HomeMy WebLinkAbout02-Study Session
Study Session - Public Safety Revenue Measure
August 2, 2006
EDA Board Room
. One-quarter cent (.25%) local sales tax (district tax) would raise the total sales tax
rate from the current 7.75% to 8%. The rate increase is projected to generate $5.6
million (Attachment A)
. District tax is based on destination, not point of sale, so revenues can be different than
Bradley-Burns 1 % sales tax.
. District tax on vehicles is based on where the vehicle is registered. Vehicle
purchasers who register the vehicle in San Bernardino would pay the district tax,
regardless of where the vehicle is purchased. See Board of Equalization's "Guidance
for Prospective Special Taxing Jurisdictions" (Attachment B) and Tax Tips for
District Taxes (Attachment D) for more detail on district taxes
. Tax becomes effective the first date of the first calendar quarter starting 110 days
after voter approval (in this case, April 1, 2007)
. Most sales tax revenue is generated by shoppers from outside the City - at least 76%.
(Attachment F)
Snecial Tax General Tax
Definition Proposition 218 defines "special Proposition 218 defmes a
tax" as any tax imposed for "general tax" as any tax imposed
specific purposes including taxes for general government purposes
imposed for specific purposes and
Dlaced into a general fund.
Voter approval required 66.7% approval (2/3) 50% + I (simple majority)
Election timing No timing restrictions General tax elections must be
consolidated with a regularly
scheduled general election for the
members of the governing body
proposing the tax, except in cases
of an emergency declared by
unanimous vote of the governing
body
Use of funds Must be used for specific Can be used for any purposes
Dumoses noted in the tax measure
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Reference materials:
Attachment A:
Attachment B:
Attachment C:
Attachment D:
Attachment E:
Attachment F:
MBIA projection of special sales tax revenues
"Guidance for Prospective Special Taxing Jurisdictions",
California State Board of Equalization (BOE)
California City and County Sales and Use Tax Rates, BOE
Publication 71 - July 1,2006
Tax Tips for District Taxes (Sales and Use Taxes), BOE
Publication 44 - April 2003
Ballot history on local sales taxes, compiled from data at
www.californiacitvfinance.com
Estimates concerning sources of current sales tax revenues
Attachment A
CITY OF SAN BERNARDINO
ESTlMA TED DISTRICT TAX FROM TRANSACTIONS ALREADY OCCURING IN THE
CITY OF SAN BERNARDINO
ECONOMIC DISTRICT TAX RATES (PERCENT) WEIGHTED AVERAGE 2006Ql BRADLEY
CATEOGRY 1/2 1/4 FROM SEGMENTS BURNS 1%
GENERAL RETAIL 4,342,355 2,171,177 93% 9,293,593
TRANSPORTATION 2,827,244 1,413,622 52% 10,935,052
FOOD PRODUCTS 2,090,043 1,045,022 99% 4,217,465
CONSTRUCTION 1,490,590 745,295 52% 5,736,896
BUSINESS TO BUSINESS 330,301 165,151 24% 2,779,970
MISCELLANEOUS 158,702 79,351 90% 350,936
TOTALS 11,239,235 5,619,617 67% 33,313,912
ECONOMIC DISTRICT TAX RATES (PERCENT) ESTIMATED % SALES 2006Ql BRADLEY
SEGMENT 1/2 1/4 REMAINING IN CITY BURNS 1%
. AUTO SALES - NEW 867,183 433,591 30% 5,781,218
DEPARTMENT STORES 2,344,729 1 , 172, 365 98% 4,785,162
MISCELLANEOUS RETAIL 640,603 320,301 98% 1,307,353
BLDG.MATLS-RETAIL 1,160,217 580,109 75% 3,093,912
RESTAURANTS 1,443,031 721,515 100% 2,886,061
FURNITURE/APPLIANCE 638,498 319,249 75%' 1,702,660
SERVICE STATIONS 1,145,455 572,728 100% 2,290,910
BLDG.MATLS-WHSLE 330,373 165,187 25% 2,642,984
APPAREL STORES 428,650 214,325 98% 874,796
FOOD MARKETS 555,771 277,886 100% 1,111,542
OFFICE EQUIPMENT 147,753 73,877 25% 1,182,027
AUTO PARTS/REPAIR 397,061 198,530 95% 835,917
RECREATION PRODUCTS 185,429 92,714 98% 378,426
LIGHT INDUSTRY 31,188 15,594 25% 249,505
DRUG STORES 99,069 49,535 98% 202,182
MISC. VEHICLE SALES 197,153 98,577 25% 1,577,227
AUTO SALES - USED 220,392 110,196 98% 449,780
LEASING 55,410 27,705 20% 554,095
LIQUOR STORES 74,064 37,032 98% 151,151
FOOD PROCESSING EQP 17,178 8,589 50% 68,711
HEAVY INDUSTRY 31,100 15,550 25% 248,803
BUSINESS SERVICES 7,895 3,947 25% 63,157
HEALTH & GOVERNMENT 144,892 72,446 98% 295,698
MISCELLANEOUS OTHER 13,810 6,905 50% 55,238
FLORIST/NURSERY 5,377 2,688 25% 43,014
CHEMICAL PRODUCTS 13,370 6,685 20% 133,698
ELECTRONIC EQUIPMENT 23,436 11,718 25% 187,485
ENERGY SALES 20,150 10,075 25% 161,200
CLOSED ACCT-ADJUSTMT 0 0 100% 0
TOTALS 11,239,235 5,619,617 67% 33,313,912
MBIA MUNISERVICES COMPANY
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I
CALIFORNIA
STATE BOARD
OF EQUALIZATION
California
City and County
Sales and Use
Tax Rates
BOARD MEMBERS
BETTY 1. YEE
ACllngMember
San FranCISCo
F:rstDistrict
BILL LEONARD
SacramSl1to!Ontario
SeeondOistrict
CLAUDE PARRISH
Long Beach
T~ird District
JOHN CHIANG
Los Angeles
Founh District
STeVE WE$TlY
Sacramento
SlareController
RAMON J_ HIR$IG
ExsculiveDlrec\or
Sacramel1to
July 1, 2006
Publication No. 71 . LDA
Contents
Preface
2 District Taxes, Rates, and
Effective Dates
19 History of Sales and Use Tax
Rates
20 Board Offices, Addresses, and
Phone Numbers
Many of California's cities, counties, towns,
and communities have special taxing jurisdic-
tions (districts), which impose a transactions
(sales) and use tax. These districts increase
the tax rate in a particular area by adding the
district tax to the combined statewide rate of
7.25% (effective January 1, 2002). The rates for
these districts range from 0.10% to 1.00% per
district. In districts where there is a district tax,
one or more district tax may be in effect.
As a seller, you may be required to report and
pay district taxes for your taxable sales and
purchases. For more information on district
taxes and how they are applied, you should
download or order:
. Publication 44, Tax Tips for District Taxes
. Publication 105, District Taxes and
Delivered Sales
For more information go online at
www.boe.ca.gov to:
. View an electronic version of this
pamphlet:
www.boe.ca.gov/pdf/pubn.pdf
. Order publications
www.boe.ca.gov/cgi-bin/formjearch.cgi
. Search for rates by city or county:
www.boe.ca.gov/sutax/pamn.htm
Page
1 How To Use This Publication
How To Use This Publication
To find out the sales and use tax rate for a county, city, or community in California, first
locate the county, city, or community name, listed alphabetically beginning on page 2. The
rate is shown, along with the name of the county in which the city or community is located.
The rate includes the combined statewide rate of 7.25% plus any applicable district taxes.
Please Note: It is not always possible to determine the correct rate based solely on a mailing
address. For example, a customer may live near a county line and have a zip code and city
name whose mail is routed to a post office in a neighboring county which has a different
tax rate. If you relied solely on the post office mailing address to determine the tax rate,
you might assume the customer lived in a county other than the one in which he or she
actually resides. As a result, you could apply an incorrect tax rate.
If you are in doubt about the correct rate, check with your customer or call the local Board
of Equalization office for assistance. You may want to refer to other references for help,
such as the California Directory of Post Offices, Thomas Guides, and other map references.
Post Office mailing addresses sometimes use a "city" designation other than the actual
city in which the addressee is located. For example, in Los Angeles County, the "cities" of
Hollywood, Van Nuys, Sherman Oaks, San Pedro, West Los Angeles, and Eagle Rock are
actually located within the City of Los Angeles.
Recent Tax Rate Changes
We update this pamphlet whenever special tax districts are added or deleted, or when
other tax rate changes occur. Because a number of district tax rate changes occurred since
this pamphlet was updated, the following page, District Taxes, Rates, and Effective Dates,
incorporates the district tax rate changes since April, 2005. The Effective and End dates for
the particular district tax indicate, the recent changes.
District tax rate changes may occur more frequently than once a year. In order to maintain
an adequate supply of this publication while keeping the information updated, we will,
when necessary, insert an update sheet of any changes that occur between revision dates.
This publication, including the most recent updates, may be viewed on the Board's
website at www.boe.ca.gov/pdf/pub71.pdf.
California City and County Sales and Use Tax Rates _ July 2006
Page 1
District Taxes, Rates, and Effective Dates
(City): Indicates district tax applies within the city limits and is in addition to other applicable state, local and transit district taxes.
Effective End
Tax Area District Name and Initials Rate Date Date
Alameda County Alameda County Essential Health Care Services Transactions 0.50% 07-01-04
and Use Tax (ACHC)
Alameda County Transportation Improvement Authority (ACTI) 0.50% 04-01-02
Alameda County Transportation Authority (ACTA) 0.50% 04-01-87 03-31-02
Bay Area Rapid Transit District (BART) 0.50% 04-01-70
Contra Costa County Contra Costa Transportation Authority (CCTA) 0.50% 04-01-89
Bay Area Rapid Transit District (BART) 0.50% 04-01-70
Richmond (City) City of Richmond Transactions and Use Tax (RMGT) 0.50% 04-01-05
Del Norte County Del Norte County District (DNCD) 0.50% 07-01-93 08-30-98
EI Dorado County
Placerville (City) City of Placerville Public Safety Transactions and 0.25% 04-01-99
Use Tax (PLPS)
South Lake Tahoe (City) City of South Lake Tahoe Transactions and Use Tax (SLTG) 0.50% 04-01-05
Fresno County Fresno County Public Library Transactions and Use Tax (FCPL) 0.125% 04-01-99
Fresno County Fresno County Transportation Authority (FCTA) 0.50% 07-01-87
Fresno County Fresno County Zoo Authority (FCZA) 0.10% 04-01-05
Clovis (City) City of Clovis Public Safety Transactions and Use Tax (CCPS) 0.30% 04-01-00
Humboldt County
Trinidad (City) City of Trinidad General Revenue Transactions and 1.00% 10-01-04
Use Tax (TOG F)
Imperial County Imperial County Local Transportation Authority (IMTA) 0.50% 04-01-90
Calexico (City) Calexico Heffernan Memorial Hospital District (CXHD) 0.50% 10-01-92 03-31-06
I nyo County Inyo County Rural Counties Transactions Tax (INRC) 0.50% 10-01-88
Lake County
Clearlake (City) City of Clearlake Public Safety Transactions and Use 0.50% 07-01-95
Tax (CLPS)
Lakeport (City) City of Lakeport Transactions and Use Tax (LPGT) 0.50% 04-01-05
Los Angeles County Los Angeles County Transportation Commission (LATC) 0.50% 04-01-91
Los Angeles County Transportation Commission (LACT) 0.50% 07-01-82
Avalon (City) City of Avalon Municipal Hospital and Clinic Tax (AMHC) 0.50% 10-01-00
Madera County Madera County Transportation Authority (MCTA) 0.50% 10-01-90 09-30-05
Marin County Transportation Authority Marin County (TAMC) 0.50% 04-01-05
San Rafael (City) City of San Rafael Transactions and Use Tax (RFEL) 0.50% 04-01-08
Mariposa County Mariposa County Healthcare Transactions and Use Tax (MCHC) 0.50% 04-01-05
Mariposa County Healthcare Authority (MCHA) 0.50% 07-01-00 06-03-04
Mendocino County
Fort Bragg (City) City of Fort Bragg Maintain City Streets Transactions 0.50% 01-01-05
and Use Tax (FBCS)
Point Arena (City) City of Point Arena Transactions and Use Tax (PARS) 0.50% 04-01-04
Ukiah (City) City of Ukiah Transactions and Use Tax (UKGT) 0.50% 10-01-05
Willits (City) City of Willits Road System Transactions and Use Tax (WCRS) 0.50% 10-01-03
Merced County
Los Banos (City) City of Los Banos Public Safety Transactions 0.50% 04-01-05
and Use Tax (LBPS)
Merced (City) City of Merced Transactions and Use Tax (MRCD) 0.50% 04-01-08
Monterey County
Salinas (City) City of Salinas Transactions and Use Tax (SLNS) 0.50% 04-01-08
Sand City (City) City of Sand City General Purpose Transactions 0.50% 04-01-05
and Use Tax (SAND)
Napa County Napa County Flood Protection Authority Tax (NCFP) 0.50% 07-01-98
Nevada County Nevada County Public Library Transactions 0.125% 10-01-98
and Use Tax (NVPL)
Truckee (City) Town of Truckee Road Maintenance Transactions 0.50% 10-01-98
and Use Tax (TRSR)
Page 2 Cnlifomia City and County Sales and Use Tax Rates . July 2006
District Taxes, Rates, and Effective Dates
Effective End
Tax Area District Name and Initials Rate Date Date
Orange County Orange County Local Transportation Authority (OCTA) 0.50% 04-01-91
Laguna Beach (City) City of Laguna Beach Temporary Transactions and Use Tax (LGBH) 0.50% 07-01-06
Riverside County Riverside County Transportation Commission (RCTC) 0.50% 07-01-89
,Sacramento County Sacramento Transportation Authority (STAT) 0.50% 04-01-89
San Benito County San Benito County General Fund Augmentation (SBTU) 0.50% 01-01-94 12-31-97
San Benito County Council of Governments (SBCG) 0.50% 01-01-89 12-31-98
San Juan Bautista (City) City of San Juan Bautista Transactions and Use Tax (SJBG) 0.75% 04-01-05
San Bernardino County San Bernardino County Transportation Authority (SBER) 0.50% 04-01-90
Montclair (City) City of Montclair Transactions and Use Tax (MTGR) 0.25% 04-01-05
San Diego County San Diego County Regional Transportation 0.50% 04-01-88
Commission (SDTC)
EI Cajon (City) City of EI Cajon Public Safety Facilities Transactions 0.50% 04-01-05
and Use Tax (ECPS)
San Francisco City San Francisco County Public Finance Authority (SFPF) 0.25% 10-01-93
and County San Francisco County Transportation Authority (SFTA) 0.50% 04-01-90
Bay Area Rapid Transit District (BART) 0.50% 04-01-70
San Joaquin County San Joaquin Transportation Authority (SJTA) 0.50% 04-01-91
Stockton (City) City of Stockton Public Safety Transactions and Use Tax {SPFG} 0.25% O4-o1-Q5
San Mateo County San Mateo County Transportation Authority (SMTA) 0.50% 01-01-89
San Mateo County Transit District {SMCT} 0.50% 07-01-82
Santa Barbara County Santa Barbara County Local Transportation Authority (SBAB) 0.50% 04-01-90
Santa Clara County Santa Clara County Transactions and Use Tax (SCGF) 0.50% 04-01-97 03-31-06
Santa Clara County Transit District (SCCT) 0.50% 10-01-76
Santa Clara County Valley Transportation Authority (SCVT) 0.50% 04-01-06
Santa Cruz County Santa Cruz County Public Library Transactions and 0.25% 04-01-97
Use Tax (SZPL)
Santa Cruz County Earthquake Recovery Bond (SCER) 0.50% 04-01-91 03-31-97
Santa Cruz Metropolitan Transit District {SCMT} 0.50% 01-01-79
Capitola (City) City of Capitola Transactions and Use Tax (CPGT) 0.25% 04-01-05
Santa Cruz (City) City of Santa Cruz Transactions and Use Tax (SZGT) 0.25% 07-01-04
Scotts Valley (City) City of Scotts Valley Transactions and Use Tax (SVGT) 0.50% 04-01-06
Solano County Solano County Public Library Transactions and Use 0.125% 10-01-98
Tax (SLPL)
Sonoma County Sonoma County Open Space Authority (SCOS) 0.25% 04-01-91
Sonoma County Transportation Authority (SNTA) 0.25% 04-01-05
Santa Rosa (City) City of Santa Rosa Public Safety Transactions 0.25% 04-01-05
and Use Tax (SRPS)
Sebastopol (City) City of Sebastopol Transactions and Use Tax (SEGR) 0.125% 04-01-03 03-31-05
Sebastopol (City) City of Sebastopol Community Transactions and Use Tax (SEBG) 0,25% 04-01-05
Stanislaus County Stanislaus County Library Transactions and Use Tax (STCL) 0.125% 07-01-95
Tulare County Tulare County Transactions and Use Tax (TCTU) 0.50% 10-01-95 12-31-97
Dinuba (City) City of Dinuba Police and Fire Protection Transactions and
Use Tax (DNBA) 0.75% 04-01-06
Farmersville (City) City of Farmersville Transactions and Use Tax (FMGT) 0.50% 04-01-05
Porterville (City) City of Porterville Public Safety, Police and Fire Transactions
and Use Tax (PTVL) 0.50% 04-01-06
Tulare (City) City of Tulare Transactions and Use Tax (TLRE) 0.50% 04-01-06
Visalia (City) City of Visalia Transactions and Use Tax (VPST) 0.25% 07-01-Q4
Tuolumne County
Sonora (City) City of Sonora Transactions and Use Tax (SPFW) 0.50% 01-01-05
Yolo County
Davis (City) City of Davis Transactions and Use Tax (DAGT) 0.50% 07-01-04
West Sacramento (City) City of West Sacramento Transactions and Use Tax (WSTU) 0.50% 04-01-03
Woodland' (City) City of Woodland General Revenue Transactions 0.50% 07-01-00 06-30-06
and Use Tax (WOGT)
California City and County Sales and Use Tax Rates _ July 2006 Page 3
Cities, Counties, and Tax Rates
Location Rate County
Amboy 7.75% San Bernardino
County Total County Rate American 7.75% Napa County Total County Rate
Alameda 8.75% Canyon' Butte 7.25%
Alpine 7.25% Anaheim' 7.75% Orange
Amador 7.25% Anderson' 7.25% Shasta Location Rate County
Angels Camp' 7.25% Calaveras Badger 7.25% Tulare
Location Rate County Angelus Oaks 7.75% San Bernardino Bailey 8.25% Los Angeles
Acampo 7.75% San Joaquin Angwin 7.75% Napa Baker 7.75% San Bernardino
Acton 8.25% Los Angeles Annapolis 7.75% Sonoma Bakersfield' 7.25% Kern
Adelaida 7.25% San Luis Obispo Antelope 7.75% Sacramento Balboa 7.75% Orange
Adelanto' 7.75% San Bernardino Antelope Acres 8.25% Los Angeles (Newport
Adin 7.25% Modoc Antioch. 8.25% Contra Costa Beach')
Agoura 8.25% Los Angeles Anza 7.75% Riverside Balboa Island 7.75% Orange
Agoura Hills" 8.25% Los Angeles Apple Valley' 7.75% San Bernardino (Newport
Agua Callente 7.75% Sonoma Applegate 7.25% Placer Beach')
Agua Caliente 7.75% San Diego Aptos 8.00% Santa Cruz Balboa Park 7.75% San Diego
Springs Arbuckle 7.25% Colusa (San Diego')
Agua Dulce 8.25% Los Angeles Arcadia' 8.25% Los Angeles Baldwin Park' 8.25% Los Angeles
Aguanga 7.75% Riverside Arcata* 7.25% Humboldt Ballard 7.75% Santa Barbara
Ahwahnee 7.25% Madera Argus 7.75% San Bernardino Ballico 7.25% Merced
AI Tahoe 7.25% EI Dorado 'Arleta 8.25% Los Angeles Ballroad 7.75% Orange
Alameda' 8.75% Alameda (Los Angeles') Bangor 7.25% Butte
Alamo 8.25% Contra Costa Arlington 7.75% Riverside Banning' 7.75% Riverside
Albany' 8.75% Alameda (Riverside') Banta 7.75% San Joaquin
Alberhill 7.75% Riverside Armona 7.25% Kings Bard 7.75% Imperlal
(Lake Elsinore') Army Terminal 8.75% Alameda Barrington 8.25% Los Angeles
Albion 7.25% Mendocino Arnold 7.25% Calaveras Barstow. 7.75% San Bernardino
Alderpolnt 7.25% Humboldt Aromas 7.25% Monterey Bartlett 7.75% Inyo
Alhambra' 8.25% Los Angeles Arrowbear Lake 7.75% San Bernardino Barton 7.975% Fresno
Allso Viejo' 7.75% Orange Arrowhead 7.75% San Bernardino Base Line 7.75% San Bernardino
Alleghany 7.25% Sierra Highlands Bass Lake 7.25% Madera
Almaden Valley 8.25% Santa Clara Arroyo Grande' 7.25% San Luis Obispo Bassett 8.25% Los Angeles
Almanor 7.25% Plumas Artesia* 8.25% Los Angeles Baxter 7.25% Placer
Almondsls 8.25% Los Angeles Artois 7.25% Glenn Bayside 7.25% Humboldt
Alandrs 8.25% Los Angeles Arvin. 7.25% Kern Baywood Park 7.25% San Luis Obispo
Alpaugh 7.25% Tulare Ashland 8.75% Alameda Beale A.F.B. 7.25% Yuba
Alpine 7.75% San Diego Asli 7.75% Sonoma Bear River Lake 7.25% Amador
Alta 7.25% Placer Atascadero. 7.25% San Luis Obispo Bear Valley 7.25% Alpine
Alta Lorna 7.75% San Bernardino Athens 8.25% Los Angeles Bear Valley 7.75% Mariposa
(Rancho Atherton" 8.25% San Mateo Beaumont. 7.75% Riverside
Cucamonga') Atwater' 7.25% Merced Beckwourth 7.25% Plumas
Altadena 8.25% Los Angeles Atwood 7.75% Orange Bel Air Estates 8.25% Los Angeles
Altaville' 7.25% Calaveras Auberry 7.975% Fresno Belden 7.25% Plumas
Alton 7.25% Humboldt Auburn. 7.25% Placer Bell Gardens" 8.25% Los Angeles
Allures" 7.25% Modoc Avalon. 8.75% Los Angeles Bell" 8.25% Los Angeles
Alviso 8.25% Santa Clara Avenal. 7.25% Kings Bella Vista 7.25% Shasta
(San Jose") Avery 7.25% Calaveras Bellflower' 8.25% Los Angeles
Amador 7.25% Amador Avila Beach 7.25% San Luis Obispo Belmont" 8.25% San Mateo
City" Azusa. 8.25% Los Angeles Belvedere' 7.75% Marin
Amargosa 7.75% Inyo Ben Lomond 8.00% Santa Cruz
(Death Valley) Benicia. 7.375% Solano
Benton 7.25% Mono
. Incorporated city + Certain cities within the county have a higher lax rate. locale the city 10 find the correct rate.
