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California City and County Sales and Use Tax Rates April 1999 Publication No. 71 • LDA CALIFORNIA STATE BOARD OF EQUALIZATION BOARD MEMBERS JOHAN KLEHS First District Hayward DEAN F. ANDAL Second District Stockton CLAUDE PARRISH Third District Torrance JOHN CHIANG Fourth District Los Angeles KATHLEEN CONNELL State Controller Sacramento EXECUTIVE DIRECTOR E. L. SORENSEN, JR.
Transcript

CaliforniaCity and CountySales and UseTax Rates

April 1999

Publication No. 71 • LDA

CALIFORNIASTATE BOARDOF EQUALIZATION

BOARD MEMBERSJOHAN KLEHSFirst DistrictHayward

DEAN F. ANDALSecond DistrictStockton

CLAUDE PARRISHThird DistrictTorrance

JOHN CHIANGFourth DistrictLos Angeles

KATHLEEN CONNELLState ControllerSacramento

EXECUTIVE DIRECTORE. L. SORENSEN, JR.

PrefaceCalifornia has many special taxingjurisdictions (districts), which arefunded by a transactions (sales) anduse tax rate that is added to thestandard statewide rate of 7.25%. Thetax rates for these districts range from0.125% to 0.50% per district. In someareas, there is more than one districttax in effect. In others, there is nodistrict tax in effect.

As a seller, you may be required toreport and pay the applicable districttaxes for your taxable sales andpurchases (for more information ondistrict taxes and how they areapplied, you should order Publication44, Tax Tips for District Taxes).

★ ★ ★

You can also visit our website toobtain the information found in thispublication and in Publication 44. OurInternet address ishttp://www.boe.ca.gov

ContentsPage

1 How to use this Pamphlet

1 Recent Tax Rate Changes

2 History of Sales and UseTax Rates

3 Sales and Use Tax Rates byCounty

4 District Taxes, Rates, andEffective Dates

6 Cities, Counties and Tax Rates

20 California State Board ofEqualization Offices

California City and County Sales and Use Tax Rates ■ April 1999 Page

How to use this pamphletIf you need to determine the sales and use tax rate for a particular city or commu-nity in California, first locate the city or community name (see pages 7-20). The salesand use tax rate is shown to the right, along with the name of the county in whichthe city or community is located. The rate reflects the standard statewide rate of7.25% plus applicable district taxes.

Please note: It is not always possible to determine the correct rate based solelyon the mailing address. For example, a customer may live near a county lineand have a zip code and city name that routes the mail to a post office in aneighboring county which may have a different tax rate. If you relied solelyon the post office mailing address to determine the tax rate, you wouldassume the customer lived in a county other than the one in which he or sheactually 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 localBoard of Equalization office for assistance. You may want to refer to other referencesfor help, such as the California Directory of Post Offices, Thomas Guides, and othermap references.

Post Office mailing addresses sometimes use a “city” designation other than theactual 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 a part of the City of Los Angeles.

Recent Tax Rate ChangesWe update this pamphlet periodically to reflect the addition or deletion of special taxdistricts or other tax rate changes. The following rate changes are the most recent tooccur:

Fresno County - 7.875% The total tax rate in Fresno County increased by0.125% to a total tax rate of 7.875% on April 1, 1999. This change is the result ofvoter approval of the 0.125% Fresno County Public Library Transactions and UseTax (FCPL).

City of Placerville - 7.50% The total tax rate within the city limits of City ofPlacerville, located in El Dorado County, increased by 0.25% to a total tax rate of7.50% on April 1, 1999. This change is the result of voter approval of the 0.25%City of Placerville Public Safety Transactions and Use Tax (PLPS).

1

Page California City and County Sales and Use Tax Rates ■ April 1999

Effective End State Local CombinedDate Date Rate Rate Rate

08-01-33* 06-30-35* 2.50% 2.50%07-01-35 06-30-43 3.00% 3.00%07-01-43 06-30-49 2.50% 2.50%07-01-49 12-31-61 3.00% 3.00%01-01-62 07-31-67 3.00% 1.00% 4.00%08-01-67 06-30-72 4.00% 1.00% 5.00%07-01-72 06-30-73 3.75% 1.25% 5.00%07-01-73 09-30-73 4.75% 1.25% 6.00%10-01-73 03-31-74 3.75% 1.25% 5.00%04-01-74 11-30-89 4.75% 1.25% 6.00%12-01-89 12-31-90 5.00% 1.25% 6.25%01-01-91 07-14-91 4.75% 1.25% 6.00%07-15-91 6.00% 1.25% 7.25%

History of Sales and Use Tax Rates(excludes district taxes)

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. EffectiveJanuary 1, 1962, all counties have adopted ordinances for the Board ofEqualization to collect the local tax (Tehama County did not conform from1-1-65 to 9-30-65).

