CALIFORNIA
STATE BOARD
OF EQUALIZATION
BOARD MEMBERS
BETTY T. YEE
Acting Member
San Francisco
First District
BILL LEONARD
Sacramento/Ontario
Second District
California
City and County
Sales and Use
Tax Rates
CLAUDE PARRISH
Long Beach
Third District
JOHN CHIANG
Los Angeles
Fourth District
STEVE WESTLY
Sacramento
State Controller
RAMON J. HIRSIG
Executive Director
Sacramento
April 1, 2005
Publication No. 71 • LDA
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 3.
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 other
tax rate changes occur. In November 2004, voters in Contra Costa, Fresno, Sacramento,
San Bernardino, San Diego, and San Mateo Counties, chose to extend the operative
dates of their respective district taxes. Also in 2004, voters in various parts of California
created the 17 new district taxes listed below. The following changes are effective in
2004 and 2005:
District Tax Area
Effective Date
Tax Rate
City of Trinidad (Humboldt)
City of Fort Bragg (Mendocino)
City of Sonora (Tuolumne)
City of Richmond (Contra Costa)
City of South Lake Tahoe (El Dorado)
County of Fresno
City of Sand City (Monterey)
City of Lakeport (Lake)
County of Marin
County of Mariposa
City of Los Banos (Merced)
City of San Juan Bautista (San Benito)
City of Montclair (San Bernardino)
City of El Cajon (San Diego)
City of Stockton (San Joaquin)
City of Capitola (Santa Cruz)
County of Sonoma
City of Sebastopol (Sonoma)
City of Santa Rosa (Sonoma)
City of Farmersville (Tulare)
October 1, 2004
January 1, 2005
January 1, 2005
April 1, 2005
April 1, 2005
April 1, 2005
April 1, 2005
April 1, 2005
April 1, 2005
April 1, 2005
April 1, 2005
April 1, 2005
April 1, 2005
April 1, 2005
April 1, 2005
April 1, 2005
April 1, 2005
April 1, 2005
April 1, 2005
April 1, 2005
8.25%
7.75%
7.75%
8.75%
7.75%
7.975%
7.75%
7.75%
7.75%
7.75%
7.75%
8.00%
8.00%
8.25%
8.00%
8.25%
7.75%
8.00%
8.00%
7.75%
California City and County Sales and Use Tax Rates
■
April 2005
Page 1
Cities, Counties, and Tax Rates
Location
A
County
Alameda
Alpine
Amador
Total County Rate
8.75%
7.25%
7.25%
Location
Rate
County
Acampo
Acton
Adelaida
Adelanto*
Adin
Agoura Hills*
Agua Caliente
Agua Caliente
Springs
Agua Dulce
Aguanga
Ahwahnee
Al Tahoe
Alameda*
Alamo
Albany*
Alberhill
(Lake
Elsinore*)
Albion
Alderpoint
Alhambra*
Aliso Viejo*
Alleghany
Almaden Valley
Almanor
Almondale
Alondra
Alpaugh
Alpine
Alta
Alta Loma
(Rancho
Cucamonga*)
Altadena
Altaville*
Alton
Alturas*
Alviso
(San Jose*)
Amador
City*
Amargosa
(Death Valley)
Amboy
7.75%
8.25%
7.25%
7.75%
7.25%
8.25%
7.75%
7.75%
San Joaquin
Los Angeles
San Luis Obispo
San Bernardino
Modoc
Los Angeles
Sonoma
San Diego
8.25%
7.75%
7.75%
7.25%
8.75%
8.25%
8.75%
7.75%
Los Angeles
Riverside
Madera
El Dorado
Alameda
Contra Costa
Alameda
Riverside
7.25%
7.25%
8.25%
7.75%
7.25%
8.25%
7.25%
8.25%
8.25%
7.25%
7.75%
7.25%
7.75%
Mendocino
Humboldt
Los Angeles
Orange
Sierra
Santa Clara
Plumas
Los Angeles
Los Angeles
Tulare
San Diego
Placer
San Bernardino
8.25%
7.25%
7.25%
7.25%
8.25%
Los Angeles
Calaveras
Humboldt
Modoc
Santa Clara
* Incorporated city
7.25% Amador
Rate
American
Canyon*
Anaheim*
Anderson*
Angels Camp*
Angelus Oaks
Angwin
Annapolis
Antelope
Antelope Acres
Antioch*
Anza
Apple Valley*
Applegate
Aptos
Arbuckle
Arcadia*
Arcata*
Argus
Arleta
(Los Angeles*)
Arlington
(Riverside*)
Armona
Army Terminal
Arnold
Aromas
Arrowbear Lake
Arrowhead
Highlands
Arroyo Grande*
Artesia*
Artois
Arvin*
Ashland
Asti
Atascadero*
Athens
Atherton*
Atwater*
Atwood
Auberry
Auburn*
Avalon*
Avenal*
Avery
Avila Beach
Azusa*
County
B
7.75% Napa
7.75%
7.25%
7.25%
7.75%
7.75%
7.75%
7.75%
8.25%
8.25%
7.75%
7.75%
7.25%
8.00%
7.25%
8.25%
7.25%
7.75%
8.25%
Orange
Shasta
Calaveras
San Bernardino
Napa
Sonoma
Sacramento
Los Angeles
Contra Costa
Riverside
San Bernardino
Placer
Santa Cruz
Colusa
Los Angeles
Humboldt
San Bernardino
Los Angeles
7.75% Riverside
7.25%
8.75%
7.25%
7.25%
7.75%
7.75%
Kings
Alameda
Calaveras
Monterey
San Bernardino
San Bernardino
7.25% San Luis Obispo
8.25% Los Angeles
7.25% Glenn
7.25% Kern
8.75% Alameda
7.75% Sonoma
7.25% San Luis Obispo
8.25% Los Angeles
8.25% San Mateo
7.25% Merced
7.75% Orange
7.975% Fresno
7.25% Placer
8.75% Los Angeles
7.25% Kings
7.25% Calaveras
7.25% San Luis Obispo
8.25% Los Angeles
7.75% Inyo
7.75% San Bernardino
County
Total County Rate
Butte
7.25%
Location
Rate
County
Badger
Bailey
Baker
Bakersfield*
Balboa
(Newport
Beach*)
Balboa Island
(Newport
Beach*)
Balboa Park
(San Diego*)
Baldwin Park*
Ballard
Ballico
Ballroad
Bangor
Banning*
Banta
Bard
Barrington
Barstow*
Bartlett
Barton
Base Line
Bass Lake
Bassett
Baxter
Bayside
Baywood Park
Beale A.F.B.
Bear River Lake
Bear Valley
Bear Valley
Beaumont*
Beckwourth
Bel Air Estates
Belden
Bell Gardens*
Bell*
Bella Vista
Bellflower*
Belmont*
Belvedere*
Ben Lomond
Benicia*
Benton
7.25%
8.25%
7.75%
7.25%
7.75%
Tulare
Los Angeles
San Bernardino
Kern
Orange
7.75% Orange
7.75% San Diego
8.25% Los Angeles
7.75% Santa Barbara
7.25% Merced
7.75% Orange
7.25% Butte
7.75% Riverside
7.75% San Joaquin
7.75% Imperial
8.25% Los Angeles
7.75% San Bernardino
7.75% Inyo
7.975% Fresno
7.75% San Bernardino
7.75% Madera
8.25% Los Angeles
7.25% Placer
7.25% Humboldt
7.25% San Luis Obispo
7.25% Yuba
7.25% Amador
7.25% Alpine
7.75% Mariposa
7.75% Riverside
7.25% Plumas
8.25% Los Angeles
7.25% Plumas
8.25% Los Angeles
8.25% Los Angeles
7.25% Shasta
8.25% Los Angeles
8.25% San Mateo
7.75% Marin
8.00% Santa Cruz
7.375% Solano
7.25% Mono
+ 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
■
April 2005
Page 3
Cities, Counties, and Tax Rates
Location
Rate
County
Berkeley*
8.75% Alameda
Bermuda Dunes 7.75% Riverside
Berry Creek
7.25% Butte
Bethel Island
8.25% Contra Costa
Betteravia
7.75% Santa Barbara
Beverly Hills*
8.25% Los Angeles
Bieber
7.25% Lassen
Big Bar
7.25% Trinity
Big Basin
8.00% Santa Cruz
Big Bear
7.75% San Bernardino
City
Big Bear Lake* 7.75% San Bernardino
Big Bend
7.25% Shasta
Big Creek
7.975% Fresno
Big Oak Flat
7.25% Tuolumne
Big Pine
7.75% Inyo
Big River
7.75% San Bernardino
Big Sur
7.25% Monterey
Biggs*
7.25% Butte
Bijou
7.25% El Dorado
Biola
7.975% Fresno
Biola College
8.25% Los Angeles
(La Mirada*)
Birds Landing
7.375% Solano
Bishop*
7.75% Inyo
Black Hawk
8.25% Contra Costa
Blairsden
7.25% Plumas
Blocksburg
7.25% Humboldt
Bloomington
7.75% San Bernardino
Blossom Hill
8.25% Santa Clara
Blossom Valley 8.25% Santa Clara
Blue Jay
7.75% San Bernardino
Blue Lake*
7.25% Humboldt
Blythe*
7.75% Riverside
Bodega
7.75% Sonoma
Bodega Bay
7.75% Sonoma
Bodfish
7.25% Kern
Bolinas
7.75% Marin
Bolsa
7.75% Orange
Bombay Beach 7.75% Imperial
Bonita
7.75% San Diego
Bonny Doon
8.00% Santa Cruz
Bonsall
7.75% San Diego
Boonville
7.25% Mendocino
Boron
7.25% Kern
Borrego Springs 7.75% San Diego
Bostonia
7.75% San Diego
Boulder Creek 8.00% Santa Cruz
Boulevard
7.75% San Diego
Bouquet Canyon 8.25% Los Angeles
(Santa Clarita*)
Bowman
7.25% Placer
* Incorporated city
Page 4
Location
Boyes Hot
Springs
Bradbury*
Bradford
Bradley
Branscomb
Brawley*
Brea*
Brents Junction
Brentwood
(Los Angeles*)
Brentwood*
Briceland
Bridgeport
Bridgeport
Bridgeville
Brisbane*
Broderick (West
Sacramento*)
Brookdale
Brookhurst
Center
Brooks
Browns Valley
Brownsville
Bryn Mawr
Bryte (West
Sacramento*)
Buellton*
Buena Park*
Burbank*
Burlingame*
Burney
Burnt Ranch
Burrel
Burson
Butte City
Butte Meadows
Buttonwillow
Byron
Rate
County
7.75% Sonoma
8.25%
8.75%
7.25%
7.25%
7.75%
7.75%
8.25%
8.25%
Los Angeles
Alameda
Monterey
Mendocino
Imperial
Orange
Los Angeles
Los Angeles
8.25%
7.25%
7.75%
7.25%
7.25%
8.25%
7.75%
Contra Costa
Humboldt
Mariposa
Mono
Humboldt
San Mateo
Yolo
8.00% Santa Cruz
7.75% Orange
7.25%
7.25%
7.25%
7.75%
7.75%
Yolo
Yuba
Yuba
San Bernardino
Yolo
7.75% Santa Barbara
7.75% Orange
8.25% Los Angeles
8.25% San Mateo
7.25% Shasta
7.25% Trinity
7.975% Fresno
7.25% Calaveras
7.25% Glenn
7.25% Butte
7.25% Kern
8.25% Contra Costa
C
County
Total County Rate
Calaveras
7.25%
Colusa
7.25%
Contra Costa + 8.25%
Location
Rate
Cabazon
Cabrillo
Cadiz
7.75% Riverside
8.25% Los Angeles
7.75% San Bernardino
County
Location
Rate
County
Calabasas
8.25% Los Angeles
Highlands
Calabasas Park 8.25% Los Angeles
Calabasas*
8.25% Los Angeles
Calexico*
8.25% Imperial
Caliente
7.25% Kern
California
7.25% Kern
City*
California Hot 7.25% Tulare
Springs
California Valley 7.25% San Luis Obispo
Calimesa*
7.75% Riverside
Calipatria*
7.75% Imperial
Calistoga*
7.75% Napa
Callahan
7.25% Siskiyou
Calpella
7.25% Mendocino
Calpine
7.25% Sierra
Calwa
7.975% Fresno
Camarillo*
7.25% Ventura
Cambria
7.25% San Luis Obispo
Cambrian Park 8.25% Santa Clara
Cameron Park 7.25% El Dorado
Camino
7.25% El Dorado
Camp Beale
7.25% Yuba
Camp Connell 7.25% Calaveras
Camp Curry
7.75% Mariposa
Camp Kaweah 7.25% Tulare
Camp Meeker 7.75% Sonoma
Camp Nelson
7.25% Tulare
Camp Pendleton 7.75% San Diego
Camp Roberts 7.25% Monterey
Campbell*
8.25% Santa Clara
Campo
7.75% San Diego
Campo Seco
7.25% Calaveras
Camptonville
7.25% Yuba
Canby
7.25% Modoc
Canoga Annex 8.25% Los Angeles
Canoga Park
8.25% Los Angeles
(Los Angeles*)
Cantil
7.25% Kern
Cantua Creek 7.975% Fresno
Canyon
8.25% Contra Costa
Canyon Country 8.25% Los Angeles
(Santa Clarita*)
Canyon Lake* 7.75% Riverside
Canyondam
7.25% Plumas
Capay
7.25% Yolo
Capistrano
7.75% Orange
Beach (Dana
Point*)
Capitola*
8.25% Santa Cruz
Cardiff By The 7.75% San Diego
Sea (Encinitas*)
+ 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
■
April 2005
Cities, Counties, and Tax Rates
Location
Cardwell
Carlotta
Carlsbad*
Carmel Rancho
Carmel Valley
Carmel*
Carmichael
Carnelian Bay
Carpinteria*
Carson*
Cartago
Caruthers
Casitas Springs
Casmalia
Caspar
Cassel
Castaic
Castella
Castle A.F.B.
