Local Taxes and Business Costs

The City of Oakland is committed to maintaining reasonable taxes and fees. The following table identifies the general taxes and fees that apply to businesses and development projects. For detailed information, please see information under Budget & Finance at City of Oakland's website.

Source: City of Oakland Budget Office, California Franchise Tax Board

Type	Percentage Rate
Property Taxes	1.2297% to 1.3875% of assessed values
Sales & Use Tax*	8.75%
Motor Vehicle in Lieu Tax	0.65% of vehicle's market value
Utility Consumption Tax	7.5%
Business Tax (other than rental properties) • Most Retail • Business/Personal Services	0.06%-2.40% of gross receipts $1.20 per $1,000 of gross receipts $1.80 per $1,000 of gross receipts
Real Estate Transfer Tax**	1.61% of value of consideration
Transient Occupancy Tax	11% of gross receipts
Parking Tax	18.5% of gross receipts
Franchise Tax	Varies
Licenses and Permits	Varies
Lighting/Landscape Assess.	Varies
Refuse Collection Admin.	Varies
Unemployment Insurance	1.5% to 6.2% on first $7,000 in wages for each employee. 3.4% for up to the first three years for new businesses
Employment Training Tax	0.1% on first $7,000 in wages for each employee
*0.99% goes to the City of Oakland.  **1.5% goes to the City of Oakland.

Business Costs

Source: Pacific Gas & Electric Tariff Book, January 2006

Electricity
Commercial	Industrial
13.153¢ to 15.845¢ per kWh	8.865¢ to 12.8197¢ per kWh
Rates do not include monthly customer charge.

Source: Pacific Gas & Electric Tariff Book, January 2006

Natural Gas
Small Commercial
Summer	$1.55 per first 4,000 Therms $1.34 per Therm over 4,000
Winter	$1.61 per first 4,000 Therms $1.36 per Therm over 4,000
Large Commercial
Summer	$1.51 per first 4,000 Therms $1.31 per Therm over 4,000
Winter	$1.57 per first 4,000 Therms $1.32 per Therm over 4,000

Average rates provided for general reference. An individual customer's average rate will depend on its applicable kW, kWh and TOU data. For more information on Electricity and Natural Gas rates, visit PG&E's website.

Water and Waste Water

The East Bay Municipal Utility District (EBMUD) supplies water and provides wastewater treatment for parts of Alameda and Contra Costa counties. Approximately 1.3 million people are served by EBMUD's water system and 640,000 people are served by EBMUD's wastewater system.

For water and wastewater rates information, visit the East Bay Municipal Utility District's website.