Tax Rates – Special Taxes and Fees

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Alcoholic Beverage Tax

Alcoholic Beverage Tax
Categories Rate Per Wine Gallon
July 15, 1991 – Present
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

California Tire Fee

California Tire Fee
Effective Date Rate Per New Tire
January 1, 2005 – Present $1.75
January 1, 2001 – December 31, 2004 $1.00
January 1, 1997 – December 31, 2000 $0.25

Childhood Lead Poisoning Prevention Fee

For assessment years after 2000, the fee is determined by the Department of Public Health based on market share and there is no longer a per gallon rate.

Childhood Lead Poisoning Prevention Fee Historical Rates

Cigarette and Tobacco Products Licensing Act

Cigarette and Tobacco Products License Fees
License Types Fees for January 1, 2008 – Present
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 Business & Professions 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)

Cigarette and Tobacco Products Tax

Cigarette and Tobacco Products Tax
Effective Date Cigarettes Other Tobacco Products
July 1, 2016 $0.0435/cigarette ($0.87/pack of 20s) 27.30% of wholesale cost
July 1, 2015 $0.0435/cigarette ($0.87/pack of 20s) 28.13% of wholesale cost
July 1, 2014 $0.0435/cigarette ($0.87/pack of 20s) 28.95% of wholesale cost
July 1, 2013 $0.0435/cigarette ($0.87/pack of 20s) 29.82% of wholesale cost
July 1, 2012 $0.0435/cigarette ($0.87/pack of 20s) 30.68% of wholesale cost
July 1, 2011 $0.0435/cigarette ($0.87/pack of 20s) 31.73% of wholesale cost
July 1, 2010 $0.0435/cigarette ($0.87/pack of 20s) 33.02% of wholesale cost
July 1, 2009 $0.0435/cigarette ($0.87/pack of 20s) 41.11% of wholesale cost
July 1, 2008 $0.0435/cigarette ($0.87/pack of 20s) 45.13% of wholesale cost

Electronic Waste Recycling Fee

Electronic Waste Recycling Fee
Categories 2005 to 2008 2009 to 2010 2011 to 2012 January 1, 2013 – Present
More than four inches but less than 15 inches $6 $8 $6 $3
At least 15 inches but less than 35 inches $8 $16 $8 $4
35 inches or more $10 $25 $10 $5

Emergency Telephone Users Surcharge and Prepaid 911 Surcharge for Telecommunication Service Suppliers

This rate section is for telecommunication service suppliers and direct sellers registered and reporting to the BOE under the Emergency Telephone Users Surcharge Program. If you are registered for a Prepaid Mobile Telephony Services Surcharge account, visit the Prepaid Mobile Telephony Services Surcharge section of this page.

Emergency Telephone Users Surcharge and Prepaid 911 Surcharge for Telecommunication Service Suppliers
Surcharge Rates 2008-2013 2014-2015 January 1, 2016 – Present
Emergency telephone users surcharge rate as a percentage applied to intrastate telephone communication
service charges billed, including intrastate VoIP(excluding prepaid mobile telephony services)
0.50% 0.75% 0.75%
Prepaid 911 surcharge rate as a percentage applied to the selling price of prepaid mobile telephony products/services sold by a direct seller (see below for information on the total prepaid mobile telephony surcharge rate and local charges) N/A N/A 0.75%*

* Assembly Bill 1717 (Stats. 2014, Ch. 885) added the prepaid mobile telephony services surcharge effective January 1, 2016 to January 1, 2020.

For more information on the California Public Utilities Commission and local charge components of the total prepaid mobile telephony services surcharge, visit the Prepaid Mobile Telephony Services Surcharge section of this page.

Energy Resources Surcharge (Electrical)

Energy Resources Surcharge (Electrical)
Surcharge Rate 2008-2010 January 1, 2011 – Present
per Kilowatt-hour .00022 $.00029

Fire Prevention Fee

Fire Prevention Fee
Effective Date Rate
July 1, 2013
– Present
$152.33 per habitable structure located in a State Responsibility Area (SRA).*
July 1, 2011
– June 30, 2013
$150.00 per habitable structure located in a State Responsibility Area (SRA).*
* Owners of habitable structures located in the SRA that are within the boundaries of a local fire protection agency will receive a reduction of $35 per habitable structure.

