What will California not tax?
California finds so many ways to tax us. I thought it might be interesting to see the many ways they tax you and how they have changed over time. Here is a list of all the California fees and taxes to date. This does not include all the ways they tax and add fees to things like property tax special assessments, fees on tickets, non-compliance fees like the straw ban, fees for things like paper bag bans, and the 100’s of other ways they take your money. Even with all these fees, the state is still hungry for money and unfortunately, they typically get it because of the one-party rule. How much of your money do they have to take before you get upset?
Oh, here are just a few things they are trying to pass and have wanted to pass, taxes on texting, taxes on Uber, taxes on salt, taxes on the miles you drive, taxes on going to the bathroom (ok maybe not but it is probably coming). Point is, when is it enough? Never for our one-party state.
Tax Rates – Special Taxes and Fees
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 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 | ||
|---|---|---|
| Rate: 15% of Average Market Price | ||
| Transaction Type | Basis for Calculation | Mark-Up Rate* Effective 1/1/2018 – Present |
| Arm’s Length Transaction | Wholesale cost of the cannabis or cannabis products, plus a mark-up. | 60% |
| Non-Arm’s Length Transaction | Retailer’s gross receipts | Not applicable |
* The mark-up rate is determined by the CDTFA on a biannual basis in six-month intervals.
| Cultivation Tax | |
|---|---|
| Category | Rates* Effective 1/1/2018 |
| Cannabis Flowers | $9.25 per dry-weight ounce |
| Cannabis Leaves | $2.75 per dry-weight ounce |
| Fresh Cannabis Plant | $1.29 per ounce** |
*Beginning January 1, 2020, the CDTFA is required to annually adjust the cultivation tax rates for inflation.
**All fresh cannabis plants must be weighed within two hours of harvesting and without any further processing.
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 | Other Tobacco Products |
| 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
| Electronic Waste Recycling Fee | |||||
|---|---|---|---|---|---|
| Categories | 2005 to 2008 | 2009 to 2010 | 2011 to 2012 | 2013 to 2016 | January 1, 2017 – Present |
| More than four inches but less than 15 inches | $6 | $8 | $6 | $3 | $5 |
| At least 15 inches but less than 35 inches | $8 | $16 | $8 | $4 | $6 |
| 35 inches or more | $10 | $25 | $10 | $5 | $7 |
Emergency Telephone Users Surcharge and Prepaid 911 Surcharge for Telecommunication Service Suppliers
This rate section is for telecommunication service suppliers and direct sellers registered and reporting to CDTFA under the Emergency Telephone Users Surcharge Program. If you are registered for a Prepaid Mobile Telephony Services Surcharge account, visit the Prepaid Mobile Telephony Services Surcharge section of this page.
| Emergency Telephone Users Surcharge and Prepaid 911 Surcharge for Telecommunication Service Suppliers | ||||
|---|---|---|---|---|
| Surcharge Rates | 2008-2013 | 2014-2015 | 2016-2018 | January 1, 2019 – Present |
| 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 |
* 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)
| 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. |
|
Fuel Taxes
Aircraft Jet Fuel
| Effective Date | Rate Per Gallon |
|---|---|
| December 1, 1969 – Present | $.02 |
Diesel Fuel Tax
| Effective Date | Rate Per Gallon |
|---|---|
| November 1, 2017 | $.36 |
| July 1, 2016 | $.16 |
| July 1, 2015 | $.13 |
| July 1, 2014 | $.11 |
| July 1, 2012 | $.10 |
| July 1, 2011 | $.13 |
| July 1, 1995 | $.18 |
Note: Biodiesel, waste vegetable oil (wvo), and straight vegetable oil (svo) are taxed at the same rate as diesel fuel.
