Tax Rates — Special Taxes and Fees Español
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 Electronic Cigarette Excise Tax (CECET)
| Effective Date | Rate on Retail Sales Price (excluding sales and use tax) |
|---|---|
| July 1, 2022 – Present | 12.5% |
California Firearms, Firearm Precursor Parts, and Ammunition Excise Tax (CFET)
| Effective Date | Rate on the Gross Receipts of Retail Sales |
|---|---|
| July 1, 2024 | 11% |
California Lumber Products Assessment
Beginning January 1, 2013, California law requires a one percent (1%) assessment on purchases of lumber products and engineered wood products for use in California, based on the selling price of the products.
The law affects retailers of lumber products or engineered wood products and purchasers, including construction contractors, who use these products in California. Visit our California Lumber Products Assessment Guide for additional information.
California Tire Fee
| Effective Date | Rate Per New Tire |
|---|---|
| January 1, 2005 – Present | $1.75 |
| January 1, 2001 | $1.00 |
| January 1, 1997 | $0.25 |
Cannabis Taxes
| Effective Date | Excise Tax Rate of Gross Receipts |
|---|---|
| January 1, 2023 – Present | 15% |
* Assembly Bill 195 (Stats. 2022, ch. 56) amended the Cannabis Tax Law, which provides that the cannabis excise tax is based on gross receipts from the retail sale of cannabis or cannabis products effective January 1, 2023.
Historical Cannabis Tax Rates
| Effective Date | Excise Tax Rate of Average Market Price |
Mark-Up Rate for Arm's Length Transactions
|
|---|---|---|
| July 1, 2022 – December 31, 2022 | 15% | 75% |
| January 1, 2020 – June 30, 2022 | 15% | 80% |
| January 1, 2018 – December 31, 2019 | 15% | 60% |
* The mark-up rate was determined by CDTFA on a biannual basis in six-month intervals through the reporting period ending December 31, 2022.
| Effective Date | Cannabis Flower | Cannabis Leaves | Fresh Cannabis Plants |
|---|---|---|---|
| January 1, 2022 – June 30, 2022 | $10.08 per dry-weight ounce | $3.00 per dry-weight ounce | $1.41 per ounce |
| January 1, 2020 – December 31, 2021 | $9.65 per dry-weight ounce | $2.87 per dry-weight ounce | $1.35 per ounce |
| January 1, 2018 – December 31, 2019 | $9.25 per dry-weight ounce | $2.75 per dry-weight ounce | $1.29 per ounce |
* All fresh cannabis plants must be weighed within two hours of harvesting.
** Effective 7/1/22, the cultivation tax ends. AB 195 (Stats. 2022, ch. 56)
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
| 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
| License Types | Fees for January 1, 2008 – June 8, 2016 | Fees for June 9, 2016 – December 31, 2016 | Fees Effective January 1, 2017 |
|---|---|---|---|
| Retailer (Application Fee) | $100 per location (one-time fee) | $265 per location (one-time fee) | $265 per location (one-time fee) |
| Retailer (Renewal Fee) | N/A | N/A | $265 per location (annually) |
| Retailer License Reinstatement Fee | $100 per location | N/A | N/A |
| Wholesaler/Distributor | $1,000 per location (annually) | $1,200 per location (annually) | $1,200 per location (annually) |
| Manufacturer/Importer of cigarettes (administration fee) | Market share based on Business & Professions Code §22979.2(c) (one-time fee) | Market share based on Business & Professions Code §22979.2(c) (one-time fee) | Market share based on Business & Professions Code §22979.2(c) (one-time fee) |
| Manufacturer/Importer of chewing tobacco or snuff | $10,000 (one-time fee) | $10,000 (one-time fee) | $10,000 (one-time fee) |
| Manufacturer/Importer of all other tobacco products excluding chewing tobacco & snuff | $2,000 (one-time fee) | $2,000 (one-time fee) | $2,000 (one-time fee) |
Cigarette and Tobacco Products Tax
| Effective Date | Cigarettes | Tobacco Products |
|---|---|---|
| July 1, 2024 | $0.1435/cigarette ($2.87/pack of 20s) | 52.92% of wholesale cost |
| July 1, 2023 | $0.1435/cigarette ($2.87/pack of 20s) | 56.32% of wholesale cost |
| July 1, 2022 | $0.1435/cigarette ($2.87/pack of 20s) | 61.74% of wholesale cost |
| July 1, 2021 | $0.1435/cigarette ($2.87/pack of 20s) | 63.49% of wholesale cost |
| July 1, 2020 | $0.1435/cigarette ($2.87/pack of 20s) | 56.93% of wholesale cost |
| July 1, 2019 | $0.1435/cigarette ($2.87/pack of 20s) | 59.27% of wholesale cost |
| July 1, 2018 | $0.1435/cigarette ($2.87/pack of 20s) | 62.78% of wholesale cost |
| July 1, 2017 | $0.1435/cigarette ($2.87/pack of 20s) | 65.08% of wholesale cost |
| April 1, 2017 | $0.1435/cigarette ($2.87/pack of 20s) | 27.30% of wholesale cost |
| 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 |
Covered Electronic Waste Recycling Fee
| Categories | 2005 to 2008 | 2009 to 2010 | 2011 to 2012 | 2013 to 2016 | 2017 to 2019 | January 1, 2020 to Present |
|---|---|---|---|---|---|---|
| More than four inches but less than 15 inches | $6 | $8 | $6 | $3 | $5 | $4 |
| At least 15 inches but less than 35 inches | $8 | $16 | $8 | $4 | $6 | $5 |
| 35 inches or more | $10 | $25 | $10 | $5 | $7 | $6 |
Emergency Telephone Users Surcharge – 911 Surcharge and 988 Surcharge
This rate section is for telecommunication service suppliers registered and reporting to CDTFA under the Emergency Telephone Users Surcharge Program. The surcharge amounts are based on each access line when a service user subscribes with a service supplier and with each retail purchase of prepaid mobile telephony services in California. Sellers of prepaid wireless services may visit the Prepaid MTS Local Charge Rates for detailed information on local charge rates.
