CALIFORNIA
STATE BOARD
OF EQUALIZATION
BOARD MEMBERS
BETTY T. YEE
First District
San Francisco
MICHELLE STEEL
Third District
Rolling Hills Estates
JEROME E. HORTON
Fourth District
Los Angeles
JOHN CHIANG
State Controller
California
City and County
Sales and Use
Tax Rates
April 1, 2010
Publication No. 71 • LDA
Contents
Page
1 How To Use This Publication
2 District Taxes, Rates, and
Effective Dates
Preface
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
As a seller or a consumer, 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, District Taxes
• Publication 105, District Taxes and
Delivered Sales
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 5. The
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 may apply an incorrect tax rate.
Recent Tax Rate Changes
We update this pamphlet whenever special tax districts are added or deleted, or when
other tax rate changes occur. The following section, District Taxes, Rates, and Effective Dates,
incorporates the district tax rate changes through April 1, 2010. The Effective and End dates
for the particular district tax indicate the recent changes.
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.
Tax Area District Name and Initials Rate
Effective
Date
End
Date
Alameda County Alameda County Essential Health Care Services Transactions
and Use Tax (ACHC)
0.50% 07-01-04
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
Amador County Amador County Fire Protection and Emergency Med. Services
0.50% 04-01-09
El Dorado County
Placerville (City) City of Placerville Public Safety Transactions and Use Tax (PLPS) 0.25% 04-01-99
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
Inyo County Inyo County Rural Counties Transactions Tax (INRC) 0.50% 10-01-88
Kern County
Arvin (City) City of Arvin Transactions and Use Tax (ARVN) 1.00% 04-01-09
Delano (CIty) City of Delano Transactions and Use Tax (DLNO) 1.00% 04-01-08
Lake County
Clearlake (City) City of Clearlake Public Safety Transactions and Use Tax (CLPS) 0.50% 07-01-95
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
Sonoma-Marin Area Rail Transit District (SMRT) 0.25% 04-01-09
San Rafael (City) City of San Rafael Transactions and Use Tax (RFEL) 0.50% 04-01-06
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 06-30-04
Mendocino County
Fort Bragg (City) City of Fort Bragg Maintain City Streets Transactions and Use Tax (FBCS) 0.50% 01-01-05
Point Arena (City) City of Point Arena Transactions and Use Tax (PARS) 0.50% 04-01-04
District Taxes, Rates, and Effective Dates
Tax Area District Name and Initials Rate
Effective
Date
End
Date
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
Gustine (City) City of Gustine Community Enhancement to Services Transactions
and Use Tax (GSTG) 0.50% 04-01-10
Seaside (City) City of Seaside Transactions and Use Tax (SEAS) 1.00% 07-01-08
Napa County Napa County Flood Protection Authority Tax (NCFP) 0.50% 07-01-98
Nevada County Nevada County Public Library Transactions and Use Tax (NVPL) 0.125% 10-01-98
Nevada City (City) City of Nevada City Street Improvements Transactions and Use Tax (NVSI) 0.50% 04-01-07
Truckee (City) Town of Truckee Road Maintenance Transactions and Use Tax (TRSR) 0.50% 10-01-98