* Sales tax only. The use tax was enacted effective July 1, 1935.

2

California City and County Sales and Use Tax Rates ■ April 1999 Page

Alameda 8.25%Alpine 7.25%Amador 7.25%Butte 7.25%Calaveras 7.25%Colusa 7.25%Contra Costa 8.25%Del Norte 7.25%El Dorado* 7.25%Fresno 7.875%Glenn 7.25%Humboldt 7.25%Imperial* 7.75%Inyo 7.75%Kern 7.25%Kings 7.25%Lake* 7.25%Lassen 7.25%Los Angeles 8.25%

Madera 7.75%Marin 7.25%Mariposa 7.25%Mendocino 7.25%Merced 7.25%Modoc 7.25%Mono 7.25%Monterey 7.25%Napa 7.75%Nevada* 7.375%Orange 7.75%Placer 7.25%Plumas 7.25%Riverside 7.75%Sacramento 7.75%San Benito 7.25%San Bernardino 7.75%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 7.50%Stanislaus 7.375%Sutter 7.25%Tehama 7.25%Trinity 7.25%Tulare 7.25%Tuolumne 7.25%Ventura 7.25%Yolo 7.25%Yuba 7.25%

Sales and Use Tax Rates by County(includes state, local, and district taxes)

As of 04/01/99

County Rate County Rate County Rate

* The following districts are not imposed throughout an entire county. These districts, alone or when combined with county-widedistricts, create a higher total tax rate in some areas of a county.

TotalCounty District Name District Boundary Tax RateEl Dorado City of Placerville Public Safety Transactions and Use Tax City limits of Placerville 7.50%

Imperial Calexico Heffernan Hospital District City limits of Calexico 8.25%

Lake City of Clearlake Public Safety Transactions and Use Tax City limits of Clearlake 7.75%

Nevada Town of Truckee Road Maintenance Transactions and Use Tax City limits of Town of Truckee 7.875%

3

Page California City and County Sales and Use Tax Rates ■ April 1999

District Taxes, Rates, and Effective Dates

Effective EndTax Area District Name and Initials Rate Date Date

Alameda County Alameda County Transportation Authority (ACTA) 0.50% 04-01-87

Bay Area Rapid Transit District (BART) 0.50% 04-01-70

Contra Costa County Contra Costa Transportation Authority (CCTA) 0.50% 04-01-89

Bay Area Rapid Transit District (BART) 0.50% 04-01-70

Del Norte County Del Norte County District (DNCD) 0.50% 07-01-93 06-30-98

El Dorado County City of Placerville Public Safety Transactions

(In City of Placerville only) and Use Tax (PLPS) 0.25% 04-01-99

Fresno County Fresno County Public Library Transactions and Use Tax 0.125% 04-01-99

Fresno (city+) Fresno Metropolitan Projects Authority (FMPA) 0.10% 07-01-93 03-20-96

Fresno County Fresno County Transportation Authority (FCTA) 0.50% 07-01-87

Calexico (City) Calexico Heffernan Memorial Hospital District (CXHD) 0.50% 10-01-92 1

Imperial County Imperial County Local Transportation Authority (IMTA) 0.50% 04-01-90 2

Inyo County Inyo County Rural Counties Transactions Tax (INRC) 0.50% 10-01-88

Lake County City of Clearlake Public Safety Transactions and Use 0.50% 07-01-95(in City of Clearlake only) Tax (CLPS)

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

Madera County Madera County Transportation Authority (MCTA) 0.50% 10-01-90

Monterey Monterey County Public Repair and Improvement 0.50% 04-01-90 09-30-92Authority (MPRI)

Napa County Napa County Flood Protection Authority Tax (NCFP) 0.50% 07-01-98

Truckee (City) Town of Truckee Road Maintenance Transactions 0.50% 10-01-98 3

and Use Tax (TRSR)