| Effective Date | 911 Surcharge | 988 Surcharge |
|---|---|---|
| January 1, 2025 — December 31, 2025 | $0.41 | $0.08 |
| January 1, 2023 — December 31, 2024 | $0.30 | $0.08 |
| January 1, 2020 — December 31, 2022 | $0.30 | N/A |
Notes
- Senate Bill 96 (Stats.2019, Ch. 54) amends the Emergency Telephone Users Surcharge from a percentage-based surcharge to a flat rate surcharge amount effective January 1, 2020.
- Senate Bill 988 (Stats.2022, Ch. 747) amends the Emergency Telephone Users Surcharge Act adding a new 988 surcharge effective January 1, 2023.
Historical Emergency Telephone Users Surcharge and Prepaid 911 Surcharge Rates
| Surcharge Rates | 2008-2013 | 2014-2015 | 2016-2018 | 2019 |
|---|---|---|---|---|
| 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% | 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% | N/A |
Notes
- Assembly Bill 1717 (Stats. 2014, Ch. 885) added the prepaid mobile telephony services surcharge effective January 1, 2016, to January 1, 2020.
- Effective January 1, 2019, the Prepaid Mobile Telephony Services Surcharge no longer applies, and intrastate prepaid telephone services are subject to the Emergency Telephone Users Surcharge. For information on the local charge rates, see Prepaid MTS Local Charges.
Energy Resources (Electrical Energy) Surcharge
| Effective Date | Rate Per Kilowatt Hour |
|---|---|
| January 1, 2019 – Present | $.00030 |
| January 1, 2011 | $.00029 |
| January 1, 2008 | $.00022 |
Fire Prevention Fee
| Fiscal Year | Fee Amount Per Billed Fiscal Year* |
|---|---|
| July 1, 2017 – Present | N/A** |
| July 1, 2013 – June 30, 2017 | $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).*** |
| * A fiscal year is July 1 through June 30. ** Effective July 1, 2017, the fee is suspended for future billing periods. AB 398 (Stats. 2017, Ch. 135) *** Owners of habitable structures located in the SRA on record as of July 1 that are within the boundaries of a local fire protection agency will receive a reduction of $35 per habitable structure. |
|
Insurance Tax (Tax on Insurers)
For the tax on insurers program, the agency'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.
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 – June 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 |
Lead-Acid Battery Fees
| Battery Fee Type | April 1, 2017 to March 31, 2022 |
Effective April 1, 2022 |
|---|---|---|
| California Battery Fee | $1.00 | $2.00 |
| Manufacturer Battery Fee | $1.00 | $2.00 |
Lithium Extraction Excise Tax
| Effective Date | Lifetime cumulative metric tons of lithium carbonate equivalent extracted by a producer: | ||
|---|---|---|---|
| 20,000 or less | Over 20,000 but not over 30,000 | Over 30,000 | |
| January 1, 2025 | $413 | $620 | $826 |
| January 1, 2023 | $400 | $600 | $800 |
Notes
- The lithium extraction excise tax is set by statute (Revenue and Taxation Code section 47010(a). Beginning January 1, 2025 and every January thereafter, we will adjust the lithium extraction excise tax rate based on changes in the California Consumer Price Index.