Page 4 California City and County Sales and Use Tax <es . July 2006
Cities, Counties, and Tax Rates
Location Rate County Location Rate County Location Rate County
Berkeley' 8.75% Alameda Boyes Hot 7.75% Sonoma Calabasas 8.25% Los Angeles
Bermuda Dunes 7.75% Riverside Springs Highlands
Berry Creek 7.25% Butte Bradbury' 8.25% Los Angeles Calabasas Park 8.25% Los Angeles
Bethel Island 8.25% Contra Costa Bradford 8.75% Alameda Calabasas' 8.25% Los Angeles
Betteravia 7.75% Santa Barbara Bradley 7.25% Monterey Calexico" 7.75% Imperial
Beverly Hills' 8.25% Los Angeles Branscomb 7.25% Mendocino Caliente 7.25% Kern
Bieber 7.25% Lassen Brawley' 7.75% Imperial California 7.25% Kern
Big Bar 7.25% Trinity Brea. 7.75% Orange City'
Big Basin 8.00% Santa Cruz Brents Junction 8.25% Los Angeles California Hot 7.25% Tulare
Big Bear 7.75% San Bernardino Brentwood 8.25% Los Angeles Springs
City (Los Angeles') California Valley 7.25% San Luis Obispo
Big Bear Lake" 7.75% San Bernardino Brentwood' 8.25% Contra Costa Calimesa* 7.75% Riverside
Big Bend 7.25% Shasta Briceland 7.25% Humboldt Calipatria" 7.75% Imperial
Big Creek 7.975% Fresno Bridgeport 7.75% Mariposa Calistoga' 7.75% Napa
Big Oak Flat 7.25% Tuolumne Bridgeport 7.25% Mono Callahan 7.25% Siskiyou
Big Pine 7.75% Inyo Bridgeville 7.25% Humboldt Calpella 7.25% Mendocino
Big River 7.75% San Bernardino Brisbane. 8.25% San Mateo Calpine 7.25% Sierra
Big Sur 7.25% Monterey Broderick 0Nest 7.75% Yolo Calwa 7.975% Fresno
Biggs" 7.25% Butte Sacramento") Camarillo. 7.25% Ventura
Bijou 7.25% EI Dorado Brookdaie 8.00% Santa Cruz Cambria 7.25%. San Luis Obispo
Biola 7.975% Fresno Brookhurst 7.75% Orange Cambrian Park 8.25% Santa Clara
Biola College 8.25% Los Angeles Center Cameron Park 7.25% EI Dorado
(La Mirada") Brooks 7.25% Yolo Camino 7.25% EI Dorado
Birds Landing 7.375% Solano Browns Valley 7.25% Yuba Camp Beale 7.25% Yuba
Bishop' 7.75% Inyo Brownsville 7.25% Yuba Camp Connell 7.25% Calaveras
Black Hawk 8.25% Contra Costa Bryn Mawr 7.75% San Bernardino Camp Curry 7.75% Mariposa
Blairsden 7.25% Plumas Bryte 0Nest 7.75% Yolo Camp Kaweah 7.25% Tulare
Blocksburg 7.25% Humboldt Sacramento") Camp Meeker 7.75% Sonoma
Bloomington 7.75% San Bernardino Buellton" 7.75% Santa Barbara Camp Nelson 7.25% T ulara
Blossom Hill 8.25% Santa Clara Buena Park' 7.75% Orange Camp Pendleton 7.75% San Diego
Blossom Valley 8.25% Santa Clara Burbank' 8.25% Los Angeles Camp Roberts 7.25% Monterey
Blue Jay 7.75% San Bernardino Burlingame. 8.25% San Mateo Campbell" 8.25% Santa Clara
Blue Lake' 7.25% Humboldt Burney 7.25% Shasta Campo 7.75% San Diego
Blythe" 7.75% Riverside Burnt Ranch 7.25% Trinity Campo Seea 7.25% Calaveras
Bodega 7.75% Sonoma Bunrel 7.975% Fresno Camptonville 7.25% Yuba
Bodega Bay 7.75% Sonoma Burson 7.25% Calaveras Canby 7.25% Madoc
Bodfrsh 7.25% Kern Butte City 7.25% Glenn Canoga Annex 8.25% Los Angeles
Bolinas 7.75% Marin Butte Meadows 7.25% Butte Canoga Park 8.25% Los Angeles
Balsa 7.75% Orange Buttonwillow 7.25% Kern (Los Angeles")
Bombay Beach 7.75% Imperial Byron 8.25% Contra Costa Cantil 7.25% Kern
Bonita 7.75% San Diego Cantua Creek 7.975% Fresno
Bonny Doon 8.00% Santa Cruz Canyon 8.25% Contra Costa
Bonsall 7.75% San Diego Canyon Country 8.25% Los Angeles
Boonvilie 7.25% Mendocino County Total County Rate (Santa Clarita')
Boron 7.25% Kern Calaveras 7.25% Canyon Lake' 7.75% Riverside
Bonrego Springs 7.75% San Diego Colusa 7.25% Canyondam 7.25% Plumas
Bostonia 7.75% San Diego Contra Costa + 8.25% Capay 7.25% Yolo
Boulder Creek 8.00% Santa Cruz Capistrano 7.75% Orange
Boulevard 7.75% San Diego Location Rate County Beach (Dana
Bouquet Canyon 8.25% Los Angeles Cabazon 7.75% Riverside Pain!")
(Santa Clarita') Cabrillo 8.25% Los Angeles Capitola" 8.25% Santa Cruz
Bowman 7.25% Placer Cadiz 7.75% San Bernardino Cardiff By The 7.75% San Diego
Sea (Encinitas')
* Incorporated city + Certain cities within the county have a higher tax rate. Locale the city to find the correct rate.
California City and County Sales and Use Tax Rates . July 2006 Page 5
Cities, Counties, and Tax Rates
Location Rate County Location Rate County Location Rate County
Cardwell 7.975% Fresno Chinese Camp 7.25% Tuolumne Concord. 8.25% Contra Costa
Carlotta 7.25% Humboldt Chino Hills" 7.75% San Bernardino Cool 7.25% EI Dorado
Carlsbad" '7.75% San Diego Chino. 7.75% San Bernardino Copperopolis 7.25% Calaveras
Carmel Rancho 7.25% Monterey Chiriaco Summit 7. 75% Riverside Corcoran- 7.25% Kings
Carmel Valley 7.25% Monterey Cholame 7.25% San Luis Obispo Cornell 8.25% Los Angeles
Carmel" 7.25% Monterey Chowchllla" 7.25% Madera Corning. 7.25% Tehama
Carmichael 7.75% Sacramento Chualar 7.25% Monterey Corona Del Mar 7.75% Orange
Carnelian Bay 7.25% Placer Chula Vista" 7.75% San Diego (Newport Beach")
Carpinteria* 7.75% Santa Barbara elma 7.75% San Bernardino Corona. 7.75% Riverside
Carson. 8.25% Los Angeles Citrus Heights" 7.75% Sacramento Coronado. 7.75% San Diego
Cartago 7.75% Inyo City of 8.25% Los Angeles Corralitos 8.00% Santa Cruz
Caruthers 7.975% Fresno Commerce. (Watsonville")
Casitas Springs 7.25% Ventura City of 8.25% Los Angeles Corte Madera" 7.75% Marin
Casmalia 7.75% Santa Barbara Industry" Coso Junction 7.75% Inyo
Caspar 7.25% Mendocino City Terrace 8.25% Los Angeles Costa Mesa" 7.75% Orange
Cassel 7.25% Shasta Claremont" 8.25% Los Angeles Cotati" 7.75% Sonoma
Castaic 8.25% Los Angeles Clar1<sburg 7.25% Yolo Cottonwood 7.25% Shasta
Castella 7.25% Shasta Clayton" 8.25% Contra Costa Coulterville 7.75% Mariposa
Castle A.F.B. 7.25% Merced Clear Creek 7.25% Siskiyou Courtland 7.75% Sacramento
Castro Valley 8.75% Alameda Clearlake 7.25% Lake Covelo 7.25% Mendocino
Castroville 7.25% Monterey Highlands Covina- 8.25% Los Angeles
Cathedral 7.75% Riverside Clearlake Oaks 7.25% Lake Cowan Heights 7.75% Orange
City" Clearlake Park 7.75% Lake Coyote 8.25% Santa Clara
Catheys Valley 7.75% Mariposa (Clearlake") Crannell 7.25% Humboldt
Cayucos 7.25% San Luis Obispo Clearlake" 7.75% Lake Crenshaw 8.25% Los Angeles
Cazadero 7.75% Sonoma Clements 7.75% San Joaquin Crescent 7.25% Del Norte
Cecllville 7.25% Siskiyou Clinter 7.975% Fresno City"
Cedar 8.25% Los Angeles Clio 7.25% Plumas Crescent Mills 7.25% Plumas
Cedar Crest 7.975% Fresno Clipper Mills 7.25% Bulle Cressey 7.25% Merced
Cedar Glen 7.75% San Bernardino Cloverdale" 7.75% Sonoma Crest Park 7.75% San Bernardino
Cedar Ridge 7.375% Nevada Clovis" 8.275% Fresno Cr.esta Blanca 8.75% Alameda
Cedarpines 7.75% San Bernardino Coachella" 7.75% Riverside Crestline 7.75% San Bernardino
Park Coalinga" 7.975% Fresno Creston 7.25% San Luis Obispo
Cedarville 7.25% Madoc Coarsegold 7.25% Madera Crockett 8.25% Contra Costa
Central Valley 7.25% Shasta Cobb 7.25% Lake Cromberg 7.25% Plumas
Century 8.25% Los Angeles Cohasset 7.25% Butte Cross Roads 7.75% San Bernardino
City Cole 8.25% Los Angeles Crov.:ley Lake 7.25% Mono
Ceres. 7.375% Stanislaus Coleville 7.25% Mono (Mammoth
Cerritos. 8.25% Los Angeles Colfax" 7.25% Placer Lake")
Chalienge 7.25% Yuba College 7.25% Colusa Crows Landing 7.375% Stanislaus
Chambers 7.25% Placer City Cucamonga 7.75% San Bernardino
Lodge Coliege Grove 7.75% San Diego (Rancho
Charter Oak 8.25% Los Angeles Center Cucamonga")
Chats worth 8.25% Los Angeles Colma. 8.25% San Mateo Cudahy" 8.25% Los Angeles
(Los Angeies") Coloma 7.25% EI Dorado Culver City" 8.25% Los Angeles
Cherry Valley 7.75% Riverside Colorado 7.75% Mariposa Cummings 7.25% Mendocino
Chester 7.25% Plumas Colton" 7.75% San Bernardino Cupertino. 8.25% Santa Clara
Chicago Park 7.375% Nevada Columbia 7.25% Tuolumne Curry Viilage 7.75% Mariposa
Chico. 7.25% Bulle Colusa" 7.25% Colusa Cutler 7.25% Tulare
Chilcoat 7.25% Plumas Commerce. 8.25% Los Angeies Cullen 7.25% Humboldt
China Lake 7.25% Kern Comptche 7.25% Mendocino Cuyama 7.75% Santa Barbara
NWC Compton" 8.25% Los Angeles Cypress" 7.75% Orange
(Ridgecrest")
. Incorporated city + Certain cities within the county have a higher tax rate. Locale the city 10 find the correct rate.
Page 6 California City and County Sales and Use Tax Rates . July 2006
Cities, Counties, and Tax Rates
Location Rate County Location Rate County
Dogtown 7.75% Marin Easton 7.975% Fresno
County Total County Rate Dollar Ranch 8.25% Contra Costa Eastside 7.75% San Bernardino
Del Norte 7.25% Dorris. 7.25% Siskiyou Echo Lake 7.25% EI Dorado
Dos Palos' 7.25% Merced Echo Park 8.25% Los Angeles
Location Rate County Dos Rios 7.25% Mendocino (Los Angeles')
Daggett 7.75% San Bernardino Douglas 7.25% Trinity Edgemont 7.75% Riverside
Dairy Farm 7.375% Solano City (Moreno Valley')
Daly City' 8.25% San Mateo Douglas Flat 7.25% Calaveras Edgewood 7.25% Siskiyou
Dana Paint* 7.75% Orange Downey' 8.25% Los Angeies Edison 7.25% Kern
Danville* 8.25% Contra Costa Downieville 7.25% Sierra Edwards 7.25% Kern
Dardanelle 7.25% Tuolumne Doyle 7.25% Lassen Edwards A.F.B. 7.25% Kern
Darwin 7.75% Inyo Drytown 7.25% Amador Ei Cajon' 8.25% San Diego
Davenport 8.00% Santa Cruz Duarte- 8.25% Los Angeles EI Centro' 7.75% Imperial
Davis Creek 7.25% Madoc Dublin' 8.75% Alameda EICerrito' 8.25% Contra Costa
Davis. 7.75% Yolo Queer 7.25% Tulare EI Dorado 7.25% EI Dorado
The University of California Davis Duizura 7.75% San Diego EI Dorado Hiils 7.25% EI Dorado
campus tax rate is 7.25% Duncans Milis 7.75% Sonoma EI Granada 8.25% San Mateo
Death Valley 7.75% Inyo Dunlap 7.975% Fresno Ei Macero 7.25% Yolo
Death Valley 7.75% Inyo Dunnigan 7.25% Yolo EI Modena 7.75% Orange
Junction Dunsmuir* 7.25% Siskyou EI Monte' 8.25% Los Angeles
Deer Park 7.75% Napa Durham 7.25% Butte EI Nido 7.25% Merced
Del Kern 7.25% Kern Dutch Flat 7.25% Piacer EI Portal 7.75% Mariposa
(Bakersfield') EI Segundo' 8.25% Los Angeles
Dei Mar Heights 7.25% San Luis Obispo EI Sobrante 8.25% Contra Costa
(Morro Bay') EIToro 7.75% Orange
DelMar' 7.75% San Diego County Total County Rate (Lake Forest')
Del Monte Park 7.25% Monterey Ei Dorado + 7.25% EI Toro M.C.A.S. 7.75% Orange
(Monterey') EI Verano 7.75% Sonoma
Del Rey 7.975% Fresno Location Rate County EiViejo 7.375% Stanislaus
Del Rey Oaks' 7.25% Monterey Eagle Mountain 7.75% Riverside Eldridge 7.75% Sonoma
Del Rosa 7.75% San Bernardino Eagle Rock 8.25% Los Angeles Elizabeth Lake 8.25% Los Angeles
Del Sur 8.25% Los Angeles (Los Angeles') Elk 7.25% Mendocino
Delano. 7.25% Kern Eagleville 7.25% Madoc Elk Creek 7.25% Glenn
Deleven 7.25% Colusa Earlimart 7.25% Tulare Elk Grove' 7.75% Sacramento
Delhi 7.25% Merced Earp 7.75% San Bernardino Elmira 7.375% Solano
Denair 7.375% Stanislaus East Highlands 7.75% San Bernardino Elmwood 8.75% Alameda
Denny 7.25% Trinity (Highland') Elverta 7.75% Sacramento
Descanso 7.75% San Diego East Irvine 7.75% Orange Emerald Hills
Desert Center 7.75% Riverside (Irvine') (Redwood City') 8.25% San Mateo
Desert Hot 7.75% Riverside East Los 8.25% Los Angeles Emeryville' 8.75% Alameda
Springs' Angeles Emigrant Gap 7.25% Placer
Di Giorgio 7.25% Kern East Lynwood 8.25% Los Angeles Empire 7.375% Stanislaus
Diablo 8.25% Contra Costa (Lynwood') Encinitas" 7.75% San Diego
Diamond Bar'" 8.25% Los Angeles East Nicolaus 7.25% Sutter Encino 8.25% Los Angeles
Diamond 7.25% Ei Dorado East Palo Allo' 8.25% San Mateo (Los Angeles.)