Fuel Taxes

Aircraft Jet Fuel

Effective Date Rate Per Gallon
December 1, 1969
$.02

Diesel Fuel Tax

Effective Date Rate Per Gallon
July 1, 2016
$.16
July 1, 2015
$.13
July 1, 2014
$.11
July 1, 2012
$.10
July 1, 2011
$.13
July 1, 1995
$.18

Note: Biodiesel, waste vegetable oil (wvo), and straight vegetable oil (svo) are taxed at the same rate as diesel fuel.

International Fuel Tax Agreement (IFTA) including CA Interstate User Diesel Fuel Tax (DI) Program

Effective Date Diesel Fuel Tax Component b Rate Per Gallon
July 1, 2016
$.16
$.240
$.400
July 1, 2015
$.13
$.320
$.450
July 1, 2014
$.11
$.337
$.447
July 1, 2013
$.10
$.353
$.453
January 1, 2013
$.10
$.345
$.445
July 1, 2012
$.10
$.305
$.405
January 1, 2012
$.13
$.305
$.435
July 1, 2011
$.13
$.217
$.347
January 1, 2011
$.18
$.217
$.397
January 1, 2010
$.18
$.193
$.373
January 1, 2009
$.18
$.257
$.437
January 1, 2008
$.18
$.186
$.366
January 1, 2007
$.18
$.187
$.367
January 1, 2006
$.18
$.150
$.330
January 1, 2005
$.18
$.115
$.295
January 1, 2004
$.18
$.098
$.278
January 1, 2003
$.18
$.083
$.263
January 1, 2002
$.18
$.102
$.282
January 1, 2001
$.18
$.091
$.271
January 1, 2000
$.18
$.070
$.250
January 1, 1999
$.18
$.071
$.251
January 1, 1998
$.18
$.083
$.263
July 1, 1995
$.18
$.0
$.180

Motor Vehicle Fuel Tax (Operative On or After January 1, 2002)

Effective Date Rate Per Gallon
July 1, 2016
$0.278 (excludes AV Gas)
July 1, 2015
$0.300 (excludes AV Gas)
July 1, 2014
$0.360 (excludes AV Gas)
July 1, 2013
$0.395 (excludes AV Gas)
July 1, 2012
$0.360 (excludes AV Gas)
July 1, 2011
$0.357 (excludes AV Gas)
July 1, 2010
$0.353 (excludes AV Gas)
January 1, 2002
$0.18
Historical Rates for the Motor Vehicle Fuel License Tax (Operative through December 31, 2001)

Aviation Gasoline (AV Gas)

Effective Date Rate Per Gallon
January 1, 2002
$0.18

Tax & Fees Included in the Retail Price of a Gallon of Motor Fuel

Effective Date: July 1, 2016

Categories Gasoline Diesel
Federal Fuel Tax
$.184
$.244
State Fuel Tax
$.278
$.16
State Underground Storage Tank Fee (UST)
$.02
$.02
Sales Tax (1)
Determined at the Retail Location

There are additional state taxes and fees which may or may not be stated on a wholesale receipt or invoice.

  • Oil Spill Prevention and Administration Fee
  • Prepaid Sales Tax

(1) For more information on the Sales Tax Rates, please see the resources listed below.

Use Fuel Tax

Includes Diesel prior to 7/1/95

Effective Date Rate Per Gallon
July 1, 1995 $.18
January 1, 1994 $.18
January 1, 1993 $.17
January 1, 1992 $.16
January 1, 1991 $.15
August 1, 1990 $.14
January 1, 1983 $.09
July 1, 1953 $.07
July 1, 1947 $.045
July 1, 1937 $.03

Taxation of diesel fuel was moved from the Use Fuel Tax Law to the Diesel Fuel Tax Law effective July 1, 1995.

