Cities, Counties, and Tax Rates
Cities, Counties, and Tax Rates
K
County Total County Rate
Kern + 8.25%
Kings 8.25%
Location Rate County
Kagel Canyon 9.75% Los Angeles
Kaweah 8.75% Tulare
Kensington 9.25% Contra Costa
Keyes 8.375% Stanislaus
King City* 8.25% Monterey
Kings Beach 8.25% Placer
Kit Carson 8.75% Amador
Klamath 8.25% Del Norte
Korbel 9.00% Sonoma
Kyburz 8.25% El Dorado
L
County Total County Rate
Lake + 8.25%
Lassen 8.25%
Los Angeles + 9.75%
Location Rate County
L.A. Airport
(Los Angeles*)
9.75% Los Angeles
Location Rate County
La Canada-
Flintridge*
9.75% Los Angeles
La Crescenta 9.75% Los Angeles
La Cresta
Village
8.25% Kern
La Grange 8.375% Stanislaus
La Habra
Heights*
9.75% Los Angeles
La Palma* 8.75% Orange
La Porte 8.25% Plumas
Ladera Ranch 8.75% Orange
Lafayette* 9.25% Contra Costa
Lake Alpine 8.25% Alpine
Lake Arrowhead 8.75% San Bernardino
Lake City 8.25% Modoc
Lake
Los Angeles
9.75% Los Angeles
Lake Mary 8.25% Mono
Lake
San Marcos
8.75% San Diego
Lake Shastina 8.25% Siskiyou
Lake Sherwood 8.25% Ventura
Lakehead 8.25% Shasta
Lakeport* 8.75% Lake
Lakeshore 8.975% Fresno
Lakeside 8.75% San Diego
Lakeview 8.75% Riverside
Location Rate County
Lakeview
Terrace
(Los Angeles*)
9.75% Los Angeles
Lakewood* 9.75% Los Angeles
Lamont 8.25% Kern
Lancaster* 9.75% Los Angeles
Landers 8.75% San Bernardino
Landscape 9.75% Alameda
Lawndale* 9.75% Los Angeles
Laws 8.75% Inyo
Leisure World
(Seal Beach*)
8.75% Orange
Lemon Grove* 8.75% San Diego
Leona Valley 9.75% Los Angeles
Leucadia
(Encinitas*)
8.75% San Diego
(Los Angeles*) 9.75% Los Angeles
Lincoln Village 8.75% San Joaquin
Lincoln* 8.25% Placer
Linda 8.25% Yuba
Linden 8.75% San Joaquin
Lindsay* 8.75% Tulare
Linnell 8.75% Tulare
Litchfield 8.25% Lassen
Little Lake 8.75% Inyo
Little Norway 8.25% El Dorado
Little Valley 8.25% Lassen
Littleriver 8.25% Mendocino
Littlerock (Also
Little Rock)
9.75% Los Angeles
Cities, Counties, and Tax Rates
Location Rate County
Live Oak* 8.25% Sutter
Livermore* 9.75% Alameda
Livingston* 8.25% Merced
Llano 9.75% Los Angeles
Loch Lomond 8.25% Lake
Loma Linda* 8.75% San Bernardino
Loma Mar 9.25% San Mateo
Long Barn 8.25% Tuolumne
Long Beach* 9.75% Los Angeles
Los Alamos 8.75% Santa Barbara
Los Altos Hills* 9.25% Santa Clara
Los Altos* 9.25% Santa Clara
Los Olivos 8.75% Santa Barbara
Los Osos 8.25% San Luis Obispo
Lotus 8.25% El Dorado
Lower Lake 8.25% Lake
Lucia 8.25% Monterey
Ludlow 8.75% San Bernardino
Lugo 9.75% Los Angeles
Lynwood* 9.75% Los Angeles
M
County Total County Rate
Madera 8.75%
Marin + 9.00%
Location Rate County
Madison 8.25% Yolo
Magalia 8.25% Butte
Malaga 8.975% Fresno
Manteca* 9.25% San Joaquin
Manton 8.25% Tehama
(Vallejo*)
Maricopa* 8.25% Kern
Marin City 9.00% Marin
Mariner 8.75% Orange
Martell 8.75% Amador
Martinez* 9.25% Contra Costa
Marysville* 8.25% Yuba
Mather 8.25% Tuolumne
Location Rate County
McArthur 8.25% Shasta
McClellan 8.75% Sacramento
McCloud 8.25% Siskiyou
McFarland* 8.25% Kern