Springs East Porterville 7.75% Tulare Enterprise 7.25% Shasta
Dillon Beach 7.75% Marin (Porterville') Escalon* 7.75% San Joaquin
Dinkey Creek 7.975% Fresno East Rancho Escondido* 7.75% San Diego
Dinuba* 8.00% Tulare Dominguez 8.25% Los Angeles Esparto 7.25% Yolo
Discovery Bay 8.25% Contra Costa East San Pedro 8.25% Los Angeles Essex 7.75% San Bernardino
Dixon* 7.375% Solano (Los Angeles') Etiwanda 7.75% San Bernardino
Dobbins 7.25% Yuba Eastgate 8.25% Los Angeles (Rancho
Cucamonga')
. Incorporated City + Certain Cities Within the county have a higher tax rate. Locate the city to find the correct rate.
California City and County Saies and Use Tax Rates . July 2006 Page 7
Cities, Counties, and Tax Rates
Etna* 7.25% Siskiyou Location Rate County Location Rate County
Ettersburg 7.25% Humboldt Forest Falls 7.75% San Bernardino Georgetown 7.25% EI Dorado
Eureka. 7.25% Humboldt Forest Glen 7.25% Trinity Gerber 7.25% Tehama
Exeter" 7.25% Tulare Forest Knolls 7.75% Marin Geyserville 7.75% Sonoma
Forest Park 8.25% Los Angeles Giant Forest 7.25% Tulare
Forest Ranch 7.25% Butte Gillman Hot 7.75% Riverside
Foresthill 7.25% Placer Springs
County Total County Rate Forestville 7.75% Sonoma Gilroy" 8.25% Santa Clara
Fresno + 7.975% Forks of Salmon 7.25% Siskiyou Glassell Park 8.25% Los Angeles
Fort Bidwell 7.25% Madoc (Los Angeles")
Location Rate County Fort Bragg" 7.75% Mendocino Glen Avon 7.75% Riverside
Fair Oaks 7.75% Sacramento Fort Dick 7.25% Del Norte Glen Ellen 7.75% Sonoma
Fairfax" 7.75% Marin Fort Irwin 7.75% San Bernardino Glenburn 7.25% Shasta
Fairfield" 7.375% Solano Fort Jones" 7.25% Siskiyou Glancos 7.25% Calaveras
Fairmount 8.25% Contra Costa Fort Ord 7.25% Monterey Glendale" 8.25% Los Angeles
Fall River Mills 7.25% Shasta (Seaside") Glendars. 8.25% Los Angeles
Fallbrook 7.75% San Diego Fort Seward 7.25% Humboldt Glenhaven 7.25% Lake
Fallbrook 7.75% San Diego Fortuna" 7.25% Humboldt Glenn 7.25% Glenn
Junction Foster City" 8.25% San Mateo Glennville 7.25% Kern
Fallen Leaf 7.25% EI Dorado Fountain Valley" 7.75% Orange Gold River 7.75% Sacramento
Fallon 7.75% Marin Fowler. 7.975% Fresno (Rancho
Fancher 7.975% Fresno Frazier Park 7.25% Kern Cordova")
Farmersville* 7.75% Tulare Freedom 8.00% Santa Cruz Gold Run 7.25% Placer
Farmington 7.75% San Joaquin Freeport 7.75% Sacramento Golden Hills 7.25% Kern
Fawnskin 7.75% San Bernardino Freestone 7.75% Sonoma Goleta" 7.75% Santa Barbara
Feather Falls 7.25% Butte Fremont" 8.75% Alameda Gonzales. 7.25% Monterey
Fellows 7.25% Kern French Camp 7.75% San Joaquin Goodyears Bar 7.25% Sierra
Felton 8.00% Santa Cruz French Gulch 7.25% Shasta Gorman 8.25% Los Angeles
Fenner 7.75% San Bernardino Freshwater 7.25% Humboldt Goshen 7.25% Tulare
Fernbridge 7.25% Humboldt Fresno- 7.975% Fresno Government 8.75% Alameda
(Fortuna") Friant 7.975% Fresno Island
Ferndale" 7.25% Humboldt Friendly Valley 8.25% Los Angeles Graeagle 7.25% Plumas
Fiddletown 7.25% Amador (Santa Clarita") Granada Hills 8.25% Los Angeles
Fields Landing 7.25% Humboldt Frontera 7.75% Riverside (Los Angeles')
Fig Garden 7.975% Fresno Fullerton" 7.75% Orange Grand Terrace- 7.75% San Bernardino
Village (Fresno') Fulton 7.75% Sonoma Granite Bay 7.25% Placer
Fillmore- 7.25% Ventura Grass Valley- 7.375% Nevada
Finley 7.25% Lake Graton 7.75% Sonoma
Firebaugh- 7.975% Fresno Green Valley 8.25% Los Angeles
Fish Camp 7.75% Mariposa County Total County Rate Green Valley 7.75% San Bernardino
Five Points 7.975% Fresno Glenn 7.25% Lake
Flinn Springs 7.75% San Diego Greenacres 7.25% Kern
Flintridge 8.25% Los Angeles Location Rate County Greenbrae 7.75% Marin
(LaCanada/ Galt" 7.75% Sacramento (Larkspur")
Flintridge") Garberville 7.25% Humboldt Greenfield- 7.25% Monterey
Florence 8.25% Los Angeles Garden Grove" 7.75% Orange Greenview 7.25% Siskiyou
Floriston 7.375% Nevada Garden Valley 7.25% EI Dorado Greenville 7.25% Plumas
Flournoy 7.25% Tehama Gardena- 8.25% Los Angeles Greenwood 7.25% EI Dorado
Folsom" 7.75% Sacramento Garey 7.75% Santa Barbara Grenada 7.25% Siskiyou
Fontana- 7.75% San Bernardino Garnet 7.75% Riverside Gridley" 7.25% Butte
Foothill Ranch 7.75% Orange Gasquet 7.25% Del Norte Grimes 7.25% Colusa
Forbestown 7.25% Butte Gaviota 7.75% Santa Barbara Grizzly Flats 7.25% EI Dorado
Gazelle 7.25% Siskiyou Groveland 7.25% Tuolumne
George A.F.B. 7.75% San Bernardino Grover Beach- 7.25% San Luis Obispo
. Incorporated city + Certain cities within the county have a higher tax rate. Locate the city to find the correct rats.
Page 8 California City and County Sales and Use Tax Rates . July 2006
Cities, Counties, and Tax Rates
Location Rate County Location Rate County
Guadalupe" 7.75% Santa Barbara Hidden Hilis" 8.25% Los Angeles
Gualala 7.25% Mendocino Highgrove 7.75% Riverside County Total County Rate
Guast; (Ontario") 7.75% San Bernardino Highland Park 8.25% Los Angeles Imperial+ 7.75%
~uatay 7.75% San Diego (Los Angeles") Inyo 7.75%
Guerneville 7.75% Sonoma Highland" 7.75% San Bernardino
Guinda 7.25% Yolo Highway 7.975% Fresno Location Rate County
Gustine* 7.25% Merced City Idria 7.25% San Benito
(Fresno") Idyllwild 7.75% Riverside
Hillcrest 7.75% San Diego Ignacio 7.75% Marin
(San Diego") (Novato")
County Total County Rate Hilisborough" 8.25% San Mateo Igo 7.25% Shasta
Humboldt + 7.25% Hillsdale 8.25% San Mateo Imola (Napa") 7.75% Napa
(San Mateo") Imperial Beach'" 7.75% San Diego
Location Rate County Hilmar 7.25% Merced Imperial" 7.75% Imperial
Hacienda 8.25% Los Angeles Hilt 7.25% Siskiyou Independence 7.75% Inyo
Heights Hinkley 7.75% San Bernardino Indian Welis" 7.75% Riverside
Halcyon 7.25% San Luis Obispo Hobergs 7.25% Lake Indlo" 7.75% Riverside
Half Moon Bay" 8.25% San Mateo Holiister" 7.25% San Benito Industry" 8.25% Los Angeles
Hamilton A.F.B. 7.75% Marin Holiywood 8.25% Los Angeles Inglewood" 8.25% Los Angeles
(Novato") (Los Angeles") Inverness 7.75% Marin
Hamilton 7.25% Glenn Holmes 7.25% Humboldt Inyo 7.75% Inyo
City Holt 7.75% San Joaquin Inyokern 7.25% Kern
Hanford" 7.25% Kings Holtvilie" 7.75% Imperial lone* 7.25% Amador
Happy Camp 7.25% Siskiyou Holy City 8.25% Santa Clara Iowa Hili 7.25% Placer
Harbor City 8.25% Los Angeles Homeland 7.75% Riverside Irvine" 7.75% Orange
(Los Angeles") Homestead 7.25% Kern Irwindale* 8.25% Los Angeles
Harmony 7.25% San Luis Obispo Homestead 7.75% Riverside Isla Vista 7.75% Santa Barbara
Harris 7.25% Humboldt Homewood 7.25% Placer Island Mountain 7.25% Trinity
Hat Creek 7.25% Shasta Honby 8.25% Los Angeles Isleton" 7.75% Sacramento
Hathaway Pines 7.25% Calaveras Honeydew 7.25% Humboldt Ivanhoe 7.25% Tulare
Havasu Lake 7.75% San Bernardino Hood 7.75% Sacramento Ivanpah 7.75% San Bernardino
Hawaiian 8.25% Los Angeles Hoopa 7.25% Humboldt
Gardens" Hope Valley 7.25% Alpine
Hawthorne* 8.25% Los Angeles (Forest Camp)
Hayfork 7.25% Trinity Hopland 7.25% Mendocino Location Rate County
Hayward" 8.75% Alameda Hornbrook 7.25% Siskiyou Jackson* 7.25% Amador
Hazard 8.25% Los Angeles Hornitos 7.75% Mariposa Jacumba 7.75% San Diego
Healdsburg" 7.75% Sonoma Horse Creek 7.25% Siskiyou Jamacha 7.75% San Diego
Heber 7.75% Imperial Horse Lake 7.25% Lassen Jamestown 7.25% Tuolumne
Helena 7.25% Trinity Hughson* 7.375% Stanislaus . Jamul 7.75% San Diego
Helendale 7.75% San Bernardino Hume 7.975% Fresno Janesville 7.25% Lassen
Helm 7.975% Fresno Huntington 7.75% Orange Jenner 7.75% Sonoma
Hemet* 7.75% Riverside Huntington 7.75% Orange Johannesburg 7.25% Kern
Herald 7.75% Sacramento Beach" Johnsondale 7.25% Tulare
Hercules* 8.25% Contra Costa Huntington Lake 7.975% Fresno Johnstonville 7.25% Lassen
Herlong 7.25% Lassen Huntington 8.25% Los Angeles Johnstown 7.75% San Diego
Hermosa 8.25% Los Angeles Park" Jolon 7.25% Monterey
Beach" Huron* 7.975% Fresno Joshua Tree 7.75% San Bernardino
Herndon 7.975% Fresno Hyampom 7.25% Trinity Julian 7.75% San Diego
Hesperia* 7.75% San Bernardino Hyde Park 8.25% Los Angeles Junction City 7.25% Trinity
Heyer 8.75% Aiameda (Los Angeles") June Lake 7.25% Mono
Hickman 7.375% Stanislaus Hydesville 7.25% Humboldt Juniper 7.25% Lassen
" Incorporated city + Certain cities within the county have a higher lax rate. Locate the city 10 find the correcl rale.
California City and County Sales and Use Tax Rilles . July 2006 Page 9
Cities, Counties, and Tax Rates
Location Rate County Location Rate County
La Canada- 8.25% Los Angeles Lakeview 8.25% Los Angeles
County Total County Rate Flintridge" Terrace
Kern 7.25% La Crescents 8.25% Los Angeles (Los Angeles")
Kings 7.25% La Cresta 7.25% Kern Lakewood* 8.25% Los Angeles
Viliage Lamont 7.25% Kern
Location Rate County La Grange 7.375% Stanislaus Lancaster. 8.25% Los Angeles
Kagel Canyon 8.25% Los Angeles La Habra 8.25% Los Angeles Landers 7.75% San Bernardino
Kaweah 7.25% Tulare Heights" Landscape 8.75% Aiameda
Keddie 7.25% Plumas La Habra" 7.75% Orange Lang 8.25% Los Angeles
Keeler 7.75% Inyo La Honda 8.25% San Mateo Larkfield 7.75% Sonoma
Keene 7.25% Kern La Jolla 7.75% San Diego Larkspur" 7.75% Marin
Kelsey 7.25% EI Dorado (San Diego") Larwin Plaza 7.375% Solano
Kelseyvilie 7.25% Lake La Mesa'" 7.75% San Diego Lathrop 7.75% San Joaquin
Kelso 7.75% San Bernardino La Mirada" 8.25% Los Angeles Laton 7.975% Fresno
Kensington 8.25% Contra Costa La Palma" 7.75% Orange Lawndale* 8.25% Los Angeles
Kentfield 7.75% Marin La Porte 7.25% Plumas Laws 7.75% Inyo
Kenwood 7.75% Sonoma La Puente" 8.25% Los Angeles Laytonvilie 7.25% Mendocino
Kennan'" 7.975% Fresno La Quints'" 7.75% Riverside Le Grand 7.25% Merced
Kernville 7.25% Kern La Selva Beach 8.00% Santa Cruz (Also Legrand)
Keswick 7.25% Shasta La Verne" 8.25% Los Angeles Labee 7.25% Kern
Kettleman 7.25% Kings La Vina 8.25% Los Angeles Lee Vining 7.25%' Mono
City Laders 8.25% San Mateo Leggett 7.25% Mendocino
Keyes 7.375% Stanislaus Ladera Heights 8.25% Los Angeles Leisure World 7.75% Orange
King City" 7.25% Monterey Ladera Ranch 7.75% Orange Leisure World 7.75% Orange
Kings Beach 7.25% Placer Lafayette" 8.25% Contra Costa (Seal Beach")
Kings Canyon 7.25% Tulare Laguna Beach" 8.25% Orange Lemon Grove. 7.75% San Diego
National Park Laguna Hills" 7.75% Orange Lemoncove 7.25% Tulare
Kingsburg" 7.975% Fresno Laguna Niguel" 7.75% Orange Lemoore* 7.25% Kings
Kinyon 7.25% Siskiyou Laguna Woods" 7.75% Orange Lennox 8.25% Los Angeles
Kirkwood 7.25% Alpine Lagunitas 7.75% Marin Lenwood 7.75% San Bernardino
Kit Carson 7.25% Amador Lake Alpine 7.25% Alpine Leona Valley 8.25% Los Angeles
Klamath 7.25% Del Norte Lake Arrowhead 7.75% San Bernardino Leucadia 7.75% San Diego
Klamath River 7.25% Siskiyou Lake City 7.25% Modoc (Encinitas")
Kneeland 7.25% Humboldt Lake City 7.375% Nevada Lewiston 7.25% Trinity
Knights Ferry 7.375% Stanislaus Lake Elsinore. 7.75% Riverside Liberty Farms 7.375% Solano
Knights Landing 7.25% Yolo Lake Forest* 7.75% Orange Likely 7.25% Madoc
Knightsen 8.25% Contra Costa Lake Hughes 8.25% Los Angeles Uncoln Acres 7.75% San Diego
Korbel 7.25% Humboldt Lake Isabella 7.25% Kern Lincoln Heights
Korbel 7.75% Sonoma Lake 8.25% Los Angeles (Los Angeles") 8.25% Los Angeles
Kyburz 7.25% EI Dorado Los Angeles Lincoln Village 7.75% San Joaquin
Lake Mary 7.25% Mono Lincoln* 7.25% Placer
Lake 7.75% San Diego Linda 7.25% Yuba
San Marcos Linden 7.75% San Joaquin
County Total County Rate Lake Shastina 7.25% Siskiyou Lindsay. 7.25% Tulare
Lake + 7.25% Lake Sherwood 7.25% Ventura Linnell 7.25% Tulare
Lassen 7.25% Lakehead 7.25% Shasta Litchfield 7.25% Lassen
Los Angeles + 8.25% Lakeport" 7.75% Lake Little Lake 7.75% Inyo
Lakeshore 7.975% Fresno Little Norway 7.25% EI Dorado
Location Rate County Lakeside 7.75% San Diego Little Valley 7.25% Lassen
L.A. Airport 8.25% Los Angeies Lakeview 7.75% Riverside Uttleriver 7.25% Mendocino
(Los Angeles") Littlerock (Also 8.25% Los Angeles
Little Rock)
" Incorporated city + Certain cities within the county have a higher tax rate. Locate the city to find the correct rate.
