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, 2020 – Present 15% 80%
January 1, 2018 – December 31, 2019 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, 2022 – Present $10.08 per dry-weight ounce $3.00 per dry-weight ounce $1.41 per ounce
January 1, 2020 to 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.

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

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, 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

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

This rate section is for telecommunication service suppliers and direct sellers registered and reporting to CDTFA under the Emergency Telephone Users Surcharge Program. For information on the local charge rates, see Prepaid MTS Local Charges

Emergency Telephone Users Surcharge and Prepaid 911 Surcharge for Telecommunication Service Suppliers
Surcharge Rates 2008-2013 2014-2015 2016-2018 2019 January 1, 2020 – Present
Emergency telephone users surcharge amount for each access line a service user subscribes for use in California, and for each retail transaction of prepaid mobile telephony services purchased in this state. N/A N/A N/A N/A $0.30
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% N/A
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 N/A

Notes

    *Senate Bill 96 (Stats.2019, Ch. 54) amends the Emergency Telephone Users Surcharge from a percentage-based surcharge to a flat rate surcharge amount effective January 1, 2020.

    ** 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.

For the tax on insurers program, the agency's responsibilities include issuing deficiency assessments, refunds, and evaluating appeals. For detailed information regarding rates, please contact the Department of Insurance at 1-800-927-4357 or visit their website at www.insurance.ca.gov.

Integrated Waste Management Fee (Solid Waste)
Categories January 1, 1990 – June 30, 1990
Rate Per Ton
July 1, 1990 – June 30, 1994
Rate Per Ton
July 1, 1994 – June 30, 2002
Rate Per Ton
July 1, 2002 – Present
Rate Per Ton
Solid Waste $0.50 $0.75 $1.34 $1.40
Nonhazardous Wood Waste $0.75 $0.75 $0.75 $0.75

Lead-Acid Battery Fees
Battery Fee Type April 1, 2017
to March 31, 2022
Effective April 1, 2022
California Battery Fee $1.00 $2.00
Manufacturer Battery Fee $1.00 $2.00

