Tax period July 1 through June 30
Courtesy renewal notices are mailed the second week in June. Failure to pay a Business tax on or before July 31st will result in a penalty of ten percent (10%) of said tax, on the first day of each month after the delinquent date of July 31st, to a maximum of not more that 50% of the tax. It is the responsibility of the taxpayer to pay the tax each year that business is conducted in the City of Lompoc, whether or not they receive the renewal notice.