{"place":"Bakersfield, CA","kind":"city","asOf":"2026-10-07","url":"https://gigaverse.ai/local/bakersfield-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":"bakersfield-ca","name":"Bakersfield","stateCode":"CA","county":"Kern County","population":422165,"populationYear":2024,"localIncomeTax":{"applies":false},"localBusinessTaxes":[{"name":"Bakersfield Business Tax Certificate (business license tax)","summary":"Anyone doing business in the City, or whose business is located in the City, needs an annual Business Tax Certificate. Certificates expire June 30 and must be renewed by July 31 (delinquent Aug. 1); the City mails a Declaration of Gross Receipts each April, and requirements and cost vary by business classification.","source":"https://www.bakersfieldcity.us/business-licenses-permits-fees"}],"businessLicense":{"required":true,"summary":"City ordinance requires a Business Tax Certificate if you are doing business within the City or your business is located within the City. The City's page does not separately address home-based businesses.","source":"https://www.bakersfieldcity.us/business-licenses-permits-fees"},"gigLaws":[{"name":"California Freelance Worker Protection Act (SB 988, statewide)","summary":"Since January 1, 2025, a business that hires a solo freelancer for professional services worth $250 or more (alone or combined with other contracts with the same hiring party in the prior 120 days) must use a written contract and keep it for 4 years. It must pay by the contract date, or within 30 days after the work is done if no date is set. A freelancer who is paid late can be awarded damages of up to twice the unpaid amount.","source":"https://leginfo.legislature.ca.gov/faces/billTextClient.xhtml?bill_id=202320240SB988"},{"name":"California Proposition 22 app-based driver earnings guarantee (statewide)","summary":"App-based rideshare and delivery drivers must earn at least 120% of the applicable minimum wage for engaged time (from accepting a request to completing it), plus a per-engaged-mile amount set by the State Treasurer: $0.37 per mile for 2026. The applicable minimum wage is California's $16.90 in 2026, or a higher local minimum wage that applies to all industries where the pickup happens. Tips are paid in full to the driver and do not count toward the floor.","source":"https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=BPC&sectionNum=7453"}],"notes":"California law (Rev. & Tax. Code 17041.5) bars cities and counties from taxing personal income, though gross-receipts business license taxes are allowed (https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=17041.5). The City does not publish a rate table online and asks applicants to submit an application and call Treasury at 661-326-3762 for a quote. The 2026 per-mile rate ($0.37) is published by the State Treasurer (https://www.treasurer.ca.gov/prop-22.asp), and the $16.90 state minimum wage for 2026 is confirmed by the Labor Commissioner (https://www.dir.ca.gov/dlse/faq_minimumwage.htm). No city-specific gig or freelance worker ordinance was found."},"guides":[{"audience":"consultants","url":"https://gigaverse.ai/local/bakersfield-ca/consultants"},{"audience":"freelancers","url":"https://gigaverse.ai/local/bakersfield-ca/freelancers"},{"audience":"content-creators","url":"https://gigaverse.ai/local/bakersfield-ca/content-creators"},{"audience":"entrepreneurs","url":"https://gigaverse.ai/local/bakersfield-ca/entrepreneurs"},{"audience":"gig-workers","url":"https://gigaverse.ai/local/bakersfield-ca/gig-workers"},{"audience":"tipped-workers","url":"https://gigaverse.ai/local/bakersfield-ca/tipped-workers"},{"audience":"tradespeople","url":"https://gigaverse.ai/local/bakersfield-ca/tradespeople"}],"disclaimer":"Educational information for 2026, not tax, legal or investment advice. Sources are cited per fact."}