|Building Permit/ Commercial Plan Check||3-4 Weeks|
|Conditional Use Permit||30-day preliminary review. 4 months public process (Planning Commission) if not environmental document. If Negative Declaration is needed, then 4 – 6 months. If approved, then 14 day appeal period.|
|Grading Permit||10 working days preliminary review|
|Precise Development Plan||
30-day preliminary review. 2 months to public process to Directors Hearing if no environmental document is needed.
If Negative Declaration is needed, then 4-6 months.
|Impact Fees||Traffic Impact fees/sewer fees may or may not be required depending on location. Assessed with Building Permit.|
|Fire Inspection Permit||Part of plan review.|
30-day preliminary review. 4 months public process and hearings (Planning Commission and Board of Supervisors). If no environmental document is needed, then four months.
If Negative Declaration is needed, then 6 months.
If EIR is needed, then 12 to 18 months. If approved, then 30 days before change is effective.
|General Plan Amendment||
Notice of Intent is filed. 30-day preliminary review. If Negative Declaration is needed, then 6-7 months. If EIR is needed, then 12 to 18 months.
Requires Planning Commission and Board of Supervisors General Plan Window (4 times per years).
|Sign Permit||Part of plan review.|
|Business License||Majority of businesses in unincorporated areas do not need a business license. 2 weeks within city limits.|
|Kern county offers the counter, on-line, fast track and fax permitting options, depending on the permit type.|
California Tax Service
The California Tax Service Center is a partnership of the State Board of Equalization, State Employment Development Department, State Franchise Tax Board, and the Federal Internal Revenue Service. The purpose of the California Tax Service Center is to streamline and improve the taxpayer resource and educational program. For more information, please visit: taxes.ca.gov
California Tax Rates (Expand to Learn More)
|Tax||Base or Measure||Rate||Administering Agency|
|Corporation Income Tax||Combined net income apportioned to California.||8.84%||Franchise Tax Board|
|Sales and Used Tax (Statewide Base Rate Only)||Receipts from sales or lease of taxable items.||7.50%||Board of Equalization|
|Property Tax||100% of assessed valuation||Avg. 1.1%||Board of Equalization|
|Personal Income Tax||Taxable personal income||1.0 – 12.3%||Franchise Tax Board|
|Unemployment Insurance Tax (“Payroll Tax”)||Fixed by statute. First $7,000 of wages per employee per year||1.5 – 6.2%||Employment Development Department|
|Employment Training Tax||Fixed statute. First $7,000 of wages per employee per year||0.001%||Employment Development Department|
|Disability Insurance Tax (Employee paid)||Taxable wage limit for withholding of $95,585||1.00%||Employment Development Department|
|Finished Goods, Raw Materials, and Inventory Tax||None||None||None|
|Workers’ Compensation Insurance||Per $100 of payroll||Varies based on job classification, workplace safety record, and insurance carrier.||Department of Industrial Relations Division of Workers’ Compensation|
Corporation Tax Rates (Expand to Learn More)
|Entity Type||Tax Rate|
|Corporations other than banks and financials||8.85%|
|Banks and financials||10.84%|
|Alternative Minimum Tax (AMT) rate||6.65%|
|S corporation rate||1.50%|
|S corporation bank and financial rate||3.50%|
Kern Economic Development Corporation (Kern EDC) is a public-private partnership that brings together private businesses, education, elected officials, and non-profit organizations for the purpose of a single goal: creating a strong and diverse economy for Kern County. Kern EDC promotes the region to businesses looking for areas to expand, and works with existing local businesses to ensure they have what they need to thrive and grow here in Kern County.