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CA375 obligations4 jurisdictions

Fontana compliance requirements

Every filing obligation for small businesses operating in Fontana, California — federal, state, county, and city-specific.

Breakdown: 106 federal requirements, 220 California state filings, 28 San Bernardino County requirements, and 21 Fontana-specific requirements. Each obligation links to an authoritative source — the official government page where available, or the authorized filing portal or publisher otherwise.

Federal Obligations(106)

1099-NEC Filing — Nonemployee Compensation

ANNUALTAX FILING

Businesses that pay $600 or more to a non-employee (independent contractor, freelancer, etc.) during the year must file Form 1099-NEC with the IRS and provide a copy to the recipient by January 31. Th...

ADA Title III — Accessibility Compliance for Public Accommodations

AS NEEDEDREGISTRATION

Title III of the Americans with Disabilities Act (ADA) requires businesses that are places of public accommodation (restaurants, retail stores, hotels, theaters, medical offices, professional offices,...

ATF Federal Explosives License/Permit

ONE TIMEINDUSTRY LICENSE

Businesses that manufacture, import, deal in, or use explosive materials must obtain a federal explosives license or permit from the Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF). Licenses...

Est. fee: $200 ($200 for a manufacturer/importer/dealer license (3-year term). $100 for a user permit (3-year term). Employee Possessor background check fees may apply separately.)Filing link → (opens in new tab)Source → (opens in new tab)

ATF Form 4473 Firearms Transaction Recordkeeping

AS NEEDEDINDUSTRY LICENSE

All Federal Firearms Licensees (FFLs) must complete and retain ATF Form 4473 (Firearms Transaction Record) for every firearm transaction conducted through the licensee. Per the Bipartisan Safer Commun...

Est. fee: $0 (No fee. Form 4473 is a recordkeeping obligation, not a filing.)Filing link → (opens in new tab)Source → (opens in new tab)

BIS Export Controls — Export Administration Regulations (EAR)

AS NEEDEDPERMIT

Businesses exporting goods, software, or technology from the United States must comply with the Export Administration Regulations (EAR) administered by the Bureau of Industry and Security (BIS). Expor...

Est. fee: $0 (No fee for export license applications. Compliance program costs vary.)Filing link → (opens in new tab)Source → (opens in new tab)

BOI Report — Beneficial Ownership Information

ONE TIMEREGISTRATION

The Corporate Transparency Act requires certain companies to report their beneficial ownership information (BOI) to FinCEN. As of March 2025, FinCEN issued a rule exempting all domestic companies from...

Est. fee: $0 (No filing fee. Filing is done online at boiefiling.fincen.gov.)Filing link → (opens in new tab)Source → (opens in new tab)

BOI Report — Updated Report (Ownership Changes)

AS NEEDEDREGISTRATION

Under the Corporate Transparency Act, reporting companies must file an updated Beneficial Ownership Information (BOI) report with FinCEN within 30 calendar days of any change to previously reported in...

CAN-SPAM Act Compliance

AS NEEDEDREGISTRATION

The CAN-SPAM Act (Controlling the Assault of Non-Solicited Pornography and Marketing Act) applies to all businesses that send commercial email messages — any electronic mail message whose primary purp...

Est. fee: $0 (No filing fee — CAN-SPAM is a compliance-posture obligation with no registration or filing required.)Source → (opens in new tab)

CBP Import Entry — Customs Declaration for Imported Goods

AS NEEDEDTAX FILING

Businesses importing goods into the United States with a value exceeding $2,500 must file an entry with U.S. Customs and Border Protection (CBP). Formal entries require a customs bond and use of a lic...

COBRA Notice Requirements — Continuation of Health Coverage

AS NEEDEDEMPLOYMENT

The Consolidated Omnibus Budget Reconciliation Act (COBRA) requires employers with 20 or more employees who sponsor group health plans to offer continuation coverage to employees and their dependents ...

California State Obligations(220)

AB 2588 Air Toxics Hot Spots Emissions Inventory Report

EVERY 4 YEARSPERMIT

Under the Air Toxics Hot Spots Information and Assessment Act (AB 2588), facilities emitting 10 or more tons per year of criteria air pollutants must submit an emissions inventory report to their loca...

ABC Caterer's License (Type 58)

ANNUALINDUSTRY LICENSE

Catering businesses serving alcohol at client locations must obtain a Type 58 Caterer's Permit from the Department of Alcoholic Beverage Control. Requires a commissary (licensed premises) and allows s...

