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Business License Fees for
Manufacturing, Processing, Packing, and Public Utility

Under Section 6-032 of the Stockton Municipal Code, business license tax shall be applicable to the value of the manufactured or processed product, as reflected by the licensee's method of accounting, using generally accepted principles of accounting consistently applied, less the cost of purchased raw materials or, in the alternative, less the value of the raw materials or the value of the partially completed product at the time it enters the manufacturing process within the City of Stockton.

The fee is calculated based on 1/4 of 1 mill for each dollar of gross receipts (.00025).

Business License Fees for Manufacturing, Processing, Packing, and Public Utility

Business License Fees for
Manufacturing, Processing, Packing, and Public Utility