Through Below Script you are able to identify the CPU utilization By per databases in your SQL Server:–
WITH CPU_Uses_Per_Db
AS
(SELECT
dm.Database_ID
, DB_Name(dm.Database_ID) AS [Database_Name]
, SUM(dmq.total_worker_time) AS CPU_Time_As_MS
FROM sys.dm_exec_query_stats dmq
CROSS APPLY
(SELECT
CONVERT(INT, value) AS [Database_ID]
FROM sys.dm_exec_plan_attributes(dmq.plan_handle)
WHERE attribute = N’dbid’) dm
GROUP BY dm.Database_ID)
SELECT
[Database_Name]
,[CPU_Time_As_MS]
,CAST([CPU_Time_As_MS] * 1.0 / SUM([CPU_Time_As_MS]) OVER() * 100.0 AS DECIMAL(5, 2)) AS [Uses_CPUTime_In_Prcnt%]
FROM CPU_Uses_Per_Db
ORDER BY [Uses_CPUTime_In_Prcnt%] DESC;