Tax Rates – Special Taxes and Fees

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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

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 Excise Tax
Effective Date Excise Tax Rate
of Average Market Price
Mark-Up Rate*
for Arm's Length Transactions
January 1, 2018 – Present 15% 60%

* The mark-up rate is determined by the CDTFA on a biannual basis in six-month intervals.

Cultivation Tax
Effective Date Cannabis Flower Cannabis Leaves Fresh Cannabis Plant*
January 1, 2018 – Present $9.25 per dry-weight ounce $2.75 per dry-weight ounce $1.29 per ounce

Beginning January 1, 2020, the CDTFA is required to annually adjust the cultivation tax rates for inflation.

* All fresh cannabis plants must be weighed within two hours of harvesting.

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 License Fees
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 Other Tobacco Products
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

Electronic Waste Recycling Fee
Categories 2005 to 2008 2009 to 2010 2011 to 2012 2013 to 2016 January 1, 2017 – Present
More than four inches but less than 15 inches $6 $8 $6 $3 $5
At least 15 inches but less than 35 inches $8 $16 $8 $4 $6
35 inches or more $10 $25 $10 $5 $7

This rate section is for telecommunication service suppliers and direct sellers registered and reporting to CDTFA 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 2016-2018 January 1, 2019 – 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% 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

* 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 more information on the statewide surcharges imposed by the California Public Utilities Commission, please visit their telecommunications surcharge page.

Energy Resources Surcharge (Electrical)
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.

Fuel Taxes

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

Sales Tax Rate for Aircraft Jet Fuel (April 2010 – Present)

Effective Date Rate Per Gallon
November 1, 2017 $.36
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.

Sales Tax Rate for Diesel Fuel (April 2010 – Present)

Effective Date Diesel Fuel Tax Component b Rate Per Gallon
July 1, 2019 $.360 $.400 $.760
July 1, 2018 $.360 $.340 $.700
November 1, 2017 $.360 $.210 $.570
July 1, 2017 $.160 $.210 $.370
July 1, 2016 $.160 $.240 $.400
July 1, 2015 $.130 $.320 $.450
July 1, 2014 $.110 $.337 $.447
July 1, 2013 $.100 $.353 $.453
January 1, 2013 $.100 $.345 $.445
July 1, 2012 $.100 $.305 $.405
January 1, 2012 $.130 $.305 $.435
July 1, 2011 $.130 $.217 $.347
January 1, 2011 $.180 $.217 $.397
January 1, 2010 $.180 $.193 $.373
January 1, 2009 $.180 $.257 $.437
January 1, 2008 $.180 $.186 $.366
January 1, 2007 $.180 $.187 $.367
January 1, 2006 $.180 $.150 $.330
January 1, 2005 $.180 $.115 $.295
January 1, 2004 $.180 $.098 $.278
January 1, 2003 $.180 $.083 $.263
January 1, 2002 $.180 $.102 $.282
January 1, 2001 $.180 $.091 $.271
January 1, 2000 $.180 $.070 $.250
January 1, 1999 $.180 $.071 $.251
January 1, 1998 $.180 $.083 $.263
July 1, 1995 $.180 $.0 $.180

Sales Tax Rate for Diesel Fuel (April 2010 – Present)

Effective Date Rate Per Gallon
July 1, 2019 $0.473 (excludes AV gas)
November 1, 2017 $0.417 (excludes AV Gas)
July 1, 2017 $0.297 (excludes AV Gas)
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

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

Sales Tax Rate for Motor Vehicle Fuel (April 2010 – Present)

Aviation Gasoline (AV Gas)

Effective Date Rate Per Gallon
January 1, 2002 – Present $0.18

Effective Date: July 1, 2019

Categories Gasoline Diesel
Federal Fuel Tax $.184 $.244
State Fuel Tax $.473 $.360
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.

