CITY OF OAKLAND BUSINESS TAX CLASSIFICATION & RATE SCHEDULE
Ind. Code Business Description & Tax Basis Minimum Tax Min Tax-$1million $1-$2.5 million $2.5-$20 million $20-$50million Over $50 million A Retail Sales
(based on gross receipts)
If $66,666 or under:
$60.00
If more than
$66,666:
$60 + (Gross
Receipts over
$66,666 x .0009)
If more than $1
million:
$900 + (Gross
Receipts over
$1 mil x .0011)
If more than $2.5
million:
$2,550 + (Gross
Receipts Over
$2.5 mil x .0018)
If more than $20
million:
$34,050 + (Gross
Receipts Over
$20 mil x .002)
If more than $50 million:
$94,050 + (Gross Receipts
Over $50 mil x .0025)
B Grocers
(based on gross receipts)
If $120,000 or
under:
$60.00
If more than
$120,000:
$60 + (Gross
Receipts over
$120,000 x .0005)
If more than $1
million:
$500 + (Gross
Receipts over
$1 mil x .00055)
If more than $2.5
million:
$1325 + (Gross
Receipts Over
$2.5 mil x .001)
If more than $20
million:
$18,825 + (Gross
Receipts Over
$20 mil x .00175)
If more than $50 million:
$71,325 + (Gross Receipts
Over $50 mil x .0025)
C Automobile Sales
(based on gross receipts)
If $50,000 or under:
$60.00
If more than
$50,000:
$60 + (Gross
Receipts over
$50,000 x .0012)
If more than $1
million:
$1200 + (Gross
Receipts over
$1 mil x .00145)
If more than $2.5
million:
$3375 + (Gross
Receipts Over
$2.5 mil x .0018)
If more than $20
million:
$34875 + (Gross
Receipts Over
$20 mil x .002)
If more than $50 million:
$94,875 + (Gross Receipts
Over $50 mil x .0025)
D Wholesale Sales
(based on gross receipts)
If under $54,545:
$60.00
If more than
$54,545:
$60 + (Gross
Receipts over
$54,545 x .0011)
If more than $1
million:
$1,100 + (Gross
Receipts over
$1 mil x .0012)
If more than $2.5
million:
$2,900 + (Gross
Receipts Over
$2.5 mil x .0018)
If more than $20
million:
$34,400 + (Gross
Receipts Over
$20 mil x .002)
If more than $50 million:
$94,400 + (Gross Receipts
Over $50 mil x .0025)
E
Business/Personal Services
(gross receipts)
If under $42,857:
$60.00
If more than
$42,857:
$60 + (Gross
Receipts over
$42,857 x .0014)
If more than $1
million:
$1,400 + (Gross
Receipts over
$1 mil x .0021)
If more than $2.5
million:
$4,550 + (Gross
Receipts Over
$2.5 mil x .0028)
If more than $20
million:
$53,550 + (Gross
Receipts Over
$20 mil x .004)
If more than $50 million:
$173,550 + (Gross Receipts
Over $50 mil x .0045)
F
Professional/Semi-Professional
Services (based on gross receipts)
If under $16,666:
$60.00
If more than
$16,666:
$60 + (Gross
Receipts over
$16,666 x .0036)
If more than $1
million:
$3,600 + (Gross
Receipts over
$1 mil x .00425)
If more than $2.5
million:
$9,975 + (Gross
Receipts Over
$2.5 mil x .00475)
If more than $20 million:
$93,100 + (Gross Receipts
Over $20 mil x .005)
Ind. Code Business Description & Tax Basis Minimum Tax Min Tax-$1million $1-$2.5 million $2.5-$20 million $20-$50million Over $50 million G Recreation/Entertainment
(based on gross receipts)
If under $14,285:
$60.00
If more than
$14,285:
$60 + (Gross
Receipts over
$14,285 x .0042)
If more than $1
million:
$4,200 + (Gross
Receipts over
$1 mil x .0045)
If more than $2.5
million:
$10,950 + (Gross
Receipts Over
$2.5 mil x .00475)
If more than $20
million:
$94,075 + (Gross
Receipts Over
$20 mil x .005)
If more than $50 million:
$244,075 + (Gross Receipts
Over $50 mil x .00525)
H Contractors
(Oakland gross receipts)
If under $33,333:
$60.00
If more than
$33,333:
$60 + (Gross
Receipts over
$33,333 x .0018)
If more than $1
million:
$1,800 + (Gross
Receipts over
$1 mil x .0021)
If more than $2.5
million:
$4,950 + (Gross
Receipts Over
$2.5 mil x .0028)
If more than $20
million:
$53,950 + (Gross
Receipts Over
$20 mil x .004)
If more than $50 million:
$173,950 + (Gross Receipts
Over $50 mil x .005)
I Manufacturing
(based on value-added)
If under $50,000:
$60.00
If more than
$50,000:
$60 + (Gross