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

ALPINE NATURAL GAS
Category 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) 2022 CARE (rates in dollars/ per therm) 2022 non-CARE (rates in dollars/ per therm)
Residential 0.04290 0.08730 0.04540 0.08970 0.027025 0.05410
Commercial/Retail N/A 0.08730 N/A 0.08970 N/A 0.05410
PACIFIC GAS & ELECTRIC
Category 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) 2022 CARE (rates in dollars/ per therm) 2022 non-CARE (rates in dollars/ per therm)
Residential 0.01015 0.03651 0.02959 0.07021 0.06215 0.10346
Small Commercial 0.03225 0.05861 0.03585 0.07647 0.02106 0.06237
Large Commercial 0.02234 0.04870 0.02477 0.06539 0.01480 0.05611
Industrial (G-NT-Distribution)N/A 0.05871 N/A 0.07656 N/A 0.06270
Industrial (G-NT-Transmission/ Backbone) N/A 0.03728 N/A 0.05305 N/A 0.04920
Natural Gas Vehicle N/A 0.02857 N/A 0.04308 N/A 0.04380
Liquid Natural Gas N/A 0.02857 N/A 0.04308 N/A 0.04380
SAN DIEGO GAS & ELECTRIC CO.
Category 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) 2022 CARE (rates in dollars/ per therm) 2022 non-CARE (rates in dollars/ per therm)
Residential 0.04092 0.06970 0.00584 0.05761 0.04035 0.09557
Commercial/Industrial 0.01227 0.04105 0.00545 0.05722 0.04920 0.10443
Natural Gas Vehicle N/A 0.03265 N/A 0.06114 N/A 0.11353
SAN DIEGO GAS & ELECTRIC CO. – Noncore
Category 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) 2022 CARE (rates in dollars/ per therm) 2022 non-CARE (rates in dollars/ per therm)
Commercial/Industrial N/A 0.03504 N/A 0.05782 N/A 0.11160
SOUTHERN CALIFORNIA GAS CO. – Core
Category 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) 2022 CARE (rates in dollars/ per therm) 2022 non-CARE (rates in dollars/ per therm)
Residential 0.07423 0.10252 0.02278 0.07037 0.02241 0.07682
Commercial/Industrial 0.04888 0.07718 0.05953 0.10712 0.05821 0.11262
Gas Air Conditioning 0.09051 0.11880 0.19682 0.24441 0.19220 0.24661
Gas Engine N/A 0.07434 N/A 0.09923 N/A 0.10494
Natural Gas Vehicle N/A 0.02829 N/A 0.04759 N/A 0.05441
SOUTHERN CALIFORNIA GAS CO. – Noncore
Category 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) 2022 CARE (rates in dollars/ per therm) 2022 non-CARE (rates in dollars/ per therm)
Commercial/Industrial N/A 0.03330 N/A 0.05344 N/A 0.06014
SOUTHWEST GAS CORPORATION Southern California Territory – Core
Category 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) 2022 CARE (rates in dollars/ per therm) 2022 non-CARE (rates in dollars/ per therm)
Residential 0.05606 0.15990 0.03714 0.14395 0.03595 0.16288
Commercial/Industrial 0.05606 0.15990 0.03714 0.14395 0.03595 0.16288
Gas Engine N/A 0.15990 N/A 0.14395 N/A 0.16288
Natural Gas Vehicle N/A 0.15990 N/A 0.14395 N/A 0.16288
SOUTHWEST GAS CORPORATION Southern California Territory – Noncore
Category 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) 2022 CARE (rates in dollars/ per therm) 2022 non-CARE (rates in dollars/ per therm)
Commercial/Industrial N/A 0.15990 N/A 0.14395 N/A 0.16288
Northern CA/So. Lake Tahoe Territory – Core
Category 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) 2022 CARE (rates in dollars/ per therm) 2022 non-CARE (rates in dollars/ per therm)
Residential 0.05606 0.06385 0.03714 0.04621 0.03595 0.05245
Commercial/Industrial 0.05606 0.06385 0.03714 0.04621 0.03595 0.05245
Gas Engine N/A 0.06385 N/A 0.04621 N/A 0.05245
Natural Gas Vehicle N/A 0.06385 N/A 0.04621 N/A 0.05245
Northern CA/So. Lake Tahoe Territory – Noncore
Category 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) 2022 CARE (rates in dollars/ per therm) 2022 non-CARE (rates in dollars/ per therm)
Commercial/Industrial N/A 0.06385 N/A 0.04621 N/A 0.05245
WEST COAST GAS CO.
Category 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) 2022 CARE (rates in dollars/ per therm) 2022 non-CARE (rates in dollars/ per therm)
Non-exempt 0.00238 0.01077 0.00243 0.01082 0.00251 0.01046

ALPINE NATURAL GAS
Category 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) 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)
Residential 0.02990 0.06120 0.04020 0.07890 0.04960 0.10250 0.05100 0.09020 0.04280 0.09410
Commercial/Retail N/A 0.06120 N/A 0.07890 N/A 0.10250 N/A 0.09020 N/A 0.09410
PACIFIC GAS & ELECTRIC
Category 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) 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)
Residential 0.06634 0.08898 0.08026 0.10197 0.06743 0.09580 0.06321 0.08849 0.06478 0.09047
Small Commercial 0.02129 0.04441 0.02117 0.04472 0.02200 0.04371 0.01704 0.04232 0.01750 0.04319
Large Commercial 0.07388 0.09743 0.08102 0.10273 0.06905 0.09750 0.06576 0.09104 0.06973 0.09542
Industrial (G-NT-Distribution) N/A 0.04349 N/A 0.04379 N/A 0.04650 N/A 0.04228 N/A 0.04351
Industrial (G-NT-Transmission/ Backbone) N/A 0.03488 N/A 0.03222 N/A 0.03710 N/A 0.03359 N/A 0.03439
Natural Gas Vehicle N/A 0.02602 N/A 0.02433 N/A 0.03090 N/A 0.02770 N/A 0.02811
Liquid Natural Gas N/A 0.02602 N/A 0.02433 N/A 0.03090 N/A 0.02770 N/A 0.02811
SAN DIEGO GAS & ELECTRIC CO. – Core
Category 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) 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)
Residential 0.04383 0.08288 0.03555 0.07226 0.04553 0.06658 0.05951 0.06758 0.03029 0.05491
Commercial/Industrial 0.01095 0.05000 0.01814 0.05485 0.05133 0.07238 0.05149 0.05956 0.04148 0.06610
Natural Gas Vehicle N/A 0.04589 N/A 0.04191 N/A 0.02427 N/A 0.01260 N/A 0.02660
SAN DIEGO GAS & ELECTRIC CO. – Noncore
Category 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) 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)
Commercial/Industrial N/A 0.04830 N/A 0.04946 N/A 0.06745 N/A 0.05123 N/A 0.06318
SOUTHERN CALIFORNIA GAS CO. – Core
Category 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) 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)
Residential 0.07526 0.10738 0.07607 0.09955 0.07268 0.09842 0.06977 0.09402 0.07558 0.10060
Commercial/Industrial 0.04572 0.07784 0.04779 0.07127 0.04560 0.07134 0.03990 0.06416 0.05384 0.07887
Gas Air Conditioning 0.07449 0.10661 0.07794 0.10142 0.08331 0.10906 0.07254 0.09680 0.09938 0.12441
Gas Engine N/A 0.08154 N/A 0.07518 N/A 0.06834 N/A 0.06150 N/A 0.07573
Natural Gas Vehicle N/A 0.03212 Natural Gas Vehicle N/A N/A 0.02574 N/A 0.02425 N/A 0.02503
SOUTHERN CALIFORNIA GAS CO. – Noncore
Category 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) 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)
Commercial/Industrial N/A 0.03656 Commercial/Industrial N/A N/A 0.03042 N/A 0.02834 N/A 0.03058
SOUTHWEST GAS CORPORATION Southern California Territory – Core
Category 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) 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)
Residential 0.04474 0.10346 0.03984 0.15841 0.01755 0.14256 0.01587 0.11505 0.04724 0.10691
Commercial/Industrial 0.04474 0.10346 0.03984 0.15841 0.01755 0.14256 0.01587 0.11505 0.04724 0.10691
Gas Engine N/A 0.10346 N/A 0.15841 N/A 0.14256 N/A 0.11505 N/A 0.10691
Natural Gas Vehicle N/A 0.10346 N/A 0.15841 N/A 0.14256 N/A 0.11505 N/A 0.10691
SOUTHWEST GAS CORPORATION Southern California Territory – Noncore
Category 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) 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)
Commercial/Industrial N/A 0.10346 N/A 0.15841 N/A 0.14256 N/A 0.11505 N/A 0.10691
Northern CA/So. Lake Tahoe Territory – Core
Category 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) 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)
Residential 0.04474 0.05803 0.03984 0.05362 0.01755 0.02947 0.01587 0.02841 0.04724 0.05815
Commercial/Industrial 0.04474 0.05803 0.03984 0.05362 0.01755 0.02947 0.01587 0.02841 0.04724 0.05815
Gas Engine N/A 0.05803 N/A 0.05362 N/A 0.02947 N/A 0.02841 N/A 0.05815
Natural Gas Vehicle N/A 0.05803 N/A 0.05362 N/A 0.02947 N/A 0.02841 N/A 0.05815
Northern CA/So. Lake Tahoe Territory – Noncore
Category 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) 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)
Commercial/Industrial N/A 0.05803 N/A 0.05362 N/A 0.02947 N/A 0.02841 N/A 0.05815
WEST COAST GAS CO.
Category 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) 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)
Non-exempt 0.00226 0.00981 0.00211 0.00966 0.00218 0.00973 0.00221 0.00976 0.00251 0.01090

