty fees are per violation. For example, it is possible to receive one citation with multiple violations listed. Additionally, a non-refundable administrative fee is applied to each administrative citation. To submit a payment for an administrative citation, contact Data Ticket at 1 (800) 969-6158. 

PBIA (PARKING & BUSINESS IMPROVEMENT AREA) REGULATION, TAXES & FEES

City of Upland Business Licenses: Collections for Delinquent Taxes

NEW: The City of Upland has partnered with the California Franchise Tax Board to collect through garnishment, unpaid delinquent business license taxes and fees and unpaid delinquent administrative citation fines for business licensing. Select the PDF to review frequently submitted questions and concerns. A notice regarding this change was recently mailed to all business owners. If you need further assistance, please contact Business License Inspector Davis at (909) 931-4133.

• FTB_IICP FAQ
• Announcement LTR- Collections for Delinquent Taxes

The City of Upland may submit outstanding delinquent tax or fee debt to a Collection Agency. 

The citation will state specific instructions on how to submit an appeal for the administrative citation. The appeal process is strictly managed by the Citation Processing Center (Data Ticket).

The total administrative citation appeal hearing cost due at the time of all in-person appeal hearings are $355.76. This amount must be paid before the start of the appeal hearing. The hearing fee is non-refundable. The hearing fee is not applied to the balance of a citation penalty amount or a delinquent business license tax debt.

Administrative Hearing Fee	$210.00
Citation Processing Center Officer Appearance	$85.00
Citation Processing Center Mileage Fee (Per 2026 Federal mileage reimbursement guidelines)	$60.76
Total Administration Citation Appeal Hearing Cost Due	$355.76

 
**Fees are subject to change in accordance with any approved and revised updates to the UMC (Upland Municipal Code), Policy & Procedures and the Master Fee Schedule**.

The citation remains valid and is considered a debt to the City of Upland, as it was issued during a period of non-compliance with the Upland Municipal Code. Current or future compliance does not negate the previous act of non-compliance or the subsequent enforcement action which may follow. Yes, you are still required to pay the citation. 

The City of Upland has a partnership with the California Franchise Tax Board to collect any outstanding taxes and fees which are owed to them. Abandoned and/or delinquent business license tax accounts are among the few types of debt accounts that are submitted to the California Franchise Tax Board. 

If the garnishment has already occurred, you should have received a notice from the California Franchise Tax Board which identifies the agency and account number the debt amount was collected for. If you were garnished for a business license tax account, this means you have an open business license tax account with the City of Upland. For more detailed information, email Inspector Davis at ndavis@uplandca.gov. 

***Please note: It is the responsibility of the business owner to close their business license tax account with the City. The City of Upland does not open or close accounts on the applicant's or business owners' behalf. By opening a business license tax account with the City, the business owner presumes tax liability based on the start date provided to the City of Upland. Likewise, tax liability ends when the business owner closes their business and should thus close their business license tax account with the City. ***

Yes. You are required to obtain a City of Upland business license if you are renting your home or a residential property space you own as a short-term rental property (Air Bnb).

If you are a short-term rental property owner in the City of Upland, you are required to pay an annual business license tax in addition to the TOT (transient occupancy tax). Your business license tax is an annual tax based on your gross revenue from your short-term rental revenue. The TOT is 10% of that revenue which is due on a quarterly basis. 

BUSINESS LICENSE TAX SCHEDULE

TRANSIENT OCCUPANCY TAX (TOT)

City of Upland Short-Term Rental Requirements

APPROVED SOLICITOR: JEFF KONIECZKO

APPROVED ON: 1/29/2026

APPROVAL EXPIRES: 2/28/2026 (EXPIRED)

All persons who wish to solicit in the City of Upland are required to complete a business license application and pay all applicable fees. Additionally, they are required to make an appointment with Inspector Davis to complete the City of Upland Solicitor Agreement form and obtain the City of Upland Solicitor's permit and badge. Solicitor applicants must consent to their picture being taken at the time of their appointment. For continuing community safety measures, any approved solicitors will have their picture displayed on this page. For more information or to make an appointment, please contact the Business License Division at (909) 931-4133.  

UPLAND MUNICIPAL CODE 5.28: SOLICITORS, CANVASSERS AND PEDDLERS

Per California legislative law and in accordance with the FPPC (The Fair Political Practices Commission), political solicitors ARE ALLOWED and are exempt from procuring the City of Upland Solicitor Permit & Badge, including the applicable associated fees. For more detailed information regarding political solicitation in California, please visit the California Secretary of State website.