Tax Rates - Special Taxes and Fees

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Alcoholic Beverage Tax

Alcoholic Beverage Tax
Categories
Rate Per Wine Gallon
2008 - 2014
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 1/1/97 to 12/31/00 1/1/01 to 12/31/04 as of 1/1/05
Per New Tire $0.25 $1.00 $1.75

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
Prod.
Dist.
Year
Fee
Assessment
Year
Fee
Due
Year
Rate Per Gallon
Architectural
Coating
Rate Per Gallon
Petroleum Industry
Rate Per Pound
Ambient Air Industry
1999
2000
2001
$.022757
$.000697
$.757024
1998
1999
2000
$.026053
$.000756
$.757024
1997
1998
1999
$.030614
$.000754
$.757245
1996
1997
1998
$.032380
$.000740
$.757200
1995
1996
1997
$.037400
$.000755
$.757200
1994
1995
1996
$.033481
$.000760
$.726618
1993
1994
1995
$.030947
$.000764
$.756899
1992
1993
1994
$.030859
$.000758
$.756981
1991
1992
1993
$.023880
$.000762
$.769199

Cigarette and Tobacco Products Licensing Act

Cigarette and Tobacco Products License Fees
License Types Fees for 2008 - 2014
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)

Cigarette and Tobacco Products Tax

Cigarette and Tobacco Products Tax
Effective Date Cigarettes Other Tobacco Products
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 Forward
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

Emergency Telephone Users Surcharge
Surcharge Rate 2008-2013 January 1, 2014 forward
Percentage applied to intrastate telephone communication
service charges billed, including intrastate VoIP
0.50% 0.75%

Energy Resources Surcharge (Electrical)

Energy Resources Surcharge (Electrical)
Surcharge Rate 2008-2010 2011-2015
per Kilowatt-hour .00022 $.00029

Fire Prevention Fee

Fire Prevention Fee
Effective Date Rate
July 1, 2011
to June 30, 2013
$150.00 per habitable structure located in a State Responsibility Area (SRA).*
July 1, 2013
Forward
$152.33 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, 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, 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 License Tax (Operative Through December 31, 2001)

Effective Date Rate Per Gallon
January 1, 1994
$.18
January 1, 1993
$.17
January 1, 1992
$.16
January 1, 1991
$.15
August 1, 1990
$.14
January 1, 1983
$.09
October 1, 1963
$.07
July 1, 1953
$.06
July 1, 1947
$.045
July 29, 1927
$.03
October 1, 1923
$.02

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

Effective Date Rate Per Gallon
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

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, 2014

Categories Gasoline Diesel
Federal Fuel Tax
$.184
$.244
State Fuel Tax
$.360
$.11
State Underground Storage Tank Fee (UST)
$.014
$.014
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 100 Cubic Feet
January 1, 1971 $.07
Liquefied Natural Gas
Effective Date Rate Per Gallon
January 1, 1971 $.06

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 2011 2012 2013 2014 2015
Less than 5 tons $0 $0 $0 $0 $0
5 to 24.9 tons $199 $205 $209 $212 $217
25 to 49.9 tons $1,594 $1,638 $1,669 $1,698 $1,736
50 to 249.9 tons $3,986 $4,094 $4,173 $4,246 $4,339
250 to 499.9 tons $19,930 $20,470 $20,865 $21,230 $21,695
500 to 999.9 tons $39,860 $40,940 $41,730 $42,460 $43,390
1000 to 1999.9 tons $59,790 $61,410 $62,595 $63,690 $65,085
2000 tons or more $79,720 $81,880 $83,460 $84,920 $86,780
Generator Fee Historical Rates

Disposal Fee

Waste Type 2011 2012 2013 2014 2015
Exempt waste $0.00 $0.00 $0.00 $0.00 $0.00
Non-RCRA hazardous waste (including asbestos) * $20.16 $20.71 $21.11 $21.48 $21.95
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 $49.95 $51.30 $52.29 $53.21 $54.37
RCRA hazardous waste treated to be a non-RCRA or nonhazardous waste * $20.16 $20.71 $21.11 $21.48 $21.95
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 * $16.07 $16.51 $16.83 $17.12 $17.50
Extremely/restricted hazardous waste $247.26 $253.98 $258.88 $263.40 $269.18
Incineration/dechlorination residue $6.18 $6.35 $6.47 $6.59 $6.73