Marine Invasive Species Fee (Ballast Water)
| Effective Date | Rate Per Qualifying Vessel* |
|---|---|
| April 1, 2017 – Present | $1000 |
| November 1, 2009 – March 31, 2017 | $850 |
| August 1, 2008 – October 31, 2009 | $625 |
| September 1, 2005 – July 31, 2008 | $850 |
| February 1, 2004 – August 31, 2005 | $500 |
| July 1, 2002 – January 31, 2004 | $200 |
| April 30, 2000 – June 30, 2002 | $400 |
| January 1, 2000 – April 29, 2000 | $600 |
*Arrival in a California port from a port or place outside California waters
Natural Gas Surcharge
| Category | 2022 CARE (rates in dollars/ per therm) | 2022 non-CARE (rates in dollars/ per therm) | 2023 CARE (rates in dollars/ per therm) | 2023 non-CARE (rates in dollars/ per therm) | 2024 CARE (rates in dollars/ per therm) | 2024 non-CARE (rates in dollars/ per therm) |
|---|---|---|---|---|---|---|
| Residential | 0.027025 | 0.0541 | 0.0285 | 0.0649 | 0.03420 | 0.10280 |
| Commercial/Retail | N/A | 0.0541 | N/A | 0.0649 | N/A | 0.10280 |
| Category | 2022 CARE (rates in dollars/ per therm) | 2022 non-CARE (rates in dollars/ per therm) | 2023 CARE (rates in dollars/ per therm) | 2023 non-CARE (rates in dollars/ per therm) | 2024 CARE (rates in dollars/ per therm) | 2024 non-CARE (rates in dollars/ per therm) |
|---|---|---|---|---|---|---|
| Residential | 0.06215 | 0.10346 | 0.06438 | 0.11055 | 0.06070 | 0.11051 |
| Small Commercial | 0.02106 | 0.06237 | 0.03867 | 0.08484 | 0.04712 | 0.09693 |
| Large Commercial | 0.0148 | 0.05611 | 0.02650 | 0.07267 | 0.03203 | 0.08184 |
| Industrial (G-NT-Distribution) | N/A | 0.0627 | N/A | 0.08576 | N/A | 0.09807 |
| Industrial (G-NT-Transmission/ Backbone) | N/A | 0.0492 | N/A | 0.05824 | N/A | 0.06463 |
| Natural Gas Vehicle | N/A | 0.0438 | N/A | 0.04866 | N/A | 0.05218 |
| Liquid Natural Gas | N/A | 0.0438 | N/A | 0.04866 | N/A | 0.05218 |
| Category | 2022 CARE (rates in dollars/ per therm) | 2022 non-CARE (rates in dollars/ per therm) | 2023 CARE (rates in dollars/ per therm) | 2023 non-CARE (rates in dollars/ per therm) | 2024 CARE (rates in dollars/ per therm) | 2024 non-CARE (rates in dollars/ per therm) |
|---|---|---|---|---|---|---|
| Residential | 0.04035 | 0.09557 | 0.04462 | 0.08881 | 0.04445 | 0.10133 |
| Commercial/Industrial | 0.0492 | 0.10443 | 0.03891 | 0.08310 | 0.07889 | 0.13577 |
| Natural Gas Vehicle | N/A | 0.11353 | N/A | 0.11783 | N/A | 0.05928 |
| Category | 2022 CARE (rates in dollars/ per therm) | 2022 non-CARE (rates in dollars/ per therm) | 2023 CARE (rates in dollars/ per therm) | 2023 non-CARE (rates in dollars/ per therm) | 2024 CARE (rates in dollars/ per therm) | 2024 non-CARE (rates in dollars/ per therm) |
|---|---|---|---|---|---|---|
| Commercial/Industrial | N/A | 0.1116 | N/A | 0.08838 | N/A | 0.13920 |
| Category | 2022 CARE (rates in dollars/ per therm) | 2022 non-CARE (rates in dollars/ per therm) | 2023 CARE (rates in dollars/ per therm) | 2023 non-CARE (rates in dollars/ per therm) | 2024 CARE (rates in dollars/ per therm) | 2024 non-CARE (rates in dollars/ per therm) |
|---|---|---|---|---|---|---|
| Residential | 0.02241 | 0.07682 | 0.06681 | 0.11301 | 0.07954 | 0.14310 |
| Commercial/Industrial | 0.05821 | 0.11262 | 0.08963 | 0.13583 | 0.08905 | 0.15261 |
| Gas Air Conditioning | 0.1922 | 0.24661 | 0.29915 | 0.34535 | 0.29710 | 0.36067 |
| Gas Engine | N/A | 0.10494 | N/A | 0.12351 | N/A | 0.14006 |
| Natural Gas Vehicle | N/A | 0.05441 | N/A | 0.04620 | N/A | 0.06356 |
| Category | 2022 CARE (rates in dollars/ per therm) | 2022 non-CARE (rates in dollars/ per therm) | 2023 CARE (rates in dollars/ per therm) | 2023 non-CARE (rates in dollars/ per therm) | 2024 CARE (rates in dollars/ per therm) | 2024 non-CARE (rates in dollars/ per therm) |
|---|---|---|---|---|---|---|
| Commercial/Industrial | N/A | 0.06014 | N/A | 0.05506 | N/A | 0.07221 |