Category A
Number of Employees 2016 2017 2018 2019 2020 2021 2022
Less than 10 $0 $0 $0 $0 $0 $0 $0
10 to 99 $321 $328 $336 $349 $360 $365 $381
100 to 499 $644 $658 $675 $701 $723 $733 $765
500 or more $1,608 $1,642 $1,684 $1,749 $1,804 $1,829 $1,910
Category B
Number of Employees 2016 2017 2018 2019 2020 2021 2022
Less than 10 $0 $0 $0 $0 $0 $0 $0
10 to 99 $461 $471 $483 $502 $518 $525 $548
100 to 499 $1,285 $1,312 $1,346 $1,398 $1,442 $1,462 $1,527
500 or more $3,680 $3,758 $3,855 $4,005 $4,130 $4,187 $4,372

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 Prevention and Administration Fee
Effective Date Rate Per Barrel
October 1, 2021 – Present $0.085
January 1, 2012 $0.065
January 20, 2003 $0.050
September 24, 1990 $0.040
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%

Underground Storage Tank Maintenance Fee
Effective Date Rate Per Gallon
January 1, 2015 – Present $.020
January 1, 2014 $.014
January 1, 2010 $.020
January 1, 2006 $.014
January 1, 2005 $.013
January 1, 1997 $.012
January 1, 1996 $.009
January 1, 1995 $.007
January 1, 1991 $.006

Water Rights Fee
Categories July 1, 2017 thru June 30, 2018 July 1, 2018 thru June 30, 2019 July 1, 2019 thru June 30, 2020 July 1, 2020 thru June 30, 2021 July 1, 2021 thru June 30, 2022
Permit & License $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 $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
Pending Application $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 $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
Petition $1,000 $1,000 $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) $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. 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 $0.430 per Kilowatt $1,000 plus $0.430 per Kilowatt $1,000 plus $0.50 per Kilowatt $1,000 plus $0.61 per Kilowatt $1,000 plus $0.669 per Kilowatt
Projects issued FERC licenses pursuant to 401 certification $100 plus $0.125 per Kilowatt $100 plus $0.125 per Kilowatt $100 plus $0.25 per Kilowatt $100 plus $0.30 per Kilowatt $100 plus $0.329 per Kilowatt
Small Domestic or Livestock Pond Annual Fee N/A N/A $75 $100 $100
Small Irrigation Use Registration (SIUR) Annual Fee N/A N/A $100 $100 $100
SIUR filed with Cannabis SIUR Annual Fee with same water right Annual Fee N/A N/A $50 $50 $50
Cannabis SIUR Annual Fee N/A N/A $750 $750 $750
Cannabis SIUR with Onstream Reservoir Annual Fee N/A N/A $1,000 $1,000 $1,000

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
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
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
Petition $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.
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
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

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
July 1, 2022 $0.410
July 1, 2021 $0.389
July 1, 2020 $0.385
November 1, 2017 $0.36

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 Rate Per Gallon
July 1, 2016 $0.16
July 1, 2015 $0.13
July 1, 2014 $0.11
July 1, 2012 $0.10
July 1, 2011 $0.13
July 1, 1995 $0.18

Effective Date Diesel Fuel Tax Component b Rate Per Gallon
July 1, 2022 $0.410 $0.443 $0.853
July 1, 2021 $0.389 $0.338 $0.727
July 1, 2020 $0.385 $0.410 $0.795
July 1, 2019 $0.360 $0.400 $0.760
July 1, 2018 $0.360 $0.340 $0.700
November 1, 2017 $0.360 $0.210 $0.570
July 1, 2017 $0.160 $0.210 $0.370