Page 10 California City and County Sales and Use Tax Rates . July 2006
Cities, Counties, and Tax Rates
Location Rate County Location Rate County
Live Oak' 7.25% Sutter McArthur 7.25% Shasta
Livermore" 8.75% Alameda County Total County Rate McClellan A.F.B. 7.75% Sacramento
Livingston" 7.25% Merced Madera 7.25% McCloud 7.25% Siskiyou
Llano 8.25% Los Angeles Marin + 7.75% McFarland' 7.25% Kern
Loch Lamond 7.25% Lake Mariposa 7.75% McKinleyville 7.25% Humboldt
Locke 7.75% Sacramento Mendocino + 7.25% McKittrick 7.25% Kern
Lockeford 7.75% San Joaquin Merced + 7.25% Mead Valley 7.75% Riverside
Lockheed 8.00% Santa Cruz Madoc 7.25% Meadow Valley 7.25% Plumas
Lockwood 7.25% Monterey Mono 7.25% Meadow Vista 7.25% Placer
Lodi' 7.75% San Joaquin Monterey + 7.25% Meadowbrook 7.75% Riverside
Loleta 7.25% Humboldt Mecca 7.75% Riverside
Lorna Linda. 7.75% San Bernardino Location Rate County Meeks Bay 7.25% EI Dorado
Lorna Mar 8.25% San Mateo Macdoel 7.25% Siskiyou Meiners Oaks 7.25% Ventura
Lorna Rica 7.25% Yuba Maclay 8.25% Los Angeles Mendocino 7.25% Mendocino
Lomita. 8.25% Los Angeles Mad River 7.25% Trinity Mendota' 7.975% Fresno
Lompoc' 7.75% Santa Barbara Madeline 7.25% Lassen Menifee 7.75% Riverside
London 7.25% Tulare Madera" 7.25% Madera Menlo Park' 8.25% San Mateo
Lone Pine 7.75% Inyo Madison 7.25% Yolo Mentone 7.75% San Bernardino
Long Barn 7.25% Tuolumne Magalia 7.25% Butte Merced" 7.75% Merced
Long Beach' 8.25% Los Angeles Malaga 7.975% Fresno Meridian 7.25% . Sutter
Longview 8.25% Los Angeles Malibu' 8.25% Los Angeles Mettler 7.25% Kern
Lookout 7.25% Madoc Mammoth 7.25% Mono Meyers 7.25% EI Dorado
Loomis. 7.25% Placer Lakes. Middletown 7.25% Lake
Lerre Estates 8.25% Santa Clara Manhattan 8.25% Los Angeles Midland 7.75% Riverside
Los Alamitos" 7.75% Orange Beach' Midpines 7.75% Mariposa
Los Alamos 7.75% Santa Barbara Manteca* 7.75% San Joaquin Midway 7.75% Orange
Los Alios Hills' 8.25% Santa Ciara Manton 7.25% Tehama City
Los Alios' 8.25% Santa Ciara Manzanita Lake 7.25% Shasta Milford 7.25% Lassen
Los Angeles' 8.25% Los Angeies Mar Vista 8.25% Los Angeles Mill Creek 7.25% Tehama
Los Banos' 7.75% Merced Marcelina 8.25% Los Angeles Mill Valley' 7.75% Marin
Los Gatos' 8.25% Santa Ciara March A.F.B. 7.75% Riverside Millbrae' 8.25% San Mateo
Los Malinos 7.25% Tehama Mare Island 7.375% Solano Millville 7.25% Shasta
Los Nietos 8.25% Los Angeles (Vallejo') Milpitas' 8.25% Santa Clara
Los Olivas 7.75% Santa Barbara Maricopa. 7.25% Kern Mineral 7.25% Tehama
Los Osos 7.25% San Luis Obispo Marin City 7.75% Marin Mineral King 7.25% Tulare
Los Padres 7.25% San Luis Obispo Marina Del Rey 8.25% Los Angeles Mint Canyon 8.25% Los Angeles
Los Serranos 7.75% San Bernardino Marina. 7.25% Monterey Mira Loma 7.75% Riverside
(Chino Hills') Marine Corps 7.75% San Bernardino Mira Vista 8.25% Contra Costa
Lost Hilis 7.25% Kern (Twentynine Miracle 7.25% Kern
Lost Lake 7.75% Riverside Paims) Hot Springs
Lotus 7.25% EI Dorado Mariner 7.75% Orange Miramar 7.75% San Diego
Lower Lake 7.25% Lake Mariposa 7.75% Mariposa (San Diego')
Loyalton' 7.25% Sierra Markleeville 7.25% Alpine Miramonte 7.975% Fresno
Lucerne 7.25% Lake Marsh Manor 8.25% San Mateo Miranda 7.25% Humboldt
Lucerne Valley 7.75% San Bernardino Marshall 7.75% Marin Mission Hills 8.25% Los Angeles
Lucia 7.25% Monterey Marteli 7.25% Amador (Los Angeles')
Ludlow 7.75% San Bernardino Martinez. 8.25% Contra Costa Mission Viejo. 7.75% Orange
Lugo 8.25% Los Angeles Marysville' 7.25% Yuba Mi-Wuk Village 7.25% Tuolumne
Luther Burbank 8.00% Sonoma Mather 7.25% Tuolumne Moccasin 7.25% Tuolumne
(Santa Rosa') Mather A.F.B. 7.75% Sacramento Modesto' 7.375% Stanislaus
Lynwood' 8.25% Los Angeies Maxwell 7.25% Colusa Moffett Fieid 8.25% Santa Ciara
Lytle Creek 7.75% San Bernardino Maywood' 8.25% Los Angeles Mojave 7.25% Kern
. Incorporated city + Certain Cities within the county have a higher tax rate. Locate the city to find the correct rate
California City and County Sales and Use Tax Rates . July 2006 Page 11
Cities, Counties, and Tax Rates
Location Rate County Location Rate County
Mokelumne Hill 7.25% Calaveras Nice 7.25% Lake
Moneta 8.25% Los Angeles County Total County Rate Nicolaus 7.25% Sutter
Mono . 7.975% Fresno Napa 7.75% Niland 7.75% Imperial
Hot Springs Nevada + 7.375% Nipomo 7.25% San Luis Obispo
Mono Lake 7.25% Mono Nipton 7.75% San Bernardino
Monolith 7.25% Kern Location Rate County Norco" 7.75% Riverside
Monrovia* 8.25% Los Angeies Napa" 7.75% Napa Norden 7.375% Nevada
Monta Vista 8.25% Santa Clara Naples 8.25% Los Angeles North Edwards 7.25% Kern
Montague" 7.25% Siskiyou Nashville 7.25% EI Dorado North Fork 7.25% Madera
Montalvo 7.25% Ventura National 7.75% San Diego North Gardena 8.25% Los Angeles
(Ventura") City" North Highlands 7.75% Sacramento
Montars 8.25% San Mateo Naval (Port 7.25% Ventura North Hills 8.25% Los Angeles
Montclair" 8.00% San Bernardino Hueneme') (Los Angeles')
Monte Rio 7.75% Sonoma Naval 7.75% San Diego North Hollywood 8.25% Los Angeles
Monte Sereno. 8.25% Santa Clara (San Diego") (Los Angeles')
Montebello" 8.25% Los Angeles Naval Air Station 8.75% Alameda North Palm 7.75% Riverside
Montecito 7.75% Santa Barbara (Alameda") Springs
Monterey Bay 8.00% Santa Cruz Naval Air Station 7.75% San Diego North San Juan 7.375% Nevada
Academy (Coronado") North Shore 7.75% Riverside
Monterey Park" 8.25% Los Angeles Naval Air Station 7.25% Kings Northridge 8.25% Los Angeles
Monterey. 7.25% Monterey (Lemoore") (Los Angeles')
Montgomery 7.25% Shasta Naval Hospitai 8.75% Alameda Norton A.F.B. 7.75% San Bernardino
Creek (Oakland') (San
Montrose 8.25% Los Angeles Naval Hospital 7.75% San Diego Bernardino")
Mooney 7.25% Tulare (San Diego") Norwalk" 8.25% Los Angeles
Moonridge 7.75% San Bernardino Naval Supply 8.75% Alameda Novate. 7.75% Marin
Moorpark* 7.25% Ventura Center Nubieber 7.25% Lassen
Moraga" 8.25% Contra Costa (Oakland") Nuevo 7.75% Riverside
Moreno Valley. 7.75% Riverside Naval Training 7.75% San Diego Nyeland Acres 7.25% Ventura
Morgan Hill" 8.25% Santa Clara Center
Morongo Valley 7.75% San Bernardino (San Diego")
Morro Bay" 7.25% San Luis Obispo Navarro 7.25% Mendocino
Morro Plaza 7.25% San Luis Obispo Needles" 7.75% San Bernardino County Total County Rate
Moss Beach 8.25% San Mateo Nelson 7.25% Butte Orange + 7.75%
Moss Landing 7.25% Monterey Nevada 7.375% Nevada
Mount Hamilton 8.25% Santa Clara City" Location Rate County
Mount Hebron 7.25% Siskiyou New Almaden 8.25% Santa Clara Oak Park 7.25% Ventura
Mount Hermon 8.00% Santa Cruz New Cuyama 7.75% Santa Barbara Oak Run 7.25% Shasta
Mount Laguna 7.75% San Diego New Idria 7.25% San Benito Oak View 7.25% Ventura
Mount Shasta" 7.25% Siskiyou Newark. 8.75% Alameda Oakdale" 7.375% Stanislaus
Mount Wilson 8.25% Los Angeles Newberry 7.75% San Berna.rdino Oakhurst 7.25% Madera
Mountain Center 7.75% Riverside Newberry 7.75% San Bernardino Oakland'" 8.75% Alameda
Mountain Mesa 7.25% Kern Springs Oakley 8.25% Contra Costa
Mountain Pass 7.75% San Bernardino Newbury Park 7.25% Ventura Oakville 7.75% Napa
Mountain Ranch 7.25% Calaveras (Thousand Oasis 7.75% Riverside
Mountain View" 8.25% Santa Clara Oaks') Oban 8.25% Los Angeles
Mt. Aukum 7.25% EI Dorado Newcastle 7.25% Placer O'Brien 7.25% Shasta
Mt. Baldy 7.75% San Bernardino Newhall (Santa 8.25% Los Angeles Occidental 7.75% Sonoma
Murphys 7.25% Calaveras Clarita") Oceana 7.25% San Luis Obispo
Murrieta'" 7.75% Riverside Newman. 7.375% Stanislaus Oceanside'" 7.75% San Diego
Muscoy 7.75% San Bernardino Newport Beach" 7.75% Orange Ocotillo 7.75% Imperial
Myers Flat 7.25% Humboldt Nicasio 7.75% Marin Ocotillo Wells 7.75% San Diego
* Incorporated City + Certain cities within the county have a higher tax rate. Locale the City to find the correct rate.
Page 12 Californu. City and County Sales and Use Tax Rates . July 2006
Cities, Counties, and Tax Rates
Location Rate County Location Rate County Location Rate County
Oildale 7.25% Kern Pajaro 7.25% Monterey Phillipsville 7.25% Humboldt
Ojai' 7.25% Ventura Pala 7.75% San Diego Philo 7.25% Mendocino
Olancha 7.75% Inyo Palermo 7.25% Butte Pica Rivera. 8.25% Los Angeles
Old Station 7.25% Shasta Pallett 8.25% Los Angeles Piedmont' 8.75% Alameda
Olema 7.75% Marin Palm City 7.75% Riverside Piedra 7.975% Fresno
Olinda 7.25% Shasta Palm City 7.75% San Diego Piercy 7.25% Mendocino
Olive View 8.25% Los Angeles (San Diegoj Pilot Hill 7.25% EI Dorado
(Los Angeles") Palm Desert" 7.75% Riverside Pine Grove 7.25% Amador
Olivehurst 7.25% Yuba Palm Springs" 7.75% Riverside Pine Valley 7.75% San Diego
Olivenhain 7.75% San Diego Palmdale' 8.25% Los Angeles Pinecrest 7.25% Tuolumne
(Encinitas") Palo (Vista') 7.75% San Diego Pinedale 7.975% Fresno
Olympic Valley 7.25% Placer Palo Alto" 8.25% Santa Clara (Fresnoj
Orno Ranch 7.25% EI Dorado Palo Cedra 7.25% Shasta Pinetree 8.25% Los Angeles
O'Neals 7.25% Madera Palo Verde 7.75% Imperial Pinole" 8.25% Contra Costa
Ono 7.25% Shasta Palomar 7.75% San Diego Pinon Hills 7.75% San Bemardino
Ontario" 7.75% San Bernardino Mountain Pioneer 7.25% Amador
Onyx 7.25% Kern Palos Verdes 8.25% Los Angeies Pioneertown 7.75% San Bernardino
Opal Cliffs 8.00% Santa Cruz Estates" Piru 7.25% Ventura
Orange Cove. 7.975% Fresno Palos Verdes! 8.25% Los Angeles Pismo Beach. 7.25% San Luis Obispo
Orange" 7.75% Orange Peninsula Pittsburg" 8.25% Contra Costa
Orangevale 7.75% Sacramento Panorama 8.25% Los Angeles Pixley 7.25% Tulare
Orcutt 7.75% Santa Barbara City Placentia" 7.75% Orange
Ordbend 7.25% Glenn (Los Angelesj Placerville" 7.50% EI Dorado
Oregon House 7.25% Yuba Paradise" 7.25% Butte Plainview 7.25% Tulare
Orick 7.25% Humboldt Paramount. 8.25% Los Angeles Planada 7.25% Merced
Orinda" 8.25% Contra Costa Parker Dam 7.75% San Bernardino Plaster City 7.75% Imperial
Orland" 7.25% Glenn Parkfleld 7.25% Monterey Platina 7.25% Shasta
Orleans 7.25% Humboldt Parlier. 7.975% Fresno Playa Del Rey 8.25% Los Angeles
Oro Grande 7.75% San Bernardino Pasadena. 8.25% Los Angeles (Los Angelesj
Orosi 7.25% Tulare Paskenta 7.25% Tehama Pleasant Grove 7.25% Sutter
Oraville" 7.25% Butte Paso Robles" 7.25% San Luis Obispo Pleasant Hill" 8.25% Contra Costa
Otay 7.75% San Diego Patterson. 7.375% Stanislaus Pleasanton* 8.75% Alameda
(Chula Vista") Patton 7.75% San Bernardino Plymouth" 7.25% Amador
Oxnard. 7.25% Ventura Pauma Valley 7.75% San Diego Point Arena. 7.75% Mendocino
paynes Creek 7.25% Tehama Point Mugu 7.25% Ventura
Pearblossom 8.25% Los Angeles Point Pittsburg 8.25% Contra Costa
Peartand 8.25% Los Angeles (Pittsburgj
County Total County Rate Pebble Beach 7.25% Monterey Point Reyes 7.75% Marin
Placer 7.25% Pedley 7.75% Riverside Station
Plumas 7.25% Peninsula 7.25% Plumas Pollock Pines 7.25% EI Dorado
Village Pomona. 8.25% Los Angeles
Location Rate County Penn Valley 7.375% Nevada Pond 7.25% Kern
Pacheco 8.25% Contra Costa penngrove 7.75% Sonoma Pondosa 7.25% Siskiyou
Pacific Grove. 7.25% Monterey Penryn 7.25% Placer Pope Valley 7.75% Napa
Pacific House 7.25% EI Dorado Pepperwood 7.25% Humboldt Poplar 7.25% Tulare
Pacific 8.25% Los Angeles Permanente 8.25% Santa Clara Port Costa 8.25% Contra Costa
Palisades Perris. 7.75% Riverside Port Hueneme" 7.25% Ventura
(Los Angeles") Perry (Whlttierj 8.25% Los Angeles Porter Ranch 8.25% Los Angeles
Pacifica. 8.25% San Mateo Pescadero 8.25% San Mateo (Los Angeles")
Pacoima 8.25% Los Angeles Petaluma" 7.75% Sonoma Porterville" 7.75% Tulare
(Los Angelesj Petralia 7.25% Humboldt Portola Valley" 8.25% San Mateo
Paicines 7.25% San Benito Phelan 7.75% San Bernardino Portola" 7.25% Plumas
" Incorporated city + Certain Cities within the county have a higher tax rate. locate the city to find the conect rate.
