Anyone operating or doing business in the City of Oakland is required to file and pay an annual business tax. California's local and state minimum wage guidelines, frequently asked questions, and resources for navigating local and state taxes.California follows a state minimum wage law. A wage claim starts the process to collect on those unpaid wages or benefits. SmartAsset's California paycheck calculator shows your hourly and salary income after federal, state and local taxes. In Oakland, California, there are particular taxes that are placed on employees, which are deducted from their paychecks. Employers shall pay employees a wage to each employee of no less than the hourly rates set under the authority of this chapter. The Wage Tax must be filed quarterly and paid on a schedule that corresponds with how much money is withheld from employees' paychecks. Employees are paid via the payroll process and receive IRS Form W-2's. Why must I pay a tax to do business in the unincorporated area of the county?