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Sales and Use Tax Due

So many deadlines! But as a business person you really don’t want to miss one. Each month your Sales and Use Tax remittance is due whether you are a Monthly payer or Quarterly payer.

Sales and Use Tax due dates

The California Department of Tax and Fee Administration (CDTFA) reminds us of an important due date:

  • If you have a Sales and Use Tax or Use Tax quarterly prepayment to pay, your prepayment is due no later than the 24th of the month.

If the due date falls on a weekend or state holiday, the due date is extended to the next business day.

The CDTFA has an easy to read and comprehensive list of important dates here. Never scramble again!

California and Taxes

When one thinks about taxes in California, one immediately goes to Prop 13, possibly the tax amendment with the widest ranging impact on life in California.  The proposition, which passed in 1978 essentially froze property value in place until a property changed ownership.  It also froze the rate of property tax at 1% of value at sale. Immediately on effect it drastically reduced funds to the state and to local governments.  That plummeting revenue sent them into the dilemma of how to fund their governmental responsibilities. 

Californians among the highest taxed in the nation

Since then, the state has relied heavily on the income tax, and some have argued excessively on the wealthiest Californians.  The effect without the higher property tax revenue coming in has been a continual cycle of boom and bust.  The effort to level out this cycle has resulted in the marginal income tax rate rising to the highest in the nation.

The other tax which has increased to among the highest in the nation is the sales and use tax, the state rate currently 7.25%. 

Local municipalities experienced the decreased revenues from the lowering of property taxes in their ability to fund education and other local needs.  One of the remedies available, was to levy a local income tax.  A few cities, like San Francisco, have taken advantage of this option.  But more common are local municipalities levying an increase to the sales tax.  This is available to both counties and cities and throughout California these bodies have taken advantage of it to fund schools, roads, county and local services and public health and safety.

While argument has been made that California’s tax code needs change the state finds itself almost in a Catch-22, with making changes to Prop 13 being a sort of “third rail” of reform.  Particularly since property prices in California have historically been high compared to the rest of the nation there is little stomach for pushing the property tax higher.  Given that limitation the state must rely heavily on income tax and sales and use taxes to fund the state’s business.

New Sales and Use Tax Rates Operative April 1, 2019

New Sales and Use Tax Rates Operative April 1, 2019

The tax rate changes listed below apply only within the indicated city or county limits. The new tax rates, tax codes, acronyms, and expiration dates will be available to view and download as a spreadsheet prior to April 1, 2019, on our webpage California City & County Sales & Use Tax Rates (scroll down to “Download” for the spreadsheet).

To find the specific tax rate for your area or business location, go to Find a Sales and Use Tax Rate by Address. (Please note: The new rates will not be available here until April 1, 2019.) You can also call our Customer Service Center at 1‑800‑400‑7115 (TTY:711). Customer service representatives are available to assist you Monday through Friday from 8:00 a.m. to 5:00 p.m. (Pacific time), except state holidays.