International Fuel Tax Agreement (IFTA) including CA Interstate User Diesel Fuel Tax (DI) Program
| Effective Date | Diesel Fuel Tax | Component b | Rate Per Gallon |
|---|---|---|---|
| July 1, 2018 | $.360 | $.340 | $.700 |
| November 1, 2017 | $.360 | $.210 | $.570 |
| July 1, 2017 | $.160 | $.210 | $.370 |
| July 1, 2016 | $.160 | $.240 | $.400 |
| July 1, 2015 | $.130 | $.320 | $.450 |
| July 1, 2014 | $.110 | $.337 | $.447 |
| July 1, 2013 | $.100 | $.353 | $.453 |
| January 1, 2013 | $.100 | $.345 | $.445 |
| July 1, 2012 | $.100 | $.305 | $.405 |
| January 1, 2012 | $.130 | $.305 | $.435 |
| July 1, 2011 | $.130 | $.217 | $.347 |
| January 1, 2011 | $.180 | $.217 | $.397 |
| January 1, 2010 | $.180 | $.193 | $.373 |
| January 1, 2009 | $.180 | $.257 | $.437 |
| January 1, 2008 | $.180 | $.186 | $.366 |
| January 1, 2007 | $.180 | $.187 | $.367 |
| January 1, 2006 | $.180 | $.150 | $.330 |
| January 1, 2005 | $.180 | $.115 | $.295 |
| January 1, 2004 | $.180 | $.098 | $.278 |
| January 1, 2003 | $.180 | $.083 | $.263 |
| January 1, 2002 | $.180 | $.102 | $.282 |
| January 1, 2001 | $.180 | $.091 | $.271 |
| January 1, 2000 | $.180 | $.070 | $.250 |
| January 1, 1999 | $.180 | $.071 | $.251 |
| January 1, 1998 | $.180 | $.083 | $.263 |
| July 1, 1995 | $.180 | $.0 | $.180 |
Motor Vehicle Fuel Tax (Operative On or After January 1, 2002)
| Effective Date | Rate Per Gallon |
|---|---|
| November 1, 2017 | $0.417 (excludes AV Gas) |
| July 1, 2017 | $0.297 (excludes AV Gas) |
| 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 |
Historical Rates for the Motor Vehicle Fuel License Tax (Operative through December 31, 2001)
| 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 |
Tax & Fees Included in the Retail Price of a Gallon of Motor Fuel
Effective Date: July 1, 2018
| Categories | Gasoline | Diesel |
|---|---|---|
| Federal Fuel Tax | $.184 | $.244 |
| State Fuel Tax | $.417 | $.360 |
| 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.
- List of Sales Tax Rates by City and County
- Regulation 1598, Motor Vehicle and Aircraft Fuels (explains how the sales tax is calculated for motor fuel)
- Prepayment Rate on Sales Tax for Fuels
- Applicable Sales Tax Rates for Motor Vehicle and Diesel Fuel
Use Fuel Tax
Includes Diesel prior to 7/1/95
| Effective Date | Rate Per Gallon |
|---|---|
| July 1, 1995 – Present | $.18 |
| January 1, 1994 | $.18 |
| January 1, 1993 | $.17 |
| January 1, 1992 | $.16 |
| January 1, 1991 | $.15 |
| August 1, 1990 | $.14 |
| January 1, 1983 | $.09 |
| July 1, 1953 | $.07 |
| July 1, 1947 | $.045 |
| July 1, 1937 | $.03 |
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
| Effective Date | Rate Per Gallon |
|---|---|
| October 1, 1966 – Present | $.06 |
| October 1, 1963 | $.07 |
| January 1, 1959 | $.06 |
Compressed Natural Gas
| Effective Date | Rate Per 126.67 Cubic Feet or 5.66 Pounds* |
|---|---|
| January 1, 2015 – Present | $.0887 |
| January 1, 1971 | $.07 |
*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.