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 Bernardino (City) City of San Bernardino Transactions and Use Tax (SBRN) 0.25% 04-01-07
San Diego County San Diego County Regional Transportation Commission (SDTC) 0.50% 04-01-88
El Cajon (City) City of El Cajon Service Preservation Transactions and Use Tax (ECGF) 0.50% 04-01-09
San Luis Obispo County
Arroyo Grande (City) City of Arroyo Grande Transactions and Use Tax (ARGD) 0.50% 04-01-07
Grover Beach (City) City of Grover Beach Transactions and Use Tax (GRBH) 0.50% 04-01-07
Morro Bay (City) City of Morro Bay Transactions and Use Tax (MRBY) 0.50% 04-01-07
Pismo Beach (City) City of Pismo Beach Transactions and Use Tax (PSMO) 0.50% 10-01-08
San Luis Obispo (City) City of San Luis Obispo Essential Services Transactions and Use Tax (SLOG) 0.50% 04-01-07
San Mateo County San Mateo County Transportation Authority (SMTA) 0.50% 01-01-89
District Taxes, Rates, and Effective Dates
Tax Area District Name and Initials Rate
Effective
Date
End
Date
Campbell (City) City of Campbell Vital City Services, Maintenance and Protection
Transactions and Use Tax (CMPL)
0.25% 04-01-09
Santa Cruz County Santa Cruz County Public Library Transactions and Use Tax (SZPL) 0.25% 04-01-97
Santa Cruz County Earthquake Recovery Bond (SCER) 0.50% 04-01-91 03-31-97
Sonoma-Marin Area Rail Transit District (SMRT) 0.25% 04-01-09
Santa Rosa (City) City of Santa Rosa Public Safety Transactions and Use Tax (SRPS) 0.25% 04-01-05
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
Tuolumne County
Sonora (City) City of Sonora Transactions and Use Tax (SPFW) 0.50% 01-01-05
Ventura County
Oxnard (City) City of Oxnard Vital Services Transactions and Use Tax (OXND) 0.50% 04-01-09
Port Hueneme (City) City of Port Hueneme Transactions and Use Tax (PTHN) 0.50% 04-01-09
Cities, Counties, and Tax Rates
Cities, Counties, and Tax Rates
A
County Total County Rate
Acton 9.75% Los Angeles
Adelaida 8.25% San Luis Obispo
Adelanto* 8.75% San Bernardino
Adin 8.25% Modoc
Agoura 9.75% Los Angeles
Agua Caliente
8.75% San Diego
Ahwahnee 8.75% Madera
Alamo
9.25% Contra Costa
Albany*
9.75% Alameda
Alberhill
8.75%
Riverside
Alpine
8.75%
San Diego
Alta
8.25%
Placer
Alta Loma
8.75%
San Bernardino
Alton
8.25% Humboldt
Alturas*
8.25% Modoc
Alviso
(San Jose*)
9.25%
Santa Clara
Amador
City*
8.75%
Amador
Amargosa
(Death Valley)
8.75%
Inyo
Location Rate County
Amboy 8.75% San Bernardino
American
Canyon*
8.75% Napa
Antelope 8.75% Sacramento
Antelope Acres 9.75% Los Angeles
Antioch* 9.25% Contra Costa
Anza 8.75% Riverside
Aptos 9.00% Santa Cruz
Argus 8.75% San Bernardino
9.75%
Los Angeles
(Riverside*)
Armona
8.25% Kings
Asti
9.00% Sonoma
Atascadero*
8.25% San Luis Obispo
Athens
9.75%
Los Angeles
Avalon*
10.25% Los Angeles
Avenal*
8.25% Kings
Avery
8.25% Calaveras
Avila Beach
8.25% San Luis Obispo
Azusa*
9.75% Los Angeles
B
County Total County Rate
Bakersfield* 8.25% Kern
Balboa
(Newport
Beach*)
8.75% Orange
Balboa Island
8.75% Orange
Balboa Park
8.75% San Diego
Ballico 8.25% Merced
Banning* 8.75% Riverside
Banta 8.75% San Joaquin
Bard 8.75% Imperial
Beale A.F.B. 8.25% Yuba
Bear River Lake 8.75% Amador
Bear Valley 8.25% Alpine
Belden 8.25% Plumas
Bell Gardens* 9.75% Los Angeles