| Category | 2022 CARE (rates in dollars/ per therm) | 2022 non-CARE (rates in dollars/ per therm) | 2023 CARE (rates in dollars/ per therm) | 2023 non-CARE (rates in dollars/ per therm) | 2024 CARE (rates in dollars/ per therm) | 2024 non-CARE (rates in dollars/ per therm) |
|---|---|---|---|---|---|---|
| Residential | 0.03595 | 0.16288 | 0.06533 | 0.21467 | 0.04255 | 0.22423 |
| Commercial/Industrial | 0.03595 | 0.16288 | 0.06533 | 0.21467 | 0.04255 | 0.22423 |
| Gas Engine | N/A | 0.16288 | N/A | 0.21467 | N/A | 0.22423 |
| Natural Gas Vehicle | N/A | 0.16288 | N/A | 0.21467 | N/A | 0.22423 |
| Category | 2022 CARE (rates in dollars/ per therm) | 2022 non-CARE (rates in dollars/ per therm) | 2023 CARE (rates in dollars/ per therm) | 2023 non-CARE (rates in dollars/ per therm) | 2024 CARE (rates in dollars/ per therm) | 2024 non-CARE (rates in dollars/ per therm) |
|---|---|---|---|---|---|---|
| Commercial/Industrial | N/A | 0.16288 | N/A | 0.21467 | N/A | 0.22423 |
| Category | 2022 CARE (rates in dollars/ per therm) | 2022 non-CARE (rates in dollars/ per therm) | 2023 CARE (rates in dollars/ per therm) | 2023 non-CARE (rates in dollars/ per therm) | 2024 CARE (rates in dollars/ per therm) | 2024 non-CARE (rates in dollars/ per therm) |
|---|---|---|---|---|---|---|
| Residential | 0.03595 | 0.05245 | 0.06533 | 0.08786 | 0.04255 | 0.05887 |
| Commercial/Industrial | 0.03595 | 0.05245 | 0.06533 | 0.08786 | 0.04255 | 0.05887 |
| Gas Engine | N/A | 0.05245 | N/A | 0.08786 | N/A | 0.05887 |
| Natural Gas Vehicle | N/A | 0.05245 | N/A | 0.08786 | N/A | 0.05887 |
| Category | 2022 CARE (rates in dollars/ per therm) | 2022 non-CARE (rates in dollars/ per therm) | 2023 CARE (rates in dollars/ per therm) | 2023 non-CARE (rates in dollars/ per therm) | 2024 CARE (rates in dollars/ per therm) | 2024 non-CARE (rates in dollars/ per therm) |
|---|---|---|---|---|---|---|
| Commercial/Industrial | N/A | 0.05245 | N/A | 0.08786 | N/A | 0.05887 |
| Category | 2022 CARE (rates in dollars/ per therm) | 2022 non-CARE (rates in dollars/ per therm) | 2023 CARE (rates in dollars/ per therm) | 2023 non-CARE (rates in dollars/ per therm) | 2024 CARE (rates in dollars/ per therm) | 2024 non-CARE (rates in dollars/ per therm) |
|---|---|---|---|---|---|---|
| Non-exempt | 0.00251 | 0.01046 | 0.00248 | 0.01064 | 0.00267 | 0.03286 |
Natural Gas Surcharge Historical Rates
| Category | 2016 CARE (rates in dollars/ per therm) | 2016 non-CARE (rates in dollars/ per therm) | 2017 CARE (rates in dollars/ per therm) | 2017 non-CARE (rates in dollars/ per therm) | 2018 CARE (rates in dollars/ per therm) | 2018 non-CARE (rates in dollars/ per therm) | 2019 CARE (rates in dollars/ per therm) | 2019 non-CARE (rates in dollars/ per therm) | 2020 CARE (rates in dollars/ per therm) | 2020 non-CARE (rates in dollars/ per therm) | 2021 CARE (rates in dollars/ per therm) | 2021 non-CARE (rates in dollars/ per therm) |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Residential | 0.04020 | 0.07890 | 0.04960 | 0.10250 | 0.05100 | 0.09020 | 0.04280 | 0.09410 | 0.04290 | 0.08730 | 0.04540 | 0.08970 |
| Commercial/Retail | N/A | 0.07890 | N/A | 0.10250 | N/A | 0.09020 | N/A | 0.09410 | N/A | 0.08730 | N/A | 0.08970 |
| Category | 2016 CARE (rates in dollars/ per therm) | 2016 non-CARE (rates in dollars/ per therm) | 2017 CARE (rates in dollars/ per therm) | 2017 non-CARE (rates in dollars/ per therm) | 2018 CARE (rates in dollars/ per therm) | 2018 non-CARE (rates in dollars/ per therm) | 2019 CARE (rates in dollars/ per therm) | 2019 non-CARE (rates in dollars/ per therm) | 2020 CARE (rates in dollars/ per therm) | 2020 non-CARE (rates in dollars/ per therm) | 2021 CARE (rates in dollars/ per therm) | 2021 non-CARE (rates in dollars/ per therm) |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Residential | 0.08026 | 0.10197 | 0.06743 | 0.09580 | 0.06321 | 0.08849 | 0.06478 | 0.09047 | 0.01015 | 0.03651 | 0.02959 | 0.07021 |