Nevada County Nevada County Public Library Transactions 0.125% 10-01-98 4

and Use Tax (NVPL)

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 Benito County General Fund Augmentation (SBTU) 0.50% 01-01-94 12-31-97

San Benito County Council of Governments (SBCG) 0.50% 01-01-89 12-31-98

San Bernardino County San Bernardino County Transportation Authority (SBER) 0.50% 04-01-90

San Diego County San Diego County Regional Justice Facility (SDJF) 0.50% 01-01-89 02-13-93

San Diego County Regional Transportation Commission 0.50% 04-01-88(SDTC)

1. For sales made within the city limits of Calexico.2. For sales made in Imperial County.3. For sales made within the city limits of the Town of Truckee.4. For sales made in Nevada County.

4

California City and County Sales and Use Tax Rates ■ April 1999 Page

San Francisco City and County San Francisco County Public Finance Authority (SFPF) 0.25% 10-01-93

San Francisco Educational Finance Authority (SFEA) 0.25% 02-01-92 06-30-93

San Francisco County Transportation Authority (SFTA) 0.50% 04-01-90

Bay Area Rapid Transit District (BART) 0.50% 04-01-70

San Joaquin County San Joaquin Transportation Authority (SJTA) 0.50% 04-01-91

San Mateo County San Mateo County Transportation Authority (SMTA) 0.50% 01-01-89

San Mateo County Transit District (SMCT) 0.50% 07-01-82

Santa Barbara County Santa Barbara County Local Transportation Authority 0.50% 04-01-90(SBAB)

Santa Clara County Santa Clara County Transactions and Use Tax (SCGF) 0.50% 04-01-97

Santa Clara County Traffic Authority (SCTC) 0.50% 04-01-85 03-31-95

Santa Clara County Transit District (SCCT) 0.50% 10-01-76

Santa Cruz County Santa Cruz County Public Library Transactions and 0.25% 04-01-97Use Tax (SZPL)

Santa Cruz County Earthquake Recovery Bond (SCER) 0.50% 04-01-91 03-31-97

Santa Cruz Metropolitan Transit District (SCMT) 0.50% 01-01-79

Solano County Solano County Public Library Transactions and Use 0.125% 10-01-98Tax (SLPL)

Sonoma County Sonoma County Open Space Authority (SCOS) 0.25% 04-01-91

Stanislaus County Stanislaus County Library Transactions and Use Tax 0.125% 07-01-95(STCL)

Tulare County Tulare County Transactions and Use Tax (TCTU) 0.50% 10-01-95 12-31-97

5

District Taxes, Rates, and Effective Dates

Effective EndTax Area District Name and Initials Rate Date Date

Post Office Rate County Post Office Rate County Post Office Rate County

* Incorporated City

Cities, Counties and Tax Rates

Page 6 California City and County Sales and Use Tax Rates ■ April 1999

Acampo 7.75% San JoaquinActon 8.25% Los AngelesAdelaida 7.25% San Luis ObispoAdelanto* 7.75% San BernardinoAdin 7.25% ModocAgoura 8.25% Los AngelesAgoura Hills* 8.25% Los AngelesAgua Caliente 7.50% SonomaAgua Caliente 7.75% San DiegoSprings

Agua Dulce 8.25% Los AngelesAguanga 7.75% RiversideAhwahnee 7.75% MaderaAl Tahoe 7.25% El DoradoAlameda* 8.25% AlamedaAlamo 8.25% Contra CostaAlbany* 8.25% AlamedaAlberhill 7.75% Riverside(Lake Elsinore*)

Albion 7.25% MendocinoAlderpoint 7.25% HumboldtAlhambra* 8.25% Los AngelesAlleghany 7.25% SierraAlmaden Valley 8.25% Santa ClaraAlmanor 7.25% PlumasAlmondale 8.25% Los AngelesAlondra 8.25% Los AngelesAlpaugh 7.25% TulareAlpine 7.75% San DiegoAlta 7.25% PlacerAlta Loma 7.75% San Bernardino(RanchoCucamonga*)

Altadena 8.25% Los AngelesAltaville* 7.25% CalaverasAlton 7.25% HumboldtAlturas* 7.25% ModocAlviso 7.75% Santa Clara(San Jose*)

Amador City* 7.25% AmadorAmargosa 7.75% Inyo(Death Valley)