Castro Valley
Castroville
Cathedral
City*
Catheys Valley
Cayucos
Cazadero
Cecilville
Cedar
Cedar Crest
Cedar Glen
Cedar Ridge
Cedarpines
Park
Cedarville
Central Valley
Century
City
Ceres*
Cerritos*
Challenge
Chambers
Lodge
Charter Oak
Chatsworth
(Los Angeles*)
Cherry Valley
Chester
Chicago Park
Chico*
Chilcoot
China Lake
NWC
(Ridgecrest*)
* Incorporated city
Rate
County
7.975% Fresno
7.25% Humboldt
7.75% San Diego
7.25% Monterey
7.25% Monterey
7.25% Monterey
7.75% Sacramento
7.25% Placer
7.75% Santa Barbara
8.25% Los Angeles
7.75% Inyo
7.975% Fresno
7.25% Ventura
7.75% Santa Barbara
7.25% Mendocino
7.25% Shasta
8.25% Los Angeles
7.25% Shasta
7.25% Merced
8.75% Alameda
7.25% Monterey
7.75% Riverside
7.75% Mariposa
7.25% San Luis Obispo
7.75% Sonoma
7.25% Siskiyou
8.25% Los Angeles
7.975% Fresno
7.75% San Bernardino
7.375% Nevada
7.75% San Bernardino
7.25% Modoc
7.25% Shasta
8.25% Los Angeles
7.375% Stanislaus
8.25% Los Angeles
7.25% Yuba
7.25% Placer
8.25% Los Angeles
8.25% Los Angeles
7.75% Riverside
7.25% Plumas
7.375% Nevada
7.25% Butte
7.25% Plumas
7.25% Kern
Location
Rate
County
Chinese Camp 7.25% Tuolumne
Chino Hills*
7.75% San Bernardino
Chino*
7.75% San Bernardino
Chiriaco Summit 7.75% Riverside
Cholame
7.25% San Luis Obispo
Chowchilla*
7.75% Madera
Chualar
7.25% Monterey
Chula Vista*
7.75% San Diego
Cima
7.75% San Bernardino
Citrus Heights* 7.75% Sacramento
City of
8.25% Los Angeles
Commerce*
City of
8.25% Los Angeles
Industry*
City Terrace
8.25% Los Angeles
Claremont*
8.25% Los Angeles
Clarksburg
7.25% Yolo
Clayton*
8.25% Contra Costa
Clear Creek
7.25% Siskiyou
Clearlake
7.25% Lake
Highlands
Clearlake Oaks 7.25% Lake
Clearlake Park 7.75% Lake
(Clearlake*)
Clearlake*
7.75% Lake
Clements
7.75% San Joaquin
Clinter
7.975% Fresno
Clio
7.25% Plumas
Clipper Mills
7.25% Butte
Cloverdale*
7.75% Sonoma
Clovis*
8.275% Fresno
Coachella*
7.75% Riverside
Coalinga*
7.975% Fresno
Coarsegold
7.75% Madera
Cobb
7.25% Lake
Cohasset
7.25% Butte
Cole
8.25% Los Angeles
Coleville
7.25% Mono
Colfax*
7.25% Placer
College
7.25% Colusa
City
College Grove 7.75% San Diego
Center
Colma*
8.25% San Mateo
Coloma
7.25% El Dorado
Colorado
7.75% Mariposa
Colton*
7.75% San Bernardino
Columbia
7.25% Tuolumne
Colusa*
7.25% Colusa
Commerce*
8.25% Los Angeles
Comptche
7.25% Mendocino
Compton*
8.25% Los Angeles
Location
Rate
County
Concord*
8.25% Contra Costa
Cool
7.25% El Dorado
Copperopolis
7.25% Calaveras
Corcoran*
7.25% Kings
Cornell
8.25% Los Angeles
Corning*
7.25% Tehama
Corona Del Mar 7.75% Orange
(Newport Beach*)
Corona*
7.75% Riverside
Coronado*
7.75% San Diego
Corralitos
8.00% Santa Cruz
(Watsonville*)
Corte Madera* 7.75% Marin
Coso Junction 7.75% Inyo
Costa Mesa*
7.75% Orange
Cotati*
7.75% Sonoma
Cottonwood
7.25% Shasta
Coulterville
7.75% Mariposa
Courtland
7.75% Sacramento
Covelo
7.25% Mendocino
Covina*
8.25% Los Angeles
Cowan Heights 7.75% Orange
Coyote
8.25% Santa Clara
Crannell
7.25% Humboldt
Crenshaw
8.25% Los Angeles
Crescent
7.25% Del Norte
City*
Crescent Mills 7.25% Plumas
Cressey
7.25% Merced
Crest Park
7.75% San Bernardino
Cresta Blanca 8.75% Alameda
Crestline
7.75% San Bernardino
Creston
7.25% San Luis Obispo
Crockett
8.25% Contra Costa
Cromberg
7.25% Plumas
Cross Roads
7.75% San Bernardino
Crowley Lake 7.25% Mono
(Mammoth
Lake*)
Crows Landing 7.375% Stanislaus
Cucamonga
7.75% San Bernardino
(Rancho
Cucamonga*)
Cudahy*
8.25% Los Angeles
Culver City*
8.25% Los Angeles
Cummings
7.25% Mendocino
Cupertino*
8.25% Santa Clara
Curry Village
7.75% Mariposa
Cutler
7.25% Tulare
Cutten
7.25% Humboldt
Cuyama
7.75% Santa Barbara
Cypress*
7.75% Orange
+ 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
■
April 2005
Page 5
Cities, Counties, and Tax Rates
Location
D
County
Total County Rate
Del Norte
7.25%
Location
Rate
County
Daggett
7.75% San Bernardino
Dairy Farm
7.375% Solano
Daly City*
8.25% San Mateo
Dana Point*
7.75% Orange
Danville*
8.25% Contra Costa
Dardanelle
7.25% Tuolumne
Darwin
7.75% Inyo
Davenport
8.00% Santa Cruz
Davis Creek
7.25% Modoc
Davis*
7.75% Yolo
The University of California Davis
campus tax rate is 7.25%
Death Valley
Death Valley
Junction
Deer Park
Del Kern
(Bakersfield*)
Del Mar Heights
(Morro Bay*)
Del Mar*
Del Monte Park
(Monterey*)
Del Rey
Del Rey Oaks*
Del Rosa
Del Sur
Delano*
Deleven
Delhi
Denair
Denny
Descanso
Desert Center
Desert Hot
Springs*
Di Giorgio
Diablo
Diamond Bar*
Diamond
Springs
Dillon Beach
Dinkey Creek
Dinuba*
Dixon*
Dobbins
Dollar Ranch
* Incorporated city
Page 6
7.75% Inyo
7.75% Inyo
Dorris*
Dos Palos*
Dos Rios
Douglas
City
Douglas Flat
Downey*
Downieville
Doyle
Drytown
Duarte*
Dublin*
Ducor
Dulzura
Duncans Mills
Dunlap
Dunnigan
Dunsmuir*
Durham
Dutch Flat
7.75% Napa
7.25% Kern
7.25% San Luis Obispo
7.75% San Diego
7.25% Monterey
7.975% Fresno
7.25% Monterey
7.75% San Bernardino
8.25% Los Angeles
7.25% Kern
7.25% Colusa
7.25% Merced
7.375% Stanislaus
7.25% Trinity
7.75% San Diego
7.75% Riverside
7.75% Riverside
7.25%
8.25%
8.25%
7.25%
Kern
Contra Costa
Los Angeles
El Dorado
7.75% Marin
7.975% Fresno
7.25% Tulare
7.375% Solano
7.25% Yuba
8.25% Contra Costa
Rate
County
7.25%
7.25%
7.25%
7.25%
Siskiyou
Merced
Mendocino
Trinity
7.25% Calaveras
8.25% Los Angeles
7.25% Sierra
7.25% Lassen
7.25% Amador
8.25% Los Angeles
8.75% Alameda
7.25% Tulare
7.75% San Diego
7.75% Sonoma
7.975% Fresno
7.25% Yolo
7.25% Siskyou
7.25% Butte
7.25% Placer
E
County
Total County Rate
El Dorado +
7.25%
Location
Rate
Eagle Mountain
Eagle Rock
(Los Angeles*)
Eagleville
Earlimart
Earp
East Highlands
(Highland*)
East Irvine
(Irvine*)
East Los
Angeles
East Lynwood
(Lynwood*)
East Nicolaus
East Palo Alto*
East Porterville
(Porterville*)
East San Pedro
(Los Angeles*)
Eastgate
Easton
Eastside
Echo Lake
Echo Park
(Los Angeles*)
7.75% Riverside
8.25% Los Angeles
7.25%
7.25%
7.75%
7.75%
County
Modoc
Tulare
San Bernardino
San Bernardino
7.75% Orange
8.25% Los Angeles
8.25% Los Angeles
7.25% Sutter
8.25% San Mateo
7.25% Tulare
8.25% Los Angeles
8.25% Los Angeles
7.975% Fresno
7.75% San Bernardino
7.25% El Dorado
8.25% Los Angeles
Location
Rate
County
Edgemont
7.75% Riverside
(Moreno Valley*)
Edgewood
7.25% Siskiyou
Edison
7.25% Kern
Edwards
7.25% Kern
Edwards A.F.B. 7.25% Kern
El Cajon*
8.25% San Diego
El Centro*
7.75% Imperial
El Cerrito*
8.25% Contra Costa
El Dorado
7.25% El Dorado
El Dorado Hills 7.25% El Dorado
El Granada
8.25% San Mateo
El Macero
7.25% Yolo
El Modena
7.75% Orange
El Monte*
8.25% Los Angeles
El Nido
7.25% Merced
El Portal
7.75% Mariposa
El Segundo*
8.25% Los Angeles
El Sobrante
8.25% Contra Costa
El Toro
7.75% Orange
(Lake Forest*)
El Toro M.C.A.S. 7.75% Orange
El Verano
7.75% Sonoma
El Viejo
7.375% Stanislaus
Eldridge
7.75% Sonoma
Elizabeth Lake 8.25% Los Angeles
Elk
7.25% Mendocino
Elk Creek
7.25% Glenn
Elk Grove*
7.75% Sacramento
Elmira
7.375% Solano
Elmwood
8.75% Alameda
Elverta
7.75% Sacramento
Emeryville*
8.75% Alameda
Emigrant Gap
7.25% Placer