Liquefied Natural Gas
| Effective Date | Rate Per 6.06 Pounds* |
|---|---|
| January 1, 2015 – Present | $.1017 |
| January 1, 1971 | $.06 |
*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
Generator Fee
| Volume Generated | 2014 | 2015 | 2016 | 2017 | 2018 | 2019 |
|---|---|---|---|---|---|---|
| Less than 5 tons | $0 | $0 | $0 | $0 | $0 | $0 |
| 5 to 24.9 tons | $212 | $217 | $220 | $224 | $230 | $239 |
| 25 to 49.9 tons | $1,698 | $1,736 | $1,758 | $1,795 | $1,842 | $1,913 |
| 50 to 249.9 tons | $4,246 | $4,339 | $4,395 | $4,488 | $4,604 | $4,783 |
| 250 to 499.9 tons | $21,230 | $21,695 | $21,975 | $22,440 | $23,020 | $23,915 |
| 500 to 999.9 tons | $42,460 | $43,390 | $43,950 | $44,880 | $46,040 | $47,830 |
| 1000 to 1999.9 tons | $63,690 | $65,085 | $65,925 | $67,320 | $69,060 | $71,745 |
| 2000 tons or more | $84,920 | $86,780 | $87,900 | $89,760 | $92,080 | $95,660 |
Generator Fee Historical Rates
| Generator Fee | |||||||
|---|---|---|---|---|---|---|---|
| Generator Size | 2008 | 2009 | 2010 | 2011 | 2012 | 2013 | 2014 |
| Less than 5 tons | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| 5 to 24.9 tons | $191 | $200 | $197 | $199 | $205 | $209 | $212 |
| 25 to 49.9 tons | $1,526 | $1,603 | $1,580 | $1,594 | $1,638 | $1,669 | $1,698 |
| 50 to 249.9 tons | $3,815 | $4,007 | $3,949 | $3,986 | $4,094 | $4,173 | $4,246 |
| 250 to 499.9 tons | $19,075 | $20,035 | $19,745 | $19,930 | $20,470 | $20,865 | $21,230 |
| 500 to 999.9 tons | $38,150 | $40,070 | $39,490 | $39,860 | $40,940 | $41,730 | $42,460 |
| 1000 to 1999.9 tons | $57,225 | $60,105 | $59,235 | $59,790 | $61,410 | $62,595 | $63,690 |
| 2000 tons or more | $76,300 | $80,140 | $78,980 | $79,720 | $81,880 | $83,460 | $84,920 |
Disposal Fee
| Waste Type | 2014 | 2015 | 2016 | 2017 | 2018 | 2019 |
|---|---|---|---|---|---|---|
| Exempt waste | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 |
| Non-RCRA hazardous waste (including asbestos) * | $21.48 | $21.95 | $22.23 | $22.70 | $23.29 | $24.19 |
| Non-RCRA hazardous waste generated in a cleanup action (excluding asbestos) * | $5.72 | $5.72 | $5.72 | $5.72 | $5.72 | $5.72 |
| RCRA hazardous waste or hazardous waste not elsewhere classified | $53.21 | $54.37 | $55.07 | $56.23 | $57.68 | $59.92 |
| RCRA hazardous waste treated to be a non-RCRA or nonhazardous waste * | $21.48 | $21.95 | $22.23 | $22.70 | $23.29 | $24.19 |
| 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 |
| Mining waste * | $17.12 | $17.50 | $17.72 | $18.09 | $18.56 | $19.28 |
| Extremely/restricted hazardous waste | $263.40 | $269.18 | $272.64 | $278.38 | $285.56 | $296.64 |
| Incineration/dechlorination residue | $6.59 | $6.73 | $6.82 | $6.96 | $7.14 | $7.42 |
* 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.
Disposal Fee Historical Rates
| Disposal Fee | |||||||
|---|---|---|---|---|---|---|---|
| Waste Type | 2008 | 2009 | 2010 | 2011 | 2012 | 2013 | 2014 |
| Exempt waste | $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 |
| 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 | $47.81 | $50.21 | $49.48 | $49.95 | $51.30 | $52.29 | $53.21 |
| 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 |
| 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 * | $15.39 | $16.16 | $15.92 | $16.07 | $16.51 | $16.83 | $17.12 |
| Extremely/restricted hazardous waste | $236.70 | $248.58 | $244.96 | $247.26 | $253.98 | $258.88 | $263.40 |
| Incineration/dechlorination residue | $5.92 | $6.21 | $6.12 | $6.18 | $6.35 | $6.47 | $6.59 |
* 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.
