Tax Rates — Special Taxes and Fees Español

Alcoholic Beverage Tax

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)

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

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

Cannabis Excise Tax
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

Cannabis Excise Tax
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.

Cultivation Tax
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

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.

911 and 988 Surcharges
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

  1. 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.
  2. 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) N/A N/A 0.75% N/A

Notes

  1. Assembly Bill 1717 (Stats. 2014, Ch. 885) added the prepaid mobile telephony services surcharge effective January 1, 2016, to January 1, 2020.
  2. 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.

Integrated Waste Management Fee (Solid Waste)

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

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

Lithium Extraction Excise Tax — Applicable tax (per metric ton extracted)
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

  1. 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

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

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

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

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
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
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
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
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
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
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
Small Domestic or Livestock Pond Annual Fee $75 $100 $100 $100 $100
Small Irrigation Use Registration (SIUR) Annual Fee $100 $100 $100 $100 $100
SIUR filed with Cannabis SIUR Annual Fee with same water right Annual Fee $50 $50 $50 $50 $50
Cannabis SIUR Annual Fee $750 $750 $750 $750 $750
Cannabis SIUR with Onstream Reservoir Annual Fee $1,000 $1,000 $1,000 $1,000 $1,000

Water Rights Fee Historical Rates

Water Rights Fee
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