California City and County Sales and Use Tax Rates . July 2006 Page 13
Cities, Counties, and Tax Rates
Location Rate County Location Rate County Location Rate County
Portuguese 8.25% Los Angeles Rancho Murieta 7.75% Sacramento Rio Unda 7.75% Sacramento
Bend (Rancho Rancho Palos 8.25% Los Angeles Rio Nido 7.75% Sonoma
Palos Verdes') Verdes' Rio Oso 7.25% Sutter
Posey 7.25% Tulare Rancho Park 8.25% Los Angeles Rio Vista' 7.375% Solano
Potrero 7.75% San Diego (Los Angeles") Ripley 7.75% Riverside
Potter Valley 7.25% Mendocino Rancho 7.75% San Diego Ripon- 7.75% San Joaquin
poway' 7.75% San Diego Santa Fe River Pines 7.25% Amador
Prather 7.975% Fresno Rancho Santa 7.75% Orange Riverbank. 7.375% Stanislaus
Presidio (San 8.50% San Francisco Margarita Riverdale 7.975% Fresno
Francisco*) Randsburg 7.25% Kern Riverside. 7.75% Riverside
Presidio of 7.25% Monterey Ravendale 7.25% Lassen Robbins 7.25% Sutter
Monterey Ravenna 8.25% Los Angeles Rocklin' 7.25% Placer
(Monterey") Raymond 7.25% Madera Rodeo 8.25% Contra Costa
Priest Valley 7.25% Monterey Red BluW 7.25% Tehama Rohnert Park' 7.75% Sonoma
Princeton 7.25% Colusa Red Mountain 7.75% San Bernardino Rohnerville 7.25% Humboldt
Proberta 7.25% Tehama Red Top 7.25% Madera Rolling Hills 8.25% Los Angeles
Project City 7.25% Shasta Redcrest 7.25% Humboldt Estates'
Prunedals 7.25% Monterey Redding' 7.25% Shasta Rolling Hills' 8.25% Los Angeles
Pt. Dume 8.25% Los Angeles Redlands' 7.75% San Bernardino Romoland 7.75% Riverside
Pulga 7.25% Butte Redondo 8.25% Los Angeles Rosamond 7.25% Kern
Pumpkin Center 7.25% Kern Beach' Rose Bowl 8.25% Los Angeles
Redway 7.25% Humboldt (Pasadena')
Redwood City' 8.25% San Mateo Roseland 8.00% Sonoma
Redwood 8.25% Santa Clara (Santa Rosa")
Estates Rosemead* 8.25% Los Angeles
Redwood Valley 7.25% Mendocino Roseville' 7.25% Placer
Reedley' 7.975% Fresno Ross. 7.75% Marin
Refugio Beach 7.75% Santa Barbara Rossmoor 7.75% Orange
Repress 7.75% Sacramento Rough and 7.375% Nevada
County Total County Rate (Folsom Prison) Ready
Requa 7.25% Del Norte Round Mountain 7.25% Shasta
Riverside 7.75% Rescue 7.25% EI Dorado Rowland 8.25% Los Angeles
Location Rate County Reseda 8.25% Los Angeles Heights
(Los Angeles') Royal Oaks 7.25% Monterey
Rackerby 7.25% Yuba Rheem Valley 8.25% Contra Costa Rubidoux 7.75% Riverside
Rail Road Flat 7.25% Calaveras (Moraga") Ruby Valley 7.25% Humboldt
Rainbow 7.75% San Diego Riallo' 7.75% San Bernardino Rumsey 7.25% Yolo
Raisin City 7.975% Fresno Richardson 7.25% Humboldt Running Springs 7.75% San Bernardino
Ramona 7.75% San Diego Grove Ruth 7.25% Trinity
Ranchita 7.75% San Diego Richardson 7.25% Butte Rutherford 7.75% Napa
Rancho 7.75% San Diego Springs Ryde 7.75% Sacramento
Bernardo Richfield 7.25% Tehama
(San Diego') Richgrove 7.25% Tulare
Rancho 7.75% Riverside Richmond* 8.75% Contra Costa
California Richvale 7.25% Butte
Rancho 7.75% Sacramento Ridgecrest' 7.25% Kern
Cordova* Rimforest 7.75% San Bernardino
Rancho 7.75% San Bernardino Rimpau 8.25% Los Angeles
Cucamonga* (Los Angeles")
Rancho 8.25% Los Angeles Rio Bravo 7.25% Kern
Dominguez (Bakersfield")
Rancho Mirage' 7.75% Riverside Rio Dell' 7.25% Humboldt
-Incorporated city + Certain cities within the county have a higher tax rate. locate the city to find the correct rete.
Page 14 California City and County Sales and Use Tax Rates . July 2006
Cities, Counties, and Tax Rates
Location Rate County Location Rate County
San Juan 7.75% Orange Saugus (Santa 8.25% Los Angeles
County Total County Rate Capistrano. Clarita1
Sacramento 7.75% San Juan Plaza 7.75% Orange Sausalito> 7.75% Marin
San Benito + 7.25% (San Juan Sawtelle 8.25% Los Angeles
San 7.75% Capistrano) (Los Angeles>)
Bernardino + San Leandro> 8.75% Alameda Sawyers Bar 7.25% Siskiyou
San Diego + 7.75% San Lorenzo 8.75% Alameda Scotia 7.25% Humboldt
San Francisco 8.50% San Lucas 7.25% Monterey Scott Bar 7.25% Siskiyou
San Joaquin + 7.75% San Luis 7.25% San Luis Obispo Scotts Valley> 8.50% Santa Cruz
San Luis Obispo 7.25% Obispo> Sea Ranch 7.75% Sonoma
San Mateo 8.25% San Luis Rey 7.75% San Diego Seabright 8.00% Sant;> Cruz
Santa Barbara 7.75% (Oceanside>) Seal Beach> 7.75% Orange
Santa Clara 8.25% San Marcos> 7.75% San Diego Seaside. 7.25% Monterey
Santa Cruz + 8.00% San Marino'" 8.25% Los Angeles Sebastopol> 8.00% Sonoma
Shasta 7.25% San Martin 8.25% Santa Clara Seeley 7.75% Imperial
Sierra 7.25% San Mateo> 8.25% San Mateo Seiad Valley 7.25% Siskiyou
Siskiyou 7.25% San Miguel 7.25% San Luis Obispo Selby 8.25% Contra Costa
Solano 7.375% San Pablo> 8.25% Contra Costa Selma> 7.975% Fresno
Sonoma + 7.75% San Pedro 8.25% Los Angeles Seminole Hot 8.25% Los Angeles
Stanislaus 7.375% (Los Angeles>) Springs
Sutter 7.25% San Quentin 7.75% Marin Sepulveda 8.25% Los Angeles
Location Rate County San Rafael> 8.25% Marin (Los Angeles1
San Ramon> 8.25% Contra Costa Sequoia 7.25% Tulare
Sacramento. 7.75% Sacramento San Simeon 7.25% San Luis Obispo National Park
Saint Helena"' 7.75% Napa San Tomas 8.25% Santa Clara Shafter> 7.25% Kern
Salida 7.375% Stanislaus San Ysidro 7.75% San Diego Shandon 7.25% San Luis Obispo
Salinas. 7.75% Monterey (San Diego>) Sharpe Army 7.75% San Joaquin
Salton City 7.75% Imperial Sand City> 7.75% Monterey Depot
Salyer 7.25% Trinity Sanger> 7.975% Fresno Shasta 7.25% Shasta
Samoa 7.25% Humboldt Santa Ana> 7.75% Orange Shasta Lake> 7.25% Shasta
San Andreas 7.25% Calaveras Santa Barbara> 7.75% Santa Barbara Shaver Lake 7.975% Fresno
San Anselmo. 7.75% Marin Santa Clara> 8.25% Santa Clara Sheepranch 7.25% Calaveras
San Ardo 7.25% Monterey Santa Clarita> 8.25% Los Angeles Shell Beach 7.25% San Luis Obispo
San Benito 7.25% San Benito Santa Cruz> 8.25% Santa Cruz (Pismo Beach1
San 7..75% San Bernardino Santa Fe 8.25% Los Angeles Sheridan 7.25% Placer
Bernardino. Springs> Sherman Island 7.75% Sacramento
San Bruno. 8.25% San Mateo Santa Margarita 7.25% San Luis Obispo Sherman Oaks 8.25% Los Angeles
San Carios> 8.25% San Mateo Santa Maria"' 7.75% Santa Barbara (Los Angeles>)
San Clemente"' 7.75% Orange Santa Monica"' 8.25% Los Angeies Sherwin Plaza 7.25% Mono
San Diego* 7.75% San Diego Santa Nella 7.25% Merced . Shingle Springs 7.25% EI Dorado
San Dimas* 8.25% Los Angeles Santa Paula> 7.25% Ventura Shingletown 7.25% Shasta
San Fernando* 8.25% Los Angeles Santa Rita Park 7.25% Merced Shively 7.25% Humboldt
San Francisco* 8.50% San Francisco Santa Rosa* 8.00% Sonoma Shore Acres 8.25% Contra Costa
San Gabriel> 8.25% Los Angeles Santa Rosa Shoshone 7.75% Inyo
San Geronimo 7.75% Marin Valley 7.25% Ventura Sierra City 7.25% Sierra
San Gregorio 8.25% San Mateo Santa Ynez 7.75% Santa Barbara Sierra Madre* 8.25% Los Angeles
San Jacinto> 7.75% Riverside Santa Ysabel 7.75% San Diego Sierraville 7.25% Sierra
San Joaquin> 7.975% Fresno Santee* 7.75% San Diego Signal HiW 8.25% Los Angeles
San Jose> 8.25% Santa Clara Saratoga> 8.25% Santa Clara Silver Lake 7.25% Amador
San Juan 8.00% San Benito Saticoy 7.25% Ventura Silverado 7.75% Orange
Bautista* Sattley 7.25% Sierra Canyon
Simi Valley> 7.25% Ventura
. Incorporated city + Certain cities within the county have a higher tax rate. Locate the CIty to find the correct rate.
California City and County Sales and Use Tax Rates . July 2006 Page 15
Cities, Counties, and Tax Rates
Location Rate County Location Rate County
Sisquoc 7.75% Santa Barbara Stanford 8.25% Santa Clara
Sites 7.25% Colusa Stanislaus 7.25% Tuolumne County Total County Rate
Sky Valley 7.75% Riverside Stanton" 7.75% Orange Tehema 7.25%
Skyforest 7.75% San Bernardino Steele Park 7.75% Napa Trinity 7.25%
Sleepy Valley 8.25% Los Angeles Stevinson 7.25% Merced Tulare + 7.25%
Sloat 7.25% Plumas Stewarts Point 7.75% Sonoma Tuolumne + 7.25%
Sloughhouse 7.75% Sacramento Stinson Beach 7.75% Marin Location Rate County
Smartville 7.25% Yuba Stirling City 7.25% Butte
Smith River 7.25% Del Norte Stockton' 8.00% San Joaquin TaW 7.25% Kern
Smithfiat 7.25% EI Dorado Stonyford 7.25% Colusa Tagus Ranch 7.25% Tulare
Smoke Tree 7.75% San Bernardino Storrie 7.25% Plumas Tahoe City 7.25% Placer
(Palm Springs") Stratford 7.25% Kings Tahoe Paradise 7.25% EI Dorado
Sneiling 7.25% Merced Strathmore 7.25% Tulare Tahoe Valley 7.25% EI Dorado
Soda Springs 7.375% Nevada Strawberry 7.25% Tuolumne Tahoe Vista 7.25% Placer
Solana Beach" 7.75% San Diego Strawberry 7.25% Yuba Tahama 7.25% Placer
Soledad" 7.25% Monterey Valley Talmage 7.25% Mendocino
Solemint 8.25% Los Angeles Studio City 8.25% Los Angeles Tamal (San 7.75% Marin
Solvang' 7.75% Santa Barbara (Los Angeles") Quentin)
Somerset 7.25% EI Dorado Sugarloaf 7.75% San Bernardino Tarzana 8.25% Los Angeles
Somes Bar 7.25% Siskiyou Suisun 7.375% Solano (Los Angeles,
Somis 7.25% Ventura City' Taylorsville 7.25% . Plumas
Sonoma" 7.75% Sonoma Suiphur Springs 8.25% Los Angeles Tacate 7.75% San Diego
Sonora. 7.75% Tuolumne Sultana 7.25% Tulare Tecopa 7.75% Inyo
Soquel 8.00% Santa Cruz Summerland 7.75% Santa Barbara Tehachapi' 7.25% Kern
Soulsbyvllle 7.25% Tuolumne Summit 7.75% San Bernardino Tehama" 7.25% Tehama
South 7.25% Merced Summit 7.25% Shasta Temecula" 7.75% Riverside
Dos Palos City Temple 8.25% Los Angeles
South EI Monte' 8.25% Los Angeles Sun City 7.75% Riverside City'
South Fork 7.25% Humboldt Sun Valley 8.25% Los Angeles Templeton 7.25% San Luis Obispo
South Gate" 8.25% Los Angeles (Los Angeles") Terminal Island 8.25% Los Angeles
South Laguna 8.25% Orange Sunland 8.25% Los Angeles (Los Angeles,
(Laguna Beach') (Los Angeles') Termo 7.25% Lassen
South Lake 7.75% EI Dorado Sunnymead 7.75% Riverside Terra Bella 7.25% Tulare
Tahoe' (Moreno Thermal 7.75% Riverside
South 8.25% Los Angeles Valley') Thornton 7.75% San Joaquin
Pasadena* Sunnyside 7.75% San Diego Thousand Oaks" 7.25% Ventura
South San 8.25% San Mateo Sunnyvale* 8.25% Santa Clara Thousand 7.75% Riverside
Francisco* Sunol 8.75% Alameda Palms
South Shore 8.75% Alameda Sunset Beach 7.75% Orange Three Rivers 7.25% Tulare
(Alameda") Sunset Whitney 7.25% Placer Tiburon* 7.75% Marin
South Whittier 8.25% Los Angeles Ranch Tierra Del Sol 7.75% San Diego
Spanish Flat 7.75% Napa Surlside 7.75% Orange Tierrasanta 7.75% San Diego
Spreckels 7.25% Monterey (Seal Beach') (San Diego")
Spring Garden 7.25% Plumas Susanville* 7.25% Lassen Tipton 7.25% Tulare
Spring Valley 7.75% San Diego Sutter 7.25% Sutter Tollhouse 7.975% Fresno
Springville 7.25% Tulare Sutter Creek. 7.25% Amador Toluca Lake 8.25% Los Angeles
Spyrock 7.25% Mendocino Swall Meadows (Los Angeles,
Squaw Valley 7.975% Fresno (Bishop") 7.75% Inyo Tomales 7.75% Marin
SI. Helena" 7.75% Napa Sylmar 8.25% Los Angeles Toms Place 7.25% Mono
Standard 7.25% Tuolumne (Los Angeles') Topanga 8.25% Los Angeles
Standish 7.25% Lassen (Los Angeles")
Topanga Park 8.25% Los Angeles
(Los Angeles")
. Incorporated City + Certain dties within the county have a higher tax rate. Locate the city to find the correct rate.
Page 16 CalifomiD. City and County Sales and Use Tax Rates . July 2006
Cities, Counties, and Tax Rates
Location Rate County
Topaz 7.25% Mono
Torrance. 8.25% Los Angeles County Total County Rate Location Rate County
Town Center 7.25% Tulare Ventura 7.25% Wallace 7.25% Calaveras
Trabuco Canyon 7.75% Orange Rate County Walnut Creek" 8.25% Contra Costa
Tracy" 7.75% San Joaquin Location Walnut Grove 7.75% Sacramento
Tranquillity 7.975% Fresno Vacaville* 7.375% Soiano Walnut Park 8.25% Los Angeles
Traver 7.25% Tulare Val Verde Park 8.25% Los Angeles Walnut" 8.25% Los Angeles
Travis A.F.B. 7.375% Solano Valencia (Santa 8.25% Los Angeles Warm Spring 8.75% Alameda
(Fairfield") Claritaj (Fremont")
Tres Pinos 7.25% San Benito Valinda 8.25% Los Angeles Warner Springs 7.75% San Diego
Trinidad. 8.25% Humboldt Vallecito 7.25% Calaveras Wasco. 7.25% Kern
Trinity Center 7.25% Trinity Vallejo" 7.375% Solano Waterford" 7.375% Stanislaus
Trona 7.75% San Bernardino Valley Center 7.75% San Diego Watsonville* 8.00% Santa Cruz
Trowbridge 7.25% Sutter Valley Fair 8.25% Santa Clara Watts 8.25% Los Angeles
Truckee* 7.875% Nevada Valley Ford 7.75% Sonoma Waukena 7.25% Tulare
Tujunga 8.25% Los Angeles Valley Home 7.375% Stanislaus Wawona 7.75% Mariposa
(Los Angelesj Valley Springs 7.25% Calaveras Weaverville 7.25% Trinity
Tulare. 7.75% Tulare Valley Village 8.25% Los Angeles Weed" 7.25% Siskiyou
Tulelake" 7.25% Siskiyou Valyermo 8.25% Los Angeies Weimar 7.25% Placer
Tuolumne 7.25% Tuolumne Van Nuys 8.25% Los Angeles Weldon 7.25% Kern
Tuolumne 7.75% Mariposa (Los Angeles") Wendel 7.25% Lassen
Meadows Vandenberg 7.75% Santa Barbara Weett 7.25% Humboldt
Tupman 7.25% Kern A.F.B. West Covins. 8.25% Los Angeles
Turlock" 7.375% Stanislaus Vasquez Rocks 8.25% Los Angeles West Hills 8.25% Los Angeles
Tustin. 7.75% Orange Venice 8.25% Los Angeles (Los Angeles")
Twain 7.25% Plumas (Los Angeles") West 8.25% Los Angeles
Twain Harte 7.25% Tuolumne Ventucopa 7.75% Santa Barbara Hollywood"
Twentynine 7.75% San Bernardino Ventura- 7.25% Ventura West Los 8.25% Los Angeles
Palms" Verdugo 8.25% Los Angeles Angeles (Los Angeles")
Twin Bridges 7.25% EI Dorado City West Pittsburg 8.25% Contra Costa
Twin Peaks 7.75% San Bernardino (Glendaie") West Point 7.25% Calaveras
Two Rock Coast 7.75% Sonoma Vernalis 7.75% San Joaquin West 7.75% Yolo
Guard Station Vernon. 8.25% Los Angeles Sacramento.
Veteran's 8.25% Los Angeles Westchester 8.25% Los Angeles
Hospital (Los Angelesj
(Los Angeles") West end 7.75% San Bernardino
Location Rate County Victor 7.75% San Joaquin Westhaven 7.25% Humboldt
U.S. Naval 7.25% Monterey Victorville'" 7.75% San Bernardino Westlake 8.25% Los Angeles
Post grad Vidal 7.75% San Bernardino (Los Angeles")
School View Park 8.25% Los Angeles Westlake Village 7.25% Ventura
(Montereyj Villa Grande 7.75% Sonoma (Thousand
Ukiah" 7.75% Mendocino Villa Park" 7.75% Orange Oaks")
Union City" 8.75% Alameda Vina 7.25% Tehama Westiake 8.25% Los Angeles
Universal 8.25% Los Angeles Vincent 8.25% Los Angeles Village"
City Vlneburg 7.75% Sonoma Westley 7.375% Stanislaus
University 7.75% Santa Barbara Vinton 7.25% Plumas Westminster'" 7.75% Orange
University Park 7.75% Orange Virgilia 7.25% Plumas Westmorland'" 7.75% Imperial
(Irvine") Visalia'" 7.50% Tulare West port 7.25% Mendocino
Upland" 7.75% San Bernardino Vista Park 7.25% Kern Westside 7.375% Stanislaus
Upper Lake! 7.25% Lake Vista'" 7.75% San Diego Westwood 7.25% Lassen
Upper Lake Volcano 7.25% Amador
Valley Volta 7.25% Merced
"IncorporatedCiIy + Certain cities within the county have a higher tax rate. Locate the city to find the correct rale.