Receipts over
$50,000 x .0012)
If more than $1
million:
$1,200 + (Gross
Receipts over
$1 mil x .00132)
If more than $2.5
million:
$3,180 + (Gross
Receipts Over
$2.5 mil x .0015)
If more than $20
million:
$29,430 + (Gross
Receipts Over
$20 mil x .0018)
If more than $50 million:
$83,430 + (Gross Receipts
Over $50 mil x .0025)
J Hotel/Motel
(based on gross receipts)
If under $33,333:
$60.00
If more than
$33,333:
$60 + (Gross
Receipts over
$33,333 x .0018)
If more than $1
million:
$1,800 + (Gross
Receipts over
$1 mil x .0021)
If more than $2.5
million:
$4,950 + (Gross
Receipts Over
$2.5 mil x .0028)
If more than $20
million:
$53,950 + (Gross
Receipts Over
$20 mil x .0035)
If more than $50 million:
$158,950 + (Gross Receipts
Over $50 mil x .004)
K Admin Headquarters
(gross payroll)
If under $50,000:
$60.00
If more than
$50,000:
$60 + (Gross
Receipts over
$50,000 x .0012)
If more than $1
million:
$1,200 + (Gross
Receipts over
$1 mil x .002)
If more than $2.5
million:
$4,200 + (Gross
Receipts Over
$2.5 mil x .00375)
If more than $20
million:
$69,825 + (Gross
Receipts Over
$20 mil x .005)
If more than $50 million:
$219,825 + (Gross Receipts
Over $50 mil x .0055)
L Media Firms
(based on gross receipts)
If under $50,000:
$60.00
If more than
$50,000:
$60 + (Gross
Receipts over
$50,000 x .0012)
If more than $1
million:
$1,200 + (Gross
Receipts over
$1 mil x .0015)
If more than $2.5
million:
$3,450 + (Gross
Receipts Over
$2.5 mil x .0023)
If more than $20
million:
$43,700 + (Gross
Receipts Over
$20 mil x .004)
If more than $50 million:
$163,700 + (Gross Receipts
Over $50 mil x .0045)
M Utility Companies
(based on gross receipts)
If under $60,000:
$60.00
If more than
$60,000:
$60 + (Gross
Receipts over
$60,000 x .001)
If more than $1
million:
$1,000 + (Gross
Receipts over
$1 mil x .00225)
If more than $2.5
million:
$4,375 + (Gross
Receipts Over
$2.5 mil x .00325)
If more than $20
million:
$61,250 + (Gross
Receipts Over
$20 mil x .00375)
If more than $50 million:
$173,750 + (Gross Receipts
Over $50 mil x .004)
Ind. Code Business Description & Tax Basis Minimum Tax Min Tax-$1million $1-$2.5 million $2.5-$20 million $20-$50million Over $50 million N Miscellaneous
(based on gross payroll)
If under $50,000:
$60.00
If more than
$50,000:
$60 + (Gross
Receipts over
$50,000 x .0012)
If more than $1
million:
$1,200 + (Gross
Receipts over
$1 mil x .0015)
If more than $2.5
million:
$3,450 + (Gross
Receipts Over
$2.5 mil x .0024)
If more than $20
million:
$45,450 + (Gross
Receipts Over
$20 mil x .0039)
If more than $50 million:
$162,450 + (Gross Receipts
Over $50 mil x .0055)
O Residential & Non-Residential
Rental Property
(based on gross receipts)
If under $1,000:
$13.95
If over $1,001 or more:
(Gross Receipts x .01395)
P Cannabis
(based on gross receipts)
2022 & After Cannabis Business Tax Rates
Retail Indoor Cultivation Outdoor Cultivation Manufacturing Packaging & Storage
Distribution
Equity
$0-$1.5m 0.12% 0.12% 0.12% 0.12% 0.12%
$1.5m-$5m 5.00% 5.00% 4.50% 4.50% 3.00%
Over $5m 5% (Non-Marginal) 5% (Non-Marginal) 5.00% 5.00% 4.00% General (Non-Equity)
$0-$750k 0.12% 0.12% 0.12% 0.12% 0.12%
$750k-$1.5mil 4.00% 4.00% 3.50% 3.50% 2.50%
$1.5m -$5m 5.00% 5.00% 4.50% 4.50% 3.00%
Over $5m 5% (Non-Marginal) 5% (Non-Marginal)
Q Firearms Ammunition
(based on gross receipts)
If under $2,500:
$60.00
If $2,500 or more:
$60 + $24 per thousand over $2,500
RA Ambulances Services
(based on the number of vehicles) $149 per Vehicle
RL Limousines
(based on the number of vehicles) $180.00 per Vehicle
RT Taxicabs
(based on the number of permits) $180 per Permit
S Transportation & Trucking
(based on the number of employees)
$150 for first person employed;
$25 per person for the next 9 persons employed;
$30 per person for the next 90 persons employed;
$40 per person for persons employed beyond the first 100