Empire
7.375% Stanislaus
Encinitas*
7.75% San Diego
Encino
8.25% Los Angeles
(Los Angeles*)
Enterprise
7.25% Shasta
Escalon*
7.75% San Joaquin
Escondido*
7.75% San Diego
Esparto
7.25% Yolo
Essex
7.75% San Bernardino
Etiwanda
7.75% San Bernardino
(Rancho
Cucamonga*)
Etna*
7.25% Siskiyou
Ettersburg
7.25% Humboldt
Eureka*
7.25% Humboldt
Exeter*
7.25% Tulare
+ 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
■
April 2005
Cities, Counties, and Tax Rates
Location
F
County
Total County Rate
Fresno +
7.975%
Location
Rate
Fair Oaks
Fairfax*
Fairfield*
Fairmount
Fall River Mills
Fallbrook
Fallbrook
Junction
Fallen Leaf
Fallon
Fancher
Farmersville*
Farmington
Fawnskin
Feather Falls
Fellows
Felton
Fenner
Fernbridge
(Fortuna*)
Ferndale*
Fiddletown
Fields Landing
Fig Garden
Village
(Fresno*)
Fillmore*
Finley
Firebaugh*
Fish Camp
Five Points
Flinn Springs
Flintridge
(LaCanada/
Flintridge*)
Florence
Floriston
Flournoy
Folsom*
Fontana*
Foothill Ranch
Forbestown
Forest Falls
Forest Glen
Forest Knolls
Forest Park
Forest Ranch
7.75% Sacramento
7.75% Marin
7.375% Solano
8.25% Contra Costa
7.25% Shasta
7.75% San Diego
7.75% San Diego
* Incorporated city
County
7.25% El Dorado
7.75% Marin
7.975% Fresno
7.75% Tulare
7.75% San Joaquin
7.75% San Bernardino
7.25% Butte
7.25% Kern
8.00% Santa Cruz
7.75% San Bernardino
7.25% Humboldt
7.25% Humboldt
7.25% Amador
7.25% Humboldt
7.975% Fresno
7.25% Ventura
7.25% Lake
7.975% Fresno
7.75% Mariposa
7.975% Fresno
7.75% San Diego
8.25% Los Angeles
8.25% Los Angeles
7.375% Nevada
7.25% Tehama
7.75% Sacramento
7.75% San Bernardino
7.75% Orange
7.25% Butte
7.75% San Bernardino
7.25% Trinity
7.75% Marin
8.25% Los Angeles
7.25% Butte
Rate
Foresthill
Forestville
Forks of Salmon
Fort Bidwell
Fort Bragg*
Fort Dick
Fort Irwin
Fort Jones*
Fort Ord
(Seaside*)
Fort Seward
Fortuna*
Foster City*
Fountain Valley*
Fowler*
Frazier Park
Freedom
Freeport
Freestone
Fremont*
French Camp
French Gulch
Freshwater
Fresno*
Friant
Friendly Valley
(Santa Clarita*)
Frontera
Fullerton*
Fulton
7.25%
7.75%
7.25%
7.25%
7.75%
7.25%
7.75%
7.25%
7.25%
County
Placer
Sonoma
Siskiyou
Modoc
Mendocino
Del Norte
San Bernardino
Siskiyou
Monterey
7.25% Humboldt
7.25% Humboldt
8.25% San Mateo
7.75% Orange
7.975% Fresno
7.25% Kern
8.00% Santa Cruz
7.75% Sacramento
7.75% Sonoma
8.75% Alameda
7.75% San Joaquin
7.25% Shasta
7.25% Humboldt
7.975% Fresno
7.975% Fresno
8.25% Los Angeles
7.75% Riverside
7.75% Orange
7.75% Sonoma
G
County
Total County Rate
Glenn
7.25%
Location
Rate
County
Galt*
Garberville
Garden Grove*
Garden Valley
Gardena*
Garey
Garnet
Gasquet
Gaviota
Gazelle
George A.F.B.
Georgetown
Gerber
Geyserville
Giant Forest
7.75%
7.25%
7.75%
7.25%
8.25%
7.75%
7.75%
7.25%
7.75%
7.25%
7.75%
7.25%
7.25%
7.75%
7.25%
Sacramento
Humboldt
Orange
El Dorado
Los Angeles
Santa Barbara
Riverside
Del Norte
Santa Barbara
Siskiyou
San Bernardino
El Dorado
Tehama
Sonoma
Tulare
Location
Rate
County
Gillman Hot
7.75% Riverside
Springs
Gilroy*
8.25% Santa Clara
Glassell Park
8.25% Los Angeles
(Los Angeles*)
Glen Avon
7.75% Riverside
Glen Ellen
7.75% Sonoma
Glenburn
7.25% Shasta
Glencoe
7.25% Calaveras
Glendale*
8.25% Los Angeles
Glendora*
8.25% Los Angeles
Glenhaven
7.25% Lake
Glenn
7.25% Glenn
Glennville
7.25% Kern
Gold River
7.75% Sacramento
(Rancho
Cordova*)
Gold Run
7.25% Placer
Golden Hills
7.25% Kern
Goleta*
7.75% Santa Barbara
Gonzales*
7.25% Monterey
Goodyears Bar 7.25% Sierra
Gorman
8.25% Los Angeles
Goshen
7.25% Tulare
Government
8.75% Alameda
Island
Graeagle
7.25% Plumas
Granada Hills
8.25% Los Angeles
(Los Angeles*)
Grand Terrace* 7.75% San Bernardino
Granite Bay
7.25% Placer
Grass Valley*
7.375% Nevada
Graton
7.75% Sonoma
Green Valley
8.25% Los Angeles
Green Valley
7.75% San Bernardino
Lake
Greenacres
7.25% Kern
Greenbrae
7.75% Marin
(Larkspur*)
Greenfield*
7.25% Monterey
Greenview
7.25% Siskiyou
Greenville
7.25% Plumas
Greenwood
7.25% El Dorado
Grenada
7.25% Siskiyou
Gridley*
7.25% Butte
Grimes
7.25% Colusa
Grizzly Flats
7.25% El Dorado
Groveland
7.25% Tuolumne
Grover Beach* 7.25% San Luis Obispo
Guadalupe*
7.75% Santa Barbara
Gualala
7.25% Mendocino
Guasti (Ontario*) 7.75% San Bernardino
+ 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
■
April 2005
Page 7
Cities, Counties, and Tax Rates
Guatay
Guerneville
Guinda
Gustine*
7.75%
7.75%
7.25%
7.25%
San Diego
Sonoma
Yolo
Merced
H
County
Total County Rate
Humboldt +
7.25%
Location
Rate
County
Hacienda
8.25% Los Angeles
Heights
Halcyon
7.25% San Luis Obispo
Half Moon Bay* 8.25% San Mateo
Hamilton A.F.B. 7.75% Marin
(Novato*)
Hamilton
7.25% Glenn
City
Hanford*
7.25% Kings
Happy Camp
7.25% Siskiyou
Harbor City
8.25% Los Angeles
(Los Angeles*)
Harmony
7.25% San Luis Obispo
Harris
7.25% Humboldt
Hat Creek
7.25% Shasta
Hathaway Pines 7.25% Calaveras
Havasu Lake
7.75% San Bernardino
Hawaiian
8.25% Los Angeles
Gardens*
Hawthorne*
8.25% Los Angeles
Hayfork
7.25% Trinity
Hayward*
8.75% Alameda
Hazard
8.25% Los Angeles
Healdsburg*
7.75% Sonoma
Heber
7.75% Imperial
Helena
7.25% Trinity
Helendale
7.75% San Bernardino
Helm
7.975% Fresno
Hemet*
7.75% Riverside
Herald
7.75% Sacramento
Hercules*
8.25% Contra Costa
Herlong
7.25% Lassen
Hermosa
8.25% Los Angeles
Beach*
Herndon
7.975% Fresno
Hesperia*
7.75% San Bernardino
Heyer
8.75% Alameda
Hickman
7.375% Stanislaus
Hidden Hills*
8.25% Los Angeles
Highgrove
7.75% Riverside
Highland Park 8.25% Los Angeles
(Los Angeles*)
Highland*
7.75% San Bernardino
* Incorporated city
Page 8
Location
Highway
City
(Fresno*)
Hillcrest
(San Diego*)
Hillsborough*
Hillsdale
(San Mateo*)
Hilmar
Hilt
Hinkley
Hobergs
Hollister*
Hollywood
(Los Angeles*)
Holmes
Holt
Holtville*
Holy City
Homeland
Homestead
Homestead
Homewood
Honby
Honeydew
Hood
Hoopa
Hope Valley
(Forest Camp)
Hopland
Hornbrook
Hornitos
Horse Creek
Horse Lake
Hughson*
Hume
Huntington
Huntington
Beach*
Huntington Lake
Huntington
Park*
Huron*
Hyampom
Hyde Park
(Los Angeles*)
Hydesville
Rate
County
7.975% Fresno
7.75% San Diego
8.25% San Mateo
8.25% San Mateo
7.25%
7.25%
7.75%
7.25%
7.25%
8.25%
Merced
Siskiyou
San Bernardino
Lake
San Benito
Los Angeles
7.25%
7.75%
7.75%
8.25%
7.75%
7.25%
7.75%
7.25%
8.25%
7.25%
7.75%
7.25%
7.25%
Humboldt
San Joaquin
Imperial
Santa Clara
Riverside
Kern
Riverside
Placer
Los Angeles
Humboldt
Sacramento
Humboldt
Alpine
7.25% Mendocino
7.25% Siskiyou
7.75% Mariposa
7.25% Siskiyou
7.25% Lassen
7.375% Stanislaus
7.975% Fresno
7.75% Orange
7.75% Orange
7.975% Fresno
8.25% Los Angeles
7.975% Fresno
7.25% Trinity
8.25% Los Angeles
7.25% Humboldt
Location
Rate
Idria
Idyllwild
Ignacio
(Novato*)
Igo
Imola (Napa*)
Imperial Beach*
Imperial*
Independence
Indian Wells*
Indio*
Industry*
Inglewood*
Inverness
Inyo
Inyokern
Ione*
Iowa Hill
Irvine*
Irwindale*
Isla Vista
Island Mountain
Isleton*
Ivanhoe
Ivanpah
7.25% San Benito
7.75% Riverside
7.75% Marin
7.25%
7.75%
7.75%
7.75%
7.75%
7.75%
7.75%
8.25%
8.25%
7.75%
7.75%
7.25%
7.25%
7.25%