DISTRICT TAX RATE INCREASING
Citywide New Code Acronym Prior Rate New Rate
City of Alameda (located in Alameda County) 648 ALTG 9.250% 9.750%
City of Oroville (located in Butte County) 649 OVTG 7.250% 8.250%
City of Angels Camp
(located in Calaveras County)
650 ACGT 7.250% 7.750%
City of Antioch
(located in Contra Costa County)1
652 ANIT 8.750% 9.250%
City of Martinez
(located in Contra Costa County)
654 MZGT 8.750% 9.250%
City of Coalinga (located in Fresno County) 656 COLG 7.975% 8.975%
City of Fowler (located in Fresno County) 658 FWLG 7.975% 8.975%
City of Kerman (located in Fresno County) 660 KERM 7.975% 8.975%
City of Bakersfield (located in Kern County) 741 BSVG 7.250% 8.250%
City of Burbank
(located in Los Angeles County)
662 BURB 9.500% 10.250%
City of Covina (located in Los Angeles County) 664 COGT 9.500% 10.250%
City of Culver City
(located in Los Angeles County)
666 CULG 10.000% 10.250%
City of Pomona
(located in Los Angeles County)
668 PMAG 9.500% 10.250%
City of La Puente
(located in Los Angeles County)
670 LUPG 9.500% 10.000%
City of Santa Fe Springs
(located in Los Angeles County)
672 SFSG 9.500% 10.500%
City of Glendale
(located in Los Angeles County)
674 GNDG 9.500% 10.250%
City of Lawndale
(located in Los Angeles County)
676 LAWG 9.500% 10.250%
City of Cudahy
(located in Los Angeles County)
678 CDHG 9.500% 10.250%
City of Pasadena
(located in Los Angeles County)
680 PSGD 9.500% 10.250%
City of Chowchilla (located in Madera County) 682 CHCS 7.750% 8.750%
City of Los Banos (located in Merced County) 684 LSBS 8.250% 8.750%
City of King City (located in Monterey County)2 686 KNGG 8.250% 8.750%
City of Marina (located in Monterey County)3 688 MRGT 8.750% 9.250%
City of Placentia (located in Orange County) 690 PLCT 7.750% 8.750%
City of Santa Ana (located in Orange County) 692 SATA 7.750% 9.250%
City of Seal Beach (located in Orange County) 694 SEAL 7.750% 8.750%
City of Garden Grove
(located in Orange County)
696 GGGT 7.750% 8.750%
City of Roseville (located in Placer County) 697 ROSG 7.250% 7.750%
City of Norco (located in Riverside County) 699 NOGT 7.750% 8.750%
City of Murrieta (located in Riverside County) 701 MURG 7.750% 8.750%
City of Wildomar (located in Riverside County) 703 WILG 7.750% 8.750%
City of Sacramento
(located in Sacramento County)4
705 SARG 8.250% 8.750%
City of Barstow
(located in San Bernardino County)
710 BARS 7.750% 8.750%
City of Oceanside
(located in San Diego County)
712 OTGT 7.750% 8.250%
City of Lodi (located in San Joaquin County) 714 LOGT 7.750% 8.250%
City of Redwood City
(located in San Mateo County)
716 REDG 8.750% 9.250%
City of Santa Maria
(located in Santa Barbara County)5
718 SMPG 8.000% 8.750%
City of Carpinteria
(located in Santa Barbara County)
720 CARG 7.750% 9.000%
City of Los Gatos
(located in Santa Clara County)
722 LGTG 9.000% 9.125%
City of Santa Rosa
(located in Sonoma County)6
732 SATG 8.625% 9.000%
City of Porterville (located in Tulare County) 734 PVGT 8.250% 9.250%
City of Port Hueneme
(located in Ventura County)
736 PHEG 7.750% 8.750%
City of West Sacramento
(located in Yolo County)
738 WSGT 8.000% 8.250%
Countywide New Code Acronym Prior Rate New Rate
San Benito County
(This rate applies in all unincorporated areas and in incorporated cities that do not impose a district tax.)
706 SBRT 7.250% 8.250%
City of Hollister 707 8.250% 9.250%
City of San Juan Bautista 708 8.000% 9.000%
Sonoma County
(This rate applies in all unincorporated areas and in incorporated cities that do not impose a district tax.)
744 SCPS 8.125% 8.250%
City of Cotati 726 9.125% 9.250%
City of Healdsburg 727 8.625% 8.750%
City of Rohnert Park 728 8.625% 8.750%
City of Sebastopol 729 8.875% 9.000%
City of Sonoma 730 8.625% 8.750%
City of Santa Rosa6 732 SATG 8.625% 9.000%
Unincorporated Area7 New Code Acronym Prior Rate New Rate
Santa Cruz County Unincorporated Area 724 SCUG 8.500% 9.000%
Yuba County Unincorporated Area8 739 YBUA 7.250% 8.250%
CURRENT DISTRICT TAXES EXTENDED
County/City Code Acronym Tax Rate Expiration Date
Humboldt County 389 HBGT 7.750% Indefinite
Marin County 102 TAMC 8.250% 3/31/2049
Santa Clara County 331 SCCR 9.000% Indefinite
City of Albany (located in Alameda County) 298 ALBG 9.750% Indefinite
Town of Paradise (located in Butte County) 381 PTTG 7.750% 3/31/2031
City of Rio Dell (located in Humboldt County) 390 RDGT 8.750% 12/31/2024
City of San Fernando
(located in Los Angeles County)
347 SNFE 10.000% Indefinite
City of El Monte (located in Los Angeles County) 199 EMGF 10.000% 3/31/2029
City of Monterey (located in Monterey County) 403 MTRS 8.750% 3/31/2027
City of Sebastopol (located in Sonoma County) 344 SBCGS 8.875% Indefinite
City of Red Bluff (located in Tehama County) 424 RDBF 7.500% 3/31/2031

1The city increased its existing tax (ANTG) of 0.50 percent to 1.00 percent (ANIT) and extended the expiration date to March 31, 2039.

2The city increased its existing tax (KING) of 0.50 percent to 1.00 percent (KNGG) and extended the expiration date to March 31, 2029.

3The city approved a new 1.50 percent tax (MRGT) to replace the existing 1.00 percent tax (MRNA) which will expire March 31, 2019.

4The city approved a new 1.00 percent tax (SARG) to replace the existing 0.50 percent tax (SACG) which will expire March 31, 2019.

5The city approved a new 1.00 percent tax (SMPG) to replace the existing 0.25 percent tax (SMAG) which will expire March 31, 2019.

6The city approved a new tax of 0.25 percent (in addition to the Sonoma countywide increase of 0.125 percent listed in the countywide table).

7These new taxes apply in the unincorporated area of the county only. They do not affect the rate that applies in incorporated cities within these counties.

8The Yuba County Unincorporated Area tax is subject to pending litigation. Information regarding this tax will be updated if necessary.

Making a Sales and Use Tax Prepayment

Making a Sales and Use Tax Prepayment

The California Department of Tax and Fee Administration (CDTFA) implemented a new online services system on May 7, 2018. As a result, some of our processes have changed, including the way prepayments are made.

Below are some important details about making a sales and use tax prepayment in the new online system:

  • You are no longer required to report the sales associated with your prepayment.
  • The system will only require that a payment be made.
  • If you did not make any sales during the prepayment period, you do not need to make that prepayment. You will simply indicate, on your quarterly return, that you did not have sales to report for the prepayment period.
  • When making your prepayment online, you must indicate the Payment Type by selecting Prepayment 1 or Prepayment 2 for the quarter.
  • Your prepayments will automatically populate on your quarterly return.
  • For prepayment instructions and due dates, please click here.
  • For step-by-step resources and video tutorials on how to make a prepayment and other online services topics, please see our Resources and Tutorials pages on our website.

For more information on making a prepayment, please contact our Customer Service Center at 1‑800‑400‑7115 (TTY:711) Monday through Friday, 8:00 a.m. to 5:00 p.m. (Pacific time), except state holidays.

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