Facility Fee
| Full Permit | 2014 | 2015 | 2016 | 2017 | 2018 | 2019 |
|---|---|---|---|---|---|---|
| Disposal | $305,280 | $311,970 | $315,980 | $322,640 | $330,970 | $343,810 |
| Large Onsite Treatment | $91,584 | $93,591 | $94,794 | $96,792 | $99,291 | $103,143 |
| Large Offsite Treatment | $91,584 | $93,591 | $94,794 | $96,792 | $99,291 | $103,143 |
| Small Treatment | $61,056 | $62,394 | $63,196 | $64,528 | $66,194 | $68,762 |
| Mini Treatment | $15,264 | $15,599 | $15,799 | $16,132 | $16,549 | $17,191 |
| Large Storage | $61,056 | $62,394 | $63,196 | $64,528 | $66,194 | $68,762 |
| Small Storage | $30,528 | $31,197 | $31,598 | $32,264 | $33,097 | $34,381 |
| Mini Storage | $7,632 | $7,799 | $7,900 | $8,066 | $8,274 | $8,595 |
| Standardized Permit | 1998-2019 |
|---|---|
| Series A | $11,730 |
| Series B | $5,497 |
| Series C | $4,617 |
| Series C – Small Quantity | $2,308 |
| Postclosure Permit | 1998-2019 |
|---|---|
| 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 | 2014 | 2015 | 2016 | 2017 | 2018 | 2019 |
|---|---|---|---|---|---|---|
| Permit-by-Rule | $1,482 | $1,514 | $1,533 | $1,565 | $1,605 | $1,667 |
| Conditional Exemption | $38 | $38 | $38 | $38 | $38 | $38 |
| Conditional Authorization * | $1,482 | $1,514 | $1,533 | $1,565 | $1,605 | $1,667 |
* This fixed treatment fee is generally billed by the local CUPA (Certified Unified Local Agency)
Facility Fee Historical Rates
| Facility Fee | |||||||
|---|---|---|---|---|---|---|---|
| Full Permit | 2008 | 2009 | 2010 | 2011 | 2012 | 2013 | 2014 |
| Disposal | $274,340 | $288,120 | $283,920 | $286,590 | $294,380 | $300,050 | $305,280 |
| Large Onsite Treatment | $82,302 | $86,436 | $85,176 | $85,977 | $88,314 | $90,015 | $91,584 |
| Large Offsite Treatment | $82,302 | $86,436 | $85,176 | $85,977 | $88,314 | $90,015 | $91,584 |
| Small Treatment | $54,868 | $57,624 | $56,784 | $57,318 | $58,876 | $60,010 | $61,056 |
| Mini Treatment | $13,717 | $14,406 | $14,196 | $14,330 | $14,719 | $15,003 | $15,264 |
| Large Storage | $54,868 | $57,624 | $56,784 | $57,318 | $58,876 | $60,010 | $61,056 |
| Small Storage | $27,434 | $28,812 | $28,392 | $28,659 | $29,438 | $30,005 | $30,528 |
| Mini Storage | $6,859 | $7,203 | $7,098 | $7,165 | $7,360 | $7,501 | $7,632 |
| Standardized Permit | 1998-2014 |
|---|---|
| Series A | $11,730 |
| Series B | $5,497 |
| Series C | $4,617 |
| Series C – Small Quantity | $2,308 |
| Postclosure Permit | 1998-2014 |
|---|---|
| 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 |
|---|---|---|---|---|---|---|---|
| Permit-by-Rule | $1,331 | $1,398 | $1,378 | $1,391 | $1,429 | $1,457 | $1,482 |
| Conditional Exemption | $38 | $38 | $38 | $38 | $38 | $38 | $38 |
| Conditional Authorization * | $1,331 | $1,398 | $1,378 | $1,391 | $1,429 | $1,457 | $1,482 |
* This fixed treatment fee is generally billed by the local CUPA (Certified Unified Local Agency)
Activity Fee
| 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 |
| Postclosure 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)
Environmental Fee
| Number of Employees | 2014 | 2015 | 2016 | 2017 | 2018 | 2019 |
|---|---|---|---|---|---|---|
| 1 to 49 | $0 | $0 | $0 | $0 | $0 | $0 |
| 50 to 74 | $302 | $309 | $313 | $320 | $328 | $341 |
| 75 to 99 | $531 | $543 | $550 | $562 | $577 | $599 |
| 100 to 249 | $1,057 | $1,080 | $1,094 | $1,117 | $1,146 | $1,190 |
| 250 to 499 | $2,267 | $2,317 | $2,347 | $2,396 | $2,458 | $2,553 |
| 500 to 999 | $4,233 | $4,326 | $4,382 | $4,474 | $4,590 | $4,768 |
| 1000 or more | $14,363 | $14,678 | $14,867 | $15,181 | $15,573 | $16,177 |
Environmental Fee Historical Rates
| Environmental Fee | |||||||
|---|---|---|---|---|---|---|---|
| Number of Employees | 2008 | 2009 | 2010 | 2011 | 2012 | 2013 | 2014 |
| 1 to 49 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| 50 to 74 | $270 | $284 | $280 | $283 | $291 | $297 | $302 |
| 75 to 99 | $476 | $500 | $493 | $498 | $512 | $522 | $531 |
| 100 to 249 | $950 | $998 | $983 | $992 | $1,019 | $1,039 | $1,057 |
| 250 to 499 | $2,037 | $2,139 | $2,108 | $2,128 | $2,186 | $2,228 | $2,267 |
| 500 to 999 | $3,803 | $3,994 | $3,936 | $3,973 | $4,081 | $4,160 | $4,233 |
| 1000 or more | $12,908 | $13,556 | $13,358 | $13,484 | $13,850 | $14,117 | $14,363 |
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 |
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.
