City of Oakland
contact the city  |    home
Forest Photograph
Living
Business Visiting City Hall

 
  Business Tax Classification and Rates Tables

Tax Table I:

BUSINESS TAX CLASSIFICATION AND RATES
 

CODE

DESCRIPTION

TAX BASE

TAX RATE

MINIMUM TAX

A

Retail Sales

Gross Receipts

$ 1.20 per $1,000

$60.00

B

Grocers

Gross Receipts

$ .60 per $1,000

$60.00

C

Automobile Dealers

Gross Receipts

$ 1.20 per $1,000

$60.00

D

Wholesale Sales

Gross Receipts

$ 1.20 per $1,000

$60.00

E

Business / Personal Service

Gross Receipts

$ 1.80 per $1,000

$60.00

F

Professional / Semi-Professional

Gross Receipts

$ 3.60 per $1,000

$60.00

G

Recreation / Entertainment

Gross Receipts

$ 4.50 per $1,000

$60.00

H

Construction Contractors

Gross Receipts

$ 1.80 per $1,000

$60.00

I

Manufacturing (A)

Value Added

$ 1.20 per $1,000

$60.00

J

Manufacturing (B)

MFG Expense

$ 1.20 per $1,000

$60.00

K

Administrative Headquarters

Gross Payroll

$ 1.20 per $1,000

$60.00

L

Transportation

# of Employees

See Tax Table II

$72.00

M

Rental Residential (5 or more units)

Gross Rental Income

$ 13.95 per $1,000

$13.95

N

Rental Commercial / Industrial

Gross Rental Income

$ 13.95 per $1,000

$13.95

*O

Rental Comm/Ind (5-year exempt)

Gross Rental Income

$ 13.95 per $1,000

$13.95

P

Rental Hotel/Motel

Gross Receipts

$ 1.80 per $1,000

$60.00

Q

Rental Residential (1-4 units)

Gross Rental Income

$ 13.95 per $1,000

$13.95

T

Media Firms

Gross Receipts

$ 1.20 per $1,000

$60.00

U

Public Utility

Gross Receipts

$ 1.00 per $1,000

$60.00

W

Miscellaneous

Gross Payroll

$ 1.20 per $1,000

$60.00

X

Taxicabs

Number of Permits

$180.00 per permit

$180.00

Y

Ambulances / Limousines

Number of Vehicles

$ 75.00 per vehicle

$75.00

Z

Firearms Dealers

Gross Receipts

$ 24.00 per $1,000

$60.00

TAX TABLE II – INDUSTRY CODE "L"

TAX RATE PER EMPLOYEE

Tax Rate

Description

$ 72.00 for

1st Employee

$ 18.00 for next

19 Employees

$ 9.00 for next

80 Employees

$ 7.50 for next

100 Employees

$ 4.50 for next

200 Employees

* Newly constructed buildings or commercial buildings with major renovations completed after July 1, 1981
may qualify for a lower tax rate. Contact the Revenue Audit Section at (510) 238-3084 for further information.

Accounting ITD Home Parking Personnel Revenue