Includes Diesel prior to 7/1/95

Effective Date Rate Per Gallon
July 1, 1995 – Present $.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 – Present $.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 – Present $.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 – Present $.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 – Present $.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 – Present) 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

Volume Generated 2014 2015 2016 2017 2018 2019
Less than 5 tons $0 $0 $0 $0 $0 $0
5 to 24.9 tons $212 $217 $220 $224 $230 $239
25 to 49.9 tons $1,698 $1,736 $1,758 $1,795 $1,842 $1,913
50 to 249.9 tons $4,246 $4,339 $4,395 $4,488 $4,604 $4,783
250 to 499.9 tons $21,230 $21,695 $21,975 $22,440 $23,020 $23,915
500 to 999.9 tons $42,460 $43,390 $43,950 $44,880 $46,040 $47,830
1000 to 1999.9 tons $63,690 $65,085 $65,925 $67,320 $69,060 $71,745
2000 tons or more $84,920 $86,780 $87,900 $89,760 $92,080 $95,660

Generator Fee
Generator Size 2008 2009 2010 2011 2012 2013 2014
Less than 5 tons $0 $0 $0 $0 $0 $0 $0
5 to 24.9 tons $191 $200 $197 $199 $205 $209 $212
25 to 49.9 tons $1,526 $1,603 $1,580 $1,594 $1,638 $1,669 $1,698
50 to 249.9 tons $3,815 $4,007 $3,949 $3,986 $4,094 $4,173 $4,246
250 to 499.9 tons $19,075 $20,035 $19,745 $19,930 $20,470 $20,865 $21,230
500 to 999.9 tons $38,150 $40,070 $39,490 $39,860 $40,940 $41,730 $42,460
1000 to 1999.9 tons $57,225 $60,105 $59,235 $59,790 $61,410 $62,595 $63,690
2000 tons or more $76,300 $80,140 $78,980 $79,720 $81,880 $83,460 $84,920

Waste Type 2014 2015 2016 2017 2018 2019
Exempt waste $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Non-RCRA hazardous waste (including asbestos) * $21.48 $21.95 $22.23 $22.70 $23.29 $24.19
Non-RCRA hazardous waste generated in a cleanup action (excluding asbestos) * $5.72 $5.72 $5.72 $5.72 $5.72 $5.72
RCRA hazardous waste or hazardous waste not elsewhere classified $53.21 $54.37 $55.07 $56.23 $57.68 $59.92
RCRA hazardous waste treated to be a non-RCRA or nonhazardous waste * $21.48 $21.95 $22.23 $22.70 $23.29 $24.19
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 $5.72
Mining waste * $17.12 $17.50 $17.72 $18.09 $18.56 $19.28
Extremely/restricted hazardous waste $263.40 $269.18 $272.64 $278.38 $285.56 $296.64
Incineration/dechlorination residue $6.59 $6.73 $6.82 $6.96 $7.14 $7.42

* 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
Waste Type 2008 2009 2010 2011 2012 2013 2014
Exempt waste $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Non-RCRA hazardous waste (including asbestos) * $19.30 $20.27 $19.98 $20.16 $20.71 $21.11 $21.48
Non-RCRA hazardous waste generated in a cleanup action (excluding asbestos) * $5.72 $5.72 $5.72 $5.72 $5.72 $5.72 $5.72
RCRA hazardous waste or hazardous waste not elsewhere classified $47.81 $50.21 $49.48 $49.95 $51.30 $52.29 $53.21
RCRA hazardous waste treated to be a non-RCRA or nonhazardous waste * $19.30 $20.27 $19.98 $20.16 $20.71 $21.11 $21.48
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 $5.72 $5.72
Mining waste * $15.39 $16.16 $15.92 $16.07 $16.51 $16.83 $17.12
Extremely/restricted hazardous waste $236.70 $248.58 $244.96 $247.26 $253.98 $258.88 $263.40
Incineration/dechlorination residue $5.92 $6.21 $6.12 $6.18 $6.35 $6.47 $6.59

* 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.