| Small Commercial | 0.02117 | 0.04472 | 0.02200 | 0.04371 | 0.01704 | 0.04232 | 0.01750 | 0.04319 | 0.03225 | 0.05861 | 0.03585 | 0.07647 |
| Large Commercial | 0.08102 | 0.10273 | 0.06905 | 0.09750 | 0.06576 | 0.09104 | 0.06973 | 0.09542 | 0.02234 | 0.04870 | 0.02477 | 0.06539 |
| Industrial (G-NT-Distribution) | N/A | 0.04379 | N/A | 0.04650 | N/A | 0.04228 | N/A | 0.04351 | N/A | 0.05871 | N/A | 0.07656 |
| Industrial (G-NT-Transmission/ Backbone) | N/A | 0.03222 | N/A | 0.03710 | N/A | 0.03359 | N/A | 0.03439 | N/A | 0.03728 | N/A | 0.05305 |
| Natural Gas Vehicle | N/A | 0.02433 | N/A | 0.03090 | N/A | 0.02770 | N/A | 0.02811 | N/A | 0.02857 | N/A | 0.04308 |
| Liquid Natural Gas | N/A | 0.02433 | N/A | 0.03090 | N/A | 0.02770 | N/A | 0.02811 | N/A | 0.02857 | N/A | 0.04308 |
| Category | 2016 CARE (rates in dollars/ per therm) | 2016 non-CARE (rates in dollars/ per therm) | 2017 CARE (rates in dollars/ per therm) | 2017 non-CARE (rates in dollars/ per therm) | 2018 CARE (rates in dollars/ per therm) | 2018 non-CARE (rates in dollars/ per therm) | 2019 CARE (rates in dollars/ per therm) | 2019 non-CARE (rates in dollars/ per therm) | 2020 CARE (rates in dollars/ per therm) | 2020 non-CARE (rates in dollars/ per therm) | 2021 CARE (rates in dollars/ per therm) | 2021 non-CARE (rates in dollars/ per therm) |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Residential | 0.03555 | 0.07226 | 0.04553 | 0.06658 | 0.05951 | 0.06758 | 0.03029 | 0.05491 | 0.04092 | 0.06970 | 0.00584 | 0.05761 |
| Commercial/Industrial | 0.01814 | 0.05485 | 0.05133 | 0.07238 | 0.05149 | 0.05956 | 0.04148 | 0.06610 | 0.01227 | 0.04105 | 0.00545 | 0.05722 |
| Natural Gas Vehicle | N/A | 0.04191 | N/A | 0.02427 | N/A | 0.01260 | N/A | 0.02660 | N/A | 0.03265 | N/A | 0.06114 |
| Category | 2016 CARE (rates in dollars/ per therm) | 2016 non-CARE (rates in dollars/ per therm) | 2017 CARE (rates in dollars/ per therm) | 2017 non-CARE (rates in dollars/ per therm) | 2018 CARE (rates in dollars/ per therm) | 2018 non-CARE (rates in dollars/ per therm) | 2019 CARE (rates in dollars/ per therm) | 2019 non-CARE (rates in dollars/ per therm) | 2020 CARE (rates in dollars/ per therm) | 2020 non-CARE (rates in dollars/ per therm) | 2021 CARE (rates in dollars/ per therm) | 2021 non-CARE (rates in dollars/ per therm) |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Commercial/Industrial | N/A | 0.04946 | N/A | 0.06745 | N/A | 0.05123 | N/A | 0.06318 | N/A | 0.03504 | N/A | 0.05782 |
| Category | 2016 CARE (rates in dollars/ per therm) | 2016 non-CARE (rates in dollars/ per therm) | 2017 CARE (rates in dollars/ per therm) | 2017 non-CARE (rates in dollars/ per therm) | 2018 CARE (rates in dollars/ per therm) | 2018 non-CARE (rates in dollars/ per therm) | 2019 CARE (rates in dollars/ per therm) | 2019 non-CARE (rates in dollars/ per therm) | 2020 CARE (rates in dollars/ per therm) | 2020 non-CARE (rates in dollars/ per therm) | 2021 CARE (rates in dollars/ per therm) | 2021 non-CARE (rates in dollars/ per therm) |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Residential | 0.07607 | 0.09955 | 0.07268 | 0.09842 | 0.06977 | 0.09402 | 0.07558 | 0.10060 | 0.07423 | 0.10252 | 0.02278 | 0.07037 |
| Commercial/Industrial | 0.04779 | 0.07127 | 0.04560 | 0.07134 | 0.03990 | 0.06416 | 0.05384 | 0.07887 | 0.04888 | 0.07718 | 0.05953 | 0.10712 |
| Gas Air Conditioning | 0.07794 | 0.10142 | 0.08331 | 0.10906 | 0.07254 | 0.09680 | 0.09938 | 0.12441 | 0.09051 | 0.11880 | 0.19682 | 0.24441 |
| Gas Engine | N/A | 0.07518 | N/A | 0.06834 | N/A | 0.06150 | N/A | 0.07573 | N/A | 0.07434 | N/A | 0.09923 |
| Natural Gas Vehicle | N/A | 0.02347 | N/A | 0.02574 | N/A | 0.02425 | N/A | 0.02503 | N/A | 0.02829 | N/A | 0.04759 |