McKinleyville 8.25% Humboldt
Meeks Bay 8.25% El Dorado
Meiners Oaks 8.25% Ventura
Merced* 8.75% Merced
Meridian 8.25% Sutter
Mettler 8.25% Kern
Midway
City
8.75% Orange
Milford 8.25% Lassen
Mineral 8.25% Tehama
Mineral King 8.75% Tulare
Mint Canyon 9.75% Los Angeles
Miramar
(San Diego*)
8.75% San Diego
(Los Angeles*)
Mission Viejo* 8.75% Orange
Mi-Wuk Village 8.25% Tuolumne
Moccasin 8.25% Tuolumne
Modesto* 8.375% Stanislaus
Cities, Counties, and Tax Rates
Location Rate County
Monarch Beach
(Dana Point*)
8.75% Orange
Moneta 9.75% Los Angeles
Mono
Hot Springs
8.975% Fresno
Monrovia* 9.75% Los Angeles
Monta Vista 9.25% Santa Clara
Monte Rio 9.00% Sonoma
Monte Sereno* 9.25% Santa Clara
Montebello* 9.75% Los Angeles
Monterey* 8.25% Monterey
Montgomery
Creek
8.25% Shasta
Moreno Valley* 8.75% Riverside
Morgan Hill* 9.25% Santa Clara
Mount Hamilton 9.25% Santa Clara
Mount Hebron 8.25% Siskiyou
Mount Wilson 9.75% Los Angeles
Mountain Center 8.75% Riverside
Mountain Ranch 8.25% Calaveras
Mountain View* 9.25% Santa Clara
N
County Total County Rate
Napa 8.75%
Nevada + 8.375%
Napa* 8.75% Napa
Naples 9.75% Los Angeles
Naval
(San Diego*)
8.75% San Diego
Naval Air Station
9.75% Alameda
Naval Hospital
(Oakland*)
9.75% Alameda
Naval Training
Center
(San Diego*)
8.75% San Diego
City*
New Almaden 9.25% Santa Clara
Newberry
8.75% San Bernardino
(Thousand
Oaks*)
Newcastle 8.25% Placer
Location Rate County
Nice 8.25% Lake
Nicolaus 8.25% Sutter
Niland 8.75% Imperial
Nipomo 8.25% San Luis Obispo
North Edwards 8.25% Kern
North Fork 8.75% Madera
(Los Angeles*)
North Palm
8.75% Riverside
Norton A.F.B.
(San
Bernardino*)
9.00% San Bernardino
O
Oak Park 8.25% Ventura
Oakland* 9.75% Alameda
Oban 9.75% Los Angeles
O’Brien 8.25% Shasta
Cities, Counties, and Tax Rates
Location Rate County
Oildale 8.25% Kern
Ojai* 8.25% Ventura
Olema 9.00% Marin
Olinda 8.25% Shasta
Olive View
9.75% Los Angeles
Ono 8.25% Shasta
Ontario* 8.75% San Bernardino
Onyx 8.25% Kern
Opal Cliffs 9.00% Santa Cruz
Orick 8.25% Humboldt
Orinda* 9.25% Contra Costa
Otay
(Chula Vista*)
8.75% San Diego
Oxnard* 8.75% Ventura
P
Pacific Grove* 9.25% Monterey
Pacific House 8.25% El Dorado
(Los Angeles*)
Paicines 8.25% San Benito
Location Rate County
Pajaro 8.25% Monterey
Pala 8.75% San Diego
Palermo 8.25% Butte
Palm City 8.75% Riverside
Palm City
(San Diego*)
8.75% San Diego
Palm Desert* 8.75% Riverside
Mountain
Palos Verdes
Estates*
9.75% Los Angeles
Palos Verdes/
Peninsula
9.75% Los Angeles
Parker Dam 8.75% San Bernardino
Parkfield 8.25% Monterey
Parlier* 8.975% Fresno
Paso Robles* 8.25% San Luis Obispo
Patton 8.75% San Bernardino
Pauma Valley 8.75% San Diego
Paynes Creek 8.25% Tehama
Pearblossom 9.75% Los Angeles
Pearland 9.75% Los Angeles
Pepperwood 8.25% Humboldt
Permanente 9.25% Santa Clara
Phelan 8.75% San Bernardino
Phillipsville 8.25% Humboldt
Location Rate County
Philo 8.25% Mendocino
Pico Rivera* 10.75% Los Angeles
Piedmont* 9.75% Alameda
