Special Taxes and Fees Division Tax/Fee Rates

Excise Taxes and Fees Programs

  1. Alcoholic Beverage Tax
  2. Cigarette and Tobacco Products Licensing Act
  3. Cigarette and Tobacco Products Tax
  4. Emergency Telephone Users Surcharge
  5. Energy Resources Surcharge (Electrical)
  6. Tax on Insurers (Insurance Tax)
  7. Natural Gas Surcharge

  1. Alcoholic Beverage Tax

Categories

Rate per wine gallon
2008 - 2012

Distilled Spirits (100 proof or less)

$3.30

Distilled Spirits (over 100 proof)

$6.60

Beer

$0.20

Wine

$0.20

Sparkling hard cider

$0.20

Champagne and sparkling wine

$0.30

 
  1. Cigarette and Tobacco Products License Fees

License Types

Fees for 2008 - 2012

Retailer

$100 per location (one time fee)

Retailer License Reinstatement Fee

$100 per location

Wholesaler/Distributor

$1,000 per location (annually)

Manufacturer/Importer of cigarettes

Market share based on Revenue & Taxation Code §22979.2(c)

Manufacturer/Importer of chewing tobacco or snuff

$10,000 (one time fee)

Manufacturer/Importer of all other tobacco products excluding chewing tobacco & snuff

$2,000 (one time fee)

 

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  1. Cigarette and Tobacco Products Tax

Categories

July 1, 2008
thru
June 30, 2009

July 1, 2009
thru
June 30, 2010

July 1, 2010
thru
June 30, 2011

July 1, 2011
thru
June 30, 2012

 

Cigarettes

$0.0435/cigarette ($0.87/pack of 20s)

$0.0435/cigarette ($0.87/pack of 20s)

$0.0435/cigarette ($0.87/pack of 20s)

$0.0435/cigarette ($0.87/pack of 20s)

Other Tobacco
Products

45.13% of wholesale cost

41.11% of wholesale cost

33.02% of wholesale cost

31.73% of wholesale cost

 
  1. Emergency Telephone Users Surcharge

Surcharge Rate

2008-2012

Percentage applied to intrastate telephone communication service charges billed, including intrastate VoIP

0.50%

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  1. Energy Resources Surcharge (Electrical)

Surcharge Rate

 

2008-2010

2011-2012

per Kilowatt-hour

 

.00022

$.00029

 
  1. Tax on Insurers (Insurance Tax)

For the tax on insurers program, the BOE's responsibilities include issuing deficiency assessments, refunds, and evaluating appeals. For detailed information regarding rates, please contact the Department of Insurance at 1-800-927-4357 or visit their website at www.insurance.ca.gov.

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  1. Natural Gas Surcharge
 

2010

2010

2011

2011

 

CARE

non-CARE

CARE

non-CARE

 

(rates in dollars/
per therm)

(rates in dollars/
per therm)

(rates in dollars/
per therm)

(rates in dollars/
per therm)

ALPINE NATURAL GAS

       

Residential

$0.06150

$0.08650

$0.04950

$0.05890

Commercial/Retail

N/A

$0.08650

N/A

$0.05890

PACIFIC GAS & ELECTRIC

       

Residential

$0.05332

$0.07664

$0.05959

$0.08400

Small Commercial

$0.02543

$0.04875

$0.02637

$0.05078

Large Commercial

$0.06020

$0.08352

$0.06925

$0.09366

Industrial (G-NT -Distribution)

N/A

$0.04106

N/A

$0.04314

Industrial (G-NT -Transmission/Backbone)

N/A

$0.03298

N/A

$0.03489

Natural Gas Vehicle

N/A

$0.02579

N/A

$0.02674

Liquid Natural Gas

N/A

$0.02579

N/A

$0.02674

SAN DIEGO GAS & ELECTRIC CO.

       

Core

N/A

N/A

N/A

N/A

Residential

$0.03905

$0.06525

$0.04557

$0.07560

Commercial/Industrial

$0.05812

$0.08431

$0.09035

$0.12037

Natural Gas Vehicle

N/A

$0.02990

N/A

$0.03193

Noncore

       

Commercial/Industrial

N/A

$0.08855

N/A

$0.11412

SOUTHERN CALIFORNIA GAS CO.

       

Core

N/A

N/A

N/A

N/A

Residential

$0.04671

$0.07269

$0.04611

$0.07687

Commercial/Industrial

$0.03782

$0.06380

$0.03734

$0.06809

Gas Air Conditioning

$0.05098

$0.07695

$0.04118

$0.07194

Gas Engine

N/A

$0.05965

N/A

$0.06781

Natural Gas Vehicle

N/A

$0.02598

N/A

$0.03076

Noncore

       

Commercial/Industrial

N/A

$0.03022

N/A

$0.03476

SOUTHWEST GAS CORPORATION

       

Southern California Territory

       

Core

N/A

N/A

N/A

N/A

Residential

$0.02432

$0.11150

$0.02550

$0.16808

Commercial/Industrial

$0.02432

$0.11150

$0.02550

$0.16808

Gas Engine

N/A

$0.11150

N/A

$0.16808

Natural Gas Vehicle

N/A

$0.11150

N/A

$0.16808

Noncore

       

Commercial/Industrial

N/A

$0.11150

N/A

$0.16808

Northern CA/So. Lake Tahoe Territory

       

Core

N/A

N/A

N/A

N/A

Residential

$0.02432

$0.03763

$0.02550

$0.04491

Commercial/Industrial

$0.02432

$0.03763

$0.02550

$0.04491

Gas Engine

N/A

$0.03763

N/A

$0.04491

Natural Gas Vehicle

N/A

$0.03763

N/A

$0.04491

Noncore

       

Commercial/Industrial

N/A

$0.03763

N/A

$0.04491

WEST COAST GAS CO.

       

Non-exempt

$0.00225

$0.00751

$0.00214

$0.00671