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

Effective Date Diesel Fuel Tax Component b Rate Per Gallon
July 1, 2016 $0.160 $0.240 $0.400
July 1, 2015 $0.130 $0.320 $0.450
July 1, 2014 $0.110 $0.337 $0.447
July 1, 2013 $0.100 $0.353 $0.453
January 1, 2013 $0.100 $0.345 $0.445
July 1, 2012 $0.100 $0.305 $0.405
January 1, 2012 $0.130 $0.305 $0.435
July 1, 2011 $0.130 $0.217 $0.347
January 1, 2011 $0.180 $0.217 $0.397
January 1, 2010 $0.180 $0.193 $0.373
January 1, 2009 $0.180 $0.257 $0.437
January 1, 2008 $0.180 $0.186 $0.366
January 1, 2007 $0.180 $0.187 $0.367
January 1, 2006 $0.180 $0.150 $0.330
January 1, 2005 $0.180 $0.115 $0.295
January 1, 2004 $0.180 $0.098 $0.278
January 1, 2003 $0.180 $0.083 $0.263
January 1, 2002 $0.180 $0.102 $0.282
January 1, 2001 $0.180 $0.091 $0.271
January 1, 2000 $0.180 $0.070 $0.250
January 1, 1999 $0.180 $0.071 $0.251
January 1, 1998 $0.180 $0.083 $0.263
July 1, 1995 $0.180 $0.0 $0.180

Effective Date Rate Per Gallon
July 1, 2022 $0.539 (excludes AV gas)
July 1, 2021 $0.511 (excludes AV gas)
July 1, 2020 $0.505 (excludes AV gas)
July 1, 2019 $0.473 (excludes AV gas)
November 1, 2017 $0.417 (excludes AV Gas)
July 1, 2017 $0.297 (excludes AV Gas)

Effective Date Rate Per Gallon
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, 2022

Categories Gasoline Diesel
Federal Fuel Tax $0.184 $0.244
State Fuel Tax $0.539 $0.410
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
January 1, 1994 - Present $0.180
January 1, 1993 $0.170
January 1, 1992 $0.160
January 1, 1991 $0.150
August 1, 1990 $0.140
January 1, 1983 $0.090
July 1, 1953 $0.070
July 1, 1947 $0.045
July 1, 1937 $0.030

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, Dimethyl Ether and Dimethyl Ether-Liquefied Petroleum Gas Blends*
Effective Date Rate Per Gallon
October 1, 1966 – Present $0.060
October 1, 1963 $0.070
January 1, 1959 $0.060

*Includes dimethyl ether (DME) and dimethyl ether-liquefied petroleum gas blends (DME-LPG blends) effective 7/1/2021 (Assembly Bill 2663, stats. 2020 ch.117). Prior to 7/1/2021, DME and DME-LPG blends were subject to the use fuel tax rate.

Compressed Natural Gas

Effective Date Rate Per 126.67 Cubic Feet or 5.66 Pounds*
January 1, 2015 – Present $0.0887
January 1, 1971 $0.070

*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.

Liquid Natural Gas
Effective Date Rate Per 6.06 Pounds*
January 1, 2015 – Present $0.1017
January 1, 1971 $0.060

*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

The new generation and handling fee became effective January 1, 2022 due to Senate Bill 158. This new fee replaces the generator fee that was repealed.

Volume Generated 2022
Less than 5 tons $0
5 tons or more $49.25 per ton or portion of a ton per site for 5 or more tons of hazardous waste

The hazardous waste generator fee is repealed and replaced with a new generation and handling fee effective January 1, 2022 (Senate Bill 158).

