The simple answer to your question is “yes.” Whenever you receive income for work it will be subject to taxes.  

However, depending on how much you earn each year, you may or may not actually have to pay taxes. For example, if you earned less than $5,700 in 2010, you didn’t have to pay federal taxes. Check with your state to learn what, if any, state taxes you would owe. In California you must file a tax return if you earned more than $950 in 2010. 

To learn more about teens and taxes, follow this link: http://moneytalks4teens.ucdavis.edu/faq.cfm?faq=78