California City and County Sales and Use Tax Rates . July 2006 Page 17
Cities, Counties, and Tax Rates
Location Rate County
Westwood 8.25% Los Angeles
(Los Angeles") County Total County Rate
Wheatland" '7.25% Yuba Yolo + 7.25%
Wheeler Ridge 7.25% Kern Yuba 7.25%
Whiskeytown 7.25% Shasta
Whispering 7.25% Lake Location Rate County
Pines Yankee Hill 7.25% Butte
White Pines 7.25% Calaveras Verma 7.75% San Bernardino
Whitethorn 7.25% Humboldt Yettem 7.25% Tulare
Whitewater 7.75% Riverside Yolo 7.25% Yolo
Whitlow 7.25% Humboldt Yorba Unda" 7.75% Orange
Whitmore 7.25% Shasta Yorkville 7.25% Mendocino
Whittier" 8.25% Los Angeles Yosemite Lodge 7.75% Mariposa
Wildomar 7.75% Riverside Yosemite 7.75% Mariposa
Wildwood 7.25% Shasta National Park
Williams. 7.25% Coiusa Yountville" 7.75% Napa
Willits" 7.75% Mendocino Yreke" 7.25% Siskiyou
Willow Creek 7.25% Humboldt Yuba City" 7.25% Sutter
Willow Ranch 7.25% Modoc Yucaipa. 7.75% San Bernardino
Willowbrook 8.25% Los Angeles Yucca Valley" 7.75% San Bernardino
Willows" 7.25% Glenn
Wilmington 8.25% Los Angeles
(Los Angeles")
Wilseyville 7.25% Calaveras Location Rate County
Wilsona 8.25% Los Angeles Zamora 7.25% Yolo
Gardens Zenia 7.25% Trinity
Wilton 7.75% Sacramento
Winchester 7.75% Riverside
Windsor Hills 8.25% Los Angeles
Windsor. 7.75% Sonoma
Winnetka 8.25% Los Angeles
(Los Angeles")
Winterhaven 7.75% Imperial
Winters. 7.25% Yolo
Winton 7.25% Merced
Wishon 7.25% Madera
Witter Springs 7.25% Lake
Wofford Heights 7.25% Kern
Woodacre 7.75% Marin
Woodbridge 7.75% San Joaquin
Wood fords 7.25% Alpine
Wood lake" 7.25% Tulare
Woodland" 7.25% Yolo
Woodland Hills 8.25% Los Angeles
(Los Angelesj
Woodieaf 7.25% Yuba
Woodside" 8.25% San Mateo
Woodville 7.25% Tulare
Woody 7.25% Kern
Wrightwood 7.75% San Bernardino
. Incorporated city + Certain emes within the county have a higher tax rate. Locale the city to find the correct rate.
Page 18
California City and County Sales and Use Tax Rates . July 2006
History of Sales and Use Tax Rates
(excludes district taxes)
Effective Date End Date State Rate Local Rate Combined Rate
07-01-04 6.25%' 1.00%' 7.25%
01-01-02 06-03-04 6.00% 1.25% 7.25%
01-01-01 12-31-01 5.75% 1.25% 7.00%
07-15-91 12-31-00 6.00% 1.25% 7.25%
01-01-91 07-14-91 4.75% 1.25% 6.00%
12-01-89 12-31-90 5.00% 1.25% 6.25%
04-01-74 11-30-89 4.75% 1.25% 6.00%
10-01-73 03-31-74 3.75% 1.25% 5.00%
07-01-73 09-30-73 4.75% 1.25% 6.00%
07-01-72 06-30-73 3.75% 1.25% 5.00%
08-01-67 06-30-72 4.00% 1.00% 5.00%
01-01-62 07-31-67 3.00% 1.00% 4.00%
07-01-49 12-31-61 3.00% 3.00%
07-01-43 06-30-49 2.50% 2.50%
07-01-35 06-30-43 3.00% 3.00%
08-01-33" 06-30-35" 2.50% 2.50%
The Bradley-Bums Uniform Local Sales and Use Tax Law was enacted in 1955. The law
authorizes counties to impose a sales and use tax. Effective January 1, 1962, all counties
have adopted ordinances for the Board of Equalization to collect the local tax (Tehama
County did not conform from 1-1-65 to 9-30-65).
.. Effective July 1, 2004, the rates on a sales tax return do not match these rates. This is due to changes of the funding
procedwe involving sales, local, and property taxes implemented as a result of the March 2, 2004, voter approval
of the "Economic Recovery Bond Act." Please refer to Return and Schedule A Instructions of the State, Local, and
District Sales and Use Tax Return for more information.
....Sales tax only. The use tax was enacted effective July 1, 1935.
Californill City and County Sales and Use Tax Rates _ July 2006
Page 19
CALIFORNIA STATE BOARD OF EQUALIZATION OFFICES
BOARD MEMBERS
"EA TELEPl-lONE
DOSTl"" MEMBER OFFICE ADORESS CODE NUMBER
First Betty T. Vee (Acting) 455 Golden Gate Avenue, Suite 10500, San Francisco, 94102 415 557-3000
Second Sill Leonard 450 N Street, Room 2337, M1C:78, Sacramento, 95814-4311 916 445.2181
Third Claude Parrish 100 West Broadway, Suite 300. Long Beach. 90802-4431 562 983-7855
Fourth John Chiang 660 S. Figueroa Street, Suite 2050, Los Angeles, 90017-3454 213 239-8506
Executive Director Ramon J. Hirsig 450 N Street. PO Box 942879. Sacramento, 94279-0001 916 445-6464
FOR GENERAL TAX INFORMATION VISIT OUR WEB SITE AT WWW_BOE.CA.GOV
For account-specific information contact your local office.
SACRAMENTO HEADQUARTERS
BUSINESS TAXES FIELD OFFICES
450 N Street, PO Box 942879, Sacramento 94279..0001
916 445-6464
"EA TELEPHONE
CODE MU.....
661 395-2880
619 409-7440
310 342-1000
760 352-3431
559 248-4219
858 636-3191
949 461-5711
562 901-2483
562 466-1694
510 622-4100
760 346-8096
530 224-4729
951 680-6400
916 227-6700
831 443-3003
619 525-4526
415 356-6600
408 277-1231
760 510-5850
714 558-4059
707 576-2100
707 428-2041
818 904-2300
805 677-2700
626 480-7200
CALIFORNIA CITIES
Bakersfield
Chula Vista
Culver City
EI Centro
Fresno
Keamy Mesa
Laguna Hills
Long Beach
Norwalk
Oakland
Rancho Mirage
Redding
Riverside
Sacramento
Salinas
San Diego
San Francisco
San Jose
San Marcos
Santa Ana
Santa Rosa
Sui sun Ctty
Van Nuys
Ventura
West Covina
OFFICE ADDRESS
1800 30th Street, Suite 380, 93301-1922
590 3rd Avenue, Suite 202, Chula Vista, CA 91910.5657 Nole: closed 12 noon to 1 p.m. M-F
5901 Green Valley Circle, Suite 200, 90230-6948 (PO Box 3652,90231-3652)
1550 W. Main Street, 92243-2832 Nole: closed 12 noon to 1 p.m. M-F
5070 N. Sixth Street, Suite 110,93710-7504
9225 Clairemont Mesa Boulevard, San Diego, CA 92123 Nole: closed 12 noon to 1 p.m. M.F
23141 Moulton Parkway, Suite 100, 92653-1242
100 West Broadway, Suite 305, 90802-4431
12440 E. Imperial Highway, Suite 200,90650-8397 (PO Box 409,90651-0409)
1515 Clay Street, Suite 303,94612-1432
42-700 Bob Hope Drive, Suite 301, 92270-7167
2881 Chum Creek Roed, Suite B, 96002-1146 (PO Box 492529,98049-2529)
3737 Main Street, Suite 1000. 92501.3395
3321 Power Inn Road, Suite 210, 95826-3889
111 East Navajo Drive, Suite 100, 93906-2452
1350 Front Street, Room 5047, 92101-3698
121 Spear Street, Suite 460, 94105-1584
250 South Second Street, 95113-2706
334 Vie Vere Cruz, Suite 107, 92078-2637
28 Civic Center Plaza, Room 239, 92701-4011
50 0 Street, Room 230, 95404-4791 (PO Box 730, 95402-0730)
333 Sunset Avenue. Suite 330, 94585-2003
15350 Sherman Way, Suite 250, 91406-4203 (PO Box 7735,91409-7735)
4820 McGrath Street. Suite 260, 93003.n78
1521 West Cameron Avenue, Suite 300, 91790-2738 (PO Box 1500. 91793-1500)
OUT-Of-STATE fiELD OFFICES
Sacramento
Chicago, Illinois
New York, N.Y.
Houston, Texas
3321 Power Inn Road, Suite 130, 95826-3893 (PO Box 188268, 95818-8268)
120 N. La Salle, Suite 1600. 60602-2412
205 East 42nd Street, Suite 1100, 10017.5706
t 1 55 Dairy Ashford, Suite 550, 77079-3007
227-1,600
201-5300
697-4680
531-3450
916
312
212
281
FOR MORE INFORMATION
Call 800-400-7115, TDDfTTY 800-735-2929
If you are unable to resolve a disagreement with the Board contact Taxpayers' Rights Advocate at 888-324-2798 or 916-324-2798.
Page 20
Addresses and tetephone numbers are current as of 7-1-06, but are
subject to change. We recommend you call the office before visiting.
Unle.. otherwise noted all office. are open from 8 a.m. to 5 p.m. Monday-Friday, excluding state holidays.
California City and County Sales and Use Tax <es _ July 2006
Attachment D
.~
~
I
CALIFORNIA
STATE BOARD
OF EQUALIZATION
Tax Tips for
District Taxes
BOARD MEMBERS
CAROLE MIGDEN
First Dislrict
San Fr8r'lCISCO
(Sales and Use Taxes)
BIll. LEONARD
Second Distncl
Ontario
CLAUDE PARRISH
Third District
""'-
JOHN CHIANG
Fourth District
L05Mgeles
STEVE WESTL Y
State ContrOller
Soc~,"
JAMES E SPEED
ElO:ecut'lIeOirector
Sacramento
April 2003
Publication No. 44 . WA
CONTENTS
Page
1. District Taxes -
An Overview................. 1
2. Place of Sale................... 6
3.
Sales Across District
Lines ................................ 8
4. Construction
Contractors................... 11
5. Leases ............................ 14
6. For More
Information ................. 17
Note: This pamphlet
summarizes the law and
applicable regulatiOlls in effect
when the pamphlet was written,
as noted on the cover. However,
changes in the law or in
regulations may have occurred
since that time. If there is a
conflict between 'tile text in this
pamphlet and tile law, the latter
is controlling.
PREFACE
Over 75 percent of businesses in
California are located or do busi-
ness in special tax districts. This
pamphlet is designed as a guide to
the application of district tax to
your sales and purchases.
The first chapter presents an over-
view of district taxes using a ques-
tion and answer format. Subse-
quent chapters cover the specific
application of the tax to place of
sale, sales across district lines, con-
struction contractors, and lessors.
If you need information about tax
rates in specific areas, you should
refer to publication 71, California
City and County Sales and Use Tax
Rates. That pamphlet has a list of
the tax rates for postal delivery
addresses in California. See page
17 for information on how to order.
If you need information about
specific sales or purchases, you can
call our Information Center at
800-400-7115 or call or write your
nearest Board office. A list ofBoard
offices and telephone numbers is
on page 19. Staff can answer your
questions. They can also provide
you with copies of the Transactions
and Use Tax Law and Regulations
and the other publications which
are listed on pages 17 and 18.
We welcome your suggestions for
improving this pamphlet. Please
send your suggestions to:
Policy Development
Section, MIC:50
State Board of Equalization
P.O. Box 942879
Sacramento, CA 94279-0050
Introduction to
District Taxes
1. District Taxes-An Overview
Tile following questions and answers provide an overvie-UJ of district taxes.
Tiley cover tile general application of tile tax and the specific topics of
. Sales across district lines - page 3
. Construction Contractors - page 4
. Leases - page 5
Tllese topics are also covered in more detail in subsequent cllapters.
What is a district?
A "district" is a local jurisdiction that, under enabling statutes in
various codes, may impose transactions (sales) and use taxes within its
borders. Most district taxes, but not all, are levied on a county-wide
basis.
What are district taxes?
District taxes are either transactions (sales) or use taxes. The Revenue
and Taxation Code provides that transactions (sales) taxes are due
from retailer on their sales of tangible personal property and use taxes
are due from purchasers of their use of tangible personal property in
the district. "Use" is defined as the use, storage, or other consumption
of tangible personal property. In this pamphlet, we will refer to such
taxes generally as "district" taxes and designate them as either "trans-
actions (sales)" or "use" taxes only when necessary.
Who is responsible for reporting district taxes?
Note: Tile following information describes who is responsible for reporting
district transactions (sales) tax or district use tax.
Since transactions (sales) taxes are imposed on the sale of tangible
personal property in a district, you are responsible for reporting
transactions tax if you are a retailer located in a district. If you have
more than one business location, your liability for district tax will
depend on the location at which you conduct principle negotiations.
For more information about application of tax to sales by businesses
with multiple locations or with no fixed location, you should read the
discussion about place of sale, which begins on page 6.
Since district use taxes are imposed on tangible personal property
which is stored, used or consumed in a district, you may be
responsible for reporting district use tax if
. You are "engaged in business" within a district (see next page)
. You lease, store or consume tangible personal property in a
district
What does "engaged in business" mean?
You are" engaged in business" in a district if you are a retailer who
. Maintains, occupies or uses any type of office, sales room,
warehouse or other place of business in the district, even if it is
used temporarily, indirectly or through an agent
April 2003 Tax Tips for District Taxes Page 1
. Has any kind of representative operating in the district for the
purposes of making sales or deliveries, installing or assembling
tangible personal property, or taking orders
. Derives rentals from a lease of tangible personal property
located in the district
. Sells or leases of vehicles or undocumented vessels which will be
registered in a district
What are some of the differences between district taxes and the
sales and use tax?
Since district tax ordinances must incorporate provisions of the Sales
and Use Tax Law, the taxes are generally the same except:
. Property sold in a district and delivered to a customer outside
the district may be exempt from the district tax.
. Retailers outside a district delivering property into a district may
be required to collect the district's tax if they are engaged in
business in the district.
. Sellers or lessors of vehicles or undocumented vessels are
required to collect district use tax imposed in the county of
registration.
. Sales of tangible personal property, other than fuel or petroleum
products, to operators of aircraft are exempt from transaction tax
if (1) the aircraft is used as a common carrier of persons or
property and (2) the property purchased will be used or
consumed principally outside the district where the sale was
made.
. Fixed-price contracts, including leases entered into prior to the
starting date of the new tax may be exempt.
What exempts a fixed-price contract from district taxes?
To qualify as an exempt "fixed-price contract", a contract must meet
the following conditions:
. It must have been entered into prior to the effective date of the
district tax. Contracts for which an irrevocable bid was
submitted prior to the effective date win qualify even when
signed on or after that date provided they are signed during a
period for which the bid is still irrevocable.
. It must be for a fixed amount. A contract may not have any
clauses which allow for increases or decreases in the contract
price because of a change in the tax rates or the cost of the
property to be furnished. This provision is not invalidated if the
contract allows change orders. Change orders are considered as
separate contracts.
. All parties to the contract must be obligated to the terms of the
contract. No party can have the unconditional right to terminate
the contract, whether or not that right is exercised.
. The sales tax amount or rate must be specifically stated in the
contract or the contract must be tax-included.
Page 2 .1 ax 1 ips for District Taxes April 2003
Sales Across
District Lines
The exemption allowed for fixed-price contracts applies not only to
standard retail sales contracts, but also to sales of materials and
fixtures under fixed-price construction contracts and to contracts for
leases of tangible personal property. Fixed-price construction contracts
are discussed in more detail on page 13; fixed-price lease contracts
are discussed on page 15.
Am I liable for district tax in a district where I solicit and accept
a sale when the property is never physically in the district?
No. Under these circumstances, you are not liable for transactions
(sales) taxes. District tax law allows a specific exemption for property
which is sold within a district but delivered and used outside the
district.
If I am located in a district, am I liable for my district's tax if I
make a sale to a person located outside the district?
You are generally not liable for your district's tax so long as the
customer does not take possession of the property in your district.
However, if your customer is located in another district, you are
generally liable for that district's use tax if (1) you are engaged in
business in that district or (2) you are a licensed dealer selling a vehicle
or undocumented vessel which the buyer registers at an address
located in the district.
If I purchase property at a lower rate of tax, am I required to
pay additional district tax if I use the property in a district with
a higher tax rate?
Yes. If the property is used in a district with a higher tax rate than the
rate paid at the time of purchase, the additional tax is due.
If I am not located in a district and deliver property to my
customer at my place of business, must I collect district use tax
if the customer's billing address is located in a tax district?
No. You would be required to collect the tax only if you are" engaged in
business" in the district and participated in the district in making the
sale or delivered or shipped the property into the district. Please note
that retailers of vehicles or undocumented vessels are always" engaged
in business" in districts in which the property is registered and therefore
are always required to collect district use tax.
If I am a retailer located outside a district and I regularly make
deliveries to customers in a district, am I required to report
district use tax?
If you make the deliveries with your own vehicle, you are considered
"engaged in business" in the district and are required to report district
use tax on the sale. If you make the deliveries through a common
carrier, you generally are not liable for the tax.
April 2003 Tax Tips for District Taxes Page 3
Construction
Contractors
If I buy tools, equipment or other property for use in a district
from a vendor who is not" engaged in business" in a district, are
my purchases subject to district tax?
Yes. You are required to report and pay the district use tax.
If I live outside a district and bring property into a district for
repair or reconditioning, are the repair charges which are subject
to sales tax also subject to the district tax?
Yes, if you pick up the property in the district. However, if you take
delivery of the property outside the district for use outside the district,
the district tax does not apply.
For more information and examples about sales across district lines, you
should read the discussion beginning on page 6.
If I am a contractor located in a county without district taxes and
I install materials and fixtures which are delivered to a
job site located in a district, am I liable for the district tax?
Yes. Under the Transactions and Use Tax Law, your jobsite is considered
your place of business. Consequently, if your jobsite is in a tax district,
district tax is due on the cost of materials you use or on the selling price
of the fixtures which you furnish and install.
As a construction contractor, am I responsible for district tax on
materials which I purchase prior to the operative date of a district
tax and use after that date?
No, unless you originally purchased the materials under a resale
certificate and you are using them for a purpose other than that stated
on the certificate.
If I purchase construction materials after the effective date of a
district tax, does district tax apply?
Yes, if you are purchasing and picking up the materials in the district or
materials are delivered to a jobsite in the district (if you are operating
under a fixed-price contract, see also page 13).
If I purchase construction materials or other property from a
vendor in a district for use outside the district, does the district
tax apply?
Yes, if you take delivery of the materials or property in the district.
However, if you take delivery outside the district and use the property
outside the district, district tax does not apply unless your jobsite is in
another district.
