I just spent a lot of time figuring this out and hope someone else in Oakland can use this information. The city of Oakland has two separate taxes. One is collected and paid by Airbnb at a rate or 14%. This is the transient occupancy tax. Additionally, if you file for a business license, upon renewal you'll be charged $13.95 for every $1000 earned. This is your business tax. You file for the business tax using the New Rental Application. You'll also need to fill out the New Rent Program Service Fee Application. Both files and links to FAQ can be found here: http://www.oaklandnet.com/government/fwawebsite/revenue/revenue_biztax.htm
You'll pay $91 to file the rental application and then you have to renew every year by March 1. When you renew you'll be charged for the tax of $13.94 per $1000 earned. The fees for the New Rent Program Service Fee Application depends on a number of exemptions that are explained on the form. If you have further questions you can call the City of Oakland Revenue Management Bureau at 510-238-3704.