Full Permit 2014 2015 2016 2017 2018 2019
Disposal $305,280 $311,970 $315,980 $322,640 $330,970 $343,810
Large Onsite Treatment $91,584 $93,591 $94,794 $96,792 $99,291 $103,143
Large Offsite Treatment $91,584 $93,591 $94,794 $96,792 $99,291 $103,143
Small Treatment $61,056 $62,394 $63,196 $64,528 $66,194 $68,762
Mini Treatment $15,264 $15,599 $15,799 $16,132 $16,549 $17,191
Large Storage $61,056 $62,394 $63,196 $64,528 $66,194 $68,762
Small Storage $30,528 $31,197 $31,598 $32,264 $33,097 $34,381
Mini Storage $7,632 $7,799 $7,900 $8,066 $8,274 $8,595
Standardized Permit 1998-2019
Series A $11,730
Series B $5,497
Series C $4,617
Series C – Small Quantity $2,308
Post-closure Permit 1998-2019
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 2014 2015 2016 2017 2018 2019
Permit-by-Rule $1,482 $1,514 $1,533 $1,565 $1,605 $1,667
Conditional Exemption $38 $38 $38 $38 $38 $38
Conditional Authorization * $1,482 $1,514 $1,533 $1,565 $1,605 $1,667

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

Facility Fee
Full Permit 2008 2009 2010 2011 2012 2013 2014
Disposal $274,340 $288,120 $283,920 $286,590 $294,380 $300,050 $305,280
Large Onsite Treatment $82,302 $86,436 $85,176 $85,977 $88,314 $90,015 $91,584
Large Offsite Treatment $82,302 $86,436 $85,176 $85,977 $88,314 $90,015 $91,584
Small Treatment $54,868 $57,624 $56,784 $57,318 $58,876 $60,010 $61,056
Mini Treatment $13,717 $14,406 $14,196 $14,330 $14,719 $15,003 $15,264
Large Storage $54,868 $57,624 $56,784 $57,318 $58,876 $60,010 $61,056
Small Storage $27,434 $28,812 $28,392 $28,659 $29,438 $30,005 $30,528
Mini Storage $6,859 $7,203 $7,098 $7,165 $7,360 $7,501 $7,632
Standardized Permit 1998-2014
Series A $11,730
Series B $5,497
Series C $4,617
Series C – Small Quantity $2,308
Post-closure Permit 1998-2014
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 2008 2009 2010 2011 2012 2013 2014
Permit-by-Rule $1,331 $1,398 $1,378 $1,391 $1,429 $1,457 $1,482
Conditional Exemption $38 $38 $38 $38 $38 $38 $38
 
Conditional Authorization * $1,331 $1,398 $1,378 $1,391 $1,429 $1,457 $1,482

* This fixed treatment fee is generally billed by the local CUPA (Certified Unified Local Agency)