For more information and examples about the application of district tax
to sales to and purchases by construction contractors see page 11.
Page 4 Tax Tips for District Taxes April 2003
Leases
On which basis should I pay tax: my cost of the property or
rental charges?
Your basis for payment of tax is determined by the following:
. If, as lessor, you have paid state sales or use tax on the cost of the
property and you are renting the property in substantially the
same form as you acquired it, rental charges are not subject to
tax. However, if you paid no district tax, you would owe district
tax on the purchase price unless the item was purchased prior to
the operative date of the tax.
. If the rental charges are subject to tax, the rate applied should
include the appropriate district taxes
For more information about leases, you should read the discussion
beginning on page 14.
April 2003 fax 1 ips for District Taxes Pa~e 5
Retailers with One
Location
Retailers with
Multiple Locations
2. Place of Sale
A major factor that affects a retaile"s/iabi/ity for district tax is the "place of
sale," that is, the location of the retailer's business. You should read this
section if your business is located in a district or you have multiple locations
and some of them are in districts.
If you are a retailer whose only business location is in a district, you
must generally report transactions tax on all your sales unless:
. You, your agent or a common carrier ships or delivers the prop-
erty to an out-of-state or out-of-district location, or
. The sale is exempt from the general sales tax.
If your business is located outside a district, your sales are not subject
to transactions tax. However, you may be liable for district use tax if
you are" engaged in business" in a district. For more information
about being" engaged in business" in a district, you should read the
discussion beginning on page 1.
If you are a retailer with more than one location, the place of sale is
generally considered the location at which you carry on principle
negotiations even if you must forward the order to another location for
acceptance, approval of credit, shipment or billing. Your employees'
activities will be attributed to the location from which they work.
Consequently, sales made or negotiated by employees, or at places,
located in districts are generally subject to transactions tax.
As with a single location business, you are allowed an exemption
from district tax for property which is shipped to an out-of-state
location or for property which is also exempt from the sales and use
tax.
You are not liable for transactions tax on sales made at business loca-
tions outside districts. You may, however, be liable for collecting district
use tax if you ship the property into a district in which you are "en-
gaged in business". For more information about being "engaged in
business" in a district, please read the discussion beginning on page 1.
In addition to the above general rules, the following multi-location
vendors have their place of sale prescribed by the Transactions and
Use Tax Regulation 1822, Place of Sale for Purposes of Transactions (Sales)
and Use Taxes.
V ending Machine Operators
For vending machine operators, place of sale is the location of the
machine. If you are a vending machine operator who should pay tax
when buying inventory and you make a tax-free purchase of inven-
tory, you must report use tax based on the location of the machine
through which the inventory is sold. When a machine is located in a
district, you are liable for state, local, and district tax.
Page 6 Tax Tips for District '1 axes April 2003
Itinerant Merchants
Itinerant merchants are defined as retailers with no permanent place
of business. This category includes certain door-ta-door salespersons.
As an itinerant merchant, your place of sale is the permanent address
shown on your seller's permit. If your permanent address is located in
a district, you are generally liable for district tax on your sales unless
you deliver the property to the buyer outside the district for use out-
side the district. If your permanent address is outside a district, your
sales are generally exempt from transactions tax but may be subject to
district use tax if you solicit the sale in a district and ship or deliver the
property to the buyer in the district.
Businesses Qualifying as Section 6015 Retailers
A business which uses salespersons, representatives, peddlers, can-
vassers, agents, or other persons who operate under the direction of or
obtain property from the business may be treated as the retailer under
Section 60I5(b) of the Sales and Use Tax Law. As a Section 6015 re-
tailer, the business is responsible for reporting tax on any sales made
by these persons. Section 6015 retailers include operators of certain
school book clubs.
If you qualify as a Section 6015 retailer, your place of sale is the loca-
tion from which your salespersons, representatives, peddlers, canvass-
ers, or agents operate. Sales made by persons located in districts are
generally subject to transactions tax unless you deliver the property to
the buyer outside the district for use outside the district. Sales made by
persons located outside districts are generally exempt from transac-
Hons tax but may be subject to district use tax if you solicit the sale in a
district and ship or deliver the property to the buyer in the district.
Auctioneers
For auctioneers, the place of sale is the location at which the auction is
held. If you are an auctioneer holding an auction in a district, your
sales are subject to transacHons tax unless otherwise exempt.
Out-of-State Retailers
An out-of-state retailer whose only presence in the state is a stock of
tangible personal property is considered a California retailer, and the
place of sale is the location of the property from which delivery or
shipment is made. If the property is located in a district, the sale may
be subject to transacHons tax.
April 2003 OJ ax Tips fur District Taxes Page 7
Property Sold in a
District Which is
Delivered or First
Used in That
District
Property Delivered
to Another District
3. Sales Across District Lines
You should read this cl1apter if you I1ave a business located in a district and you
make sales to customers located outside tile district. You should also read this
cl1apter if you purcl1ase property which you intend to store, use or consume in a
district. This chapter gives a general outline of the application of district tax to
these types of sales and purcl1ases.
If youl1ave questions about particular sales, you should call our Information
Center at 1-800-400-7115 or contact your local Board office. A complete list of
Board offices is provided on page 19.
Retailers in districts selling property which they deliver outside the
district are generally not liable for district tax. However, district tax may
apply in one of the following situations:
. A retailer located in a district sells property to a purchaser located
outside the district, but the purchaser takes delivery of, or first
uses, the property in the district
. Property is sold outside a district and is then brought into the
district for storage, use, or consumption
This chapter discusses the general rules covering the application of
district tax to these kinds of transactions and then discusses the respon-
sibilities of retailers and purchasers for reporting the tax.
If your business is located in a district, your sales are generally subject to
transactions tax when you deliver the property to the purchaser in the
district. The transactions tax applies even if the purchaser intends to
immediately transport and use the property outside the district.
Note: You are liable for your district's transactions (sales) tax if you
deliver the property outside the district with the knowledge that the
purchaser will store, use, or consume the property in your district.
District use tax is due on property that the customer first stores, uses, or
otherwise consumes in a district. A customer who is liable for district
use tax on property first used in a district is allowed a credit for any
district transactions (sales) tax already paid. This credit is limited to the
amount of transactions (sales) tax reimbursement paid by the customer
in the district of origin. That is, a refund of district tax is not available if
the tax owed in the district of first Use is less than the transactions tax
reimbursement already paid on the purchase. See page 10 for an ex-
ample of how the credit applies.
For example, your business is located in a district and you sell merchan-
dise to a customer who is located in an area where there is no district. If
your customer picks up the merchandise at your location, the sale is
subject to your district's transactions (sales) tax - even if your customer
intends to take the merchandise back to his or her location. On the other
hand, if you ship the property to the purchaser's location, the sale is not
subject to district tax.
Page 8 Tax Tips for District Taxes April 2003
Either the retailer or purchaser may be responsible for reporting
district use tax to the Board of Equalization, depending on the circum-
stances of the sale or use of the property. The following sections on
retailers and purchasers discuss this in more detail.
Retailers
As a retailer, you are required to collect and report district use tax on a
sale when you deliver the property into a district in which you are
"engaged in business" (please see page 1 for a discussion of "engaged
in business"), and one of the following conditions applies;
. You ship or deliver the property into the district
. You participate within that district in the sale of the property.
"Participation" includes solicitation whether direct or indirect. It
also includes receipt of orders at a place of business in the
district or through any representative, agent, canvasser, solicitor,
subsidiary or any other person working in the district under
your authority.
. You are a licensed dealer of vehicles or undocumented vessels
which are registered by the purchaser in a county with district
taxes
If a sale meets these conditions, you must collect district use tax on all
taxable charges including those charges which result from repairs or
reconditioning.
The following example illustrates when retailers should collect and
report district use tax.
A retailer in Santa Clara County makes a taxable sale of property
which is delivered to and used by the purchaser in Alameda County.
Even though subject to the general sales tax, the sale would be exempt
from Santa Clara County district taxes because the property was
delivered outside the county. However, use of the property in
Alameda County makes the sale subject to the district use tax in
Alameda County. If the retailer is engaged in business in Alameda
County and delivers the property to the Alameda County location, he
or she is responsible for reporting district use tax. If the retailer is not
engaged in business in the county, the purchaser is responsible for
reporting district use tax.
In contrast, if the property were delivered into and first used in Marin
County, neither transactions nor district use tax would be due since
Marin County has no district taxes.
Purchasers
As a purchaser, you are generally required to report district use tax on
the purchase price of tangible personal property when:
. You make first taxable use of the property in a special tax district
. You purchased the property without district tax or at a lesser
rate of district tax than is imposed in the district of use
. The retailer has no obligation to report the tax
April 2003 Tax Tips for District Taxes Page 9
As stated above, you are eligible for a credit of tax paid to another
. district, but only up to the amount of tax due in the district of use.
Application of this credit is illustrated by the following example:
A consumer buys merchandise in San Mateo County and pays district
tax of 1.00 percent. The consumer then first uses the property in
Orange County where the district tax rate is .50 percent. The consumer
is liable for the Orange County district use tax at the .50 percent rate,
but is eligible for a credit based on the district tax paid in San Mateo
County. However, no credit is allowed for the additional.50 percent
paid in San Mateo County.
If the consumer buys the merchandise in Orange County and then
first uses it in San Mateo County, he or she is liable for the San Mateo
district use tax of 1.00 percent. The consumer is allowed a credit for the
.50 percent district tax paid in Orange County, but owes the additional
.50 percent district tax due San Mateo County.
I'.lge 10 Tax "I ips for District Taxes April 2003
Tax Provisions
Common to Both
Sales and Use Tax
and District Tax
Provisions Specific
to District Tax
4. Construction Contractors
This chapter covers the general application of district taxes to construction
contractors. YOII shollld read this chapter if YOII make sales to constrllction
contractors, or if you are a contractor located or doing work in districts.
District tax generally applies to a construction contractor's purchases
in the same manner as the sales and use tax. However, there are certain
exceptions, which are explained in the following pages. This chapter
briefly summarizes the provisions that are common to both sales and
use tax and district tax and then discusses the specific district tax
provisions.
Under both the sales and use tax and the district tax, construction
contractors (other than those working under Federal contracts) are:
. Consumers of materials furnished and installed on real property
such as lumber, cement, roofing, windows, and wall-to-wall
carpeting. As consumers, contractors must pay tax when pur-
chasing these items or report use tax when they are installed on
real property.
. Retailers of fixtures furnished and installed on real property
such as air conditioning units, lighting and plumbing fixtures,
television antennas, and blinds. Contractors must charge tax on
the sale of the fixtures to their customers, or, if installing the
fixtures on a lump-sum contract, pay sales or use tax on the cost
of the fixtures. If the contractor manufactures the fixture, the
selling price is considered the price at which similar fixtures are
sold or the price reflected by the contractor's records such as bid
sheets or costing sheets.
. Retailers of machinery and equipment such as drill presses,
lathes, and movable partitions. Contractors- must charge tax on
the selling price of these type of items to their customers.
In contrast, construction contractors working on contracts with the
Federal government (also known as United States construction con-
tractors) are considered the consumers of both materials and fixtures
and must pay tax on their cost of these items. In addition, a United
States construction contractor's sale of equipment to the Federal gov-
ernment is generally considered an exempt retail sale.
For more information about the application of sales and use tax to
construction contractors and a more complete listing of property
qualifying as materials, fixtures and machinery and equipment, you
should read Pamphlet No.9, Tax Tips for Construction and Bllilding
Contractors, and Regulation 1521, Constrllction Contractors. See page 18
for information on how to order.
In addition to the above criteria, district tax law provides that:
. Materials purchased before the effective date of a district tax and
installed after that date may not be subject to the tax
April 2003 Tax Tips for District Taxes Page 11
. The contractor's jobsite is considered the place of business for
purposes of determining the applicable tax
. Certain fixed-price contracts may be exempt from district taxes
enacted after the contract date
Consequently, to determine if a contractor's sales or purchases are
subject to district tax, you need to take into account:
. The date of purchase
. The place at which the materials, fixtures and equipment are
delivered or installed
. Whether the construction contract qualifies as a fixed-price
contract
These points are discussed in more detail below.
Date of Purchase
Materials purchased before the effective date of a district tax and
installed after that date are not subject to the tax. This exclusion,
however, does not apply to materials purchased under a resale certifi-
cate when the materials are used for a purpose other than that stated
on the certificate. It also does not apply to fixtures and equipment.
Materials, fixtures, and equipment purchased under a resale certificate
are generally subject to district tax if sold or consumed after the effec-
tive date of the tax.
Installation or Delivery Location
As discussed in the previous chapter, the place of sale or place of first
use determines whether district tax applies to a sale or purchase of
tangible personal property. However, for material not purchased
under a resale certificate, tax applies at the time of purchase. For
purchases by construction contractors:
. District transactions tax applies when a contractor picks up
materials or fixtures in a district even if the contractor intends to
install it at a jobsite located outside the district.
. District use tax applies when materials or fixtures are installed at
a jobsite in a tax district and they have been purchased without
district tax or at a lower rate of district tax. Generally, the con-
tractor is responsible for reporting and paying the tax.
. District tax will not apply if the sale occurs in a district, but the
supplier ships the property to a non-district location where it is
installed.
The only exception to these general rules are certain purchases of
fixtures. The law allows contractors a credit for district tax paid on
fixtures which are subsequently installed at a non-district location. For
example, if you purchase air conditioning units in Los Angeles County
(which has a total district tax rate of 1 percent) and install them on a
structure in Ventura County (which has no district taxes), you are
eligible for a credit of the 1 percent district tax paid in Los Angeles
County.
Page 12 Tax Tips for Dishie! Taxes April 2003
Fixed-price Contracts
As noted in Chapter 1, purchases of materials, fixtures and equipment
under a qualified fixed-price contract are exempt from district tax. To
qualify as an exempt fixed-price contract, a contract must:
. Be entered into prior to the effective date of the district tax
. Be for a fixed amount
. Have all parties obligated to the terms of the contract
. Have sales tax amount or rate specifically stated in the contract
This exemption also applies to the purchases which subcontractors
make as part of a fixed-price prime contract. If you are unsure whether
a construction contract qualifies as "fixed price," you should request a
review of the contract by your nearest Board office. A list of offices is
on page 19.
Please Note: The exemption allowed for the purchase of materials,
fixtures, and equipment under a qualified fixed-price contract does not
apply to purchases of supplies such as tools, scaffolding, or welding
gases which are used on the construction site. Supply purchases are
only exempt if made under a fixed-price supply contract entered into
directly with the supplier prior to the effective date of the district tax.
April 2003 Tax Tips for District Taxes Page 13
Leases and the
Sales and Use
Tax Law
5. Leases
This chapter discusses the application of district tax to leases. You should read .
this chapter if you are the lessor or lessee of tangible personal property which is
being used in a tax district. As with other types of transactions, application of
district tax to a lease is generally affected by how the lease is treated under the
Sales and Use Tax Law. This chapter briefly discusses the treatment ofleases
under the sales and use tax and then discusses the application of district tax.
The Sales and Use Tax Law distinguishes between leases of:
. Tangible personal property in general
. Tangible personal property which qualifies as mobile transporta-
tion equipment
The following sections summarize how the law applies to these two
types of leases and then discusses provisions that apply to all leases.
Leases of Tangible Personal Property in General
Under the Sales and Use Tax Law, most leases are treated as
continuing sales or purchases. When the property is purchased tax-
paid, generally the tax that applies is a use tax on the amounts payable
under the lease (rentals) which is imposed on the lessee. If use tax does
not apply (in the case of insurance companies for example), the pay-
ments are subject to the sales tax. Even though the tax is imposed on
the lessee, the lessor is usually required to collect the tax and report it
in the period during which he or she has received the rental payments.
As an alternative, the law allows the lessor to pay tax on the purchase
price of the leased property instead of on the rentals. This choice is an
irrevocable election and can be taken only if both of the following
conditions are met:
. The lessor leases the property in substantially the same form as
purchased, and
. The lessor makes the election during the first quarterly
reporting period in which the property is rented.
These general rules apply whether the lessor purchases the property
specifically for leasing or purchases it for resale and then decides to
lease it.
Leases of Mobile Transportation Equipment
Mobile transportation equipment includes rail cars, locomotives, truck
tractors and trailers, vessels, reusable shipping containers, and air-
planes. The law considers lessors of mobile transportation equipment
to be consumers of the equipment. Consequently, they are required to
pay tax on the purchase price.
As an alternative, lessors may issue a resale certificate when purchas-
ing the equipment and elect to report tax on the fair rental value of the
equipment. If lessors make this election, they need to remember that
. The election must be made during the first period in which
equipment is leased (usually the calendar quarter)
Page 14 Tax Tips for District Taxes April 2003
Leases and
District Tax
. The tax rate that applies to the fair rental value is the rate
imposed at the location where the equipment is first used. If the
lessee moves the equipment to another location, even outside
California, the tax rate still applies.
Conditions Applying to All Leases
In addition to the specific conditions noted above, the following rules
apply to all leases:
. Property that has been leased and is then sold either to the lessee
or another person is subject to sales and use tax in the same
manner as other retail sales. If the sale occurs as the result of a
purchase option in the lease contract, the sale occurs at the time
the option is exercised.
. Property which has been leased and then converted to personal
use by the lessor is subject to use tax unless the lessor paid the
correct amount of tax on the original purchase. The amount of
tax due is based on the original purchase price and may be offset
by tax already collected on rentals.
For more detailed information about the treatment of leases under the
Sales and Use Tax Law, you should read Regulation 1660, Leases of
Tangible Personal Property - In General; Regulation 1661, Leases of Mobile
Transportation Equipment; and Pamphlet No. 46, Tax Tips for the Leasing
of Tangible Personal Property in California.
Leases of Tangible Personal Property in General
Payments on most leases are subject to district tax if:
. The property is used in a district, and
. The payments are subject to the statewide use tax
These general rules apply unless one of the following exemptions or
exclusions applies to the lease:
. The lease contract qualifies as an exempt fixed-price contract
and the payments are exempt from district tax. As noted on
page 2, qualifying contracts must be entered into prior to ef-
fective date of the district tax, be for a fixed amount, and have
all parties obligated to the terms of the contract.
. The property was purchased before the effective date of the
district tax, tax was paid on the purchase price, and the property
was leased in the district after the effective date.
In addition, district tax applies only while the property is used in the
district. Leased property which is moved from a district is no longer
subject to that district's tax. If moved into another district, the property
would be subject to the district tax imposed at the new location; if
moved to a non-district location, no district tax would apply. Similarly,
leased property which is first used outside a district and then moved
into a district becomes subject to the district tax.
