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

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

Local Tax Profile