| Category | 2016 CARE (rates in dollars/ per therm) | 2016 non-CARE (rates in dollars/ per therm) | 2017 CARE (rates in dollars/ per therm) | 2017 non-CARE (rates in dollars/ per therm) | 2018 CARE (rates in dollars/ per therm) | 2018 non-CARE (rates in dollars/ per therm) | 2019 CARE (rates in dollars/ per therm) | 2019 non-CARE (rates in dollars/ per therm) | 2020 CARE (rates in dollars/ per therm) | 2020 non-CARE (rates in dollars/ per therm) | 2021 CARE (rates in dollars/ per therm) | 2021 non-CARE (rates in dollars/ per therm) |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Commercial/Industrial | N/A | 0.02811 | N/A | 0.03042 | N/A | 0.02834 | N/A | 0.03058 | N/A | 0.03330 | N/A | 0.05344 |
| Category | 2016 CARE (rates in dollars/ per therm) | 2016 non-CARE (rates in dollars/ per therm) | 2017 CARE (rates in dollars/ per therm) | 2017 non-CARE (rates in dollars/ per therm) | 2018 CARE (rates in dollars/ per therm) | 2018 non-CARE (rates in dollars/ per therm) | 2019 CARE (rates in dollars/ per therm) | 2019 non-CARE (rates in dollars/ per therm) | 2020 CARE (rates in dollars/ per therm) | 2020 non-CARE (rates in dollars/ per therm) | 2021 CARE (rates in dollars/ per therm) | 2021 non-CARE (rates in dollars/ per therm) |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Residential | 0.03984 | 0.15841 | 0.01755 | 0.14256 | 0.01587 | 0.11505 | 0.04724 | 0.10691 | 0.05606 | 0.15990 | 0.03714 | 0.14395 |
| Commercial/Industrial | 0.03984 | 0.15841 | 0.01755 | 0.14256 | 0.01587 | 0.11505 | 0.04724 | 0.10691 | 0.05606 | 0.15990 | 0.03714 | 0.14395 |
| Gas Engine | N/A | 0.15841 | N/A | 0.14256 | N/A | 0.11505 | N/A | 0.10691 | N/A | 0.15990 | N/A | 0.14395 |
| Natural Gas Vehicle | N/A | 0.15841 | N/A | 0.14256 | N/A | 0.11505 | N/A | 0.10691 | N/A | 0.15990 | N/A | 0.14395 |
| Category | 2016 CARE (rates in dollars/ per therm) | 2016 non-CARE (rates in dollars/ per therm) | 2017 CARE (rates in dollars/ per therm) | 2017 non-CARE (rates in dollars/ per therm) | 2018 CARE (rates in dollars/ per therm) | 2018 non-CARE (rates in dollars/ per therm) | 2019 CARE (rates in dollars/ per therm) | 2019 non-CARE (rates in dollars/ per therm) | 2020 CARE (rates in dollars/ per therm) | 2020 non-CARE (rates in dollars/ per therm) | 2021 CARE (rates in dollars/ per therm) | 2021 non-CARE (rates in dollars/ per therm) |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Commercial/Industrial | N/A | 0.15841 | N/A | 0.14256 | N/A | 0.11505 | N/A | 0.10691 | N/A | 0.15990 | N/A | 0.14395 |
| Category | 2016 CARE (rates in dollars/ per therm) | 2016 non-CARE (rates in dollars/ per therm) | 2017 CARE (rates in dollars/ per therm) | 2017 non-CARE (rates in dollars/ per therm) | 2018 CARE (rates in dollars/ per therm) | 2018 non-CARE (rates in dollars/ per therm) | 2019 CARE (rates in dollars/ per therm) | 2019 non-CARE (rates in dollars/ per therm) | 2020 CARE (rates in dollars/ per therm) | 2020 non-CARE (rates in dollars/ per therm) | 2021 CARE (rates in dollars/ per therm) | 2021 non-CARE (rates in dollars/ per therm) |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Residential | 0.03984 | 0.05362 | 0.01755 | 0.02947 | 0.01587 | 0.02841 | 0.04724 | 0.05815 | 0.05606 | 0.06385 | 0.03714 | 0.04621 |
| Commercial/Industrial | 0.03984 | 0.05362 | 0.01755 | 0.02947 | 0.01587 | 0.02841 | 0.04724 | 0.05815 | 0.05606 | 0.06385 | 0.03714 | 0.04621 |
| Gas Engine | N/A | 0.05362 | N/A | 0.02947 | N/A | 0.02841 | N/A | 0.05815 | N/A | 0.06385 | N/A | 0.04621 |
| Natural Gas Vehicle | N/A | 0.05362 | N/A | 0.02947 | N/A | 0.02841 | N/A | 0.05815 | N/A | 0.06385 | N/A | 0.04621 |