The responsibility for reporting district tax on a lease is the lessor's
when the property is located in the district. The lessor may also be liable
April 2003 Tax Tips for District Taxes Page 15
when he or she is "engaged in business" in the district and has deliv-
ered the leased property into the district or participated in the district in
the making of the lease. When the lessor is not responsible for reporting
the tax, the lessee is liable.
Lessors who elect to pay tax on the purchase price of property may be
liable for district tax if both the following conditions apply:
. The property is first leased in a district
. The lessor paid no district tax or paid district tax at a rate less than
that imposed in that district
If, for example, you pay tax when you buy property in San Joaquin
County (which has a district tax rate of .50 percent) and you first lease it
at a location in Contra Costa County where the district rate is 1.00
percent, you owe Contra Costa County district use tax at a rate of .50
percent of the purchase price.
Leases of Mobile Transportation Equipment
When a lessor pays tax on the purchase of mobile transportation equip-
ment, the application of district tax follows the same rules as any other
sale oftangible personal property. That is, district tax is due on the sale
if the property is either delivered or first used in a tax district.
If a lessor elects to pay tax on the fair rental value of the equipment,
district tax applies if the first use of the equipment is in a tax district. If
the equipment is part of a resale inventory which is located in a tax
district, the lease is generally subject to district tax at the time the equip-
ment is withdrawn from inventory for lease. However, district tax will
not apply if:
. The only use of the equipment in the district is its transport to a
lessee located outside a district
. The equipment is thereafter used solely outside any district
Lessors whose inventories are located outside districts are not subject to
district tax on their leases if the equipment is not used within any district
for more than 90 days.
Conditions Applying to All Leases
The subsequent sale of leased property by the lessor is a retail sale,
which is subject to district tax if the property is delivered or first used in
a tax district. For an overview of when district tax would apply, see the
first three chapters of this pamphlet.
Lessors who convert leased property to personal use will generally not
be liable for district tax if one of the following conditions applies:
. They have already paid district tax equal to that due in the district
of use
. They are not first using the property in a district
. They originally purchased the property under a fixed-price
contract
.. They acquired the property as the result of a transaction excluded
or exempted from the sales tax such as an occasional sale, a gift, or
a bequest
Page 16 Tax Tips for District 'j axes April 2003
Information
Center
To Verify a Seller's
Permit Number
Questions
Regarding Your
Account
Fax-Back Service
Publications and
Regulations
See next page for
information on how to
order regulations and
publications.
6. For More Information
If you have a general tax question or would like to order a publication,
please call our Information Center and talk to a customer service repre-
sentative. Representatives are available from 8:00 A.M. to 5:00 P.M.,
Monday-Friday, excluding state holidays. Please call
800-400-7115
For TDD assistance (telephone device for the deaf), please call
From TDD phones From voice phones
800-735-2929 800-735-2922
You can also call us toll-free to report suspected tax evasion. To speak
to a representative, call us during working hours at 888-334-3300.
If another seller has given you a resale certificate to make a purchase
for resale, you can call toll-free to verify the seller's permit number
provided by that seller. Call 888-225-5263. When you call, you should
have the following information available: the seller's permit number,
the name and address of the business, and the name of the business
owner.
If you have a question about your account (for example, a question
regarding an audit, a tax payment, or a billing), please call the office that
maintains your records. The telephone number for that office is printed
on your tax returns (see also page 19 for a listing of telephone numbers).
Selected forms and notices are available on our automated fax-back
service. Call 800-400-7115, and choose the fax option.
The following regulations and publications may be of interest:
. Regulations
1821 Foreword
1822 Place of Sale for Purposes of Transactions (Sales) and Use
Taxes
1823 Application of Transactions (Sales) and Use Tax
1823.5 Place of Delivery of Certain Vehicles, Aircraft, and
Undocumented Vessels
1825 Aircraft Common Carriers and Waterborne Vessels
1826 Construction Contractors
1827 Collection of Use Tax by Retailers
A complete listing of Board regulations appears in publication 73,
Your California Seller's Permit.
. Publications
2 Uniform Local Sales and Use Tax Law and Transactions and
Use Tax (contains text of the district tax law)
9 Tax Tips for Construction Contractors
46 Tax Tips for Leasing Tangible Personal Property in California
April 2003 Tax Tips for Distnct Taxes Paf\e 17
Tax Information
Bulletin
Written Tax Advice
Classes
Computer
Access-
World Wide Web
51 Guide to Board of Equalization Services
70 The California Taxpayer's Bill of Rights
71 California City and County Sales and Use Tax Rates
73 Your California Seller's Permit
To obtain copies of publications and regulations, you may
Visit our World Wide Web site. Some of our publications
can be downloaded through the Internet. Our address is
http://www.boe.ca .gov
Call our Information Center (see page 17). If you call during
business hours, you can talk to a customer service representative.
If you call after working hours, you can leave a recorded mes-
sage requesting a copy of a publication (you must provide the
name of the publication). Certain documents are also available
on our fax-back system described on page 17.
Contact your local Board office. See page 19 for a listing of their
telephone numbers. If you plan to visit the office to pick up a
publication, you should call ahead to ensure they have a copy.
As a registered seller, you also receive the quarterly Tax Information
Bulletin, which includes articles on the application of law to' specific
types of transactions, announcements regarding new and revised
publications, and other articles of interest to sellers. The bulletin is
mailed with your sales and use tax return(s). If you file only once a
year and would like to receive all four bulletins, please write to the
following address and ask to be added to Mailing List #15: State Board
of Equalization; Mail Services Unit, MIC12; Attn: Addressing Systems;
P.O. Box 942879; Sacramento, CA 94279-0012
For your protection, it is best to get tax advice in writing from the
Board. You may be relieved of tax, penalty., or interest charges that are
due on a transaction if the Board determines that you reasonably relied
on written advice from the Board regarding the transaction. For this
relief to apply, a request for advice must be in writing, identify the
taxpayer to whom the advice applies, and fully describe the facts and
circumstances of the transaction.
You may enroll in a basic sales and use tax class offered by some local
Board offices. You should call ahead to find out whether your local
office conducts a class for beginning sellers.
We maintain the following information on our web site: sales and use
tax rates by county, Board field office addresses and telephone num-
bers, Taxpayers' Bill of Rights Hearings, publication order forms, an
agency profile, and Board Member biographies. You can also down-
load copies of selected pamphlets, forms, and other publications.
Our address is http://www.boe.ca.gov
Page 18 Tax Tips for Dishicl Taxes April 2003
Taxpayers' Rights
Advocate Office
The State Board of Equalization wants to make dealing with us as
easy as possible. Consequently, we have appointed a Taxpayers'
Rights Advocate to help you with problems you cannot resolve at
other levels. You can contact the Advocate's office at:
Taxpayers' Rights Advocate, MIC:70
State Board of Equalization
450 N Street
PO Box 942879
Sacramento CA 94279-0070
Telephone: 916-324-2798 or 888-324-2798
Fax: 916-323-3319
For a copy of publication 70, Your California Taxpayers' Bill of Rights,
please call the Information Center at 800-400-7115.
Field Offices City Area Number City Area Number
Code Code
Bakersfield 661 395-2880 San Jose 408 277-1231
Culver City 310 342-1000 San Marcos 760 510-5850
El Centro 760 352-3431 Santa Ana 714 558-4059
Eureka 707 445-6500 Santa Rosa 707 576-2100
Fresno 559 248-4219 Stockton 209 948-7720
Kearny Mesa 858 636-3191 Suisun City 707 428-2041
Laguna Hills 949 461-5711 Torrance 310 516-4300
Long Beach 562 901-2483 Van Nuys 818 904-2300
Norwalk 562 466-1694 Ventura 805 677-2700
Oakland 510 622-4100 West Covina 626 480-7200
Rancho Mirage 760 346-8096
Redding 530 224-4729 Offices for Out-of-State Accounts
Riverside 909 680-6400 Chicago, IL 312 201-5300
Sacramento 916 227-6700 Houston, TX 281 531-3450
Salinas 831 443-3003
San Diego 619 525-4526 New York, NY 212 697-4680
San Francisco 415 356-6600 Sacramento, CA 916 227-6600
April 2003 [ax rips for Dislrict I axes Page 19
California State Board of Equalization
450 N Street. Sacramento, California
(Mailing Address: P.O. Box 942879' Sacramento. CA 94279-0001)
Transactions and U.. Tax: G.n....1 Tax M...ures (M.jorfty volar approval required)
Election Date
J'n-<J6
Jun-06
Jun-06
Jun-06
Nov-OS
Nov-OS
Nov-OS
Nov-OS
Nov-OS
Nov-05
Nov-05
Nov-05
Nov-05
Nov..Q4
Nov-04
Nov-04
Nov-04
Nov-04
Nov-04
Nov-04
Nov-04
Nov..Q4
Nov-Q4
Noy..Q4
Nov.Q4
Nov-Q4
Nov..Q4
Nov-Q4
Nov-Q4
Nov-Q4
Nov-Q4
Nov..Q4
Nov-Q4
Nov-04
Nov-04
Nov-04
Nov-04
Nov-04
Nov-04
Nov..Q4
Nov-04
Nov-04
Nov-04
Nov-04
Aaencv Name
County of Santa Clara
City of Mammoth Lakes
City of National City
City of Woodland
City of Richmond
San Rafael
Merced
Salinas
National City
Scotts Valley
Fairfield
Waterford
Tulare
Atwater
Capitola
Daly City
Delano
Farmersville
Ga'
Lakeport
Lakeport
Madera
Manteca
Montclair
Monterey
Richmond
Ridgecrest
Salinas
San Jan Bautista
Sand City
Sanger
Sebastopol
South Lake Tahoe
T,f1ock
Watsonville
Watsonville
Woodlake
San Francisco
San Francisco
County of Colusa
County of Del Norte
County of Tehama
County of Tehama
Humboldt County
Title
Measure A 112 cent sales tax
Measure S 1/2 cent sales tax
Measure 0 once cent sales tax
Measure E 112 cent sales tax
Measure Q 1/2 cent transactions and use tax
Measure S 112 cent transactions and use tax
Measure C 112 cent sales tax
Measure V 1/2 cent sales tax
Proposition B 1 cent sales tax
Measure C 1/2 cent sales tax increase
Meausre E 1/2 cent sales tax
Measure Q 1/2 cent sales tax
Measure 11/2 cent sales tax
Measure Q 1 cent sales tax
Measure P 114 cent sales tax
Measure M transactions and use tax
Measure P transaction use tax
Measure U 1/2 cent sales tax
Measure S general use sales tax
Measure I 112 cent sales tax
Use of sales tax funds (ADVISORY)
Measure L sales tax
Measure Z sales tax
Measure F sales tax increase
Measure K sales tax increase 1/4 cent
Measure Q transaction use tax
Measure Q transaction use tax
Measure A temporary transaction and use tax
Measure K transactions and use tax
Measure L 1/2 cent sales tax
Measure S transactions and use tax
Measure T community sales tax
Measure Q sales tax increase
Measure F transaction and use tax
Measure Q 1/2 cent sales tax
Measure R sales tax advisory (ADVISORY)
Measure X sales tax increase
Prop J sales tax increase
Prop 0 use of Prop J funds (ADVISORY)
Measure C transactions and use tax
Measure C transactions and use tax
Measure A use of sales tax (ADVISORY)
Measure B 1/2 cent sales tax for 3 years
Measure L transaction and use tax
Special Transaction. and U.. Tax M.nu.... (213 vot.r approval reqUired)
Election Date
Jun-06
Jun-06
Jun-06
J,n-<J6
Jun-06
Jun-06
Jun-06
Jun-06
Noy-05
Noy-OS
Nov-OS
Nov-05
Nov-04
Nov-04
Nov-04
Nov-04
Nov-04
Nov-Q4
Nov-Q4
Nov..Q4
Nov-Q4
Nov.04
Nov-04
Nov-04
Nov-Q4
Aaencv Name
County of Del Norte
Big Bear Lake
Clearlake
Tuolumne
County of Merced
County of Monterey
County of Napa
County of Solano
Delano
Dinuba
Porterville
Heffernan Hasp Dist
County of San Luis Obispo
County of Del Norte
County of Fresno
County of Fresno
County of Ventura
County of LA
Los Banos
M._
Santa Rosa
Stockton
Ukiah
SusanviJIe
EI Cajon
.ill!I
Measure A 1/4 cent sales tax - libraries
Measure G 1/2 cent sales tax - road maintenance
Measure L 1/2 cent sales tax -roads
Measure P 1/2 cent sales tax for public safety
Measure A 1/2 cent ..les tax for transportation
Measure A 1/2 cent sales tax for transportation
Measure H 1/2 cent sales tax for transportation
Measure H 1/2 cent sales tax for transportation
Measure H 112 cent sales tax for streets and roads
Measure F 314 cent sales tax police and fire
Measure H 112 cent sales tax police and fire
Measure Q extend 1/2 cent sales tax
Measure L save our public libraries sales tax
Measure A public library transactions and use tax
Measure B library tax renewal
Measure Z save our zoo
Measure A open space districtl1/4 cent sales tax
Measure A public safety sales tax
Measure P 1/2 cent sales tax for public safety
Measure H Officer Gray memori.1 public safety act
Measure 0 police. fire. and gang supression 1/4 cent sales tax
Measure W safe neighbortlood gang/drug prey/police 1/2 cent sales tax
Measure N 1/2 cent sales and use tax for public safety
Measure K sports complex 112 cent Special tax
Measure 0 upgrade of public facilities 1/2 cent sales tax
Note: Countywide transportation taxes are excluded from this analysis.
Yes % No%
42.4%~~;
<<.O%~
58.1% . 41.9%'
63.2% 33.3%
34.%~=':~
69.4% 30.6%
64.2% 35.8%
61.1% 38.9%
42.9%1!~.~
70.8% 29.2%
45.2%~
52.0% 48.0%
71.3% 28.7%
44.1%~
59.7% 40.3%
35.0%128
46.0%:i:~~:;?' - - - - ~ ,.
84.3% 35.8%
21.5%~~:~
59.6% 40.4%
81.9% 18.1%
46.4%t;~~~
22.0%~-
63.3% 36.8%
49.' % ~"iiIIIB
59.2% 40.8%
35.4%RI!IIII
47.8% >f.,-'.''' - :
53.4% 46.6%
56.1% 43.9%
40.2%~
67.4% 32.6%
57.2% 42.8%
49.6%m.,:~'-
37.2%~
72.6% 27.4%
58.2% 41.8%
42.2%~
60.0% 40.0%
45..%_~
74.9% 25.1%
46.3%
27.1%
29.9%.
Yes%
65.7%
59.4%
57.1%
45.4%
63.2%
56.6%
52.4%'
45.5%
53%
73.8% 26.2%
70.5% 29.5%
72.6% 27.4%
:::~~Qr?
71.0% 29.0%
72.9% 27.1%
:::~:~
78.0% 22.0%
61.7%~ -~
70.0% 30.0%
73.6% 26.4%
65.5%&8
46.3% . r':, :
68.7% 31.3%
Attachment F
What proportion of the City's sales tax revenue Is generated by City residents??
Combined no ulation income lA\ $ 3.213,223,983
Estimated citv annual taxable sales IBl $ 4,000,000,000
percentane or;;;rsonal income snent on taxable retail sales lC\ 32.0%
Soendino bv SB residents on taxable retail ourchases $ 1,028,231,675
'''''endinnbVSB residents as a oercentaoe of taxable saies 1m 26%
Minimum nArcentane of taxable sales dollars attributed to non-SS residents 74%
(A) Per capita income of $15,921 (from John Husing) times population of 201 ,823
(B) Estimated based on projection of roughly $40 million in sales tax (including prop tax in lieu) for FY 06-07
(C) From Colin Strange, EOA, using Bureau of Labor Statistics consumer spending data
(D) This is a maximum; would assume SB residents make all their taxable purchases in SB, so this is very conservative
City Manager's Office
7/31/2006
I .
I TransactIons & Use Tax
(a.k.a. District Tax)
. Similar to sales tax BUT destination based
sourcing rules - New Effective January 2004
. Applies to 'engaged in business' sales made
within the district
. Your district tax does not apply to:
u Auto sales made to consumers outside district
u Tangible personal property sold and delivered on
sellers' vehicles outside the district
u Existing leases at the time the District is formed
I Examples
. Common retail sales, service stations,
restaurants, department stores, etc. - the
destination is considered the 'cash register'
. Car buyer lives outside City buys car from a
San Bernardino new auto dealer = no district
tax
. Car buyer lives in City of San Bernardino and
buys car from outside the district = district tax
applies
.#.2-
g/~00 1
r-- -
I Administrability
. Already administered by State Board of
Equalization (SBE)
. Administration of sales tax in place since
1932 and local tax since 1954
. Imposed on end-user transaction
. SBE charges approximately 1 % admin fee
. Businesses already reporting sales taxes to
the State Board of Equalization may have
minimal change in reporting requirements
I Economic Benefits
. Provides needed revenues to fund vital
services
. Improved services could attract and retain
businesses and promote a strong community
2
I Tax Return Process
. Every business with a registered sellers
permit files a State, Local and District Tax
Sales & Use Tax Return already
. District taxes are reported on Schedule A
. Line 11 of Schedule A flows to line 18 of the
tax return
. SBE will update Schedule A to include
National City's District Tax
. SBE will provide special notice of change
I Forecast
. District taxes range from 60 to 105% of the
1 % Bradley Burns local sales tax
. City of San Bernardino's local sales tax
(excluding pools) is $33.2 million
. A district tax could generate annually $5.6
million at 1f.a%
3
rI~plementation
. Election (November) - Voter Approval - 50%+1
. Effective April 1, 2007
. Businesses collect new district tax April through June
. District revenues flow to City beginning in May based
on SBE estimates for April sales
. District tax NOT zip code based
u City would need to provide list of addresses located in the
incorporated city limits
u SSE will provide link to city address list
I Equity
. Food, medication, prescription drugs, housing
and services all exempt
. Equitable to businesses in same industry
. Can be audited to determine level of equity
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Where Would 1/2 Cent Come From?
Dollars in millions
100%
90%
80%
70%
60%
50%
40%
30% ~--_._--
20%
10%
0%
II Miscellaneous (0.15)
. Business to Business
(0.3)
o Construction (1 .5)
o Food Products (2.1)
. Transportation (2.8)
. General Retail (4.4)
5