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