Piercy 8.25% Mendocino
Pilot Hill 8.25% El Dorado
Pine Grove 8.75% Amador
Pine Valley 8.75% San Diego
Pioneer 8.75% Amador
Pioneertown 8.75% San Bernardino
Piru 8.25% Ventura
Pismo Beach* 8.75% San Luis Obispo
Pittsburg* 9.25% Contra Costa
Plaster City 8.75% Imperial
Platina 8.25% Shasta
Playa Del Rey
9.75% Los Angeles
Pleasant Hill* 9.25% Contra Costa
Plymouth* 8.75% Amador
Point Arena* 8.75% Mendocino
Point Mugu 8.25% Ventura
Point Pittsburg
(Pittsburg*)
9.25% Contra Costa
Point Reyes
9.00% Marin
Poplar 8.75% Tulare
Port Costa 9.25% Contra Costa
Port Hueneme* 8.75% Ventura
Portola* 8.25% Plumas
Cities, Counties, and Tax Rates
Location Rate County
Portuguese
Bend (Rancho
Palos Verdes*)
9.75% Los Angeles
Posey 8.75% Tulare
Potrero 8.75% San Diego
Potter Valley 8.25% Mendocino
Poway* 8.75% San Diego
Prather 8.975% Fresno
Pulga 8.25% Butte
Pumpkin Center 8.25% Kern
Q
Location Rate County
R
County Total County Rate
Riverside 8.75%
Ramona 8.75% San Diego
Ranchita 8.75% San Diego
Rancho
Rancho
Cordova*
8.75% Sacramento
Rancho
Cucamonga*
8.75% San Bernardino
Rancho
Dominguez
9.75% Los Angeles
Location Rate County
Rancho Mirage* 8.75% Riverside
Rancho Murieta 8.75% Sacramento
Rancho Palos
Verdes*
9.75% Los Angeles
Rancho Park
(Los Angeles*)
9.75% Los Angeles
Rancho
Santa Fe
8.75% San Diego
Redlands* 8.75% San Bernardino
Redondo
Beach*
9.75% Los Angeles
Redway 8.25% Humboldt
Redwood City* 9.25% San Mateo
Redwood
9.25% Santa Clara
Represa
(Folsom Prison)
8.75% Sacramento
Requa 8.25% Del Norte
Rescue 8.25% El Dorado
Reseda
(Los Angeles*)
9.75% Los Angeles
Grove
Richardson
Springs
8.25% Butte
Rimforest 8.75% San Bernardino
Rimpau
(Los Angeles*)
9.75% Los Angeles
Rio Bravo
(Bakersfield*)
8.25% Kern
Rio Dell* 8.25% Humboldt
Location Rate County
Rio Linda 8.75% Sacramento
Rio Nido 9.00% Sonoma
Rio Oso 8.25% Sutter
Rio Vista* 8.375% Solano
Ripley 8.75% Riverside
Ripon* 8.75% San Joaquin
River Pines 8.75% Amador
Rosamond 8.25% Kern
Rose Bowl
(Pasadena*)
9.75% Los Angeles
Roseland 9.00% Sonoma
Rosemead* 9.75% Los Angeles
Roseville* 8.25% Placer
Round Mountain 8.25% Shasta
Rowland
Heights
9.75% Los Angeles
Royal Oaks 8.25% Monterey
Rubidoux 8.75% Riverside
Ryde 8.75% Sacramento
S
San
Bernardino +
8.75%
San Diego +
8.75%
San Francisco 9.50%
San Joaquin + 8.75%
San Luis Obispo + 8.25%
Cities, Counties, and Tax Rates
County Total County Rate
San Mateo + 9.25%
Santa Barbara 8.75%
Santa Clara + 9.25%
Stanislaus + 8.375%
Sutter 8.25%
Location Rate County
Samoa 8.25% Humboldt
San Andreas 8.25% Calaveras
San
Bernardino*
9.00% San Bernardino
San Bruno* 9.25% San Mateo
San Francisco* 9.50% San Francisco
San Gabriel* 9.75% Los Angeles
San Juan
Bautista*
9.00% San Benito
San Juan
8.75% Orange
San Lorenzo 9.75% Alameda
San Lucas 8.25% Monterey
San Luis
Obispo*
8.75% San Luis Obispo
San Luis Rey
(Oceanside*)
8.75% San Diego
Location Rate County
San Marcos* 8.75% San Diego
San Marino* 9.75% Los Angeles
San Martin 9.25% Santa Clara