Liquefied Petroleum Gas
Effective Date Rate Per Gallon
October 1, 1966 $.06
October 1, 1963 $.07
January 1, 1959 $.06

Compressed Natural Gas

Effective Date Rate Per 126.67 Cubic Feet or 5.66 Pounds*
January 1, 2015 $.0887
January 1, 1971 $.07

*Assembly Bill 1907 (Stats. 2014, Ch. 805) updated the measurement for CNG to a "gasoline gallon equivalent" of 126.67 cubic feet or 5.66 pounds. For the period of January 1, 1971 to December 31, 2014 the rate is per 100 cubic feet.

Liquefied Natural Gas
Effective Date Rate Per 6.06 Pounds*
January 1, 2015 $.1017
January 1, 1971 $.06

*Assembly Bill 1907 (Stats. 2014, Ch. 805) updated the measurement for LNG to a "diesel gallon equivalent" of 6.06 pounds. For the period of January 1, 1971 to December 31, 2014 the rate is per gallon.

Alcohol Fuels*

Effective Date Rate Per Gallon
January 1, 1994 $.09
January 1, 1993 $.085
January 1, 1992 $.08
January 1, 1991 $.075
August 1, 1990 $.07
January 1, 1983 $.045
September 29, 1981 $.035

* (Rate is one-half of the base Use Fuel Tax Rate, currently $0.18 per gallon)

Annual Flat Rate Tax (January 1, 1988) Per Vehicle

Car Weight Flat Rate
All passenger car and other vehicles 4,000 lbs. or less $36
More than 4,000 lbs. but less than 8,001 lbs. $72
More than 8,000 lbs. but less than 12,001 lbs. $120
12,000 lbs. or more $168

Hazardous Substance Taxes

Generator Fee

Volume Generated 2012 2013 2014 2015 2016
Less than 5 tons $0 $0 $0 $0 $0
5 to 24.9 tons $205 $209 $212 $217 $220
25 to 49.9 tons $1,638 $1,669 $1,698 $1,736 $1,758
50 to 249.9 tons $4,094 $4,173 $4,246 $4,339 $4,395
250 to 499.9 tons $20,470 $20,865 $21,230 $21,695 $21,975
500 to 999.9 tons $40,940 $41,730 $42,460 $43,390 $43,950
1000 to 1999.9 tons $61,410 $62,595 $63,690 $65,085 $65,925
2000 tons or more $81,880 $83,460 $84,920 $86,780 $87,900
Generator Fee Historical Rates

Disposal Fee

Waste Type 2012 2013 2014 2015 2016
Exempt waste $0.00 $0.00 $0.00 $0.00 $0.00
Non-RCRA hazardous waste (including asbestos) * $20.71 $21.11 $21.48 $21.95 $22.23
Non-RCRA hazardous waste generated in a cleanup action (excluding asbestos) * $5.72 $5.72 $5.72 $5.72 $5.72
RCRA hazardous waste or hazardous waste not elsewhere classified $51.30 $52.29 $53.21 $54.37 $55.07
RCRA hazardous waste treated to be a non-RCRA or nonhazardous waste * $20.71 $21.11 $21.48 $21.95 $22.23
RCRA hazardous waste generated in a cleanup action and treated to be a non-RCRA or nonhazardous waste * $5.72 $5.72 $5.72 $5.72 $5.72
Mining waste * $16.51 $16.83 $17.12 $17.50 $17.72
Extremely/restricted hazardous waste $253.98 $258.88 $263.40 $269.18 $272.64
Incineration/dechlorination residue $6.35 $6.47 $6.59 $6.73 $6.82

* For these categories, fees apply to the first 5,000 tons of hazardous wastes in each category disposed of, or submitted for disposal, in this state at each specific offsite facility by each generator, or at each specific onsite facility, per month.
Disposal Fee Historical Rates