Lead-Acid Battery Fees
| Lead-Acid Battery Fees | ||
|---|---|---|
| April 1, 2017 to March 31, 2022 |
Effective April 1, 2022 | |
| California Battery Fee | $1.00 | $2.00 |
| Manufacturer Battery Fee | $1.00 | $0.00 |
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
| Natural Gas Surcharge | ||||||
|---|---|---|---|---|---|---|
| Category | 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) |
| ALPINE NATURAL GAS | ||||||
| Residential | 0.04960 | 0.10250 | 0.05100 | 0.09020 | 0.04280 | 0.09410 |
| Commercial/Retail | N/A | 0.10250 | N/A | 0.09020 | N/A | 0.09410 |
| PACIFIC GAS & ELECTRIC | ||||||
| Residential | 0.06743 | 0.09580 | 0.06321 | 0.08849 | 0.06478 | 0.09047 |
| Small Commercial | 0.01826 | 0.04670 | 0.01704 | 0.04232 | 0.01750 | 0.04319 |
| Large Commercial | 0.06905 | 0.09750 | 0.06576 | 0.09104 | 0.06973 | 0.09542 |
| Industrial (G-NT -Distribution) | N/A | 0.04650 | N/A | 0.04228 | N/A | 0.04351 |
| Industrial (G-NT-Transmission/Backbone) | N/A | 0.03710 | N/A | 0.03359 | N/A | 0.03439 |
| Natural Gas Vehicle | N/A | 0.03090 | N/A | 0.02770 | N/A | 0.02811 |
| Liquid Natural Gas | N/A | 0.03090 | N/A | 0.02770 | N/A | 0.02811 |
| SAN DIEGO GAS & ELECTRIC CO. | ||||||
| Residential | 0.04553 | 0.06658 | 0.05951 | 0.06758 | 0.03029 | 0.05491 |
| Commercial/Industrial | 0.05133 | 0.07238 | 0.05149 | 0.05956 | 0.04148 | 0.06610 |
| Natural Gas Vehicle | N/A | 0.02427 | N/A | 0.01260 | N/A | 0.02660 |
| Noncore | ||||||
| Commercial/Industrial | N/A | 0.06745 | N/A | 0.05123 | N/A | 0.06318 |
| SOUTHERN CALIFORNIA GAS CO. Core |
||||||
| Residential | 0.07268 | 0.09842 | 0.06977 | 0.09402 | 0.07558 | 0.10060 |
| Commercial/Industrial | 0.04560 | 0.07134 | 0.03990 | 0.06416 | 0.05384 | 0.07887 |
| Gas Air Conditioning | 0.08331 | 0.10906 | 0.07254 | 0.09680 | 0.09938 | 0.12441 |
| Gas Engine | N/A | 0.06834 | N/A | 0.06150 | N/A | 0.07573 |
| Natural Gas Vehicle | N/A | 0.02574 | N/A | 0.02425 | N/A | 0.02503 |
| Noncore | ||||||
| Commercial/Industrial | N/A | 0.03042 | N/A | 0.02834 | N/A | 0.03058 |
| SOUTHWEST GAS CORPORATION Southern California Territory Core |
||||||
| Residential | 0.01755 | 0.14256 | 0.01587 | 0.11505 | 0.04724 | 0.10691 |
| Commercial/Industrial | 0.01755 | 0.14256 | 0.01587 | 0.11505 | 0.04724 | 0.10691 |
| Gas Engine | N/A | 0.14256 | N/A | 0.11505 | N/A | 0.10691 |
| Natural Gas Vehicle | N/A | 0.14256 | N/A | 0.11505 | N/A | 0.10691 |
| Noncore | ||||||
| Commercial/Industrial | N/A | 0.14256 | N/A | 0.11505 | N/A | 0.10691 |
| Northern CA/So. Lake Tahoe Territory Core |
||||||
| Residential | 0.01755 | 0.02947 | 0.01587 | 0.02841 | 0.04724 | 0.05815 |
| Commercial/Industrial | 0.01755 | 0.02947 | 0.01587 | 0.02841 | 0.04724 | 0.05815 |
| Gas Engine | N/A | 0.02947 | N/A | 0.02841 | N/A | 0.05815 |
| Natural Gas Vehicle | N/A | 0.02947 | N/A | 0.02841 | N/A | 0.05815 |
| Noncore | ||||||
| Commercial/Industrial | N/A | 0.02947 | N/A | 0.02841 | N/A | 0.05815 |
| WEST COAST GAS CO. | ||||||
| Non-exempt | 0.00218 | 0.00973 | 0.00221 | 0.00976 | 0.00251 | 0.01090 |