| Category | 2016 CARE (rates in dollars/ per therm) | 2016 non-CARE (rates in dollars/ per therm) | 2017 CARE (rates in dollars/ per therm) | 2017 non-CARE (rates in dollars/ per therm) | 2018 CARE (rates in dollars/ per therm) | 2018 non-CARE (rates in dollars/ per therm) | 2019 CARE (rates in dollars/ per therm) | 2019 non-CARE (rates in dollars/ per therm) | 2020 CARE (rates in dollars/ per therm) | 2020 non-CARE (rates in dollars/ per therm) | 2021 CARE (rates in dollars/ per therm) | 2021 non-CARE (rates in dollars/ per therm) |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Commercial/Industrial | N/A | 0.05362 | N/A | 0.02947 | N/A | 0.02841 | N/A | 0.05815 | N/A | 0.06385 | N/A | 0.04621 |
| Category | 2016 CARE (rates in dollars/ per therm) | 2016 non-CARE (rates in dollars/ per therm) | 2017 CARE (rates in dollars/ per therm) | 2017 non-CARE (rates in dollars/ per therm) | 2018 CARE (rates in dollars/ per therm) | 2018 non-CARE (rates in dollars/ per therm) | 2019 CARE (rates in dollars/ per therm) | 2019 non-CARE (rates in dollars/ per therm) | 2020 CARE (rates in dollars/ per therm) | 2020 non-CARE (rates in dollars/ per therm) | 2021 CARE (rates in dollars/ per therm) | 2021 non-CARE (rates in dollars/ per therm) |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Non-exempt | 0.00211 | 0.00966 | 0.00218 | 0.00973 | 0.00221 | 0.00976 | 0.00251 | 0.01090 | 0.00238 | 0.01077 | 0.00243 | 0.01082 |
Occupational Lead Poisoning Prevention Fee
| Category A | Number of Employees | |||
|---|---|---|---|---|
| Less than 10 | 10 to 99 | 100 to 499 | 500 or more | |
| 2025 | $0 | $440 | $882 | $2,201 |
| 2024 | $0 | $426 | $854 | $2,132 |
| 2023 | $0 | $413 | $828 | $2,068 |
| 2022 | $0 | $381 | $765 | $1,910 |
| 2021 | $0 | $365 | $733 | $1,829 |
| 2020 | $0 | $360 | $723 | $1,804 |
| 2019 | $0 | $349 | $701 | $1,749 |
| 2018 | $0 | $336 | $675 | $1,684 |
| 2017 | $0 | $328 | $658 | $1,642 |
| 2016 | $0 | $321 | $644 | $1,608 |
| Category B | Number of Employees | |||
|---|---|---|---|---|
| Less than 10 | 10 to 99 | 100 to 499 | 500 or more | |
| 2025 | $0 | $631 | $1,760 | $5,040 |
| 2024 | $0 | $611 | $1,704 | $4,881 |
| 2023 | $0 | $593 | $1,653 | $4,734 |
| 2022 | $0 | $548 | $1,527 | $4,372 |
| 2021 | $0 | $525 | $1,462 | $4,187 |
| 2020 | $0 | $518 | $1,442 | $4,130 |
| 2019 | $0 | $502 | $1,398 | $4,005 |
| 2018 | $0 | $483 | $1,346 | $3,855 |
| 2017 | $0 | $471 | $1,312 | $3,758 |
| 2016 | $0 | $461 | $1,285 | $3,680 |
Occupational Lead Poisoning Prevention Fee Historical Rates
| Number of Employees | 2008 | 2009 | 2010 | 2011 | 2012 | 2013 | 2014 | 2015 |
|---|---|---|---|---|---|---|---|---|
| Less than 10 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| 10 to 99 | $278 | $292 | $288 | $291 | $299 | $305 | $310 | $317 |
| 100 to 499 | $559 | $587 | $578 | $583 | $599 | $611 | $622 | $636 |
| 500 or more | $1,395 | $1,465 | $1,444 | $1,458 | $1,498 | $1,527 | $1,554 | $1,588 |
| Number of Employees | 2008 | 2009 | 2010 | 2011 | 2012 | 2013 | 2014 | 2015 |
|---|---|---|---|---|---|---|---|---|
| Less than 10 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| 10 to 99 | $400 | $420 | $414 | $418 | $429 | $437 | $445 | $455 |
| 100 to 499 | $1,116 | $1,172 | $1,155 | $1,166 | $1,198 | $1,221 | $1,242 | $1,269 |
| 500 or more | $3,195 | $3,355 | $3,306 | $3,337 | $3,428 | $3,494 | $3,555 | $3,633 |
Oil Spill Response, Prevention, and Administration Fees
| Effective Date | Rate Per Barrel |
|---|---|
| July 1, 2024 | $0.094 |
| July 1, 2023 – June 30, 2024 | $0.091 |
| October 1, 2021 – June 30, 2023 | $0.085 |
| January 1, 2012 – September 30, 2021 | $0.065 |
| January 20, 2003 – December 31, 2011 | $0.050 |
| September 24, 1990 – January 19, 2003 | $0.040 |
*Beginning July 1, 2023, and every July 1 thereafter, the OSPA fee will adjust based on changes in the California Consumer Price Index.
| Effective Date | Rate Per Barrel | Fee |
|---|---|---|
| September 24, 1990 – Present | $.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.