Bell* 9.75% Los Angeles
Bella Vista 8.25% Shasta
Bellflower* 9.75% Los Angeles
Belmont* 9.25% San Mateo
Belvedere* 9.00% Marin
Ben Lomond 9.00% Santa Cruz
Benicia* 8.375% Solano
Cities, Counties, and Tax Rates
Location Rate County
Berkeley* 9.75% Alameda
Bermuda Dunes 8.75% Riverside
Berry Creek 8.25% Butte
Bethel Island 9.25% Contra Costa
Betteravia 8.75% Santa Barbara
Beverly Hills* 9.75% Los Angeles
Bieber 8.25% Lassen
Bijou 8.25% El Dorado
Biola 8.975% Fresno
Biola College
(La Mirada*)
9.75% Los Angeles
Birds Landing 8.375% Solano
Bishop* 8.75% Inyo
Bolsa 8.75% Orange
Bombay Beach 8.75% Imperial
Boron 8.25% Kern
Borrego Springs 8.75% San Diego
Bostonia 8.75% San Diego
Boulder Creek 9.00% Santa Cruz
Boulevard 8.75% San Diego
Bouquet Canyon
(Santa Clarita*)
9.75% Los Angeles
Bowman 8.25% Placer
Location Rate County
Boyes Hot
Springs
9.00% Sonoma
Bradbury* 9.75% Los Angeles
Bradford 9.75% Alameda
Bradley 8.25% Monterey
Branscomb 8.25% Mendocino
Brookdale 9.00% Santa Cruz
Brookhurst
Center
8.75% Orange
Brooks 8.25% Yolo
Browns Valley 8.25% Yuba
Buttonwillow 8.25% Kern
Byron 9.25% Contra Costa
Calaveras 8.25%
Colusa + 8.25%
Contra Costa + 9.25%
Location Rate County
Cabazon 8.75% Riverside
Cabrillo 9.75% Los Angeles
Cadiz 8.75% San Bernardino
Location Rate County
Calabasas
Highlands
9.75% Los Angeles
Calabasas Park 9.75% Los Angeles
Calabasas* 9.75% Los Angeles
Calexico* 8.75% Imperial
Caliente 8.25% Kern
California
8.25% Kern
Cambria 8.25% San Luis Obispo
Cambrian Park 9.25% Santa Clara
Cameron Park 8.25% El Dorado
Camino 8.25% El Dorado
Camp Beale 8.25% Yuba
Camp Connell 8.25% Calaveras
(Los Angeles*)
Cantil 8.25% Kern
Cantua Creek 8.975% Fresno
Canyon Lake* 8.75% Riverside
Canyondam 8.25% Plumas
Capay 8.25% Yolo
Capistrano
Beach (Dana
Point*)
8.75% Orange
Capitola* 9.25% Santa Cruz
Cardiff By The
Sea (Encinitas*)
8.75% San Diego
Cities, Counties, and Tax Rates
Location Rate County
Cardwell 8.975% Fresno
Carlotta 8.25% Humboldt
Carlsbad* 8.75% San Diego
Carmel Rancho 8.25% Monterey
Carmel Valley 8.25% Monterey
Carmel* 8.25% Monterey
Cassel 8.25% Shasta
Castaic 9.75% Los Angeles
Castella 8.25% Shasta
Castle A.F.B. 8.25% Merced
Castro Valley 9.75% Alameda
Castroville 8.25% Monterey
Cathedral
City*
8.75% Riverside
Catheys Valley 8.75% Mariposa
Cayucos 8.25% San Luis Obispo
Cazadero 9.00% Sonoma
Cecilville 8.25% Siskiyou
Cedar 9.75% Los Angeles
Cedar Crest 8.975% Fresno
Cedar Glen 8.75% San Bernardino
Cedar Ridge 8.375% Nevada
Cedarpines
8.75% San Bernardino
Charter Oak 9.75% Los Angeles
Chatsworth
(Los Angeles*)
9.75% Los Angeles
Cherry Valley 8.75% Riverside
Chester 8.25% Plumas
Location Rate County
Chinese Camp 8.25% Tuolumne
Chino Hills* 8.75% San Bernardino
Chino* 8.75% San Bernardino
Chiriaco Summit 8.75% Riverside
Cholame 8.25% San Luis Obispo
Chowchilla* 8.75% Madera
Claremont* 9.75% Los Angeles
Clarksburg 8.25% Yolo
Clayton* 9.25% Contra Costa
Clear Creek 8.25% Siskiyou
Clearlake
Highlands
8.25% Lake
Clearlake Oaks 8.25% Lake
Clearlake Park
(Clearlake*)
8.75% Lake
Clearlake* 8.75% Lake
Clements 8.75% San Joaquin
Clinter 8.975% Fresno
Clio 8.25% Plumas
Clipper Mills 8.25% Butte
Cloverdale* 9.00% Sonoma
Clovis* 8.975% Fresno
Coachella* 8.75% Riverside