* 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 2011 2012 2013 2014 2015
Disposal $286,590 $294,380 $300,050 $305,280 $311,970
Large Onsite Treatment $85,977 $88,314 $90,015 $91,584 $93,591
Large Offsite Treatment $85,977 $88,314 $90,015 $91,584 $93,591
Small Treatment $57,318 $58,876 $60,010 $61,056 $62,394
Mini Treatment $14,330 $14,719 $15,003 $15,264 $15,599
Large Storage $57,318 $58,876 $60,010 $61,056 $62,394
Small Storage $28,659 $29,438 $30,005 $30,528 $31,197
Mini Storage $7,165 $7,360 $7,501 $7,632 $7,799
Standardized Permit 1998-2015
Series A $11,730
Series B $5,497
Series C $4,617
Series C - Small Quantity $2,308
Postclosure Permit 1998-2015
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 2011 2012 2013 2014 2015
Permit-by-Rule $1,391 $1,429 $1,457 $1,482 $1,514
Conditional Exemption $38 $38 $38 $38 $38
 
Conditional Authorization * $1,391 $1,429 $1,457 $1,482 $1,514

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

Activity Fee

Land Disposal 2011 2012 2013 2014 2015
Large Disposal $553,425 $568,467 $579,421 $589,520 $602,442
Medium Disposal $322,225 $330,983 $337,361 $343,241 $350,765
Small Disposal $151,099 $155,206 $158,197 $160,954 $164,482
Storage and/or Treatment 2011 2012 2013 2014 2015
Large Storage/Treatment $109,229 $112,198 $114,360 $116,353 $118,903
Medium Storage/Treatment $56,437 $57,971 $59,088 $60,118 $61,436
Small Storage/Treatment $30,948 $31,789 $32,402 $32,967 $33,690
Transportable Treatment Unit 2011 2012 2013 2014 2015
Large Transportable Treatment $109,229 $112,198 $114,360 $116,353 $118,903
Medium Transportable Treatment $54,613 $56,097 $57,178 $58,175 $59,450
Small Transportable Treatment $23,668 $24,311 $24,779 $25,211 $25,764
Incinerators 2011 2012 2013 2014 2015
Large Incinerator $331,329 $340,335 $346,893 $352,939 $360,675
Medium Incinerator $192,971 $198,216 $202,036 $205,557 $210,063
Small Incinerator $91,022 $93,496 $95,298 $96,959 $99,084
Standardized Permit 2011 2012 2013 2014 2015
Series A $46,487 $47,751 $48,671 $49,519 $50,604
Series B $29,022 $29,811 $30,385 $30,915 $31,593
Series C $7,733 $7,943 $8,096 $8,237 $8,418
Series C - Small Quantity $7,733 $7,943 $8,096 $8,237 $8,418
Postclosure Permit 2011 2012 2013 2014 2015
Large $54,613 $56,097 $57,178 $58,175 $59,450
Medium $32,770 $33,661 $34,310 $34,908 $35,673
Small $14,561 $14,957 $15,245 $15,511 $15,851

Environmental Fee

Number of Employees 2011 2012 2013 2014 2015
1 to 49 $0 $0 $0 $0 $0
50 to 74 $283 $291 $297 $302 $309
75 to 99 $498 $512 $522 $531 $543
100 to 249 $992 $1,019 $1,039 $1,057 $1,080
250 to 499 $2,128 $2,186 $2,228 $2,267 $2,317
500 to 999 $3,973 $4,081 $4,160 $4,233 $4,326
1000 or more $13,484 $13,850 $14,117 $14,363 $14,678

Environmental Fee Historical Rates

Integrated Waste Management Fee (Solid Waste)

Categories 1/1/90 to 6/30/90 7/1/90 to 6/30/94 7/1/94 to 6/30/02 as of 7/1/02
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)

Category 9/1/05 to 7/31/08 8/1/08 to 10/31/09 as of 11/1/09
Each qualifying vessel arrival in a California port from a port or place outside California waters. $400 $625 $850

