TAX & LICENSE / STATE TAX SYSTEM

State Income Tax

California imposes a graduated income tax similar to the federal income tax in structure, where the tax owed varies with your income level and filing status. Standard deductions, credits, personal and dependent exemptions, and other factors will affect the taxable income. For complete details on personal income tax in California, contact:

California Franchise Tax Board
916-845-6600
800-338-0505
www.ftb.ca.gov

Frequently Requested Information

Forms Order Line
800-338-0505
916-845-6600

Online Forms Ordering
www.ftb.ca.gov/forms

Individual Account Information
800-852-5711
916-845-6500

Status of Homeowner’s or Renters Assistance
800-868-4171

Inquiries by Mail
Franchise Tax Board
P.O. Box 942840
Sacramento 94240-0040

Sales & Use Taxes

In California, sales and use taxes vary slightly by county and may also fluctuate with voter-approved taxes for special funding projects. The total state tax rate is 7.25 percent. For the exact rate in your community, contact your city or county offices. Items that are exempt from retail sales tax include groceries, prescribed medication, newspapers, periodicals and public utilities. Sales tax is paid by the consumer on the retail level, but use taxes are paid directly to the state. Use taxes pertain to merchandise such as catalog orders or Internet orders when no California sales tax has been collected but the item(s) are used in California. For complete details on sales and use taxes, contact:

Board of Equalization
800-400-7115
www.boe.ca.gov

Property Taxes

Property taxes are paid on the local level, creating a major revenue stream for local governments as they provide services to residents. The process begins with cities and counties providing copies of all building permits that are issued, and the county clerk-recorder supplying copies of all deeds and recorded documents. The county assessor then assesses all real estate and personal property such as businesses, manufactured homes, boats, and airplanes that are located in the entire county. The controller-treasurer receives these assessments and applies the appropriate tax rate to determine the actual amount of property tax due. The tax collector then mails out property tax bills, collects the money, and deposits this revenue in the county treasury. The controller-treasure then allocates the revenue to local taxing agencies, including the county, cities, schools, and special districts. For complete information on property taxes, the Homeowner’s Exemption, and the exact rate in your jurisdiction, contact the appropriate county office:

San Luis Obispo County

Office of the Assessor
1050 Monterey Street
San Luis Obispo
805-781-5643
North County Office
Atascadero
805-461-6143
www.slocoassr.net

Treasurer-Tax Collector
1055 Monterey Street
San Luis Obispo
805-781-5830
www.slocountytax.org

Santa Barbara County

County Clerk-Assessor
1100 Anacapa Street
Santa Barbara
805-568-2200
Santa Maria
805-346-8370
Lompoc
805-737-7705
www.sb-democracy.com

Treasurer-Tax Collector
105 E. Anapamu Street
Santa Barbara
805-568-2920
511 E. Lakeside Parkway
Santa Maria
805-346-8330
www.countyofsb.org/ttcpapg

Estate, Inheritance & Gift Taxes

The California State Controller’s office carries the responsibility for collecting all estate, inheritance, and gift taxes. In the case of estate taxes, the amount of California estate tax is equal to the maximum allowable amount of the credit for state death taxes, allowable under the applicable federal estate tax law. For details, contact:

California State Controller
916-445-6321
www.sco.ca.gov

Excise Taxes

California imposes excise taxes on a number of items including alcoholic beverages, cigarette and tobacco products, a tire fee, emergency telephone user’s surcharge, energy resources surcharge, integrated waste management fee, tax on insurers, and natural gas surcharge. For further information on any of these taxes, contact:

Excise Taxes Division
State Board of Equalization
800-400-7115
www.boe.ca.gov

California Residency Requirements

California imposes no formalized residency procedure beyond physical presence within the state and the intention of making it your home. Colleges, universities and other institutions have developed and implement their own residency requirements and procedures. Common residency criteria include voting in a California election, paying resident tuition, filing for home owner’s property tax exemption, or any other privilege or benefit not ordinarily extended to nonresidents.

FEDERAL INCOME TAX INFORMATION

Internal Revenue Service
General Information
800-829-1040
www.irs.gov

Forms Line
800-829-3676

Tele-tax
800-829-4477