Facility Fee

Full Permit 2012 2013 2014 2015 2016
Disposal $294,380 $300,050 $305,280 $311,970 $315,980
Large Onsite Treatment $88,314 $90,015 $91,584 $93,591 $94,794
Large Offsite Treatment $88,314 $90,015 $91,584 $93,591 $94,794
Small Treatment $58,876 $60,010 $61,056 $62,394 $63,196
Mini Treatment $14,719 $15,003 $15,264 $15,599 $15,799
Large Storage $58,876 $60,010 $61,056 $62,394 $63,196
Small Storage $29,438 $30,005 $30,528 $31,197 $31,598
Mini Storage $7,360 $7,501 $7,632 $7,799 $7,900
Standardized Permit 1998-2016
Series A $11,730
Series B $5,497
Series C $4,617
Series C – Small Quantity $2,308
Postclosure Permit 1998-2016
Large < 5 years $17,175
Large 5 years or more $10,300
Medium < 5 years $11,450
Medium 5 years or more $6,100
Small < 5 years $5,725
Small 5 years or more $3,050
Transportable Treatment 2012 2013 2014 2015 2016
Permit-by-Rule $1,429 $1,457 $1,482 $1,514 $1,533
Conditional Exemption $38 $38 $38 $38 $38
 
Conditional Authorization * $1,429 $1,457 $1,482 $1,514 $1,533

This fixed treatment fee is generally billed by the local CUPA (Certified Unified Local Agency)
Facility Fee Historical Rates

Activity Fee

Land Disposal 2012 2013 2014 2015 2016
Large Disposal $568,467 $579,421 $589,520 $602,442 $610,183
Medium Disposal $330,983 $337,361 $343,241 $350,765 $355,272
Small Disposal $155,206 $158,197 $160,954 $164,482 $166,596
Storage and/or Treatment 2012 2013 2014 2015 2016
Large Storage/Treatment $112,198 $114,360 $116,353 $118,903 $120,431
Medium Storage/Treatment $57,971 $59,088 $60,118 $61,436 $62,225
Small Storage/Treatment $31,789 $32,402 $32,967 $33,690 $34,123
Transportable Treatment Unit 2012 2013 2014 2015 2016
Large Transportable Treatment $112,198 $114,360 $116,353 $118,903 $120,431
Medium Transportable Treatment $56,097 $57,178 $58,175 $59,450 $60,214
Small Transportable Treatment $24,311 $24,779 $25,211 $25,764 $26,095
Incinerators 2012 2013 2014 2015 2016
Large Incinerator $340,335 $346,893 $352,939 $360,675 $365,310
Medium Incinerator $198,216 $202,036 $205,557 $210,063 $212,762
Small Incinerator $93,496 $95,298 $96,959 $99,084 $100,357
Standardized Permit 2012 2013 2014 2015 2016
Series A $47,751 $48,671 $49,519 $50,604 $51,254
Series B $29,811 $30,385 $30,915 $31,593 $31,999
Series C $7,943 $8,096 $8,237 $8,418 $8,526
Series C – Small Quantity $7,943 $8,096 $8,237 $8,418 $8,526
Postclosure Permit 2012 2013 2014 2015 2016
Large $56,097 $57,178 $58,175 $59,450 $60,214
Medium $33,661 $34,310 $34,908 $35,673 $36,131
Small $14,957 $15,245 $15,511 $15,851 $16,055

Environmental Fee

Number of Employees 2012 2013 2014 2015 2016
1 to 49 $0 $0 $0 $0 $0
50 to 74 $291 $297 $302 $309 $313
75 to 99 $512 $522 $531 $543 $550
100 to 249 $1,019 $1,039 $1,057 $1,080 $1,094
250 to 499 $2,186 $2,228 $2,267 $2,317 $2,347
500 to 999 $4,081 $4,160 $4,233 $4,326 $4,382
1000 or more $13,850 $14,117 $14,363 $14,678 $14,867

Environmental Fee Historical Rates

Integrated Waste Management Fee (Solid Waste)

Integrated Waste Management Fee (Solid Waste)
Categories January 1, 1990 – June 30, 1990
Rate Per Ton
July 1, 1990 – June 30, 1994
Rate Per Ton
July 1, 1994 – July 30, 2002
Rate Per Ton
July 1, 2002 – Present
Rate Per Ton
Solid Waste $0.50 $0.75 $1.34 $1.40
Nonhazardous Wood Waste $0.75 $0.75 $0.75 $0.75

Insurance Tax (Tax on Insurers)

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.

