Local Taxes and Licenses

Business License

City/County

Sales Tax Rate

Property Tax Rate

Base

Annual Rates

Administering Agency

San Diego

7.75

1.12718

Flat fee

$34 +$17 (zoning fee)

City of San Diego, Office of the City Treasurer (619) 615-1500

Carlsbad

7.75

1.02862

Flat fee or gross receipts

$30+

City of Carlsbad, Dept. of Finance (760) 602-2495

Escondido

7.75

1.06825

Variable

Fee structure under review

City of Escondido, City Business Licence, (760) 839-4659

Chula Vista

7.75

1.06083

Flat fee + per employee

$25 (0-5 employees) or $52.50 + $6.50 per employee (5+ employees)

City of Chula Vista, Dept. of Planning & Building (619) 691-5272

Oceanside

7.75

1.04722

Flat fee + gross receipts

$50 + $0.50 per $1,000

City of Oceanside, Business License Office (760) 435-3878

Encinitas

7.75

1.04652

Flat fee

$25 first year, $15 renewal

City of Encinitas, Business Registration Program, (760) 633-2606

Poway

7.75

1.05874

Flat fee

$18

City of Poway, Code Enforcement Division

Santee

7.75

1.03067

Flat fee

$25

City of Santee, Finance Department (619) 258-4100 x-146

Vista

7.75

1.05479

NA

NA

City of Vista, Dept. of Finance (760) 726-1340 x 1035

Source: San Diego County Office of Property Tax Services, 2004; respective municipalities, 2004