Type

Area

Base

Rate

Administering Agency

Sales Tax

Entire county

Receipts from sale or lease of taxable items

7.25%

CA Board of Equalization

Utility Tax

Butte County

Based on total charge for usage and service for telephone, electric, gas, and water

5%

Butte County

City of Chico

Based on total charge for usage and service for telephone, electric, gas, and water

5%

City of Chico
Finance Dept.

City of Oroville

Based on total charge for telephone, electric, gas, & water

5%

City of Oroville
Finance Dept.

Business License

City of Chico

Based on number of employees or estimated gross revenues

If gross revenue <$5,000, then revenue based on est. gross revenue: total fee $5—$20. If gross revenue >$5,000, then based on number of employees: total fee $25—$80.

City of Chico
Finance Dept.

City of Oroville

Based on number of employees and type of business

$30-$40/year

City of Oroville
Finance Dept.

Property Tax

Butte County

Assessed value

1%

Butte County Assessor