Coalinga* 8.975% Fresno
Center
Colma* 9.25% San Mateo
Coloma 8.25% El Dorado
Colorado 8.75% Mariposa
Colton* 8.75% San Bernardino
Columbia 8.25% Tuolumne
Location Rate County
Concord* 9.25% Contra Costa
Cool 8.25% El Dorado
Copperopolis 8.25% Calaveras
Corcoran* 8.25% Kings
Cornell 9.75% Los Angeles
Corning* 8.25% Tehama
Cottonwood 8.25% Shasta
Coulterville 8.75% Mariposa
Courtland 8.75% Sacramento
Covelo 8.25% Mendocino
Covina* 9.75% Los Angeles
Cowan Heights 8.75% Orange
Coyote 9.25% Santa Clara
Crannell 8.25% Humboldt
Crenshaw 9.75% Los Angeles
Crescent
City*
8.25% Del Norte
Crescent Mills 8.25% Plumas
Cressey 8.25% Merced
Crest Park 8.75% San Bernardino
Cresta Blanca 9.75% Alameda
Crestline 8.75% San Bernardino
Creston 8.25% San Luis Obispo
Crockett 9.25% Contra Costa
Cudahy* 9.75% Los Angeles
Culver City* 9.75% Los Angeles
Cummings 8.25% Mendocino
Cupertino* 9.25% Santa Clara
Curry Village 8.75% Mariposa
Cutler 8.75% Tulare
Cities, Counties, and Tax Rates
D
County Total County Rate
Del Norte 8.25%
Dardanelle
8.25% Tuolumne
Darwin
8.75% Inyo
Davenport
9.00% Santa Cruz
Davis Creek
8.25% Modoc
Davis*
8.75% Yolo
The
University
of
California
Davis
tax
rate
is
8.25%
Del Kern
(Bakersfield*)
8.25%
Kern
Del Mar Heights
8.75%
San Luis Obispo
Del Rosa
8.75% San Bernardino
Delhi
8.25% Merced
Denair 8.375%
Stanislaus
Denny 8.25%
Trinity
Descanso
8.75% San Diego
Di Giorgio
8.25% Kern
Diablo
9.25% Contra Costa
Dinuba*
9.50%
Tulare
Discovery Bay
9.25%
Contra Costa
Dixon* 8.375% Solano
Dobbins 8.25%
Yuba
Location Rate County
Dogtown 9.00% Marin
Dollar Ranch 9.25% Contra Costa
Dorris*
8.25% Siskiyou
Doyle 8.25% Lassen
Drytown 8.75% Amador
Duarte* 9.75% Los Angeles
Dublin* 9.75% Alameda
Ducor 8.75% Tulare
Dulzura 8.75% San Diego
Duncans Mills 9.00% Sonoma
E
Eagle Rock
9.75% Los Angeles
East Highlands
(Highland*)
8.75% San Bernardino
East Irvine
8.75% Orange
(Lynwood*)
East San Pedro
(Los Angeles*)
9.75% Los Angeles
Eastgate 9.75% Los Angeles
Easton 8.975% Fresno
Location Rate County
Eastside
8.75% San Bernardino
Echo Lake
8.25% El Dorado
Echo Park
(Los Angeles*)
9.75%
Los Angeles
El Cajon*
9.75% San Diego
El Centro*
8.75% Imperial
El Cerrito*
9.75% Contra Costa
El Dorado
8.25% El Dorado
El Dorado Hills
8.25% El Dorado
El Granada 9.25% San Mateo
El Macero 8.25% Yolo
El Sobrante 9.25% Contra Costa
El Toro
8.75% Orange
Elk 8.25% Mendocino
Elk Creek 8.25% Glenn
Elverta
Emerald Hills
8.75% Sacramento
(Redwood City*) 9.25% San Mateo
Emeryville* 9.75% Alameda
Encino
(Los Angeles*)
9.75% Los Angeles
Essex 8.75% San Bernardino
Etiwanda
(Rancho
Cucamonga*)
8.75% San Bernardino
Etna* 8.25% Siskiyou
Cities, Counties, and Tax Rates
Cities, Counties, and Tax Rates
Location Rate County
Ettersburg
Eureka*
8.25%
8.50%
Humboldt
Humboldt
Exeter* 8.75% Tulare
F
Location Rate County
Fair Oaks 8.75% Sacramento
Junction
Fallen Leaf 8.25% El Dorado
Feather Falls 8.25% Butte
Fellows 8.25% Kern
Fields Landing 8.25% Humboldt
Fig Garden
Village (Fresno*)
8.975% Fresno
Fillmore* 8.25% Ventura
Finley 8.25% Lake
Firebaugh* 8.975% Fresno
Fish Camp 8.75% Mariposa
Five Points
8.975% Fresno
Flournoy 8.25% Tehama
Folsom* 8.75% Sacramento
Fontana* 8.75% San Bernardino
Foothill Ranch 8.75% Orange
Forbestown 8.25% Butte
