Tax Rates

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Tax Rate Schedule

July 1 - June 30

The tax is determined according to the following schedules. For most businesses, the tax is based on gross receipts only within the City of Lompoc for the calendar year. A new business should estimate gross receipts for a twelve-month period. Contact the City Clerk's Office for a prorated rate if you are applying for your first business tax certificate after October 1.

Gross Receipts Schedule

(annual gross receipts)

From To Your Tax Is
$0 $24,999 $30.00
25,000 49,999 50.00
50,000 99,999 90.00
100,000 199,999 140.00
200,000 299,999 190.00
300,000 399,999 240.00
400,000 499,999 290.00
500,000 749,999 330.00
750,000 1,000,000 375.00
1,000,000 1,249,999 425.00
1,250,000 1,499,999 475.00
If your annual receipts exceed $1,499,999, we recommend that you call 805-875-8243 or click the "Email Us" link at the top of the page for assistance.

Rental Tax Schedule

Housing and Commercial Properties

Any person conducting, operating, renting, or leasing a rooming house, boarding house, apartment house, lodging house, trailer or mobilehome park, or commercial building, or engaged in the renting or letting of rooms, apartments, or other accommodations for dwellings, sleeping, lodging or commercial purposes in any such place, with the exception of hotels and motels (which pay based on gross receipts), shall pay annually the following business tax:

  • Less than 3 rooms, units, or spaces Exempt - No Tax
  • Three or more rooms, units, or spaces $5 per unit, per year

Contractors (flat fee)

Licensed by Contractors State License Board:

  • General Engineering or Building Contractors - $150.00
  • Subcontractors or Specialty Contractors - $75.00

Direct Selling

Every individual or person engaged in the business of soliciting or direct selling in person, by telephone, or by other means of communications, the retail sale of any goods, wares, merchandise, photographs, magazines, books, newspapers or other literature, services or other things of value for immediate or future delivery who does not have a regularly established place of business within the City shall pay a tax of $50.00 per year unless the person or persons for whom he or she is soliciting has paid a principal solicitor's business tax as hereinafter provided, in which event the fee shall be $7.50 per year.