San Rafael* 9.50% Marin
San Ramon* 9.25% Contra Costa
San Simeon 8.25% San Luis Obispo
Santa Clara* 9.25% Santa Clara
Santa Margarita 8.25% San Luis Obispo
Santa Maria* 8.75% Santa Barbara
Santa Rosa
Valley
8.25%
Ventura
Santa Ynez 8.75% Santa Barbara
Saugus (Santa
Clarita*)
9.75% Los Angeles
Scott Bar 8.25% Siskiyou
Scotts Valley* 9.25% Santa Cruz
Sea Ranch 9.00% Sonoma
Seabright 9.00% Santa Cruz
Seal Beach* 8.75% Orange
Seaside* 9.25% Monterey
Sebastopol* 9.25% Sonoma
Location Rate County
Seeley 8.75% Imperial
Seiad Valley 8.25% Siskiyou
Selby 9.25% Contra Costa
National Park
Shafter* 8.25% Kern
Shandon 8.25% San Luis Obispo
Sharpe Army 8.75% San Joaquin
(Pismo Beach*)
Sheridan 8.25% Placer
Sherwin Plaza 8.25% Mono
Shingle Springs 8.25% El Dorado
Shingletown 8.25% Shasta
Sierra Madre* 9.75% Los Angeles
Sierraville 8.25% Sierra
Signal Hill* 9.75% Los Angeles
Sites 8.25% Colusa
Sky Valley 8.75% Riverside
Skyforest 8.75% San Bernardino
Smith River 8.25% Del Norte
Smithflat 8.25% El Dorado
Smoke Tree
(Palm Springs*)
8.75% San Bernardino
Snelling 8.25% Merced
Soda Springs 8.375% Nevada
Solana Beach* 8.75% San Diego
Cities, Counties, and Tax Rates
Location Rate County
Soledad* 8.25% Monterey
Solemint 9.75% Los Angeles
Solvang* 8.75% Santa Barbara
Somerset 8.25% El Dorado
Somis 8.25% Ventura
Sonoma* 9.00% Sonoma
Sonora* 8.75% Tuolumne
South
Dos Palos
8.25% Merced
South El Monte* 9.75% Los Angeles
South Lake
Tahoe*
8.75% El Dorado
South
Pasadena*
9.75% Los Angeles
South San
Francisco*
9.25% San Mateo
South Shore
(Alameda*)
9.75% Alameda
Squaw Valley 8.975% Fresno
St. Helena* 8.75% Napa
Standard 8.25% Tuolumne
Standish 8.25% Lassen
Stanford 9.25% Santa Clara
Stanislaus 8.25% Tuolumne
Stanton* 8.75% Orange
Steele Park 8.75% Napa
Stirling City 8.25% Butte
Stockton* 9.00% San Joaquin
Stonyford 8.25% Colusa
Storrie 8.25% Plumas
Location Rate County
Strawberry 8.25% Yuba
Valley
Studio City 9.75% Los Angeles
Suisun
City*
8.375% Solano
Summit 8.75% San Bernardino
Summit
8.25% Shasta
(Los Angeles*)
Sunnymead
(Moreno
Valley*)
8.75% Riverside
Sunnyside 8.75% San Diego
Sunnyvale* 9.25% Santa Clara
Sunol 9.75% Alameda
Swall Meadows
(Bishop*)
8.75%
Inyo
Sylmar
(Los Angeles*)
9.75% Los Angeles
T
County Total County Rate
Location Rate County
Taft* 8.25% Kern
Tagus Ranch 8.75% Tulare
Tahoe City 8.25% Placer
Location Rate County
Tahoma 8.25% Placer
Talmage 8.25% Mendocino
Tamal (San
Quentin)
9.00% Marin
(Los Angeles*)
Taylorsville 8.25% Plumas
Tecate 8.75% San Diego
Tehama* 8.25% Tehama
Temecula* 8.75% Riverside
Temple
9.75% Los Angeles
Termo 8.25% Lassen
Terra Bella 8.75% Tulare
Thermal 8.75% Riverside
Thornton 8.75% San Joaquin
Thousand Oaks* 8.25% Ventura
Thousand
Palms
8.75% Riverside
Three Rivers 8.75% Tulare
(Los Angeles*)
Tomales 9.00% Marin
Toms Place 8.25% Mono
Topanga
(Los Angeles*)
9.75% Los Angeles
Topanga Park
(Los Angeles*)
9.75% Los Angeles
Topaz 8.25% Mono
Traver 8.75% Tulare
Travis A.F.B.
(Fairfield*)
8.375% Solano
Tres Pinos 8.25% San Benito
Trinidad* 9.00% Humboldt
Cities, Counties, and Tax Rates
Location Rate County
Truckee* 8.875% Nevada
Tujunga
(Los Angeles*)
9.75% Los Angeles
Palms*
Twin Bridges 8.25% El Dorado
Twin Peaks 8.75% San Bernardino
Two Rock Coast
Guard Station
9.00% Sonoma
U
Location Rate County
U.S. Naval
Postgrad
School
(Monterey*)
8.25% Monterey
City
University 8.75% Santa Barbara
V
County Total County Rate
Valencia (Santa
Clarita*)
9.75% Los Angeles
Valinda 9.75% Los Angeles
Vallecito 8.25% Calaveras
Vallejo* 8.375% Solano
Location Rate County
Valley Center 8.75% San Diego
Valley Fair 9.25% Santa Clara
Valley Ford 9.00% Sonoma
Ventucopa 8.75% Santa Barbara
Ventura* 8.25% Ventura
Verdugo
City
(Glendale*)
9.75% Los Angeles
Vernalis 8.75% San Joaquin
Vernon* 9.75% Los Angeles
Veteran’s
Hospital
(Los Angeles*)
9.75% Los Angeles
Victor 8.75% San Joaquin
Victorville* 8.75% San Bernardino
Vidal 8.75% San Bernardino
Vina 8.25% Tehama
Vincent 9.75% Los Angeles
Volta 8.25% Merced
W
Walnut Park 9.75% Los Angeles
Walnut* 9.75% Los Angeles
Warm Springs
(Fremont*)
9.75% Alameda
Warner Springs 8.75% San Diego
Location Rate County
Wasco* 8.25% Kern
Waterford* 8.375% Stanislaus
Watsonville* 9.25% Santa Cruz
(Los Angeles*)
West
Hollywood*
9.75% Los Angeles
West Los
Angeles (Los Angeles*)
9.75% Los Angeles
West Pittsburg 9.25% Contra Costa
West Point 8.25% Calaveras
West
Sacramento*
8.75% Yolo
Westchester
(Los Angeles*)
9.75% Los Angeles
Westend 8.75% San Bernardino
Westhaven 8.25% Humboldt
Westlake
9.75% Los Angeles
(Thousand
Oaks*)
Westlake
9.75% Los Angeles
Westwood 8.25% Lassen
Westwood
(Los Angeles*)
9.75% Los Angeles
Wheatland* 8.25% Yuba
White Pines 8.25% Calaveras
Whitethorn 8.25% Humboldt
Whitewater 8.75% Riverside
Whitlow 8.25% Humboldt
Whitmore 8.25% Shasta
Whittier* 9.75% Los Angeles
Cities, Counties, and Tax Rates
Location Rate County
Wildomar 8.75% Riverside
Wildwood 8.25% Shasta
(Los Angeles*)
Wilseyville 8.25% Calaveras
Wilsona
Gardens
9.75% Los Angeles
Wilton 8.75% Sacramento
Winchester 8.75% Riverside
Windsor Hills 9.75% Los Angeles
Windsor* 9.00% Sonoma
Winnetka
(Los Angeles*)
9.75% Los Angeles
Woody 8.25% Kern
Wrightwood 8.75% San Bernardino
Y
County Total County Rate
Yolo + 8.25%
Yuba 8.25%
Location Rate County
Location Rate County
Yorkville 8.25% Mendocino
Yosemite Lodge 8.75% Mariposa
Z
Location Rate County
Zamora 8.25% Yolo
Zenia 8.25% Trinity
California City and County Sales and Use Tax Rates n April 2010 Page 20