Marine Invasive Species Fee (Ballast Water)

Marine Invasive Species Fee (Ballast Water)
Effective Date Rate Per Qualifying Vessel*
November 1, 2009 – Present $400
August 1, 2008 – October 31, 2009 $625
September 1, 2005 – July 31, 2008 $850

*Arrival in a California port from a port or place outside California waters

Natural Gas Surcharge

Natural Gas Surcharge
Category 2014 CARE (rates in dollars/ per therm) 2014 non-CARE (rates in dollars/ per therm) 2015 CARE (rates in dollars/ per therm) 2015 non-CARE (rates in dollars/ per therm) 2016 CARE (rates in dollars/ per therm) 2016 non-CARE (rates in dollars/ per therm)
ALPINE NATURAL GAS
Residential 0.02570 0.03140 0.02990 0.06120 0.04020 0.07890
Commercial/Retail 0.02570 0.03140 N/A 0.06120 N/A 0.07890
PACIFIC GAS & ELECTRIC
Residential 0.06075 0.08387 0.06634 0.08898 0.08026 0.10197
Small Commercial 0.02129 0.04441 0.02117 0.04472 0.02200 0.04371
Large Commercial 0.06848 0.09160 0.07388 0.09743 0.08102 0.10273
Industrial (G-NT -Distribution) N/A 0.04168 N/A 0.04349 N/A 0.04379
Industrial (G-NT-Transmission/Backbone) N/A 0.03371 N/A 0.03488 N/A 0.03222
Natural Gas Vehicle N/A 0.02554 N/A 0.02602 N/A 0.02433
Liquid Natural Gas N/A 0.02554 N/A 0.02602 N/A 0.02433
SAN DIEGO GAS & ELECTRIC CO.
Residential 0.03873 0.07376 0.04383 0.08288 0.03555 0.07226
Commercial/Industrial 0.05123 0.08626 0.01095 0.05000 0.01814 0.05485
Natural Gas Vehicle N/A 0.03706 N/A 0.04589 N/A 0.04191
Noncore
Commercial/Industrial N/A 0.08032 N/A 0.04830 N/A 0.04946
SOUTHERN CALIFORNIA GAS CO.
Core
Residential 0.06098 0.08504 0.07526 0.10738 0.07607 0.09955
Commercial/Industrial 0.03102 0.05508 0.04572 0.07784 0.04779 0.07127
Gas Air Conditioning 0.03286 0.05692 0.07449 0.10661 0.07794 0.10142
Gas Engine N/A 0.05366 N/A 0.08154 N/A 0.07518
Natural Gas Vehicle N/A 0.02406 N/A 0.03212 N/A 0.02347
Noncore
Commercial/Industrial N/A 0.02734 N/A 0.03656 N/A 0.02811
SOUTHWEST GAS CORPORATION
Southern California Territory
Core
Residential 0.02398 0.15854 0.04474 0.10346 0.03984 0.15841
Commercial/Industrial 0.02398 0.15854 0.04474 0.10346 0.03984 0.15841
Gas Engine N/A 0.15854 N/A 0.10346 N/A 0.15841
Natural Gas Vehicle N/A 0.15854 N/A 0.10346 N/A 0.15841
Noncore
Commercial/Industrial N/A 0.15854 N/A 0.10346 N/A 0.15841
Northern CA/So. Lake Tahoe Territory
Core
Residential 0.02398 0.03813 0.04474 0.05803 0.03984 0.05362
Commercial/Industrial 0.02398 0.03813 0.04474 0.05803 0.03984 0.05362
Gas Engine N/A 0.03813 N/A 0.05803 N/A 0.05362
Natural Gas Vehicle N/A 0.03813 N/A 0.05803 N/A 0.05362
Noncore
Commercial/Industrial N/A 0.03813 N/A 0.05803 N/A 0.05362
WEST COAST GAS CO.
Non-exempt 0.00351 0.00833 0.00226 0.00981 0.00211 0.00966
Natural Gas Surcharge Historical Rates

