When is the tax due? Apply for a New Business Tax Certificate online or at the Business Tax Office.Refundable business registration fee plus special fees. If you have NO EMPLOYEES, contact the Franchise Tax Board regarding Withholding Taxes, and Corporate State Taxes. Where can I get more information? The W-2 form reports taxable income and corresponding withholdings for paychecks issued between January 1 and December 31 of each year. Use Withholding Tax Web File to file your quarterly return. What forms are used to report withholding to the Franchise Tax Board? Currently California Forms 593 and 593V are used to report and remit withholding. California has among the highest taxes in the nation.