Natural Gas Surcharge Historical Rates
| Category | 2014 CARE (rates in dollars/ per therm) | 2014 non-CARE (rates in dollars/ per therm) | 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) |
|---|---|---|---|---|---|---|
| ALPINE NATURAL GAS | ||||||
| Residential | 0.02570 | 0.03140 | 0.02990 | 0.06120 | 0.04020 | 0.07890 |
| Commercial/Retail | 0.02570 | 0.03140 | N/A | 0.06120 | N/A | 0.07890 |
| PACIFIC GAS & ELECTRIC | ||||||
| Residential | 0.06075 | 0.08387 | 0.06634 | 0.08898 | 0.08026 | 0.10197 |
| Small Commercial | 0.02129 | 0.04441 | 0.02117 | 0.04472 | 0.02200 | 0.04371 |
| Large Commercial | 0.06848 | 0.09160 | 0.07388 | 0.09743 | 0.08102 | 0.10273 |
| Industrial (G-NT -Distribution) | N/A | 0.04168 | N/A | 0.04349 | N/A | 0.04379 |
| Industrial (G-NT -Transmission/Backbone) | N/A | 0.03371 | N/A | 0.03488 | N/A | 0.03222 |
| Natural Gas Vehicle | N/A | 0.02554 | N/A | 0.02602 | N/A | 0.02433 |
| Liquid Natural Gas | N/A | 0.02554 | N/A | 0.02602 | N/A | 0.02433 |
| SAN DIEGO GAS & ELECTRIC CO. Core |
||||||
| Residential | 0.03873 | 0.07376 | 0.04383 | 0.08288 | 0.03555 | 0.07226 |
| Commercial/Industrial | 0.05123 | 0.08626 | 0.01095 | 0.05000 | 0.01814 | 0.05485 |
| Natural Gas Vehicle | N/A | 0.03706 | N/A | 0.04589 | N/A | 0.04191 |
| Noncore | ||||||
| Commercial/Industrial | N/A | 0.08032 | N/A | 0.04830 | N/A | 0.04946 |
| SOUTHERN CALIFORNIA GAS CO. Core |
||||||
| Residential | 0.06098 | 0.08504 | 0.07526 | 0.10738 | 0.07607 | 0.09955 |
| Commercial/Industrial | 0.03102 | 0.05508 | 0.04572 | 0.07784 | 0.04779 | 0.07127 |
| Gas Air Conditioning | 0.03286 | 0.05692 | 0.07449 | 0.10661 | 0.07794 | 0.10142 |
| Gas Engine | N/A | 0.05366 | N/A | 0.08154 | N/A | 0.07518 |
| Natural Gas Vehicle | N/A | 0.02406 | N/A | 0.03212 | Natural Gas Vehicle | N/A |
| Noncore | ||||||
| Commercial/Industrial | N/A | 0.02734 | N/A | 0.03656 | Commercial/Industrial | N/A |
| SOUTHWEST GAS CORPORATION Southern California Territory Core |
||||||
| Residential | 0.02398 | 0.15854 | 0.04474 | 0.10346 | 0.03984 | 0.15841 |
| Commercial/Industrial | 0.02398 | 0.15854 | 0.04474 | 0.10346 | 0.03984 | 0.15841 |
| Gas Engine | N/A | 0.15854 | N/A | 0.10346 | N/A | 0.15841 |
| Natural Gas Vehicle | N/A | 0.15854 | N/A | 0.10346 | N/A | 0.15841 |
| Noncore | ||||||
| Commercial/Industrial | N/A | 0.15854 | N/A | 0.10346 | N/A | 0.15841 |
| Northern CA/So. Lake Tahoe Territory Core |
||||||
| Residential | 0.02398 | 0.03813 | 0.04474 | 0.05803 | 0.03984 | 0.05362 |
| Commercial/Industrial | 0.02398 | 0.03813 | 0.04474 | 0.05803 | 0.03984 | 0.05362 |
| Gas Engine | N/A | 0.03813 | N/A | 0.05803 | N/A | 0.05362 |
| Natural Gas Vehicle | N/A | 0.03813 | N/A | 0.05803 | N/A | 0.05362 |
| Noncore | ||||||
| Commercial/Industrial | N/A | 0.03813 | N/A | 0.05803 | N/A | 0.05362 |
| WEST COAST GAS CO. | ||||||
| Non-exempt | 0.00351 | 0.00833 | 0.00226 | 0.00981 | 0.00211 | 0.00966 |
Occupational Lead Poisoning Prevention Fee
| Occupational Lead Poisoning Prevention Fee | ||||||
|---|---|---|---|---|---|---|
| Number of Employees | 2014 | 2015 | 2016 | 2017 | 2018 | 2019 |
| Category A | ||||||
| Less than 10 | $0 | $0 | $0 | $0 | $0 | $0 |
| 10 to 99 | $310 | $317 | $321 | $328 | $336 | $349 |
| 100 to 499 | $622 | $636 | $644 | $658 | $675 | $701 |
| 500 or more | $1,554 | $1,588 | $1,608 | $1,642 | $1,684 | $1,749 |
| Category B | ||||||
| Less than 10 | $0 | $0 | $0 | $0 | $0 | $0 |
| 10 to 99 | $445 | $455 | $461 | $471 | $483 | $502 |
| 100 to 499 | $1,242 | $1,269 | $1,285 | $1,312 | $1,346 | $1,398 |
| 500 or more | $3,555 | $3,633 | $3,680 | $3,758 | $3,855 | $4,005 |
Occupational Lead Poisoning Prevention Fee Historical Rates
| Occupational Lead Poisoning Prevention Fee | |||||||
|---|---|---|---|---|---|---|---|
| Number of Employees | 2008 | 2009 | 2010 | 2011 | 2012 | 2013 | 2014 |
| Category A | |||||||
| Less than 10 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| 10 to 99 | $278 | $292 | $288 | $291 | $299 | $305 | $310 |
| 100 to 499 | $559 | $587 | $578 | $583 | $599 | $611 | $622 |
| 500 or more | $1,395 | $1,465 | $1,444 | $1,458 | $1,498 | $1,527 | $1,554 |
| Category B | |||||||
| Less than 10 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| 10 to 99 | $400 | $420 | $414 | $418 | $429 | $437 | $445 |
| 100 to 499 | $1,116 | $1,172 | $1,155 | $1,166 | $1,198 | $1,221 | $1,242 |
| 500 or more | $3,195 | $3,355 | $3,306 | $3,337 | $3,428 | $3,494 | $3,555 |
Oil Spill Response, Prevention, and Administration Fee
| Oil Spill Prevention and Administration Fee | |
|---|---|
| Effective Date | Rate Per Barrel |
| January 1, 2012 – Present | $.065 |
| January 20, 2003 | $.05 |
| September 24, 1990 | $.04 |
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.
Detailed Description of the Prepaid MTS Surcharge Rate
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% |
Water Rights Fee
| Water Rights Fee | ||||
|---|---|---|---|---|
| Categories | 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 $0.063 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 $0.063 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 |
| 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. |
| 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 $0.430 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 |
Water Rights Fee Historical Rates
| Water Rights Fee | ||||
|---|---|---|---|---|
| Categories | July 1, 2010 thru June 30, 2011 | July 1, 2011 thru June 30, 2013 | July 1, 2013 thru June 30, 2014 | July 1, 2014 thru June 30, 2015 |
| Permit & License | $100 plus $0.030 per each acre-foot greater than 10 acre-feet | $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 |
| Pending Application | $100 plus $0.030 per each acre-foot greater than 10 acre-feet | $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 |
| Petition | $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. |
| 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 $0.342 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 |
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 |
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