{"place":"Anaheim, CA","kind":"city","asOf":"2026-10-07","url":"https://gigaverse.ai/local/anaheim-ca","state":{"code":"CA","name":"California","slug":"california","incomeTax":{"type":"progressive","flatRate2026":null,"lowestRate2026":1,"topRate2026":13.3,"topRateStartsSingle":1000000,"notes":"Rates run from 1% to 12.3%, plus a 1% Behavioral Health Services Tax (formerly the Mental Health Services Tax) on taxable income over $1,000,000, for a combined top rate of 13.3%. The 2026 540-ES worksheet tells filers to figure estimated tax using the 2025 tax table. In 2025, the 12.3% bracket started at $742,953 for single filers (ftb.ca.gov/forms/2025/2025-540-tax-rate-schedules.pdf).","source":"https://www.ftb.ca.gov/forms/2026/2026-540-es-instructions.pdf"},"estimatedTax":{"form":"540-ES","rule":"You generally must pay if you expect to owe at least $500 ($250 if married/RDP filing separately) for 2026 after withholding and credits, and your withholding plus credits will be less than the smaller of 90% of your 2026 tax or 100% of your 2025 tax. Use 110% if your 2025 California AGI was over $150,000, and if your 2026 AGI is $1,000,000 or more you must base payments on your 2026 tax.","schedule":"Uneven installments: 30% by April 15, 2026, 40% by June 15, 2026, 0% for September 15, 2026, and 30% by January 15, 2027.","source":"https://www.ftb.ca.gov/forms/2026/2026-540-es-instructions.pdf"},"minimumWage2026":{"standard":16.9,"tippedCash":16.9,"tipCreditAllowed":false,"notes":"$16.90 per hour for all employers from January 1, 2026. Fast-food restaurant and health care facility employers have higher industry minimums, and many cities and counties set higher local rates. California does not allow a tip credit (U.S. DOL tipped-wage table). DIR has announced that the state minimum will rise to $17.40 on January 1, 2027 (dir.ca.gov/DIRNews/2026/2026-66.html).","source":"https://www.dir.ca.gov/dlse/minimum_wage.htm"},"soleProprietorTaxes":[{"name":"California LLC annual tax and LLC fee","summary":"Every LLC doing business in or registered in California, including a single-member LLC, pays an $800 annual tax by the 15th day of the 4th month of its tax year. LLCs with total California income of $250,000 or more also pay an LLC fee, estimated and paid by the 15th day of the 6th month: $900 ($250,000 to $499,999), $2,500 ($500,000 to $999,999), $6,000 ($1M to $4,999,999), or $11,790 ($5M or more). The first-year exemption from the $800 tax covered only tax years beginning in 2021 through 2023.","source":"https://www.ftb.ca.gov/file/business/types/limited-liability-company/index.html"}],"contractorLaws":[{"name":"AB 5 ABC test (Labor Code 2775)","summary":"A worker is presumed to be an employee unless the hiring entity proves all three parts: (A) the worker is free from its control and direction, (B) the work is outside its usual course of business, and (C) the worker is customarily engaged in an independently established trade of the same nature. Certain occupations and business-to-business arrangements use the older Borello test instead.","source":"https://www.dir.ca.gov/dlse/faq_independentcontractor.htm"},{"name":"Proposition 22 (app-based rideshare and delivery drivers)","summary":"App-based drivers are independent contractors if the company does not set their hours, require them to accept specific requests, or restrict work for other companies. Drivers get a net earnings floor of 120% of the applicable minimum wage for engaged time (from accepting a request to completing it) plus a per-mile payment for engaged miles ($0.30 in 2021, adjusted for inflation each year).","source":"https://vig.cdn.sos.ca.gov/2020/general/pdf/topl-prop22.pdf"},{"name":"Freelance Worker Protection Act (SB 988, Bus. & Prof. Code 18100 et seq.)","summary":"Covers freelancers hired for professional services worth $250 or more (alone or combined over 120 days) on contracts made or renewed on or after January 1, 2025. The hiring party must give a signed written contract, keep it for at least 4 years, and pay on the contract date or within 30 days of completion. Freelancers can recover damages and attorney's fees.","source":"https://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202320240SB988"},{"name":"Transportation Network Company Drivers Labor Relations Act (AB 1340, Stats. 