Forest Falls 8.75% San Bernardino
Location Rate County
Forest Glen 8.25% Trinity
Forest Knolls 9.00% Marin
Forest Park 9.75% Los Angeles
Forest Ranch 8.25% Butte
Foresthill 8.25% Placer
Fort Bragg* 8.75% Mendocino
Fort Dick 8.25% Del Norte
Fort Irwin 8.75% San Bernardino
Fort Jones* 8.25% Siskiyou
Fountain Valley* 8.75% Orange
Fowler* 8.975% Fresno
French Camp 8.75% San Joaquin
French Gulch 8.25% Shasta
Freshwater 8.25% Humboldt
Fullerton* 8.75% Orange
Fulton 9.00% Sonoma
G
County Total County Rate
Glenn 8.25%
Location Rate County
Garey 8.75% Santa Barbara
Garnet 8.75% Riverside
Gasquet 8.25% Del Norte
Gaviota 8.75% Santa Barbara
Gazelle 8.25% Siskiyou
George A.F.B. 8.75% San Bernardino
Location Rate County
Georgetown
Gerber
8.25%
8.25%
El Dorado
Tehama
Geyserville
Giant Forest
9.00%
8.75%
Sonoma
Tulare
Gillman Hot
8.75%
Riverside
(Los Angeles*)
Glen Avon
8.75% Riverside
Glen Ellen
9.00% Sonoma
Glenburn
8.25% Shasta
Glennville
8.25% Kern
Gold River
(Rancho
8.75%
Sacramento
Gonzales*
8.25% Monterey
Goodyears Bar
8.25% Sierra
Gorman
9.75% Los Angeles
(Los Angeles*)
Grand Terrace*
8.75% San Bernardino
Granite Bay
8.25% Placer
Grass Valley*
8.375% Nevada
Graton
9.00% Sonoma
Green Valley 9.75% Los Angeles
Green Valley
Lake
8.75% San Bernardino
Greenacres 8.25% Kern
Greenwood 8.25% El Dorado
Grenada 8.25% Siskiyou
Gridley* 8.25% Butte
Grimes 8.25% Colusa
Grizzly Flats 8.25% El Dorado
Groveland 8.25% Tuolumne
Grover Beach* 8.75% San Luis Obispo
Cities, Counties, and Tax Rates
Location Rate County
Guadalupe* 8.75% Santa Barbara
Gualala 8.25% Mendocino
H
County
Total County Rate
Hacienda
Heights
9.75% Los Angeles
City
Hanford* 8.25% Kings
Happy Camp 8.25% Siskiyou
Hat Creek 8.25% Shasta
Hathaway Pines 8.25% Calaveras
Havasu Lake 8.75% San Bernardino
Hawaiian
Gardens*
9.75% Los Angeles
Helena 8.25% Trinity
Helendale 8.75% San Bernardino
Helm 8.975% Fresno
Hemet* 8.75% Riverside
Beach*
Herndon 8.975% Fresno
Hesperia* 8.75% San Bernardino
Heyer 9.75% Alameda
Hickman 8.375% Stanislaus
Location Rate County
Hidden Hills*
9.75%
Los Angeles
Highgrove
8.75%
Riverside
Highland*
8.75%
San Bernardino
(Fresno*)
Hillcrest
(San Diego*)
8.75% San Diego
Hillsborough* 9.25% San Mateo
Hillsdale
9.50% San Mateo
Hilt 8.25% Siskiyou
Hinkley 8.75% San Bernardino
Holt 8.75% San Joaquin
Holtville* 8.75% Imperial
Holy City 9.25% Santa Clara
Honby 9.75% Los Angeles
Honeydew 8.25% Humboldt
Hood 8.75% Sacramento
Hoopa 8.25% Humboldt
Hope Valley
8.25% Alpine
Hughson* 8.375% Stanislaus
Hume 8.975% Fresno
Huntington 8.75% Orange
Huntington
8.75% Orange
Huron* 8.975% Fresno
Hyampom 8.25% Trinity
Hyde Park
(Los Angeles*)
9.75% Los Angeles
Hydesville 8.25% Humboldt
I
Inyo 8.75%
Idria
8.25%
San Benito
Idyllwild 8.75% Riverside
Ignacio
(Novato*)
9.00% Marin
Igo 8.25% Shasta
Imola (Napa*) 8.75% Napa
Independence 8.75% Inyo
Inyokern 8.25% Kern
Ione* 8.75% Amador
Iowa Hill 8.25% Placer
Isleton* 8.75% Sacramento
Ivanhoe 8.75% Tulare
Ivanpah 8.75% San Bernardino
J
Jamestown 8.25% Tuolumne
Jamul 8.75% San Diego
Janesville 8.25% Lassen
Jenner 9.00% Sonoma
Jolon 8.25% Monterey
Joshua Tree 8.75% San Bernardino
Julian 8.75% San Diego
Junction City 8.25% Trinity
June Lake 8.25% Mono
Juniper 8.25% Lassen