Natural Gas Surcharge

Category
2012 CARE (rates in dollars/ per therm)
2012 non-CARE (rates in dollars/ per therm)
2013 CARE (rates in dollars/ per therm)
2013 non-CARE (rates in dollars/ per therm)
2014 CARE (rates in dollars/ per therm)
2014 non-CARE (rates in dollars/ per therm)
ALPINE NATURAL GAS
Residential 0.07940 0.10720 0.03540 0.06750 0.02570 0.03140
Commercial/Retail N/A 0.10720 N/A 0.06750 0.02570 0.03140
PACIFIC GAS & ELECTRIC
Residential 0.05651 0.08618 0.04370 0.06551 0.06075 0.08387
Small Commercial 0.02328 0.05295 0.01697 0.03878 0.02129 0.04441
Large Commercial 0.06528 0.09495 0.04956 0.07137 0.06848 0.09160
Industrial (G-NT -Distribution) N/A 0.04733 N/A 0.03568 N/A 0.04168
Industrial (G-NT-Transmission/Backbone) N/A 0.03968 N/A 0.02990 N/A 0.03371
Natural Gas Vehicle N/A 0.03197 N/A 0.02408 N/A 0.02554
Liquid Natural Gas N/A 0.03197 N/A 0.02408 N/A 0.02554
SAN DIEGO GAS & ELECTRIC CO.
Residential 0.04396 0.07985 0.03193 0.05955 0.03873 0.07376
Commercial/Industrial 0.08182 0.11770 0.01603 0.04364 0.05123 0.08626
Natural Gas Vehicle N/A 0.03781 N/A 0.02968 N/A 0.03706
Noncore
Commercial/Industrial N/A 0.11118 N/A 0.03840 N/A 0.08032
SOUTHERN CALIFORNIA GAS CO.
Core
Residential 0.05127 0.08231 0.06954 0.09777 0.06098 0.08504
Commercial/Industrial 0.03879 0.06983 0.02473 0.05295 0.03102 0.05508
Gas Air Conditioning 0.04293 0.07397 0.02673 0.05495 0.03286 0.05692
Gas Engine N/A 0.06964 N/A 0.05232 N/A 0.05366
Natural Gas Vehicle N/A 0.03104 N/A 0.02822 N/A 0.02406
Noncore
Commercial/Industrial N/A 0.03520 N/A 0.03092 N/A 0.02734
SOUTHWEST GAS CORPORATION
Southern California Territory
Core
Residential 0.02411 0.15496 0.02354 0.15289 0.02398 0.15854
Commercial/Industrial 0.02411 0.15496 0.02354 0.15289 0.02398 0.15854
Gas Engine N/A 0.15496 N/A 0.15289 N/A 0.15854
Natural Gas Vehicle N/A 0.15496 N/A 0.15289 N/A 0.15854
Noncore
Commercial/Industrial N/A 0.15496 N/A 0.15289 N/A 0.15854
Northern CA/So. Lake Tahoe Territory
Core
Residential 0.02411 0.03742 0.02354 0.03747 0.02398 0.03813
Commercial/Industrial 0.02411 0.03742 0.02354 0.03747 0.02398 0.03813
Gas Engine N/A 0.03742 N/A 0.03747 N/A 0.03813
Natural Gas Vehicle N/A 0.03742 N/A 0.03747 N/A 0.03813
Noncore
Commercial/Industrial N/A 0.03742 N/A 0.03747 N/A 0.03813
WEST COAST GAS CO.
Non-exempt 0.00187 0.00589 0.00189 0.00613 0.00351 0.00833
Natural Gas Surcharge Historical Rates

Occupational Lead Poisoning Prevention Fee

Occupational Lead Poisoning Prevention Fee
Number of Employees 2011 2012 2013 2014 2015
Category A
Less than 10 $0 $0 $0 $0 $0
10 to 99 $291 $299 $305 $310 $317
100 to 499 $583 $599 $611 $622 $636
500 or more $1,458 $1,498 $1,527 $1,554 $1,588
Category B
Less than 10 $0 $0 $0 $0 $0
10 to 99 $418 $429 $437 $445 $455
100 to 499 $1,166 $1,198 $1,221 $1,242 $1,269
500 or more $3,337 $3,428 $3,494 $3,555 $3,633

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 $.25Not collected currently.
Fund maximum reached with January 1991 filing.

Water Rights Fee

Water Rights Fee
Categories July 1, 2010 thru June 30, 2011 July 1, 2011 thru June 30, 2013 July 1, 2013 thru June 30, 2014 July 1, 2014 thru June 30, 2015
Permit & License$100 plus $0.030 per each acre-foot greater than 10 acre-feet $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
Pending Application$100 plus $0.030 per each acre-foot greater than 10 acre-feet $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
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 $0.342 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

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