2025, Ch. 335)","summary":"Effective January 1, 2026, rideshare (TNC) drivers in California have the right to form, join, and take part in driver organizations and to bargain collectively with rideshare companies over terms and conditions of work. PERB administers the Act (Bus. & Prof. Code 7470 to 7470.21).","source":"https://perb.ca.gov/laws-and-regulations/rulemaking/rulemaking-transportation-network-company-drivers-labor-relations-act"}],"notes":"California front-loads estimated tax: 70% of the year's required payment is due by June 15. Single-member LLCs owe the $800 annual tax even in a loss year."},"stateRetirementProgram":{"state":"California","code":"CA","programName":"CalSavers Retirement Savings Program","status":"active","employerMandate":"Employers with 1+ California employee aged 18 or over and no qualified retirement plan","mandateMin":1,"keyDates":"Phase-in complete. The final wave (1–4 employees) closed December 31, 2025, so the mandate reaches every size of employer as of January 1, 2026. A business that first reports an employee during 2026 must register or certify an exemption by December 31, 2026.","covers1099":false,"selfEnroll":"yes","sourceUrl":"https://www.treasurer.ca.gov/calsavers","note":"The mandate counts W-2 employees only; a business that pays only 1099 contractors is not a covered employer. Self-employed Californians may enrol themselves directly (CalSavers saver site; Congressional Research Service R48484).","lastVerified":"2026-09-09"},"city":{"slug":"anaheim-ca","name":"Anaheim","stateCode":"CA","county":"Orange County","population":341008,"populationYear":2025,"localIncomeTax":{"applies":false},"localBusinessTaxes":[{"name":"Anaheim Business License Tax","summary":"Any individual, sole proprietor or other entity doing business in Anaheim must get a city business license and pay the business license tax, plus a non-refundable $37 minimum processing fee on every new or renewed license. Operating without a license or renewing late brings a penalty of 10% or $10 (whichever is greater) for each month delinquent, plus 1.5% of that amount per month from the first day of delinquency.","source":"https://www.anaheim.net/faq"}],"businessLicense":{"required":true,"summary":"Yes. Every business run from a home in Anaheim needs both a city business license and a home occupation permit; the standard business license fee applies and the home occupation permit has no extra cost.","source":"https://www.anaheim.net/623/Home-Based-Business"},"gigLaws":[],"notes":"No city or county income tax. Businesses located outside Anaheim but doing business in the city also need an Anaheim license (https://www.anaheim.net/494/Business-License). The tax amount itself, which varies by business type and employee count, was not confirmed on an official page. No local gig-worker or freelancer pay ordinances were found; California's statewide rules (for example Prop 22 for app-based drivers) are covered at the state level. Population: Census Bureau Vintage 2025 estimate for July 1, 2025 (https://www2.census.gov/programs-surveys/popest/datasets/2020-2025/cities/totals/sub-est2025.csv)."},"guides":[{"audience":"consultants","url":"https://gigaverse.ai/local/anaheim-ca/consultants"},{"audience":"freelancers","url":"https://gigaverse.ai/local/anaheim-ca/freelancers"},{"audience":"content-creators","url":"https://gigaverse.ai/local/anaheim-ca/content-creators"},{"audience":"entrepreneurs","url":"https://gigaverse.ai/local/anaheim-ca/entrepreneurs"},{"audience":"gig-workers","url":"https://gigaverse.ai/local/anaheim-ca/gig-workers"},{"audience":"tipped-workers","url":"https://gigaverse.ai/local/anaheim-ca/tipped-workers"},{"audience":"tradespeople","url":"https://gigaverse.ai/local/anaheim-ca/tradespeople"}],"disclaimer":"Educational information for 2026, not tax, legal or investment advice. Sources are cited per fact."}