Amboy 7.75% San BernardinoAmerican 7.75% NapaCanyon*

Anaheim* 7.75% OrangeAnderson* 7.25% ShastaAngels Camp* 7.25% CalaverasAngelus Oaks 7.75% San BernardinoAngwin 7.75% NapaAnnapolis 7.50% Sonoma

Antelope 7.75% SacramentoAntelope Acres 8.25% Los AngelesAntioch* 8.25% Contra CostaAnza 7.75% RiversideApple Valley* 7.75% San BernardinoApplegate 7.25% PlacerAptos 8.00% Santa CruzArbuckle 7.25% ColusaArcadia* 8.25% Los AngelesArcata* 7.25% HumboldtArgus 7.75% San BernardinoArleta 8.25% Los Angeles(Los Angeles*)

Arlington 7.75% Riverside(Riverside*)

Armona 7.25% KingsArmy Terminal 8.25% AlamedaArnold 7.25% CalaverasAromas 7.25% MontereyArrowbear Lake 7.75% San BernardinoArrowhead 7.75% San BernardinoHighlands

Arroyo Grande* 7.25% San Luis ObispoArtesia* 8.25% Los AngelesArtois 7.25% GlennArvin* 7.25% KernAshland 8.25% AlamedaAsti 7.50% SonomaAtascadero* 7.25% San Luis ObispoAthens 8.25% Los AngelesAtherton* 8.25% San MateoAtwater* 7.25% MercedAtwood 7.75% OrangeAuberry 7.875% FresnoAuburn* 7.25% PlacerAvalon* 8.25% Los AngelesAvenal* 7.25% KingsAvery 7.25% CalaverasAvila Beach 7.25% San Luis Obispo

Azusa* 8.25% Los Angeles

B

Post Office Rate CountyBadger 7.25% TulareBailey 8.25% Los AngelesBaker 7.75% San BernardinoBakersfield* 7.25% KernBalboa 7.75% Orange(NewportBeach*)

Balboa Island 7.75% Orange(NewportBeach*)

Balboa Park 7.75% San Diego(San Diego*)

Baldwin Park* 8.25% Los AngelesBallard 7.75% Santa BarbaraBallico 7.25% MercedBallroad 7.75% OrangeBangor 7.25% ButteBanning* 7.75% RiversideBanta 7.75% San JoaquinBard 7.75% ImperialBarrington 8.25% Los AngelesBarstow* 7.75% San BernardinoBartlett 7.75% InyoBarton 7.875% FresnoBase Line 7.75% San BernardinoBass Lake 7.75% MaderaBassett 8.25% Los AngelesBaxter 7.25% PlacerBayside 7.25% HumboldtBaywood Park 7.25% San Luis ObispoBeale Air Force 7.25% YubaBase

Bear River Lake 7.25% AmadorBear Valley 7.25% AlpineBear Valley 7.25% MariposaBeaumont* 7.75% RiversideBeckwourth 7.25% PlumasBel Air Estates 8.25% Los AngelesBelden 7.25% PlumasBell Gardens* 8.25% Los AngelesBell* 8.25% Los AngelesBella Vista 7.25% ShastaBellflower* 8.25% Los AngelesBelmont* 8.25% San MateoBelvedere* 7.25% MarinBen Lomond 8.00% Santa CruzBenicia* 7.375% SolanoBenton 7.25% MonoBerkeley* 8.25% AlamedaBermuda Dunes 7.75% RiversideBerry Creek 7.25% ButteBethel Island 8.25% Contra CostaBetteravia 7.75% Santa BarbaraBeverly Hills* 8.25% Los AngelesBieber 7.25% LassenBig Bar 7.25% TrinityBig Basin 8.00% Santa CruzBig Bear City 7.75% San Bernardino

A

Cities, Counties and Tax Rates

Post Office Rate County Post Office Rate County Post Office Rate County

* Incorporated City

Cities, Counties and Tax Rates

California City and County Sales and Use Tax Rates ■ April 1999 Page 7

Big Bear Lake* 7.75% San BernardinoBig Bend 7.25% ShastaBig Creek 7.875% FresnoBig Oak Flat 7.25% TuolumneBig Pine 7.75% InyoBig River 7.75% San BernardinoBig Sur 7.25% MontereyBiggs* 7.25% ButteBijou 7.25% El DoradoBiola 7.875% FresnoBiola College 8.25% Los Angeles(La Mirada*)

