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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 fUr. ~ ~ /~/O'" 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 to - o ~ Cl> Cl ell a.. c: o :;:: ell "~ ro :J c:r W - o "E ell o (() rn E ell .... Cl o .... a.. x ell I- Cl> rn :J -0 c: ell rn Cl> ro (j) rn c: o :;:: "~ -0 rn "C :J , Cl c: "X ell I- ro "(3 Cl> C. (j) Cl> > i5 Cl> C. rn e a.. .... .E Cl> u c: ell :2 :J <.:> J: U I!: ~ rn ...J o -2 <( 0. 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("'") t::: E - ~ x ell "0 o ~ Q) t: X ell - ;j ~ o C!l ~ Q) o .c i a. =:: ~ (0 0 (0 0 - ~ 0 .... (0 C"l G.l - I"- Cl l'll >- 0- .!.1 0 a. >- u '" .~ <t c: 0 "" l'll a .!::l (ij "' ~ ::::J g c- oo LlJ ~'" 0", - <..)::::J 0 "E l'll 0 <(.~ CD Do III <(a. E f!! Cl D '" e s 0- S x .~ l'll "' l- E '" G.l :c en e :::l a. -c t 0 c: c.", l'll Q)~ Cl:", III G.l '" (ij .!.1 CJ) (5 z en is '" c: > 0 d: "" u :0 Ii; en E E .C .iij ::::J U - ...., "' .l:: Cl is X c: l'll .x 13 l'll 0 I- ~ (ij .0 '" c: G.l "E X c. g S CJ) "iii ::::J G.l <..) en - > - > :g 0 0 '" G.l m Cl c. iil l1i III "' U e 0 oj 0 0- N 0 @ .0 .... I .E G.l u c: l'll a. :2 :t: ::::J .l:: C> Attachment C ~ ~ 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 &ltes . 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 &ltes _ 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 4 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