Volume Generated 2016 2017 2018 2019 2020 2021
Less than 5 tons $0 $0 $0 $0 $0 $0
5 to 24.9 tons $220 $224 $230 $239 $247 $250
25 to 49.9 tons $1,758 $1,795 $1,842 $1,913 $1,973 $2,000
50 to 249.9 tons $4,395 $4,488 $4,604 $4,783 $4,932 $5,000
250 to 499.9 tons $21,975 $22,440 $23,020 $23,915 $24,660 $25,000
500 to 999.9 tons $43,950 $44,880 $46,040 $47,830 $49,320 $50,000
1000 to 1999.9 tons $65,925 $67,320 $69,060 $71,745 $73,980 $75,000
2000 tons or more $87,900 $89,760 $92,080 $95,660 $98,640 $100,000

Generator Fee
Generator Size 2008 2009 2010 2011 2012 2013 2014 2015
Less than 5 tons $0 $0 $0 $0 $0 $0 $0 $0
5 to 24.9 tons $191 $200 $197 $199 $205 $209 $212 $217
25 to 49.9 tons $1,526 $1,603 $1,580 $1,594 $1,638 $1,669 $1,698 $1,736
50 to 249.9 tons $3,815 $4,007 $3,949 $3,986 $4,094 $4,173 $4,246 $4,339
250 to 499.9 tons $19,075 $20,035 $19,745 $19,930 $20,470 $20,865 $21,230 $21,695
500 to 999.9 tons $38,150 $40,070 $39,490 $39,860 $40,940 $41,730 $42,460 $43,390
1000 to 1999.9 tons $57,225 $60,105 $59,235 $59,790 $61,410 $62,595 $63,690 $65,085
2000 tons or more $76,300 $80,140 $78,980 $79,720 $81,880 $83,460 $84,920 $86,780

Waste Type 2016 2017 2018 2019 2020 2021 2022
Exempt waste $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Non-RCRA hazardous waste (including asbestos) $22.23 $22.70 $23.29 $24.19 $24.94 $25.29 $26.41
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 $55.07 $56.23 $57.68 $59.92 $61.79 $62.64 $65.42
RCRA hazardous waste treated to be a non-RCRA or nonhazardous waste $22.23 $22.70 $23.29 $24.19 $24.94 $25.29 $26.41
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 $17.72 $18.09 $18.56 $19.28 $19.88 $20.16 $21.05
Extremely/restricted hazardous waste $272.64 $278.38 $285.56 $296.64 $305.88 $310.10 $323.84
Incineration/dechlorination residue $6.82 $6.96 $7.14 $7.42 $7.65 $7.75 $8.10

* 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.

** The hazardous waste disposal fee ends on June 30, 2022 (Senate Bill 158).

Disposal Fee
Waste Type 2008 2009 2010 2011 2012 2013 2014 2015
Exempt waste $0.00 $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 $21.95
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 $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 $54.37
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 $21.95
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 $5.72
Mining waste * $15.39 $16.16 $15.92 $16.07 $16.51 $16.83 $17.12 $17.72
Extremely/restricted hazardous waste $236.70 $248.58 $244.96 $247.26 $253.98 $258.88 $263.40 $269.18
Incineration/dechlorination residue $5.92 $6.21 $6.12 $6.18 $6.35 $6.47 $6.59 $6.73

