Tax Profile

Local Tax Profile

Tax Basis Rate Agency
Business License Gross receipts $0.34 per $1,000
$0.84 per $1,000
$1.09 per $1,000
$1.68 per $1,000
Minimum $25
Maximum $3,000
City of Santa Rosa
Transient Occupancy Gross Rent 9% City of Santa Rosa
Tourism BIA - City N/A 3% City of Santa Rosa
Tourism BIA - County N/A 2% County of Sonoma
Utility Users N/A 5% PG&E
(Estimated) Ad Valorem Property Tax N/A 1.1675% plus applicable direct rate charges County of Sonoma Treasurer-Tax Collector
Sales and Use Tax (total) N/A9% 8.625% California State Board of Equalization
Sources: City of Santa RosaCalifornia State Board of Equalization, May 2017

State Tax Profile

Tax Basis Rate Agency
Corporation Income or Bank and Corporation Franchise Tax
Combined net income apportioned to California
8.84% Franchise Tax Board
Sales and Use Tax (state portion)
Receipts from sales or lease of taxable items
7.25 - 9.25%
California State Board of Equalization
Unemployment Insurance
First $7,000 of wages per employee per year
1.5 - 6.2%
Employment Development Department
Workers' Compensation
Per $100 of payroll
Varies based on job classification, workplace safety record, and insurance carrier
Department of Insurance, Department of Industrial Relations
Personal Income Tax
Taxable personal income
1.25 - 10.55%
Franchise Tax Board
Disability Insurance (employee paid)
Taxable wage limit for withholding of $90,669
1.2% Employment Development Department
Employment Training
First $7,000 of wages per employee per year
0.1% Employment Development Department
Sources: California Investment Guide, California Employment Development Department, June 2012.