Alert from California Department of Tax and Fee Administration
ALERT
Taxpayers affected by California Fires or other California Disasters — please refer to our State of Emergency Tax Relief page for instructions on how to apply for relief.
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California Electronic Cigarette Excise Tax (CECET)
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.
* 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.
** 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
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 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
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
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.
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
Emergency Telephone Users Surcharge and Prepaid 911 Surcharge for Telecommunication Service Suppliers
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)
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
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
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.
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)
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
ALPINE NATURAL GAS
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
PACIFIC GAS & ELECTRIC
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
SAN DIEGO GAS & ELECTRIC CO.
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
SAN DIEGO GAS & ELECTRIC CO. – Noncore
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
SOUTHERN CALIFORNIA GAS CO. – Core
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
SOUTHERN CALIFORNIA GAS CO. – Noncore
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
SOUTHWEST GAS CORPORATION Southern California Territory – Core
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
SOUTHWEST GAS CORPORATION Southern California Territory – Noncore
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
Northern CA/So. Lake Tahoe Territory – Core
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
Northern CA/So. Lake Tahoe Territory – Noncore
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
WEST COAST GAS CO.
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
ALPINE NATURAL GAS
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
PACIFIC GAS & ELECTRIC
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
SAN DIEGO GAS & ELECTRIC CO. – Core
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
SAN DIEGO GAS & ELECTRIC CO. – Noncore
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
SOUTHERN CALIFORNIA GAS CO. – Core
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
SOUTHERN CALIFORNIA GAS CO. – Noncore
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
SOUTHWEST GAS CORPORATION Southern California Territory – Core
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
SOUTHWEST GAS CORPORATION Southern California Territory – Noncore
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
Northern CA/So. Lake Tahoe Territory – Core
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
Northern CA/So. Lake Tahoe Territory – Noncore
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
WEST COAST GAS CO.
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
2016
$0
$321
$644
$1,608
2017
$0
$328
$658
$1,642
2018
$0
$336
$675
$1,684
2019
$0
$349
$701
$1,749
2020
$0
$360
$723
$1,804
2021
$0
$365
$733
$1,829
2022
$0
$381
$765
$1,910
2023
$0
$413
$828
$2,068
2024
$0
$426
$854
$2,132
Category B
Number of Employees
Less than 10
10 to 99
100 to 499
500 or more
2016
$0
$461
$1,285
$3,680
2017
$0
$471
$1,312
$3,758
2018
$0
$483
$1,346
$3,855
2019
$0
$502
$1,398
$4,005
2020
$0
$518
$1,442
$4,130
2021
$0
$525
$1,462
$4,187
2022
$0
$548
$1,527
$4,372
2023
$0
$593
$1,653
$4,734
2024
$0
$611
$1,704
$4,881
Occupational Lead Poisoning Prevention Fee Historical Rates
Category A
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
Category B
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
Oil Spill Prevention and Administration Fee
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.
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.
Prepaid Mobile Telephony Services (MTS) Surcharge Rates