#california
California business regulations and tax considerations
California AB 2477 lets pest-control trainees spray outdoors under supervision for 60 days from January 2028 — after 80 hours of documented training.
California pays 1.5x past 8 hours and double time past 12; Alaska adds daily overtime and Nevada ties it to wages, so the federal 40-hour rule is not enough.
California AB 518 lets counties allow nine farm campsites; Oregon HB 4153 adds a farm-store permit. Report the new income on IRS Schedule C, not Schedule F.
Under the FLSA, day-rate and piece-rate workers still earn overtime: divide weekly pay by hours worked, then add a half-time premium for each hour over 40.
California AB 692 voids stay-or-pay clauses signed on or after January 1, 2026 — audit your offer letters now or risk $5,000 per affected worker.
California's tobacco retailer license fee rose from $265 to $450 per location on July 1, 2026 under AB 573 — and CDTFA can raise it to $600.
California SB 346 forces Airbnb to share your address and nights booked with LA — 120-night cap breaches now surface automatically, at up to $2,060 a day.
California, New York, and Illinois each mandate a weekly day of rest — measured three different ways, with per-employee penalties for every week you miss.
California Prop 65 reaches any seller shipping into the state with 10+ employees — warn before checkout, name the chemical, and relabel short forms by 2028.
California employers owe 1.8% FUTA for 2025 — $126 per employee instead of $42. Report the credit reduction on Schedule A of Form 940, due with the Q4 deposit.
A 9/80 schedule stacks 44 hours into one workweek unless you start the workweek mid-Friday — the FLSA never averages two weeks, so four overtime hours accrue.
California talent agents, managers, and coaches became mandated reporters January 1, 2026; a missed report is a misdemeanor. Here's the compliance checklist.