Est. fee: $725 ($725 annual fee (approximate). Fees vary; check current ABC fee schedule.)Filing link → (opens in new tab)Source → (opens in new tab)

ABC Distilled Spirits Manufacturer License (Type 04)

ONE TIMEINDUSTRY LICENSE

California ABC Type 04 Distilled Spirits Manufacturer license authorizes the distillation and rectification of spirits, and the sale of distilled spirits to wholesalers and on the licensed premises. D...

ABC Off-Sale Beer & Wine License (Type 20) — Original Application

ONE TIMEINDUSTRY LICENSE

California ABC Type 20 Off-Sale Beer and Wine license authorizes a retail establishment (grocery store, convenience store, drug store) to sell beer and wine in sealed containers for off-premises consu...

Est. fee: $105 (Application fee approximately $105. Annual renewal approximately $470.)Filing link → (opens in new tab)Source → (opens in new tab)

ABC Off-Sale General License (Type 21) — Package Store — Original Application

ONE TIMEINDUSTRY LICENSE

California ABC Type 21 Off-Sale General license authorizes a retail store (package store, liquor store) to sell beer, wine, and distilled spirits in sealed containers for off-premises consumption. Req...

Est. fee: $945 (Application fee $945–$16,560 depending on county population tier. Annual renewal $949.)Filing link → (opens in new tab)Source → (opens in new tab)

ABC On-Sale Beer & Wine License (Type 41) — Restaurant — Original Application

ONE TIMEINDUSTRY LICENSE

California ABC Type 41 On-Sale Beer and Wine license authorizes a bona fide eating place (restaurant) to sell beer and wine (no distilled spirits) for on-premises consumption. Lower cost alternative t...

Est. fee: $100 (Application fee approximately $100–$905 depending on county population tier. Annual renewal $400–$900.)Filing link → (opens in new tab)Source → (opens in new tab)

ABC On-Sale General License (Type 47) — Restaurant — Annual Renewal

ANNUALINDUSTRY LICENSE

Annual renewal of the California ABC Type 47 On-Sale General license for restaurants. Renewal must be completed before the license anniversary date to avoid late penalties. Renewal fee varies by count...

Est. fee: $925 (Annual renewal fee $925–$1,450 depending on county population tier.)Filing link → (opens in new tab)Source → (opens in new tab)

ABC On-Sale General License (Type 47) — Restaurant — Original Application

ONE TIMEINDUSTRY LICENSE

California ABC Type 47 On-Sale General license authorizes a bona fide eating place (restaurant) to sell beer, wine, and distilled spirits for consumption on the premises. Required before selling any a...

Est. fee: $6275 (Application fee $6,275–$16,560 depending on county population tier. Annual renewal $925–$1,450.)Filing link → (opens in new tab)Source → (opens in new tab)

ABC Public Premises License (Type 48 — Bar/Tavern)

ANNUALINDUSTRY LICENSE

Bars and taverns where alcohol is the primary revenue source (50%+ of revenue from alcohol sales, not food) must obtain a Type 48 Public Premises license from ABC. Different from Type 47 (restaurant) ...

Est. fee: $1145 ($1,145 annual fee (approximate). Transfer and original issuance fees differ.)Filing link → (opens in new tab)Source → (opens in new tab)

ABC Small Beer Manufacturer License (Type 23) — Brewery/Brewpub

ONE TIMEINDUSTRY LICENSE

California ABC Type 23 Small Beer Manufacturer license authorizes the manufacture of beer (under 60,000 barrels per year) and sale to wholesalers, retailers, and on the licensed premises. Breweries an...

San Bernardino County Obligations(28)

Annual Fire Prevention Inspection

ANNUALPERMIT

Commercial businesses in San Bernardino County Fire Protection District service areas are subject to annual fire prevention inspections to ensure compliance with the California Fire Code. Occupancies ...

Est. fee: $236 ($236 per general field inspection (FY 2025-26). Re-inspection fees may apply for follow-up visits. Fee schedule set by the San Bernardino County Fire Protection District fee ordinance. See sbcfire.org for the current fee schedule.)Filing link → (opens in new tab)Source → (opens in new tab)

Business Personal Property Statement (Form 571-L)

ANNUALTAX FILING

All businesses located in San Bernardino County with aggregate taxable personal property costing $100,000 or more must file an annual Business Property Statement (Form 571-L) with the San Bernardino C...

Est. fee: $0 (No filing fee. However, property tax is assessed on the declared value of business personal property at approximately 1.0-1.25% of assessed value depending on tax rate area.)Filing link → (opens in new tab)Source → (opens in new tab)

CUPA Hazardous Materials Permit

ANNUALPERMIT

Businesses in San Bernardino County that handle, store, use, or generate hazardous materials or hazardous wastes must obtain a Certified Unified Program Agency (CUPA) permit from the San Bernardino Co...

Certified Farmers Market Certificate

ANNUALPERMIT

Operators of Certified Farmers Markets in San Bernardino County must obtain a Certified Farmers Market Certificate from the San Bernardino County Agriculture/Weights and Measures Department. This cert...

Est. fee: $370 ($370 per certificate per year.)Filing link → (opens in new tab)Source → (opens in new tab)

Commercial Building Permit

AS NEEDEDPERMIT

Any new commercial construction, tenant improvement, remodel, or change of occupancy in unincorporated San Bernardino County requires a building permit from the Land Use Services Department, Building ...

Commercial Kennel/Cattery Special Use Permit

ANNUALPERMIT

Businesses operating a commercial kennel or cattery (boarding, breeding, training, or grooming of animals) in unincorporated San Bernardino County must obtain a Special Use Permit from San Bernardino ...

Conditional Use Permit (CUP)

ONE TIMEPERMIT

Certain business uses in unincorporated San Bernardino County require a Conditional Use Permit from the Land Use Services Department, Planning Division. A CUP is required for uses that may be suitable...

Encroachment Permit (County Right-of-Way)

AS NEEDEDPERMIT

Businesses that need to encroach onto or within San Bernardino County maintained road rights-of-way must obtain an encroachment permit from the Department of Public Works, Permits Division. Encroachme...

Excavation Permit (County Road System)

AS NEEDEDPERMIT

Businesses that need to excavate within the San Bernardino County maintained road system — for example, to install or repair utility connections, sewer lines, or water mains — must obtain an excavatio...

Fictitious Business Name (DBA) Registration

EVERY 5 YEARSREGISTRATION

Any business operating in San Bernardino County under a name other than the owner's legal name must file a Fictitious Business Name Statement with the San Bernardino County Assessor-Recorder-Clerk. Th...

Est. fee: $55 ($55 filing fee for one business name and one registrant. $5 for each additional FBN or registrant name. Abandonment of FBN costs $55. Statement of Withdrawal from Partnership costs $55. Newspaper publication costs are separate and typically $30-$80 depending on the newspaper. Payments accepted by check or money order only, payable to San Bernardino County Recorder-Clerk.)Filing link → (opens in new tab)Source → (opens in new tab)

City Obligations(21)

City of Fontana Business License (Business Tax Certificate)

ANNUALREGISTRATION

Any person conducting or purporting to conduct any business, profession, trade, or occupation within the City of Fontana must obtain a Business Tax Certificate (commonly called a business license), wh...

Est. fee: $35 (Initial application fee is $35. Annual renewal fee is $15. In addition, an annual business tax is assessed based on gross receipts per the applicable Tax Rate Schedule. Schedule A (retail): under $50,000 = $50; over $50,000 = $50 + $0.25 per $1,000 over $50,000. Schedule B (manufacturing/wholesale/warehouse): under $25,000 = $25; over $25,000 = $25 + $0.30 per $1,000 over $25,000. Schedule C (contractors): under $100,000 = $75; over $100,000 = $75 + $0.75 per $1,000 over $100,000. Schedule D (recreational/entertainment): under $50,000 = $100; over $50,000 = $100 + $1.00 per $1,000 over $50,000. Schedule E (delivery/peddlers): under $25,000 = $50; over $25,000 = $50 + $1.00 per $1,000 over $25,000. Schedule F (services): under $25,000 = $25; over $25,000 = $25 + $1.00 per $1,000 over $25,000. Schedule R (rental property): tiered from $12 to $47.50 + $3.50 per $1,000 over $20,000.)Filing link → (opens in new tab)Source → (opens in new tab)

City of Fontana Business Tax - Contractors (Schedule C)

ANNUALTAX FILING

Businesses in Fontana required to be licensed as a contractor to construct, alter, repair, add to, subtract from, improve, move, wreck, or demolish any building, highway, road, railroad, excavation, o...

