Doing Business in California — What You Need to Know (Publication 51)
Special Taxes and Fees

Our Business Tax and Fee Division administers more than 35 special tax and fee programs that encompass a broad range of activities and transactions, such as cigarette and tobacco products, hazardous waste disposal, lead-acid battery fees, and natural gas surcharges, among others. Some receipts are allocated to the state’s General Fund. Other special taxes and fees fund specific state services, from highway construction to recycling programs.