Land Disposal 2012 2013 2014 2015 2016 2017*
Large Disposal $568,467 $579,421 $589,520 $602,442 $610,183 N/A
Medium Disposal $330,983 $337,361 $343,241 $350,765 $355,272 N/A
Small Disposal $155,206 $158,197 $160,954 $164,482 $166,596 N/A
Storage and/or Treatment 2012 2013 2014 2015 2016 2017*
Large Storage/Treatment $112,198 $114,360 $116,353 $118,903 $120,431 N/A
Medium Storage/Treatment $57,971 $59,088 $60,118 $61,436 $62,225 N/A
Small Storage/Treatment $31,789 $32,402 $32,967 $33,690 $34,123 N/A
Transportable Treatment Unit 2012 2013 2014 2015 2016 2017*
Large Transportable Treatment $112,198 $114,360 $116,353 $118,903 $120,431 N/A
Medium Transportable Treatment $56,097 $57,178 $58,175 $59,450 $60,214 N/A
Small Transportable Treatment $24,311 $24,779 $25,211 $25,764 $26,095 N/A
Incinerators 2012 2013 2014 2015 2016 2017*
Large Incinerator $340,335 $346,893 $352,939 $360,675 $365,310 N/A
Medium Incinerator $198,216 $202,036 $205,557 $210,063 $212,762 N/A
Small Incinerator $93,496 $95,298 $96,959 $99,084 $100,357 N/A
Standardized Permit 2012 2013 2014 2015 2016 2017*
Series A $47,751 $48,671 $49,519 $50,604 $51,254 N/A
Series B $29,811 $30,385 $30,915 $31,593 $31,999 N/A
Series C $7,943 $8,096 $8,237 $8,418 $8,526 N/A
Series C – Small Quantity $7,943 $8,096 $8,237 $8,418 $8,526 N/A
Post-closure Permit 2012 2013 2014 2015 2016 2017*
Large $56,097 $57,178 $58,175 $59,450 $60,214 N/A
Medium $33,661 $34,310 $34,908 $35,673 $36,131 N/A
Small $14,957 $15,245 $15,511 $15,851 $16,055 N/A

* Effective 9/13/16 the CDTFA no longer collects this fee. SB 839 (Stats. 2016, Ch. 340)

Number of Employees 2014 2015 2016 2017 2018 2019
1 to 49 $0 $0 $0 $0 $0 $0
50 to 74 $302 $309 $313 $320 $328 $341
75 to 99 $531 $543 $550 $562 $577 $599
100 to 249 $1,057 $1,080 $1,094 $1,117 $1,146 $1,190
250 to 499 $2,267 $2,317 $2,347 $2,396 $2,458 $2,553
500 to 999 $4,233 $4,326 $4,382 $4,474 $4,590 $4,768
1000 or more $14,363 $14,678 $14,867 $15,181 $15,573 $16,177

Environmental Fee
Number of Employees 2008 2009 2010 2011 2012 2013 2014
1 to 49 $0 $0 $0 $0 $0 $0 $0
50 to 74 $270 $284 $280 $283 $291 $297 $302
75 to 99 $476 $500 $493 $498 $512 $522 $531
100 to 249 $950 $998 $983 $992 $1,019 $1,039 $1,057
250 to 499 $2,037 $2,139 $2,108 $2,128 $2,186 $2,228 $2,267
500 to 999 $3,803 $3,994 $3,936 $3,973 $4,081 $4,160 $4,233
1000 or more $12,908 $13,556 $13,358 $13,484 $13,850 $14,117 $14,363

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

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.