Est. fee: $75 (Schedule C tax rate: Gross receipts under $100,000 = $75 flat. Over $100,000 = $75 plus $0.75 for each $1,000 or fraction thereof over $100,000. Example: $500,000 gross receipts = $75 + ($0.75 x 400) = $375.)Filing link → (opens in new tab)Source → (opens in new tab)

City of Fontana Business Tax - Delivery/Peddlers/Solicitors (Schedule E)

ANNUALTAX FILING

Non-resident businesses delivering goods by vehicle and peddlers or solicitors operating in Fontana must pay an annual business tax under Tax Rate Schedule E. This includes: (1) Delivery - service by ...

Est. fee: $50 (Schedule E base tax: Gross receipts under $25,000 = $50 flat. Over $25,000 = $50 plus $1.00 for each $1,000 or fraction thereof over $25,000. Additional per-vehicle fees for vehicles for hire: Ambulances $20/vehicle, Non-emergency transport $10/vehicle, Taxi cabs $10/vehicle, Tow trucks $10/vehicle.)Filing link → (opens in new tab)Source → (opens in new tab)

City of Fontana Business Tax - Entertainment/Recreation (Schedule D)

ANNUALTAX FILING

Entertainment and recreational establishments in Fontana must pay an annual business tax under Tax Rate Schedule D. This includes businesses providing entertainment, exhibition, recreation, or anythin...

Est. fee: $100 (Schedule D tax rate: Gross receipts under $50,000 = $100 flat. Over $50,000 = $100 plus $1.00 for each $1,000 or fraction thereof over $50,000. This is the highest per-thousand rate among the standard business tax schedules.)Filing link → (opens in new tab)Source → (opens in new tab)

City of Fontana Business Tax - Manufacturing/Wholesale/Warehouse (Schedule B)

ANNUALTAX FILING

Manufacturing, wholesale, and warehouse/distribution businesses in Fontana must pay an annual business tax under Tax Rate Schedule B. Manufacturing includes businesses where the principal activity is ...

Est. fee: $25 (Schedule B tax rate: Gross receipts under $25,000 = $25 flat. Over $25,000 = $25 plus $0.30 for each $1,000 or fraction thereof over $25,000. Warehouses may alternatively use $0.075 per square foot of gross square footage. Example: 100,000 sq ft warehouse = $7,500 under alternate calculation.)Filing link → (opens in new tab)Source → (opens in new tab)

City of Fontana Business Tax - Rental Property (Schedule R)

ANNUALTAX FILING

Persons in Fontana renting or leasing real property must pay an annual business tax under Tax Rate Schedule R. This applies to rental or leasing of any real property including commercial stores or off...

Est. fee: $12 (Schedule R graduated rate: Under $3,000 = $12. $3,000-$10,000 = $12 + $1.50 per $1,000 over $3,000. $10,000-$20,000 = $22.50 + $2.50 per $1,000 over $10,000. Over $20,000 = $47.50 + $3.50 per $1,000 over $20,000. Excludes persons owning one single-family dwelling rental unit.)Filing link → (opens in new tab)Source → (opens in new tab)

City of Fontana Business Tax - Retail (Schedule A)

ANNUALTAX FILING

Businesses in Fontana that primarily sell at retail must pay an annual business tax under Tax Rate Schedule A. This includes clothing stores, furniture stores, gift shops, jewelry stores, mail order s...

Est. fee: $50 (Schedule A tax rate: Gross receipts under $50,000 = $50 flat. Over $50,000 = $50 plus $0.25 for each $1,000 or fraction thereof over $50,000. Example: $200,000 gross receipts = $50 + ($0.25 x 150) = $87.50.)Filing link → (opens in new tab)Source → (opens in new tab)

City of Fontana Business Tax - Services (Schedule F)

ANNUALTAX FILING

Service businesses in Fontana where the principal activity is furnishing services, performing labor, or providing skills for the benefit of others (with no retail sales) must pay an annual business ta...

Est. fee: $25 (Schedule F tax rate: Gross receipts under $25,000 = $25 flat. Over $25,000 = $25 plus $1.00 for each $1,000 or fraction thereof over $25,000. Example: $100,000 gross receipts = $25 + ($1.00 x 75) = $100.)Filing link → (opens in new tab)Source → (opens in new tab)

City of Fontana Commercial Building Permit

AS NEEDEDPERMIT

Any new commercial construction, tenant improvement, alteration, or addition in the City of Fontana requires a building permit from the Building & Safety Division. Building permits ensure compliance w...

City of Fontana Commercial Cannabis Retail Permit

ANNUALINDUSTRY LICENSE

The City of Fontana allows a maximum of three (3) commercial cannabis storefront retail permits, one for each of three designated areas (North, Central, and South). Permittees are authorized for the s...

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Obligations tracked

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