7.75%
8.25%
7.75%
7.25%
7.75%
7.25%
7.75%
County
Shasta
Napa
San Diego
Imperial
Inyo
Riverside
Riverside
Los Angeles
Los Angeles
Marin
Inyo
Kern
Amador
Placer
Orange
Los Angeles
Santa Barbara
Trinity
Sacramento
Tulare
San Bernardino
J
Location
Rate
County
Jackson*
Jacumba
Jamacha
Jamestown
Jamul
Janesville
Jenner
Johannesburg
Johnsondale
Johnstonville
Johnstown
Jolon
Joshua Tree
Julian
Junction
City
June Lake
Juniper
7.25%
7.75%
7.75%
7.25%
7.75%
7.25%
7.75%
7.25%
7.25%
7.25%
7.75%
7.25%
7.75%
7.75%
7.25%
Amador
San Diego
San Diego
Tuolumne
San Diego
Lassen
Sonoma
Kern
Tulare
Lassen
San Diego
Monterey
San Bernardino
San Diego
Trinity
7.25% Mono
7.25% Lassen
I
County
Total County Rate
Imperial+
Inyo
7.75%
7.75%
+ 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
■
April 2005
Cities, Counties, and Tax Rates
Location
K
County
Total County Rate
Kern
Kings
7.25%
7.25%
Location
Rate
Kagel Canyon
Kaweah
Keddie
Keeler
Keene
Kelsey
Kelseyville
Kelso
Kensington
Kentfield
Kenwood
Kerman*
Kernville
Keswick
Kettleman
City
Keyes
King City*
Kings Beach
Kings Canyon
National Park
Kingsburg*
Kinyon
Kirkwood
Kit Carson
Klamath
Klamath River
Kneeland
Knights Ferry
Knights Landing
Knightsen
Korbel
Korbel
Kyburz
8.25% Los Angeles
7.25% Tulare
7.25% Plumas
7.75% Inyo
7.25% Kern
7.25% El Dorado
7.25% Lake
7.75% San Bernardino
8.25% Contra Costa
7.75% Marin
7.75% Sonoma
7.975% Fresno
7.25% Kern
7.25% Shasta
7.25% Kings
County
7.375% Stanislaus
7.25% Monterey
7.25% Placer
7.25% Tulare
7.975% Fresno
7.25% Siskiyou
7.25% Alpine
7.25% Amador
7.25% Del Norte
7.25% Siskiyou
7.25% Humboldt
7.375% Stanislaus
7.25% Yolo
8.25% Contra Costa
7.25% Humboldt
7.75% Sonoma
7.25% El Dorado
L
County
Total County Rate
Lake +
Lassen
Los Angeles+
7.25%
7.25%
8.25%
Location
Rate
County
L.A. Airport
8.25% Los Angeles
(Los Angeles*)
La Canada-
8.25% Los Angeles
Flintridge*
* Incorporated city
Rate
County
La Crescenta
8.25% Los Angeles
La Cresta
7.25% Kern
Village
La Grange
7.375% Stanislaus
La Habra
8.25% Los Angeles
Heights*
La Habra*
7.75% Orange
La Honda
8.25% San Mateo
La Jolla
7.75% San Diego
(San Diego*)
La Mesa*
7.75% San Diego
La Mirada*
8.25% Los Angeles
La Palma*
7.75% Orange
La Porte
7.25% Plumas
La Puente*
8.25% Los Angeles
La Quinta*
7.75% Riverside
La Selva Beach 8.00% Santa Cruz
La Verne*
8.25% Los Angeles
La Vina
8.25% Los Angeles
Ladera
8.25% San Mateo
Ladera Heights 8.25% Los Angeles
Ladera Ranch 7.75% Orange
Lafayette*
8.25% Contra Costa
Laguna Beach* 7.75% Orange
Laguna Hills* 7.75% Orange
Laguna Niguel* 7.75% Orange
Laguna Woods* 7.75% Orange
Lagunitas
7.75% Marin
Lake Alpine
7.25% Alpine
Lake Arrowhead 7.75% San Bernardino
Lake City
7.25% Modoc
Lake City
7.375% Nevada
Lake Elsinore* 7.75% Riverside
Lake Forest
7.75% Orange
(El Toro*)
Lake Hughes
8.25% Los Angeles
Lake Isabella
7.25% Kern
Lake
8.25% Los Angeles
Los Angeles
Lake Mary
7.25% Mono
Lake
7.75% San Diego
San Marcos
Lake Shastina 7.25% Siskiyou
Lake Sherwood 7.25% Ventura
Lakehead
7.25% Shasta
Lakeport*
7.75% Lake
Lakeshore
7.975% Fresno
Lakeside
7.75% San Diego
Lakeview
7.75% Riverside
Lakeview
8.25% Los Angeles
Terrace
(Los Angeles*)
Location
Lakewood*
Lamont
Lancaster*
Landers
Landscape
Lang
Larkfield
Larkspur*
Larwin Plaza
Lathrop
Laton
Lawndale*
Laws
Laytonville
Le Grand
(Also Legrand)
Lebec
Lee Vining
Leggett
Leisure World
Leisure World
(Seal Beach*)
Lemon Grove*
Lemoncove
Lemoore*
Lennox
Lenwood
Leona Valley
Leucadia
(Encinitas*)
Lewiston
Liberty Farms
Likely
Lincoln Acres
Lincoln Village
Lincoln*
Linda
Linden
Lindsay*
Linnell
Litchfield
Little Lake
Little Norway
Little Valley
Littleriver
Littlerock (Also
Little Rock)
Live Oak*
Livermore*
Livingston*
Llano
Loch Lomond
Rate
County
8.25% Los Angeles
7.25% Kern
8.25% Los Angeles
7.75% San Bernardino
8.75% Alameda
8.25% Los Angeles
7.75% Sonoma
7.75% Marin
7.375% Solano
7.75% San Joaquin
7.975% Fresno
8.25% Los Angeles
7.75% Inyo
7.25% Mendocino
7.25% Merced
7.25%
7.25%
7.25%
7.75%
7.75%
Kern
Mono
Mendocino
Orange
Orange
7.75%
7.25%
7.25%
8.25%
7.75%
8.25%
7.75%
San Diego
Tulare
Kings
Los Angeles
San Bernardino
Los Angeles
San Diego
7.25% Trinity
7.375% Solano
7.25% Modoc
7.75% San Diego
7.75% San Joaquin
7.25% Placer
7.25% Yuba
7.75% San Joaquin
7.25% Tulare
7.25% Tulare
7.25% Lassen
7.75% Inyo
7.25% El Dorado
7.25% Lassen
7.25% Mendocino
8.25% Los Angeles
7.25%
8.75%
7.25%
8.25%
7.25%
Sutter
Alameda
Merced
Los Angeles
Lake
+ 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
■
April 2005
Page 9
Cities, Counties, and Tax Rates
Location
Locke
Lockeford
Lockheed
Lockwood
Lodi*
Loleta
Loma Linda*
Loma Mar
Loma Rica
Lomita*
Lompoc*
London
Lone Pine
Long Barn
Long Beach*
Longview
Lookout
Loomis*
Lorre Estates
Los Alamitos*
Los Alamos
Los Altos Hills*
Los Altos*
Los Angeles*
Los Banos*
Los Gatos*
Los Molinos
Los Nietos
Los Olivos
Los Osos
Los Padres
Los Serranos
(Chino Hills*)
Lost Hills
Lost Lake
Lotus
Lower Lake
Loyalton*
Lucerne
Lucerne Valley
Lucia
Ludlow
Lugo
Luther Burbank
(Santa Rosa*)
Lynwood*
Lytle Creek
* Incorporated city
Page 10
Rate
County
7.75%
7.75%
8.00%
7.25%
7.75%
7.25%
7.75%
8.25%
7.25%
8.25%
7.75%
7.25%
7.75%
7.25%
8.25%
8.25%
7.25%
7.25%
8.25%
7.75%
7.75%
8.25%
8.25%
8.25%
7.75%
8.25%
7.25%
8.25%
7.75%
7.25%
7.25%
7.75%
Sacramento
San Joaquin
Santa Cruz
Monterey
San Joaquin
Humboldt
San Bernardino
San Mateo
Yuba
Los Angeles
Santa Barbara
Tulare
Inyo
Tuolumne
Los Angeles
Los Angeles
Modoc
Placer
Santa Clara
Orange
Santa Barbara
Santa Clara
Santa Clara
Los Angeles
Merced
Santa Clara
Tehama
Los Angeles
Santa Barbara
San Luis Obispo
San Luis Obispo
San Bernardino
7.25%
7.75%
7.25%
7.25%
7.25%
7.25%
7.75%
7.25%
7.75%
8.25%
8.00%
Kern
Riverside
El Dorado
Lake
Sierra
Lake
San Bernardino
Monterey
San Bernardino
Los Angeles
Sonoma
8.25% Los Angeles
7.75% San Bernardino
Location
M
County
Total County Rate
Madera
Marin
Mariposa
Mendocino +
Merced +
Modoc
Mono
Monterey +
7.25%
7.75%
7.75%
7.25%
7.25%
7.25%
7.25%
7.25%
Location
Rate
Macdoel
Maclay
Mad River
Madeline
Madera*
Madison
Magalia
Malaga
Malibu*
Mammoth
Lakes*
Manhattan
Beach*
Manteca*
Manton
Manzanita Lake
Mar Vista
Marcelina
March A.F.B.
Mare Island
(Vallejo*)
Maricopa*
Marin City
Marina Del Rey
Marina*
Marine Corps
(Twentynine
Palms)
Mariner
Mariposa
Markleeville
Marsh Manor
Marshall
Martell
Martinez*
Marysville*
Mather
Mather A.F.B.
Maxwell
Maywood*
7.25% Siskiyou
8.25% Los Angeles
7.25% Trinity
7.25% Lassen
7.75% Madera
7.25% Yolo
7.25% Butte
7.975% Fresno
8.25% Los Angeles
7.25% Mono
County
8.25% Los Angeles
7.75% San Joaquin
7.25% Tehama
7.25% Shasta
8.25% Los Angeles
8.25% Los Angeles
7.75% Riverside
7.375% Solano
7.25%
7.75%
8.25%
7.25%
7.75%
Kern
Marin
Los Angeles
Monterey
San Bernardino
7.75%
7.75%
7.25%
8.25%
7.75%
7.25%
8.25%
7.25%
7.25%
7.75%
7.25%
8.25%
Orange
Mariposa
Alpine
San Mateo
Marin
Amador
Contra Costa
Yuba
Tuolumne
Sacramento
Colusa
Los Angeles
McArthur
McClellan A.F.B.
McCloud
McFarland*
McKinleyville
McKittrick
Mead Valley
Meadow Valley
Meadow Vista
Meadowbrook
Mecca
Meeks Bay
Meiners Oaks
Mendocino
Mendota*
Menifee
Menlo Park*
Mentone
Merced*
Meridian
Mettler
Meyers
Middletown
Midland
Midpines
Midway
City
Milford
Mill Creek
Mill Valley*
Millbrae*
Millville
Milpitas*
Mineral
Mineral King
Mint Canyon
Mira Loma
Mira Vista
Miracle
Hot Springs
Miramar
(San Diego*)
Miramonte
Miranda
Mission Hills
(Los Angeles*)
Mission Viejo*
Mi-Wuk Village
Moccasin
Modesto*
Moffett Field
Mojave
Rate
County
7.25% Shasta
7.75% Sacramento
7.25% Siskiyou
7.25% Kern
7.25% Humboldt
7.25% Kern
7.75% Riverside
7.25% Plumas
7.25% Placer
7.75% Riverside
7.75% Riverside
7.25% El Dorado
7.25% Ventura
7.25% Mendocino
7.975% Fresno
7.75% Riverside
8.25% San Mateo
7.75% San Bernardino
7.25% Merced
7.25% Sutter
7.25% Kern
7.25% El Dorado
7.25% Lake
7.75% Riverside
7.75% Mariposa
7.75% Orange
7.25%
7.25%
7.75%
8.25%
7.25%
8.25%
7.25%
7.25%
8.25%
7.75%
8.25%
7.25%
Lassen
Tehama
Marin
San Mateo
Shasta
Santa Clara
Tehama
Tulare
Los Angeles
Riverside
Contra Costa
Kern
7.75% San Diego
7.975% Fresno
7.25% Humboldt
8.25% Los Angeles
7.75% Orange
7.25% Tuolumne
7.25% Tuolumne
7.375% Stanislaus
8.25% Santa Clara
7.25% Kern
+ 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
■
April 2005
Cities, Counties, and Tax Rates
Location
Rate
County
Mokelumne Hill 7.25% Calaveras
Moneta
8.25% Los Angeles
Mono
7.975% Fresno
Hot Springs
Mono Lake
7.25% Mono
Monolith
7.25% Kern
Monrovia*
8.25% Los Angeles
Monta Vista
8.25% Santa Clara
Montague*
7.25% Siskiyou
Montalvo
7.25% Ventura
(Ventura*)
Montara
8.25% San Mateo
Montclair*
8.00% San Bernardino
Monte Rio
7.75% Sonoma
Monte Sereno* 8.25% Santa Clara
Montebello*
8.25% Los Angeles
Montecito
7.75% Santa Barbara
Monterey Bay
8.00% Santa Cruz
Academy
Monterey Park* 8.25% Los Angeles
Monterey*
7.25% Monterey
Montgomery
7.25% Shasta
Creek
Montrose
8.25% Los Angeles
Mooney
7.25% Tulare
Moonridge
7.75% San Bernardino
Moorpark*
7.25% Ventura
Moraga*
8.25% Contra Costa
Moreno Valley* 7.75% Riverside
Morgan Hill*
8.25% Santa Clara
Morongo Valley 7.75% San Bernardino
Morro Bay*
7.25% San Luis Obispo
Morro Plaza
7.25% San Luis Obispo
Moss Beach
8.25% San Mateo
Moss Landing 7.25% Monterey
Mount Hamilton 8.25% Santa Clara
Mount Hebron 7.25% Siskiyou
Mount Hermon 8.00% Santa Cruz
Mount Laguna 7.75% San Diego
Mount Shasta* 7.25% Siskiyou
Mount Wilson
8.25% Los Angeles
Mountain Center 7.75% Riverside
Mountain Mesa 7.25% Kern
Mountain Pass 7.75% San Bernardino
Mountain Ranch 7.25% Calaveras
Mountain View* 8.25% Santa Clara
Mt. Aukum
7.25% El Dorado
Mt. Baldy
7.75% San Bernardino
Murphys
7.25% Calaveras
Murrieta*
7.75% Riverside
Muscoy
7.75% San Bernardino
Myers Flat
7.25% Humboldt
* Incorporated city
Location
N
County
Total County Rate
Napa
Nevada +
7.75%
7.375%
Location
Rate
County
Napa*
7.75% Napa
Naples
8.25% Los Angeles
Nashville
7.25% El Dorado
National
7.75% San Diego
City*
Naval (Port
7.25% Ventura
Hueneme*)
Naval
7.75% San Diego
(San Diego*)
Naval Air Station 8.75% Alameda
(Alameda*)
Naval Air Station 7.75% San Diego
(Coronado*)
Naval Air Station 7.25% Kings
(Lemoore*)
Naval Hospital 8.75% Alameda
(Oakland*)
Naval Hospital 7.75% San Diego
(San Diego*)
Naval Supply
8.75% Alameda
Center
(Oakland*)
Naval Training 7.75% San Diego
Center
(San Diego*)
Navarro
7.25% Mendocino
Needles*
7.75% San Bernardino
Nelson
7.25% Butte
Nevada
7.375% Nevada
City*
New Almaden 8.25% Santa Clara
New Cuyama 7.75% Santa Barbara
New Idria
7.25% San Benito
Newark*
8.75% Alameda
Newberry
7.75% San Bernardino
Newberry
7.75% San Bernardino
Springs
Newbury Park 7.25% Ventura
(Thousand
Oaks*)
Newcastle
7.25% Placer
Newhall (Santa 8.25% Los Angeles
Clarita*)
Newman*
7.375% Stanislaus
Newport Beach* 7.75% Orange
Nicasio
7.75% Marin
Nice
7.25% Lake
Rate
County
Nicolaus
7.25% Sutter
Niland
7.75% Imperial
Nipomo
7.25% San Luis Obispo
Nipton
7.75% San Bernardino
Norco*
7.75% Riverside
Norden
7.375% Nevada
North Edwards 7.25% Kern
North Fork
7.75% Madera
North Gardena 8.25% Los Angeles
North Highlands 7.75% Sacramento
North Hills
8.25% Los Angeles
(Los Angeles*)
North Hollywood 8.25% Los Angeles
(Los Angeles*)
North Palm
7.75% Riverside
Springs
North San Juan 7.375% Nevada
North Shore
7.75% Riverside
Northridge
8.25% Los Angeles
(Los Angeles*)
Norton A.F.B.
7.75% San Bernardino
(San
Bernardino*)
Norwalk*
8.25% Los Angeles
Novato*
7.75% Marin
Nubieber
7.25% Lassen
Nuevo
7.75% Riverside
Nyeland Acres 7.25% Ventura
O
County
Total County Rate
Orange
7.75%
Location
Rate
Oak Park
Oak Run
Oak View
Oakdale*
Oakhurst
Oakland*
Oakley
Oakville
Oasis
Oban
O’Brien
Occidental
Oceano
Oceanside*
Ocotillo
Ocotillo Wells
Oildale
Ojai*
7.25% Ventura
7.25% Shasta
7.25% Ventura
7.375% Stanislaus
7.75% Madera
8.75% Alameda
8.25% Contra Costa
7.75% Napa
7.75% Riverside
8.25% Los Angeles
7.25% Shasta
7.75% Sonoma
7.25% San Luis Obispo
7.75% San Diego
7.75% Imperial
7.75% San Diego
7.25% Kern
7.25% Ventura
County
+ 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
■
April 2005
Page 11
Cities, Counties, and Tax Rates
Location
Olancha
Old Station
Olema
Olinda
Olive View
(Los Angeles*)
Olivehurst
Olivenhain
(Encinitas*)
Olympic Valley
Omo Ranch
O’Neals
Ono
Ontario*
Onyx
Opal Cliffs
Orange Cove*
Orange*
Orangevale
Orcutt
Ordbend
Oregon House
Orick
Orinda*
Orland*
Orleans
Oro Grande
Orosi
Oroville*
Otay
(Chula Vista*)
Oxnard*
Rate
7.75%
7.25%
7.75%
7.25%
8.25%
County
Inyo
Shasta
Marin
Shasta
Los Angeles
7.25% Yuba
7.75% San Diego
7.25% Placer
7.25% El Dorado
7.75% Madera
7.25% Shasta
7.75% San Bernardino
7.25% Kern
8.00% Santa Cruz
7.975% Fresno
7.75% Orange
7.75% Sacramento
7.75% Santa Barbara
7.25% Glenn
7.25% Yuba
7.25% Humboldt
8.25% Contra Costa
7.25% Glenn
7.25% Humboldt
7.75% San Bernardino
7.25% Tulare
7.25% Butte
7.75% San Diego
7.25% Ventura
P
County
Total County Rate
Placer
Plumas
7.25%
7.25%
Location
Rate
County
Pacheco
Pacific Grove*
Pacific House
Pacific
Palisades
(Los Angeles*)
Pacifica*
Pacoima
(Los Angeles*)
Paicines
Pajaro
Pala
8.25%
7.25%
7.25%
8.25%
Contra Costa
Monterey
El Dorado
Los Angeles
* Incorporated city
Page 12
8.25% San Mateo
8.25% Los Angeles
7.25% San Benito
7.25% Monterey
7.75% San Diego
Location
Palermo
Pallett
Palm City
Palm City
(San Diego*)
Palm Desert*
Palm Springs*
Palmdale*
Palo (Vista*)
Palo Alto*
Palo Cedro
Palo Verde
Palomar
Mountain
Palos Verdes
Estates*
Palos Verdes/
Peninsula
Panorama
City
(Los Angeles*)
Paradise*
Paramount*
Parker Dam
Parkfield
Parlier*
Pasadena*
Paskenta
Paso Robles*
Patterson*
Patton
Pauma Valley
Paynes Creek
Pearblossom
Pearland
Pebble Beach
Pedley
Peninsula
Village
Penn Valley
Penngrove
Penryn
Pepperwood
Permanente
Perris*
Perry (Whittier*)
Pescadero
Petaluma*
Petrolia
Phelan
Phillipsville
Philo
Rate
County
7.25%
8.25%
7.75%
7.75%
Butte
Los Angeles
Riverside
San Diego
7.75%
7.75%
8.25%
7.75%
8.25%
7.25%
7.75%
7.75%
Riverside
Riverside
Los Angeles
San Diego
Santa Clara
Shasta
Imperial
San Diego
8.25% Los Angeles
8.25% Los Angeles
8.25% Los Angeles
7.25% Butte
8.25% Los Angeles
7.75% San Bernardino
7.25% Monterey
7.975% Fresno
8.25% Los Angeles
7.25% Tehama
7.25% San Luis Obispo
7.375% Stanislaus
7.75% San Bernardino
7.75% San Diego
7.25% Tehama
8.25% Los Angeles
8.25% Los Angeles
7.25% Monterey
7.75% Riverside
7.25% Plumas
7.375% Nevada
7.75% Sonoma
7.25% Placer
7.25% Humboldt
8.25% Santa Clara
7.75% Riverside
8.25% Los Angeles
8.25% San Mateo
7.75% Sonoma
7.25% Humboldt
7.75% San Bernardino
7.25% Humboldt
7.25% Mendocino
Location
Pico Rivera*
Piedmont*
Piedra
Piercy
Pilot Hill
Pine Grove
Pine Valley
Pinecrest
Pinedale
(Fresno*)
Pinetree
Pinole*
Pinon Hills
Pioneer
Pioneertown
Piru
Pismo Beach*
Pittsburg*
Pixley
Placentia*
Placerville*
Plainview
Planada
Plaster City
Platina
Playa Del Rey
(Los Angeles*)
Pleasant Grove
Pleasant Hill*
Pleasanton*
Plymouth*
Point Arena*
Point Mugu
Point Pittsburg
(Pittsburg*)
Point Reyes
Station
Pollock Pines
Pomona*
Pond
Pondosa
Pope Valley
Poplar
Port Costa
Port Hueneme*
Porter Ranch
(Los Angeles*)
Porterville*
Portola Valley*
Portola*
Portuguese
Bend (Rancho
Palos Verdes*)
Rate
County
8.25% Los Angeles
8.75% Alameda
7.975% Fresno
7.25% Mendocino
7.25% El Dorado
7.25% Amador
7.75% San Diego
7.25% Tuolumne
7.975% Fresno
8.25%
8.25%
7.75%
7.25%
7.75%
7.25%
7.25%
8.25%
7.25%
7.75%
7.50%
7.25%
7.25%
7.75%
7.25%
8.25%
Los Angeles
Contra Costa
San Bernardino
Amador
San Bernardino
Ventura
San Luis Obispo
Contra Costa
Tulare
Orange
El Dorado
Tulare
Merced
Imperial
Shasta
Los Angeles
7.25%
8.25%
8.75%
7.25%
7.75%
7.25%
8.25%
Sutter
Contra Costa
Alameda
Amador
Mendocino
Ventura
Contra Costa
7.75% Marin
7.25%
8.25%
7.25%
7.25%
7.75%
7.25%
8.25%
7.25%
8.25%
El Dorado
Los Angeles
Kern
Siskiyou
Napa
Tulare
Contra Costa
Ventura
Los Angeles
7.25%
8.25%
7.25%
8.25%
Tulare
San Mateo
Plumas
Los Angeles
+ 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
■
April 2005
Cities, Counties, and Tax Rates
Location
Rate
Posey
Potrero
Potter Valley
Poway*
Prather
Presidio (San
Francisco*)
Presidio of
Monterey
(Monterey*)
Priest Valley
Princeton
Proberta
Project City
Prunedale
Pt. Dume
Pulga
Pumpkin Center
County
7.25% Tulare
7.75% San Diego
7.25% Mendocino
7.75% San Diego
7.975% Fresno
8.50% San Francisco
7.25% Monterey
7.25%
7.25%
7.25%
7.25%
7.25%
8.25%
7.25%
7.25%
Monterey
Colusa
Tehama
Shasta
Monterey
Los Angeles
Butte
Kern
Q
Location
Rate
Quail Valley
Quartz Hill
Quincy
7.75% Riverside
8.25% Los Angeles
7.25% Plumas
County
R
County
Total County Rate
Riverside
7.75%
Location
Rate
Rackerby
Rail Road Flat
Rainbow
Raisin City
Ramona
Ranchita
Rancho
Bernardo
(San Diego*)
Rancho
California
Rancho
Cordova*
Rancho
Cucamonga*
Rancho
Dominguez
Rancho Mirage*
Rancho Murieta
Rancho Palos
Verdes*
7.25% Yuba
7.25% Calaveras
7.75% San Diego
7.975% Fresno
7.75% San Diego
7.75% San Diego
7.75% San Diego
* Incorporated city
County
7.75% Riverside
7.75% Sacramento
7.75% San Bernardino
8.25% Los Angeles
7.75% Riverside
7.75% Sacramento
8.25% Los Angeles
Location
Rate
County
Rancho Park
8.25% Los Angeles
(Los Angeles*)
Rancho
7.75% San Diego
Santa Fe
Rancho Santa 7.75% Orange
Margarita
Randsburg
7.25% Kern
Ravendale
7.25% Lassen
Ravenna
8.25% Los Angeles
Raymond
7.75% Madera
Red Bluff*
7.25% Tehama
Red Mountain 7.75% San Bernardino
Red Top
7.75% Madera
Redcrest
7.25% Humboldt
Redding*
7.25% Shasta
Redlands*
7.75% San Bernardino
Redondo
8.25% Los Angeles
Beach*
Redway
7.25% Humboldt
Redwood
8.25% San Mateo
City*
Redwood
8.25% Santa Clara
Estates
Redwood Valley 7.25% Mendocino
Reedley*
7.975% Fresno
Refugio Beach 7.75% Santa Barbara
Represa
7.75% Sacramento
(Folsom Prison)
Requa
7.25% Del Norte
Rescue
7.25% El Dorado
Reseda
8.25% Los Angeles
(Los Angeles*)
Rheem Valley
8.25% Contra Costa
(Moraga*)
Rialto*
7.75% San Bernardino
Richardson
7.25% Humboldt
Grove
Richardson
7.25% Butte
Springs
Richfield
7.25% Tehama
Richgrove
7.25% Tulare
Richmond*
8.75% Contra Costa
Richvale
7.25% Butte
Ridgecrest*
7.25% Kern
Rimforest
7.75% San Bernardino
Rimpau
8.25% Los Angeles
(Los Angeles*)
Rio Bravo
7.25% Kern
(Bakersfield*)
Rio Dell*
7.25% Humboldt
Rio Linda
7.75% Sacramento
Rio Nido
7.75% Sonoma
Rio Oso
7.25% Sutter
Location
Rate
County
Rio Vista*
7.375% Solano
Ripley
7.75% Riverside
Ripon*
7.75% San Joaquin
River Pines
7.25% Amador
Riverbank*
7.375% Stanislaus
Riverdale
7.975% Fresno
Riverside*
7.75% Riverside
Robbins
7.25% Sutter
Rocklin*
7.25% Placer
Rodeo
8.25% Contra Costa
Rohnert Park* 7.75% Sonoma
Rohnerville
7.25% Humboldt
Rolling Hills
8.25% Los Angeles
Estates*
Rolling Hills*
8.25% Los Angeles
Romoland
7.75% Riverside
Rosamond
7.25% Kern
Rose Bowl
8.25% Los Angeles
(Pasadena*)
Roseland
8.00% Sonoma
(Santa Rosa*)
Rosemead*
8.25% Los Angeles
Roseville*
7.25% Placer
Ross*
7.75% Marin
Rossmoor
7.75% Orange
Rough and
7.375% Nevada
Ready
Round Mountain 7.25% Shasta
Rowland
8.25% Los Angeles
Heights
Royal Oaks
7.25% Monterey
Rubidoux
7.75% Riverside
Ruby Valley
7.25% Humboldt
Rumsey
7.25% Yolo
Running Springs 7.75% San Bernardino
Ruth
7.25% Trinity
Rutherford
7.75% Napa
Ryde
7.75% Sacramento
+ 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
■
April 2005
Page 13
Cities, Counties, and Tax Rates
Location
S
County
Total County Rate
Sacramento
7.75%
San Benito +
7.25%
San
7.75%
Bernardino +
San Diego +
7.75%
San Francisco 8.50%
San Joaquin + 7.75%
San Luis Obispo 7.25%
San Mateo
8.25%
Santa Barbara 7.75%
Santa Clara
8.25%
Santa Cruz +
8.00%
Shasta
7.25%
Sierra
7.25%
Siskiyou
7.25%
Solano
7.375%
Sonoma +
7.75%
Stanislaus
7.375%
Sutter
7.25%
Location
Sacramento*
Saint Helena*
Salida
Salinas*
Salton City
Salyer
Samoa
San Andreas
San Anselmo*
San Ardo
San Benito
San
Bernardino*
San Bruno*
San Carlos*
San Clemente*
San Diego*
San Dimas*
San Fernando*
San Francisco*
San Gabriel*
San Geronimo
San Gregorio
San Jacinto*
San Joaquin*
San Jose*
San Juan
Bautista*
* Incorporated city
Page 14
Rate
County
7.75% Sacramento
7.75% Napa
7.375% Stanislaus
7.25% Monterey
7.75% Imperial
7.25% Trinity
7.25% Humboldt
7.25% Calaveras
7.75% Marin
7.25% Monterey
7.25% San Benito
7.75% San Bernardino
8.25% San Mateo
8.25% San Mateo
7.75% Orange
7.75% San Diego
8.25% Los Angeles
8.25% Los Angeles
8.50% San Francisco
8.25% Los Angeles
7.75% Marin
8.25% San Mateo
7.75% Riverside
7.975% Fresno
8.25% Santa Clara
8.00% San Benito
San Juan
Capistrano*
San Juan Plaza
(San Juan
Capistrano)
San Leandro*
San Lorenzo
San Lucas
San Luis
Obispo*
San Luis Rey
(Oceanside*)
San Marcos*
San Marino*
San Martin
San Mateo*
San Miguel
San Pablo*
San Pedro
(Los Angeles*)
San Quentin
San Rafael*
San Ramon*
San Simeon
San Tomas
San Ysidro
(San Diego*)
Sand City*
Sanger*
Santa Ana*
Santa Barbara*
Santa Clara*
Santa Clarita*
Santa Cruz*
Santa Fe
Springs*
Santa Margarita
Santa Maria*
Santa Monica*
Santa Nella
Santa Paula*
Santa Rita Park
Santa Rosa*
Santa Ynez
Santa Ysabel
Santee*
Saratoga*
Saticoy
Sattley
Saugus (Santa
Clarita*)
Sausalito*
Rate
County
7.75% Orange
7.75% Orange
8.75%
8.75%
7.25%
7.25%
Alameda
Alameda
Monterey
San Luis Obisp
7.75% San Diego
7.75%
8.25%
8.25%
8.25%
7.25%
8.25%
8.25%
San Diego
Los Angeles
Santa Clara
San Mateo
San Luis Obispo
Contra Costa
Los Angeles
7.75%
7.75%
8.25%
7.25%
8.25%
7.75%
Marin
Marin
Contra Costa
San Luis Obispo
Santa Clara
San Diego
7.75% Monterey
7.975% Fresno
7.75% Orange
7.75% Santa Barbara
8.25% Santa Clara
8.25% Los Angeles
8.25% Santa Cruz
8.25% Los Angeles
7.25%
7.75%
8.25%
7.25%
7.25%
7.25%
8.00%
7.75%
7.75%
7.75%
8.25%
7.25%
7.25%
8.25%
San Luis Obispo
Santa Barbara
Los Angeles
Merced
Ventura
Merced
Sonoma
Santa Barbara
San Diego
San Diego
Santa Clara
Ventura
Sierra
Los Angeles
7.75% Marin
Location
Sawtelle
(Los Angeles*)
Sawyers Bar
Scotia
Scott Bar
Scotts Valley*
Sea Ranch
Seabright
Seal Beach*
Seaside*
Sebastopol*
Seeley
Seiad Valley
Selby
Selma*
Seminole Hot
Springs
Sepulveda
(Los Angeles*)
Sequoia
National Park
Shafter*
Shandon
Sharpe Army
Depot
Shasta
Shasta Lake*
Shaver Lake
Sheepranch
Shell Beach
(Pismo Beach*)
Sheridan
Sherman Island
Sherman Oaks
(Los Angeles*)
Sherwin Plaza
Shingle Springs
Shingletown
Shively
Shore Acres
Shoshone
Sierra City
Sierra Madre*
Sierraville
Signal Hill*
Silver Lake
Silverado
Canyon
Simi Valley*
Sisquoc
Sites
Sky Valley
Rate
County
8.25% Los Angeles
7.25% Siskiyou
7.25% Humboldt
7.25% Siskiyou
8.00% Santa Cruz
7.75% Sonoma
8.00% Santa Cruz
7.75% Orange
7.25% Monterey
8.00% Sonoma
7.75% Imperial
7.25% Siskiyou
8.25% Contra Costa
7.975% Fresno
8.25% Los Angeles
8.25% Los Angeles
7.25% Tulare
7.25% Kern
7.25% San Luis Obispo
7.75% San Joaquin
7.25% Shasta
7.25% Shasta
7.975% Fresno
7.25% Calaveras
7.25% San Luis Obispo
7.25% Placer
7.75% Sacramento
8.25% Los Angeles
7.25%
7.25%
7.25%
7.25%
8.25%
7.75%
7.25%
8.25%
7.25%
8.25%
7.25%
7.75%
Mono
El Dorado
Shasta
Humboldt
Contra Costa
Inyo
Sierra
Los Angeles
Sierra
Los Angeles
Amador
Orange
7.25%
7.75%
7.25%
7.75%
Ventura
Santa Barbara
Colusa
Riverside
+ 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
■
April 2005
Cities, Counties, and Tax Rates
Location
Rate
County
Skyforest
7.75% San Bernardino
Sleepy Valley
8.25% Los Angeles
Sloat
7.25% Plumas
Sloughhouse
7.75% Sacramento
Smartville
7.25% Yuba
Smith River
7.25% Del Norte
Smithflat
7.25% El Dorado
Smoke Tree
7.75% San Bernardino
(Palm Springs*)
Snelling
7.25% Merced
Soda Springs
7.375% Nevada
Solana Beach* 7.75% San Diego
Soledad*
7.25% Monterey
Solemint
8.25% Los Angeles
Solvang*
7.75% Santa Barbara
Somerset
7.25% El Dorado
Somes Bar
7.25% Siskiyou
Somis
7.25% Ventura
Sonoma*
7.75% Sonoma
Sonora*
7.75% Tuolumne
Soquel
8.00% Santa Cruz
Soulsbyville
7.25% Tuolumne
South
7.25% Merced
Dos Palos
South El Monte* 8.25% Los Angeles
South Fork
7.25% Humboldt
South Gate*
8.25% Los Angeles
South Laguna 7.75% Orange
(Laguna
Beach*)
South Lake
7.75% El Dorado
Tahoe*
South
8.25% Los Angeles
Pasadena*
South San
8.25% San Mateo
Francisco*
South Shore
8.75% Alameda
(Alameda*)
South Whittier 8.25% Los Angeles
Spanish Flat
7.75% Napa
Spreckels
7.25% Monterey
Spring Garden 7.25% Plumas
Spring Valley
7.75% San Diego
Springville
7.25% Tulare
Spyrock
7.25% Mendocino
Squaw Valley
7.975% Fresno
St. Helena*
7.75% Napa
Standard
7.25% Tuolumne
Standish
7.25% Lassen
Stanford
8.25% Santa Clara
Stanislaus
7.25% Tuolumne
Stanton*
7.75% Orange
Steele Park
7.75% Napa
* Incorporated city
Location
Rate
Stevinson
Stewarts Point
Stinson Beach
Stirling City
Stockton*
Stonyford
Storrie
Stratford
Strathmore
Strawberry
Strawberry
Valley
Studio City
(Los Angeles*)
Sugarloaf
Suisun
City*
Sulphur Springs
Sultana
Summerland
Summit
Summit
City
Sun City
Sun Valley
(Los Angeles*)
Sunland
(Los Angeles*)
Sunnymead
(Moreno
Valley*)
Sunnyside
Sunnyvale*
Sunol
Sunset Beach
Sunset Whitney
Ranch
Surfside
(Seal Beach*)
Susanville*
Sutter
Sutter Creek*
Sylmar
(Los Angeles*)
7.25%
7.75%
7.75%
7.25%
8.00%
7.25%
7.25%
7.25%
7.25%
7.25%
7.25%
County
Merced
Sonoma
Marin
Butte
San Joaquin
Colusa
Plumas
Kings
Tulare
Tuolumne
Yuba
8.25% Los Angeles
7.75% San Bernardino
7.375% Solano
8.25%
7.25%
7.75%
7.75%
7.25%
Los Angeles
Tulare
Santa Barbara
San Bernardino
Shasta
7.75% Riverside
8.25% Los Angeles
8.25% Los Angeles
7.75% Riverside
7.75%
8.25%
8.75%
7.75%
7.25%
San Diego
Santa Clara
Alameda
Orange
Placer
7.75% Orange
7.25%
7.25%
7.25%
8.25%
Lassen
Sutter
Amador
Los Angeles
T
County
Total County Rate
Tehema
Trinity
Tulare+
Tuolumne+
7.25%
7.25%
7.25%
7.25%
Location
Rate
County
Taft*
7.25% Kern
Tagus Ranch
7.25% Tulare
Tahoe City
7.25% Placer
Tahoe Paradise 7.25% El Dorado
Tahoe Valley
7.25% El Dorado
Tahoe Vista
7.25% Placer
Tahoma
7.25% Placer
Talmage
7.25% Mendocino
Tamal (San
7.75% Marin
Quentin)
Tarzana
8.25% Los Angeles
(Los Angeles*)
Taylorsville
7.25% Plumas
Tecate
7.75% San Diego
Tecopa
7.75% Inyo
Tehachapi*
7.25% Kern
Tehama*
7.25% Tehama
Temecula*
7.75% Riverside
Temple
8.25% Los Angeles
City*
Templeton
7.25% San Luis Obispo
Terminal Island 8.25% Los Angeles
(Los Angeles*)
Termo
7.25% Lassen
Terra Bella
7.25% Tulare
Thermal
7.75% Riverside
Thornton
7.75% San Joaquin
Thousand Oaks* 7.25% Ventura
Thousand
7.75% Riverside
Palms
Three Rivers
7.25% Tulare
Tiburon*
7.75% Marin
Tierra Del Sol
7.75% San Diego
Tierrasanta
7.75% San Diego
(San Diego*)
Tipton
7.25% Tulare
Tollhouse
7.975% Fresno
Toluca Lake
8.25% Los Angeles
(Los Angeles*)
Tomales
7.75% Marin
Toms Place
7.25% Mono
Topanga
8.25% Los Angeles
(Los Angeles*)
Topanga Park 8.25% Los Angeles
(Los Angeles*)
Topaz
7.25% Mono
Torrance*
8.25% Los Angeles
Town Center
7.25% Tulare
Trabuco Canyon 7.75% Orange
Tracy*
7.75% San Joaquin
Tranquillity
7.975% Fresno
Traver
7.25% Tulare
+ 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
■
April 2005
Page 15
Cities, Counties, and Tax Rates
Location
Rate
Travis A.F.B.
(Fairfield*)
Tres Pinos
Trinidad*
Trinity Center
Trona
Trowbridge
Truckee*
Tujunga
(Los Angeles*)
Tulare*
Tulelake*
Tuolumne
Tuolumne
Meadows
Tupman
Turlock*
Tustin*
Twain
Twain Harte
Twentynine
Palms*
Twin Bridges
Twin Peaks
Two Rock Coast
Guard Station
County
7.375% Solano
7.25% San Benito
8.25% Humboldt
7.25% Trinity
7.75% San Bernardino
7.25% Sutter
7.875% Nevada
8.25% Los Angeles
7.25%
7.25%
7.25%
7.75%
Tulare
Siskiyou
Tuolumne
Mariposa
7.25% Kern
7.375% Stanislaus
7.75% Orange
7.25% Plumas
7.25% Tuolumne
7.75% San Bernardino
7.25% El Dorado
7.75% San Bernardino
7.75% Sonoma
U
Location
Rate
County
U.S.Naval
Postgrad
School
(Monterey*)
Ukiah*
Union City*
Universal
City
University
University Park
(Irvine*)
Upland*
Upper Lake/
Upper Lake
Valley
7.25% Monterey
7.75% Mendocino
8.75% Alameda
8.25% Los Angeles
7.75% Santa Barbara
7.75% Orange
7.75% San Bernardino
7.25% Lake
Location
Valencia (Santa
Clarita*)
Valinda
Vallecito
Vallejo*
Valley Center
Valley Fair
Valley Ford
Valley Home
Valley Springs
Valley Village
Valyermo
Van Nuys
(Los Angeles*)
Vandenberg
A.F.B.
Vasquez Rocks
Venice
(Los Angeles*)
Ventucopa
Ventura*
Verdugo
City
(Glendale*)
Vernalis
Vernon*
Veteran’s
Hospital
(Los Angeles*)
Victor
Victorville*
Vidal
View Park
Villa Grande
Villa Park*
Vina
Vincent
Vineburg
Vinton
Virgilia
Visalia*
Vista Park
Vista*
Volcano
Volta
V
Total County Rate
Ventura
7.25%
Location
Rate
Vacaville*
Val Verde Park
7.375% Solano
8.25% Los Angeles
Page 16
County
8.25% Los Angeles
8.25% Los Angeles
7.25% Calaveras
7.375% Solano
7.75% San Diego
8.25% Santa Clara
7.75% Sonoma
7.375% Stanislaus
7.25% Calaveras
8.25% Los Angeles
8.25% Los Angeles
8.25% Los Angeles
7.75% Santa Barbara
8.25% Los Angeles
8.25% Los Angeles
7.75% Santa Barbara
7.25% Ventura
8.25% Los Angeles
7.75% San Joaquin
8.25% Los Angeles
8.25% Los Angeles
7.75%
7.75%
7.75%
8.25%
7.75%
7.75%
7.25%
8.25%
7.75%
7.25%
7.25%
7.50%
7.25%
7.75%
7.25%
7.25%
San Joaquin
San Bernardino
San Bernardino
Los Angeles
Sonoma
Orange
Tehama
Los Angeles
Sonoma
Plumas
Plumas
Tulare
Kern
San Diego
Amador
Merced
W
County
* Incorporated city
Rate
County
Location
Rate
Wallace
Walnut Creek*
Walnut Grove
7.25% Calaveras
8.25% Contra Costa
7.75% Sacramento
County
Location
Rate
County
Walnut Park
8.25% Los Angeles
Walnut*
8.25% Los Angeles
Warm Spring
8.75% Alameda
(Fremont*)
Warner Springs 7.75% San Diego
Wasco*
7.25% Kern
Waterford*
7.375% Stanislaus
Watsonville*
8.00% Santa Cruz
Watts
8.25% Los Angeles
Waukena
7.25% Tulare
Wawona
7.75% Mariposa
Weaverville
7.25% Trinity
Weed*
7.25% Siskiyou
Weimar
7.25% Placer
Weldon
7.25% Kern
Wendel
7.25% Lassen
Weott
7.25% Humboldt
West Covina*
8.25% Los Angeles
West Hills
8.25% Los Angeles
(Los Angeles*)
West
8.25% Los Angeles
Hollywood*
West Los
8.25% Los Angeles
Angeles (Los Angeles*)
West Pittsburg 8.25% Contra Costa
West Point
7.25% Calaveras
West
7.75% Yolo
Sacramento*
Westchester
8.25% Los Angeles
(Los Angeles*)
Westend
7.75% San Bernardino
Westhaven
7.25% Humboldt
Westlake
8.25% Los Angeles
(Los Angeles*)
Westlake Village 7.25% Ventura
(Thousand
Oaks*)
Westlake
8.25% Los Angeles
Village*
Westley
7.375% Stanislaus
Westminster*
7.75% Orange
Westmorland* 7.75% Imperial
Westport
7.25% Mendocino
Westside
7.375% Stanislaus
Westwood
7.25% Lassen
Westwood
8.25% Los Angeles
(Los Angeles*)
Wheatland*
7.25% Yuba
Wheeler Ridge 7.25% Kern
Whiskeytown
7.25% Shasta
Whispering
7.25% Lake
Pines
White Pines
7.25% Calaveras
+ 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
■
April 2005
Cities, Counties, and Tax Rates
Location
Whitethorn
Whitewater
Whitlow
Whitmore
Whittier*
Wildomar
Wildwood
Williams*
Willits*
Willow Creek
Willow Ranch
Willowbrook
Willows*
Wilmington
(Los Angeles*)
Wilseyville
Wilsona
Gardens
Wilton
Winchester
Windsor Hills
Windsor*
Winnetka
(Los Angeles*)
Winterhaven
Winters*
Winton
Wishon
Witter Springs
Wofford Heights
Woodacre
Woodbridge
Woodfords
Woodlake*
Woodland Hills
(Los Angeles*)
Woodland*
Woodleaf
Woodside*
Woodville
Woody
Wrightwood
Rate
7.25%
7.75%
7.25%
7.25%
8.25%
7.75%
7.25%
7.25%
7.75%
7.25%
7.25%
8.25%
7.25%
8.25%
County
Humboldt
Riverside
Humboldt
Shasta
Los Angeles
Riverside
Shasta
Colusa
Mendocino
Humboldt
Modoc
Los Angeles
Glenn
Los Angeles
Location
Rate
County
Yankee Hill
Yermo
Yettem
Yolo
Yorba Linda*
Yorkville
Yosemite Lodge
Yosemite
National Park
Yountville*
Yreka*
Yuba City*
Yucaipa*
Yucca Valley*
7.25%
7.75%
7.25%
7.25%
7.75%
7.25%
7.75%
7.75%
Butte
San Bernardino
Tulare
Yolo
Orange
Mendocino
Mariposa
Mariposa
7.75%
7.25%
7.25%
7.75%
7.75%
Napa
Siskiyou
Sutter
San Bernardino
San Bernardino
7.25% Calaveras
8.25% Los Angeles
7.75%
7.75%
8.25%
7.75%
8.25%
Sacramento
Riverside
Los Angeles
Sonoma
Los Angeles
7.75%
7.25%
7.25%
7.75%
7.25%
7.25%
7.75%
7.75%
7.25%
7.25%
8.25%
Imperial
Yolo
Merced
Madera
Lake
Kern
Marin
San Joaquin
Alpine
Tulare
Los Angeles
7.75%
7.25%
8.25%
7.25%
7.25%
7.75%
Yolo
Yuba
San Mateo
Tulare
Kern
San Bernardino
Z
Location
Rate
Zamora
Zenia
7.25% Yolo
7.25% Trinity
County
Y
County
Total County Rate
Yolo +
Yuba
7.25%
7.25%
* 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
■
April 2005
Page 17
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.
Rate
0.50%
Effective
Date
07-01-04
0.50%
0.50%
0.50%
04-01-02
04-01-87
04-01-70
Richmond (City)
Contra Costa Transportation Authority (CCTA)
Bay Area Rapid Transit District (BART)
City of Richmond Transactions and Use Tax (RMGT)
0.50%
0.50%
0.50%
04-01-89
04-01-70
04-01-05
Del Norte County
Del Norte County District (DNCD)
0.50%
07-01-93
0.25%
04-01-99
South Lake Tahoe (City)
City of Placerville Public Safety Transactions and
Use Tax (PLPS)
City of South Lake Tahoe Transactions and Use Tax (SLTG)
0.50%
04-01-05
Fresno County
Fresno County
Fresno County
Clovis (City)
Fresno County Public Library Transactions and Use Tax (FCPL)
Fresno County Transportation Authority (FCTA)
Fresno County Zoo Authority (FCZA)
City of Clovis Public Safety Transactions and Use Tax (CCPS)
0.125%
0.50%
0.10%
0.30%
04-01-99
07-01-87
04-01-05
04-01-00
City of Trinidad General Revenue Transactions and
Use Tax (TDGF)
1.00%
10-01-04
Imperial County
Calexico (City)
Imperial County Local Transportation Authority (IMTA)
Calexico Heffernan Memorial Hospital District (CXHD)
0.50%
0.50%
04-01-90
10-01-92
Inyo County
Inyo County Rural Counties Transactions Tax (INRC)
0.50%
10-01-88
City of Clearlake Public Safety Transactions and Use
Tax (CLPS)
City of Lakeport Transactions and Use Tax (LPGT)
0.50%
07-01-95
0.50%
04-01-05
Avalon (City)
Los Angeles County Transportation Commission (LATC)
Los Angeles County Transportation Commission (LACT)
City of Avalon Municipal Hospital and Clinic Tax (AMHC)
0.50%
0.50%
0.50%
04-01-91
07-01-82
10-01-00
Madera County
Madera County Transportation Authority (MCTA)
0.50%
10-01-90
Marin County
Transportation Authority Marin County (TAMC)
0.50%
04-01-05
Mariposa County
Mariposa County Healthcare Transactions and Use Tax (MCHC)
Mariposa County Healthcare Authority (MCHA)
0.50%
0.50%
04-01-05
07-01-00
City
and
City
City
City
0.50%
01-01-05
0.50%
0.50%
0.50%
04-01-04
10-01-05
10-01-03
City of Los Banos Public Safety Transactions
and Use Tax (LBPS)
0.50%
04-01-05
City of Sand City General Purpose Transactions
and Use Tax (SAND)
0.50%
04-01-05
Napa County Flood Protection Authority Tax (NCFP)
0.50%
07-01-98
Tax Area
Alameda County
Contra Costa County
El Dorado County
Placerville (City)
Humboldt County
Trinidad (City)
Lake County
Clearlake (City)
Lakeport (City)
Los Angeles County
Mendocino County
Fort Bragg (City)
Point Arena (City)
Ukiah (City)
Willits (City)
Merced County
Los Banos (City)
Monterey County
Sand City (City)
Napa County
District Name and Initials
Alameda County Essential Health Care Services Transactions
and Use Tax (ACHC)
Alameda County Transportation Improvement Authority (ACTI)
Alameda County Transportation Authority (ACTA)
Bay Area Rapid Transit District (BART)
of Fort Bragg Maintain City Streets Transactions
Use Tax (FBCS)
of Point Arena Transactions and Use Tax (PARS)
of Ukiah Transactions and Use Tax (UKGT)
of Willits Road System Transactions and Use Tax (WCRS)
End
Date
03-31-02
06-30-98
09-30-05
06-03-04
District Taxes, Rates, and Effective Dates
Tax Area
Nevada County
District Name and Initials
Rate
Effective
Date
Nevada County Public Library Transactions
and Use Tax (NVPL)
Town of Truckee Road Maintenance Transactions
and Use Tax (TRSR)
0.125%
10-01-98
0.50%
10-01-98
Orange County
Orange County Local Transportation Authority (OCTA)
0.50%
04-01-91
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 Juan Bautista (City)
San Benito County General Fund Augmentation (SBTU)
San Benito County Council of Governments (SBCG)
City of San Juan Bautista Transactions and Use Tax (SJBG)
0.50%
0.50%
0.75%
01-01-94
01-01-89
04-01-05
San Bernardino County
Montclair (City)
San Bernardino County Transportation Authority (SBER)
City of Montclair Transactions and Use Tax (MTGR)
0.50%
0.25%
04-01-90
04-01-05
San Diego County
San Diego County Regional Transportation
Commission (SDTC)
City of El Cajon Public Safety Facilities Transactions
and Use Tax (ECPS)
0.50%
04-01-88
0.50%
04-01-05
San Francisco City
and County
San Francisco County Public Finance Authority (SFPF)
San Francisco County Transportation Authority (SFTA)
Bay Area Rapid Transit District (BART)
0.25%
0.50%
0.50%
10-01-93
04-01-90
04-01-70
San Joaquin County
Stockton (City)
San Joaquin Transportation Authority (SJTA)
City of Stockton Public Safety Transactions and Use Tax (SPFG)
0.50%
0.25%
04-01-91
04-01-05
San Mateo County
San Mateo County Transportation Authority (SMTA)
San Mateo County Transit District (SMCT)
0.50%
0.50%
01-01-89
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)
Santa Clara County Transit District (SCCT)
0.50%
0.50%
04-01-97
10-01-76
Santa Cruz County
Santa Cruz County Public Library Transactions and
Use Tax (SZPL)
Santa Cruz County Earthquake Recovery Bond (SCER)
Santa Cruz Metropolitan Transit District (SCMT)
City of Capitola Transactions and Use Tax (CPGT)
City of Santa Cruz Transactions and Use Tax (SZGT)
0.25%
04-01-97
0.50%
0.50%
0.25%
0.25%
04-01-91
01-01-79
04-01-05
07-01-04
Truckee (City)
El Cajon (City)
Capitola (City)
Santa Cruz (City)
Solano County
Solano County Public Library Transactions and Use
Tax (SLPL)
0.125%
10-01-98
Sonoma County
0.25%
0.25%
0.25%
04-01-91
04-01-05
04-01-05
Sebastopol (City)
Sebastopol (City)
Sonoma County Open Space Authority (SCOS)
Sonoma County Transportation Authority (SNTA)
City of Santa Rosa Public Safety Transactions
and Use Tax (SRPS)
City of Sebastopol Transactions and Use Tax (SEGR)
City of Sebastopol Community Transactions and Use Tax (SEBG)
0.125%
0.25%
04-01-03
04-01-05
Stanislaus County
Stanislaus County Library Transactions and Use Tax (STCL)
0.125%
07-01-95
Tulare County
Farmersville (City)
Visalia (City)
Tulare County Transactions and Use Tax (TCTU)
City of Farmersville Transactions and Use Tax (FMGT)
City of Visalia Transactions and Use Tax (VPST)
0.50%
0.50%
0.25%
10-01-95
04-01-05
07-01-04
Tuolumne County
Sonora (City)
City of Sonora Transactions and Use Tax (SPFW)
0.50%
01-01-05
City
City
City
and
0.50%
0.50%
0.50%
07-01-04
04-01-03
07-01-00
Santa Rosa (City)
Yolo County
Davis (City)
West Sacramento (City)
Woodland (City)
of Davis Transactions and Use Tax (DAGT)
of West Sacramento Transactions and Use Tax (WSTU)
of Woodland General Revenue Transactions
Use Tax (WOGT)
End
Date
12-31-97
12-31-98
03-31-97
03-31-05
12-31-97