Sales and Use Tax
Sales and Use Tax are imposed by the California Department of Tax and Fee Administration upon retailers and purchasers conducting business within California.
The county of San Diego is responsible for the collection of property tax.
Income and Payroll Taxes
The state of California Tax Service Center is responsible for the collection of state income and payroll taxes. State income taxes are in addition to federal income taxes. The state of California's Employment Development Department (EDD) administers payroll taxes. Employers are required to register with EDD after paying $100 in total wages to one or more employees in a calendar quarter.
The Internal Revenue Service is the government agency responsible for collecting federal taxes.