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 $0.00

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 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)
ALPINE NATURAL GAS
Residential 0.04960 0.10250 0.05100 0.09020 0.04280 0.09410
Commercial/Retail N/A 0.10250 N/A 0.09020 N/A 0.09410
PACIFIC GAS & ELECTRIC
Residential 0.06743 0.09580 0.06321 0.08849 0.06478 0.09047
Small Commercial 0.01826 0.04670 0.01704 0.04232 0.01750 0.04319
Large Commercial 0.06905 0.09750 0.06576 0.09104 0.06973 0.09542
Industrial (G-NT-Distribution) N/A 0.04650 N/A 0.04228 N/A 0.04351
Industrial (G-NT-Transmission/Backbone) N/A 0.03710 N/A 0.03359 N/A 0.03439
Natural Gas Vehicle N/A 0.03090 N/A 0.02770 N/A 0.02811
Liquid Natural Gas N/A 0.03090 N/A 0.02770 N/A 0.02811
SAN DIEGO GAS & ELECTRIC CO.
Residential 0.04553 0.06658 0.05951 0.06758 0.03029 0.05491
Commercial/Industrial 0.05133 0.07238 0.05149 0.05956 0.04148 0.06610
Natural Gas Vehicle N/A 0.02427 N/A 0.01260 N/A 0.02660
Noncore
Commercial/Industrial N/A 0.06745 N/A 0.05123 N/A 0.06318
SOUTHERN CALIFORNIA GAS CO.
Core
Residential 0.07268 0.09842 0.06977 0.09402 0.07558 0.10060
Commercial/Industrial 0.04560 0.07134 0.03990 0.06416 0.05384 0.07887
Gas Air Conditioning 0.08331 0.10906 0.07254 0.09680 0.09938 0.12441
Gas Engine N/A 0.06834 N/A 0.06150 N/A 0.07573
Natural Gas Vehicle N/A 0.02574 N/A 0.02425 N/A 0.02503
Noncore
Commercial/Industrial N/A 0.03042 N/A 0.02834 N/A 0.03058
SOUTHWEST GAS CORPORATION
Southern California Territory
Core
Residential 0.01755 0.14256 0.01587 0.11505 0.04724 0.10691
Commercial/Industrial 0.01755 0.14256 0.01587 0.11505 0.04724 0.10691
Gas Engine N/A 0.14256 N/A 0.11505 N/A 0.10691
Natural Gas Vehicle N/A 0.14256 N/A 0.11505 N/A 0.10691
Noncore
Commercial/Industrial N/A 0.14256 N/A 0.11505 N/A 0.10691
Northern CA/So. Lake Tahoe Territory
Core
Residential 0.01755 0.02947 0.01587 0.02841 0.04724 0.05815
Commercial/Industrial 0.01755 0.02947 0.01587 0.02841 0.04724 0.05815
Gas Engine N/A 0.02947 N/A 0.02841 N/A 0.05815
Natural Gas Vehicle N/A 0.02947 N/A 0.02841 N/A 0.05815
Noncore
Commercial/Industrial N/A 0.02947 N/A 0.02841 N/A 0.05815
WEST COAST GAS CO.
Non-exempt 0.00218 0.00973 0.00221 0.00976 0.00251 0.01090

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.
Core
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 Natural Gas Vehicle N/A
Noncore
Commercial/Industrial N/A 0.02734 N/A 0.03656 Commercial/Industrial N/A
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

Occupational Lead Poisoning Prevention Fee
Number of Employees 2014 2015 2016 2017 2018 2019
Category A
Less than 10 $0 $0 $0 $0 $0 $0
10 to 99 $310 $317 $321 $328 $336 $349
100 to 499 $622 $636 $644 $658 $675 $701
500 or more $1,554 $1,588 $1,608 $1,642 $1,684 $1,749
Category B
Less than 10 $0 $0 $0 $0 $0 $0
10 to 99 $445 $455 $461 $471 $483 $502
100 to 499 $1,242 $1,269 $1,285 $1,312 $1,346 $1,398
500 or more $3,555 $3,633 $3,680 $3,758 $3,855 $4,005

Occupational Lead Poisoning Prevention Fee
Number of Employees 2008 2009 2010 2011 2012 2013 2014
Category A
Less than 10 $0 $0 $0 $0 $0 $0 $0
10 to 99 $278 $292 $288 $291 $299 $305 $310
100 to 499 $559 $587 $578 $583 $599 $611 $622
500 or more $1,395 $1,465 $1,444 $1,458 $1,498 $1,527 $1,554
Category B
Less than 10 $0 $0 $0 $0 $0 $0 $0
10 to 99 $400 $420 $414 $418 $429 $437 $445
100 to 499 $1,116 $1,172 $1,155 $1,166 $1,198 $1,221 $1,242
500 or more $3,195 $3,355 $3,306 $3,337 $3,428 $3,494 $3,555

Oil Spill Prevention and Administration Fee
Effective Date Rate Per Barrel
January 1, 2012 – Present $.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 – Present $.25 Not collected currently.
Fund maximum reached with January 1991 filing.

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%

Water Rights Fee
Categories 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 $0.063 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 $0.063 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
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.
Projects under review for 401 certification for FERC licensing $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

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) $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 $0.342 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
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