Cal. Rev. & Tax. Code § 7236
(a) Uniform business license tax fee payments collected by the Department of Motor Vehicles pursuant to Section 7232 shall be deposited in the State Treasury to the credit of the General Fund. All other funds collected by the Department of Motor Vehicles pursuant to Section 7232 shall be deposited in the State Treasury to the credit of the Motor Vehicle Account in the State Transportation Fund. The following fees shall be paid to the department:
(2)
(c)
(1) A seasonal permit may be issued to a motor carrier of property upon payment of fees indicated as the safety fee and one-twelfth of the fee indicated as the uniform business license tax fee, rounded to the next dollar, for each month the permit is valid. The original seasonal permit shall be valid for a period of not less than six months, and may be renewed upon payment of a five-dollar ($5) fee, and one-twelfth of the fee indicated as a uniform business license tax fee for each additional month of operation.
| Fleet—Size Commercial Vehicles Fee | Safety Fee | Uniform Business License Tax | Carrier Inspection Fee |
| 1 | |||
| $60 | $60 | $130 | |
| 2-4 | 75 | 125 | 152 |
| 5-10 | 200 | 275 | 252 |
| 11-20 | 240 | 470 | 573 |
| 21-35 | 325 | 650 | 743 |
| 36-50 | 430 | 880 | 961 |
| 51-100 | 535 | 1,075 | 1,112 |
| 101-200 | 635 | 1,300 | 1,463 |
| 201-500 | 730 | 1,510 | 1,512 |
| 501-1,000 | 830 | 1,715 | 1,600 |
| 1,001-2,000 | 930 | 1,900 | 1,800 |
| 2,001-over | 1,030 | 2,000 | 2,114 |
(d) Failure to pay fees required by this section, within the appropriate timeframe, shall result in additional delinquent fees as follows: