Taxes

 

Tax Profile – City / County
Tax Basis Rate (year) Agency/Phone
Business License
Class A –
Professional Services 

Gross Receipts>
< $100,000>
Calculated Tax>
Gross Receipts>
> $100,000

min $75

varies

max $510  

City of Benicia Finance Department
(707) 746-4225
Business License
Class B – 
Retailing, Hotel or Motel, Other Services 

Gross Receipts 
< $100,000
Calculated Tax
Gross Receipts 
> $100,000

min $65

varies 

max $510  

City of BeniciaFinance Department 
(707) 746-4225
Business License
Class C – 
All Other Businesses/Industrial & Manufacturing 
Gross Receipts 
< $100,000
Calculated Tax
Gross Receipts 
> $100,000
min $55

varies 

max $510  

City of BeniciaFinance Department 
(707) 746-4225 
Transient Occupancy Rent charged by the hotel/motel operator 9.0% City of Benicia Finance Department
(707) 746-4225
Utility Electricity/Gas 4.0% City of Benicia Finance Department
(707) 746-4225 UUTInfo.org
Property General   Geo Bond       Assessed Districts 1%   Assessed value of property = $100,000/approx. .015   Landscape & Lighting   City of Benicia Finance Department
(707) 746-4225
Communication Services Telecommunications   Video, including CATV and IP-TV 3.5% City of Benicia Finance Department
(707) 746-4225 UUTInfo.org
 Source and Date:  City of Benicia Office of Economic Development, March 2013

 

State Tax Profile – California
Tax Basis Rate Agency
Corporate Income and Franchise Tax

Net income apportioned to California

C-Corporation 8.84% S-Corp 1.5% Bank / Financial C-Corp 10.84% Financial S-Corp 3.5% Franchise Tax Board
Sales and Use Tax

Receipts from sale or lease of taxable items

7.625%
(State Tax: 7.5%
County Tax: 0.125%)
 
Board of Equalization
Unemployment Insurance First $7,000 of wages per employee per year 1.5% (new employers up to 3 years) to 6.2% based on employers experience Employment Development Department
Worker’s Compensation
Insurance
Payroll and occupation Variable depending on occupation classification Department of Industrial Relations
Personal Income Tax Taxable personal income Based on employee’s W-4 or DE-4 Franchise Tax Board
Disability Insurance First $95,585 1% (paid by employee) Employment Development Department
Employment Training Tax First $7,000 of wages per employee per year Based on employee’s W-4 or DE-4 Employment Development Department
Finished Goods, Raw
Material, Inventory Tax
None None None
Mineral Severance Tax None None None
Inheritance Tax None None None
Sources: California Board of Equalization, City & County Sales & Use Tax Rates 2013 http://www.boe.ca.gov/pdf/pub71.pdf, Employment Development Department, 2012 California Employers’ Guide DE-44 http://www.edd.ca.gov/pdf_pub_ctr/de44.pdf (as of July 2013)