Current Prepaid MTS Rates in California Cities & Counties
Historical Prepaid MTS Rates in California Cities & Counties
Timber Yield Tax
| Effective Date | Rate on Assessed Value |
|---|---|
| January 1, 1982 – Present | 2.90% |
| June 6, 1978 to December 31, 1981 | 3.00% |
| April 1, 1977 to June 5, 1978 | 6.00% |
Underground Storage Tank Maintenance Fee
| Effective Date | Rate Per Gallon |
|---|---|
| January 1, 2015 – Present | $.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 |
Water Rights Fee
| Categories | July 1, 2019 thru June 30, 2020 | July 1, 2020 thru June 30, 2021 | July 1, 2021 thru June 30, 2022 | July 1, 2022 thru June 30, 2023 | July 1, 2023 thru June 30, 2024 | July 1, 2024 thru June 30, 2025 |
|---|---|---|---|---|---|---|
| Permit & License | $300 plus $0.085 per each acre-foot greater than 10 acre-feet | $300 plus $0.090 per each acre-foot greater than 10 acre-feet | $300 plus $0.099 per each acre-foot greater than 10 acre-feet | $300 plus $0.106 per each acre-foot greater than 10 acre-feet | $300 plus $0.109 per each acre-foot greater than 10 acre-feet | $350 plus $0.12 per each acre-foot greater than 10 acre-feet |
| Pending Application | $750 plus $0.085 per each acre-foot greater than 10 acre-feet | $750 plus $0.090 per each acre-foot greater than 10 acre-feet | $750 plus $0.099 per each acre-foot greater than 10 acre-feet | $750 plus $0.106 per each acre-foot greater than 10 acre-feet | $750 plus $0.109 per each acre-foot greater than 10 acre-feet | $750 plus $0.12 per each acre-foot greater than 10 acre-feet |
| Petition | $1,000 + $0.40 per each acre-foot up to $10,000 | $1,000 + $0.40 per each acre-foot up to $10,000 | $1,000 + $0.40 per each acre-foot up to $10,000 | $1,000 + $0.40 per each acre-foot up to $10,000 | $1,000 + $0.40 per each acre-foot up to $10,000 | $1,000 + $0.40 per each acre-foot up to $10,000 |
| Water Lease (for leases under Water Code 1020 or 1025 starting with FY 2019-20, et seq. involving water districts) | Same as Application Filing Fee except the fee shall be based on the amount of water proposed to be leased each year the lease is in effect | Same as Application Filing Fee except the fee shall be based on the amount of water proposed to be leased each year the lease is in effect | Same as Application Filing Fee except the fee shall be based on the amount of water proposed to be leased each year the lease is in effect | Same as Application Filing Fee except the fee shall be based on the amount of water proposed to be leased each year the lease is in effect | Same as Application Filing Fee except the fee shall be based on the amount of water proposed to be leased each year the lease is in effect | Same as Application Filing Fee except the fee shall be based on the amount of water proposed to be leased each year the lease is in effect |
| Projects under review for 401 certification for FERC licensing | $1,000 plus $0.50 per Kilowatt | $1,000 plus $0.61 per Kilowatt | $1,000 plus $0.669 per Kilowatt | $1,000 plus $0.717 per Kilowatt | $1,000 plus $0.717 per Kilowatt | $1,000 plus $0.717 per Kilowatt |
| Projects issued FERC licenses pursuant to 401 certification | $100 plus $0.25 per Kilowatt | $100 plus $0.30 per Kilowatt | $100 plus $0.329 per Kilowatt | $100 plus $0.353 per Kilowatt | $100 plus $0.353 per Kilowatt | $100 plus $0.353 per Kilowatt |
| Small Domestic or Livestock Pond Annual Fee | $75 | $100 | $100 | $100 | $100 | $100 |
| Small Irrigation Use Registration (SIUR) Annual Fee | $100 | $100 | $100 | $100 | $100 | $100 |
| SIUR filed with Cannabis SIUR Annual Fee with same water right Annual Fee | $50 | $50 | $50 | $50 | $50 | $50 |
| Cannabis SIUR Annual Fee | $750 | $750 | $750 | $750 | $750 | $750 |
| Cannabis SIUR with Onstream Reservoir Annual Fee | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 |
Water Rights Fee Historical Rates
| 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 | July 1, 2016 thru June 30, 2017 | July 1, 2017 thru June 30, 2018 | July 1, 2018 thru June 30, 2019 |
|---|---|---|---|---|---|---|---|
| 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 | $150 plus $0.066 per each acre-foot greater than 10 acre-feet | $150 plus $0.069 per each acre-foot greater than 10 acre-feet | $225 plus $0.073 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 | $150 plus $0.066 per each acre-foot greater than 10 acre-feet | $150 plus $0.069 per each acre-foot greater than 10 acre-feet | $750 plus $0.073 per each acre-foot greater than 10 acre-feet |
| Petition | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 |
| Water Lease (for leases under Water Code 1020 et seq. involving water districts) | $1,000 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. | $1,000 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. | $1,000 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. | $1,000 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. | $1,000 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. | $1,000 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. | $1,000 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 | $1,000 plus $0.430 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 | $100 plus $0.125 per Kilowatt | $100 plus $0.125 per Kilowatt | $100 plus $0.125 per Kilowatt |