Occupational Lead Poisoning Prevention Fee

Occupational Lead Poisoning Prevention Fee
Number of Employees 2012 2013 2014 2015 2016
Category A
Less than 10 $0 $0 $0 $0 $0
10 to 99 $299 $305 $310 $317 $321
100 to 499 $599 $611 $622 $636 $644
500 or more $1,498 $1,527 $1,554 $1,588 $1,608
Category B
Less than 10 $0 $0 $0 $0 $0
10 to 99 $429 $437 $445 $455 $461
100 to 499 $1,198 $1,221 $1,242 $1,269 $1,285
500 or more $3,428 $3,494 $3,555 $3,633 $3,680

Occupational Lead Poisoning Prevention Fee Historical Rates

Oil Spill Response, Prevention, and Administration Fee

Oil Spill Prevention and Administration Fee
Effective Date Rate Per Barrel
January 1, 2012 $.065
January 20, 2003 $.05
September 24, 1990 $.04
Oil Spill Response Fee
Oil Spill Response Fee
Effective Date Rate Per Barrel Fee
September 24, 1990 $.25 Not collected currently.
Fund maximum reached with January 1991 filing.

Prepaid Mobile Telephony Services (MTS) Surcharge Rates

Visit the prepaid MTS surcharge rate webpage for rate details.

Water Rights Fee

Water Rights Fee
Categories July 1, 2011 thru June 30, 2013 July 1, 2013 thru June 30, 2014 July 1, 2014 thru June 30, 2015 July 1, 2015 thru June 30, 2016
Permit & License $150 plus $0.050 per each acre-foot greater than 10 acre-feet $150 plus $0.053 per each acre-foot greater than 10 acre-feet $150 plus $0.058 per each acre-foot greater than 10 acre-feet $150 plus $0.063 per each acre-foot greater than 10 acre-feet
Pending Application $150 plus $0.050 per each acre-foot greater than 10 acre-feet $150 plus $0.053 per each acre-foot greater than 10 acre-feet $150 plus $0.058 per each acre-foot greater than 10 acre-feet $150 plus $0.063 per each acre-foot greater than 10 acre-feet
Petition $1,000 $1,000 $1,000 $1,000
Water Lease (for leases under Water Code 1020 et seq. involving water districts) $1000 plus $15 per each acre-foot greater than 10 acre-feet based on the amount of water proposed to be leased for each year the lease is in effect. $1000 plus $15 per each acre-foot greater than 10 acre-feet based on the amount of water proposed to be leased for each year the lease is in effect. $1000 plus $15 per each acre-foot greater than 10 acre-feet based on the amount of water proposed to be leased for each year the lease is in effect. $1000 plus $15 per each acre-foot greater than 10 acre-feet based on the amount of water proposed to be leased for each year the lease is in effect.
Projects under review for 401 certification for FERC licensing $1,000 plus $0.342 per Kilowatt $1,000 plus $0.342 per Kilowatt $1,000 plus $0.430 per Kilowatt $1,000 plus $0.430 per Kilowatt
Projects issued FERC licenses pursuant to 401 certification $100 plus $0.125 per Kilowatt $100 plus $0.125 per Kilowatt $100 plus $0.125 per Kilowatt $100 plus $0.125 per Kilowatt

Water Rights Fee Historical Rates

Underground Storage Tank Maintenance Fee

Underground Storage Tank Maintenance Fee
Effective Date Rate Per Gallon
January 1, 2015 $.020
January 1, 2014 $.014
January 1, 2010 $.020
January 1, 2006 $.014
January 1, 2005 $.013
January 1, 1997 $.012
January 1, 1996 $.009
January 1, 1995 $.007
January 1, 1991 $.006