Tax Structure

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Local Tax Profile

Tax

Basis

Rate

Agency

Business License

$51-$201

Town of Apple Valley

Property

Assessed value

1% to 1.5% of assessed value, although they could be higher

County Assessor

Transient Occupancy

Taxable receipts

7%

Hotels and motels

Utility

N/A

N/A

N/A

Telecommunications

N/A

N/A

N/A

 

 

State Tax Profile

Tax

Basis

Rate

Agency

Corporation Income and Franchise

Net income apportioned to California

8.84% (except banks)
10.84% (banks, financial institutions)

Franchise Tax Board

Sales and Use

Receipts from sales or lease of taxable items

8.00%

Board of Equalization

Employment Training

First $7,000 of wages per employee per year

0.1%

Employment Development Dept.

Unemployment Insurance

First $7,000 of wages per employee per year

1.5%–6.2%
based on employer history

Employment Development Dept.

Workers' Compensation Insurance

Payroll and occupation

Variable

Dept. of Industrial Relations

Personal Income

Taxable personal income

1.0–12.3%

Franchise Tax Board

Disability Insurance

First $79,418 of wages

0.9%
(paid by employees)

Employment Development Dept.

Finished goods, raw material and inventory

None

None

None

Mineral severance

None

None

None

Inheritance

None

None

None

Sources: www.edd.ca.gov/taxrep/taxrte9x.htm; http://www.boe.ca.gov/cgi-bin/rates.cgi; http://www.ftb.ca.gov/forms/05_forms/index.html

Updated: January 19, 2016