Tax Profile – State of California
Tax Basis Rate Agency
Corporate Income and
Franchise Tax
Net income apportioned to California Corporation 8.84%
S-Corp 1.5%
Bank/Financial Corp 10.84%
S-Bank/Financial S-Corp 3.5%
Franchise Tax Board
Sales and Use Tax Receipts from sale or lease of taxable items 7.5% Board of Equalization
Unemployment Insurance First $7,000 of wages per employee per year 3.4% to 6.2% Employment Dev. Dept
Workers' Compensation
Payroll and occupation Variable depending on occupation classification Department of Industrial
Personal Income Tax Taxable personal income 1.0% to 9.55% Franchise Tax Board
Disability Insurance First $93,316 of wages 1.2% (paid by employee) Employment Dev. Dept
Finished Goods, Raw
Material, Inventory Tax
None None None
Mineral Severance Tax None None None
Inheritance Tax None None None
Employment Training Tax First $7,000 of wages per employee per year 0.1% Employment Dev. Dept
Source: 2015 California Employers' Guide (DE-44), Employment Development Department (, Franchise Tax Board (, Board of Equalization (, Department of Industrial Relations ( (Dec 2015)

Tax Profile –Yuba City / Sutter County
Tax Rate / Basis Agency / Phone
Business License1 $44.00 Standard Base Service Fee
$0.22 per $1000 gross receipts (Mfg, Retail, Wholesale)
$0.44 per $1000 gross receipts (Rental Residential & Nonresidential Property, Services, Recreation, Entertainment)
$0.77 per $1000 gross receipts (Professional)
$23.00 Fictitious Business Name $23.00 Fictitious Business Name Withdrawal $1/year SB 1186 Fee (mandatory)
City Finance Department
Transient Occupancy Tax 10% City Finance Department
Property Tax2 1.0% of taxable value / Assessed value Sutter County Assessor's Office
Source: (1) City of Yuba City Finance Department (, (2) Sutter County Assessor's Office, ( (Dec 2015)