History of Sales and Use Tax Rates
(excludes district taxes)
Effective Date End Date State Rate Local Rate Combined Rate
04-01-09 7.25%* 1.00%* 8.25%
07-01-04 03-31-09 6.25%* 1.00%* 7.25%
01-01-02 06-30-04 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%
07-01-73 09-30-73 4.75% 1.25% 6.00%
08-01-67 06-30-72 4.00% 1.00% 5.00%
07-01-49 12-31-61 3.00% 3.00%
07-01-35 06-30-43 3.00% 3.00%
08-01-33** 06-30-35** 2.50% 2.50%
The Bradley-Burns 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).
CALIFORNIA STATE BOARD OF EQUALIZATION FIELD OFFICES
BOARD MEMBERS (Names updated 2010)
DISTRICT MEMBER OFFICE ADDRESS AREA
CODE
TELEPHONE
NUMBER
First Betty T. Yee 455 Golden Gate Avenue, Suite 10500, San Francisco, CA 94102 415 557-3000
Third Michelle Steel 550 Deep Valley Drive, Suite 355, Rolling Hills Estates, CA 90274 310 377-8016
Executive Director Ramon J. Hirsig 450 N Street, PO Box 942879, Sacramento, CA 94279–0001 916 445–6464
FOR GENERAL TAX INFORMATION VISIT OUR WEBSITE AT www.boe.ca.gov
For account-specic information contact your local eld office.
SACRAMENTO HEADQUARTERS 450 N Street, PO Box 942879, Sacramento 94279–0001 916 445–6464
BUSINESS TAXES FIELD OFFICES
CALIFORNIA CITIES OFFICE ADDRESS
AREA
CODE
TELEPHONE
NUMBER
Bakerseld 1800 30th Street, Suite 380, 93301–1922 661 395-2880
Culver City 5901 Green Valley Circle, Suite 200, 90230–6948 (PO Box 3652, 90231-3652) 310 342-1000
El Centro 1550 W. Main Street, 92243-2832 Note: closed 12 noon to 1 p.m. M-F 760 352-3431
Fresno 8050 North Palm Avenue, Suite 205, 93711-5510 559 440–5330
Irvine 16715 Von Karman Avenue, Suite 200, 92606 949 440–3473
Norwalk 12440 E. Imperial Highway, Suite 200, 90650–8397 (PO Box 409, 90651-0409) 562 466–1694
Oakland 1515 Clay Street, Suite 303, 94612-1432 510 622-4100
Suisun City 333 Sunset Avenue, Suite 330, 94585-2003 707 428-2041
Van Nuys 15350 Sherman Way, Suite 250, 91406–4203 (PO Box 7735, 91409–7735) 818 904-2300
Ventura 4820 McGrath Street, Suite 260, 93003–7778 805 677-2700
West Covina 1521 West Cameron Avenue, Suite 300, 91790–2738 (PO Box 1500, 91793–1500) 626 480–7200
OUT-OF–STATE FIELD OFFICES
New York, N.Y. 485 Lexington Avenue, Suite 400, 10017-2600 212 697-4680
Sacramento 3321 Power Inn Road, Suite 130, 95826–3893 (PO Box 188268, 95818-8268) 916 227-6600
FOR MORE INFORMATION
Call 800–400-7115, TDD/TTY 800–735-2929
If you are unable to resolve a problem through normal channels, we encourage you to contact the Taxpayers’ Rights Advocate Office for help at
888-324-2798 or 916-324-2798.