When you obtain your seller s permit, you will be instructed to file your tax return on a monthly, quarterly, or annual basis. See Applying for a Seller s Permit . Also, see the state tax section on Doing Business in California. For information on when your sales and use tax return is due, please see the Calendar Website. In California, all property is taxable unless otherwise provided for in the California Constitution.
Property is taxed in the county where it is owned, claimed, possessed, controlled or managed.
The maximum general tax rate is one percent plus any bonds approved by popular vote. If you need further information, contact the applicable county assessor . The BOE administers several taxes and fees in addition to the state's sales and use taxes. Some of the other tax and fee programs the BOE administers are excise taxes, fuel taxes, and environmental fees.