* 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 2016 2017 2018 2019 2020 2021 - 6/30/2022 7/1/2022 - 6/30/2023
Disposal $315,980 $322,640 $330,970 $343,810 $354,530 $359,430 $949,100
Large Onsite Treatment $94,794 $96,792 $99,291 $103,143 $106,359 $107,829 $284,730
Large Offsite Treatment $94,794 $96,792 $99,291 $103,143 $106,359 $107,829 $284,730
Small Treatment $63,196 $64,528 $66,194 $68,762 $70,906 $71,886 $189,820
Mini Treatment $15,799 $16,132 $16,549 $17,191 $17,727 $17,972 $47,455
Large Storage $63,196 $64,528 $66,194 $68,762 $70,906 $71,886 $189,820
Small Storage $31,598 $32,264 $33,097 $34,381 $35,453 $35,943 $94,910
Mini Storage $7,900 $8,066 $8,274 $8,595 $8,863 $8,986 $23,728
Standardized Permit 1998 - 6/30/22 7/1/2022 - 6/30/23
Series A $11,730 $55,280
Series B $5,497 $25,910
Series C $4,617 $21,760
Series C – Small Quantity $2,308 $10,880
Post-closure Permit 1998 - 6/30/22 7/1/2022 - 6/30/23
Large < 5 years $17,175 $80,940
Large 5 years or more $10,300 $48,550
Medium < 5 years $11,450 $53,960
Medium 5 years or more $6,100 $28,750
Small < 5 years $5,725 $26,980
Small 5 years or more $3,050 $14,375
Transportable Treatment 2016 2017 2018 2019 2020 2021 2022
Permit-by-Rule $1,533 $1,565 $1,605 $1,667 $1,719 $1,743 $4,600
Conditional Exemption $38 $38 $38 $38 $38 $38 $180
Conditional Authorization * $1,533 $1,565 $1,605 $1,667 $1,719 $1,743 $4,600

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 2015
Disposal $274,340 $288,120 $283,920 $286,590 $294,380 $300,050 $305,280 $311,970
Large Onsite Treatment $82,302 $86,436 $85,176 $85,977 $88,314 $90,015 $91,584 $93,591
Large Offsite Treatment $82,302 $86,436 $85,176 $85,977 $88,314 $90,015 $91,584 $93,591
Small Treatment $54,868 $57,624 $56,784 $57,318 $58,876 $60,010 $61,056 $62,394
Mini Treatment $13,717 $14,406 $14,196 $14,330 $14,719 $15,003 $15,264 $15,599
Large Storage $54,868 $57,624 $56,784 $57,318 $58,876 $60,010 $61,056 $62,394
Small Storage $27,434 $28,812 $28,392 $28,659 $29,438 $30,005 $30,528 $31,197
Mini Storage $6,859 $7,203 $7,098 $7,165 $7,360 $7,501 $7,632 $7,799
Standardized Permit 1998-2015
Series A $11,730
Series B $5,497
Series C $4,617
Series C – Small Quantity $2,308
Post-closure Permit 1998-2015
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 2015
Permit-by-Rule $1,331 $1,398 $1,378 $1,391 $1,429 $1,457 $1,482 $1,514
Conditional Exemption $38 $38 $38 $38 $38 $38 $38 $38
Conditional Authorization * $1,331 $1,398 $1,378 $1,391 $1,429 $1,457 $1,482 $1,514

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

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

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 2016 2017 2018 2019 2020 2021 2022
1 to 49 $0 $0 $0 $0 $0 $0 $0
50 to 74 $313 $320 $328 $341 $352 $357 $0
75 to 99 $550 $562 $577 $599 $618 $627 $0
100 to 249 $1,094 $1,117 $1,146 $1,190 $1,227 $1,244 $1,261
250 to 499 $2,347 $2,396 $2,458 $2,553 $2,633 $2,669 $2,706
500 to 999 $4,382 $4,474 $4,590 $4,768 $4,917 $4,985 $16,000
1000 or more $14,867 $15,181 $15,573 $16,177 $16,681 $16,911 $54,100

Environmental Fee
Number of Employees 2008 2009 2010 2011 2012 2013 2014 2015
1 to 49 $0 $0 $0 $0 $0 $0 $0 $0
50 to 74 $270 $284 $280 $283 $291 $297 $302 $309
75 to 99 $476 $500 $493 $498 $512 $522 $531 $543
100 to 249 $950 $998 $983 $992 $1,019 $1,039 $1,057 $1,080
250 to 499 $2,037 $2,139 $2,108 $2,128 $2,186 $2,228 $2,267 $2,317
500 to 999 $3,803 $3,994 $3,936 $3,973 $4,081 $4,160 $4,233 $4,326
1000 or more $12,908 $13,556 $13,358 $13,484 $13,850 $14,117 $14,363 $14,678