Birds Landing 7.375% SolanoBishop* 7.75% InyoBlack Hawk 8.25% Contra CostaBlairsden 7.25% PlumasBlocksburg 7.25% HumboldtBloomington 7.75% San BernardinoBlossom Hill 8.25% Santa ClaraBlossom Valley 8.25% Santa ClaraBlue Jay 7.75% San BernardinoBlue Lake* 7.25% HumboldtBlythe* 7.75% RiversideBodega 7.50% SonomaBodega Bay 7.50% SonomaBodfish 7.25% KernBolinas 7.25% MarinBolsa 7.75% OrangeBombay Beach 7.75% ImperialBonita 7.75% San DiegoBonny Doon 8.00% Santa CruzBonsall 7.75% San DiegoBoonville 7.25% MendocinoBoron 7.25% KernBorrego Springs 7.75% San DiegoBostonia 7.75% San DiegoBoulder Creek 8.00% Santa CruzBoulevard 7.75% San DiegoBouquet Canyon 8.25% Los Angeles(Santa Clarita*)

Bowman 7.25% PlacerBoyes Hot 7.50% SonomaSprings

Bradbury* 8.25% Los AngelesBradford 8.25% AlamedaBradley 7.25% MontereyBranscomb 7.25% MendocinoBrawley* 7.75% ImperialBrea* 7.75% OrangeBrents Junction 8.25% Los Angeles

Brentwood 8.25% Los Angeles(Los Angeles*)

Brentwood* 8.25% Contra CostaBriceland 7.25% HumboldtBridgeport 7.25% MariposaBridgeport 7.25% MonoBridgeville 7.25% HumboldtBrisbane* 8.25% San MateoBroderick 7.25% Yolo(WestSacramento*)

Brookdale 8.00% Santa CruzBrookhurst 7.75% OrangeCenter

Brooks 7.25% YoloBrowns Valley 7.25% YubaBrownsville 7.25% YubaBryn Mawr 7.75% San BernardinoBryte 7.25% Yolo(WestSacramento*)

Buellton* 7.75% Santa BarbaraBuena Park* 7.75% OrangeBurbank* 8.25% Los AngelesBurlingame* 8.25% San MateoBurney 7.25% ShastaBurnt Ranch 7.25% TrinityBurrel 7.875% FresnoBurson 7.25% CalaverasButte City 7.25% GlennButte Meadows 7.25% ButteButtonwillow 7.25% KernByron 8.25% Contra Costa

C

Post Office Rate CountyCabazon 7.75% RiversideCabrillo 8.25% Los AngelesCadiz 7.75% San BernardinoCalabasas 8.25% Los AngelesHighlands

Calabasas Park 8.25% Los AngelesCalabasas* 8.25% Los AngelesCalexico* 8.25% ImperialCaliente 7.25% KernCalifornia City* 7.25% KernCalifornia Hot 7.25% TulareSprings

California Valley 7.25% San Luis ObispoCalimesa* 7.75% Riverside

Calipatria* 7.75% ImperialCalistoga* 7.75% NapaCallahan 7.25% SiskiyouCalpella 7.25% MendocinoCalpine 7.25% SierraCalwa 7.875% FresnoCamarillo* 7.25% VenturaCambria 7.25% San Luis ObispoCambrian Park 8.25% Santa ClaraCameron Park 7.25% El DoradoCamino 7.25% El DoradoCamp Beale 7.25% YubaCamp Connell 7.25% CalaverasCamp Curry 7.25% MariposaCamp Kaweah 7.25% TulareCamp Meeker 7.50% SonomaCamp Nelson 7.25% TulareCamp Pendleton 7.75% San DiegoCamp Roberts 7.25% MontereyCampbell* 8.25% Santa ClaraCampo 7.75% San DiegoCampo Seco 7.25% CalaverasCamptonville 7.25% YubaCanby 7.25% ModocCanoga Annex 8.25% Los AngelesCanoga Park 8.25% Los Angeles(Los Angeles*)

Cantil 7.25% KernCantua Creek 7.875% FresnoCanyon 8.25% Contra CostaCanyon Country 8.25% Los Angeles(Santa Clarita*)

Canyon Lake* 7.75% RiversideCanyondam 7.25% PlumasCapay 7.25% YoloCapistrano 7.75% OrangeBeach(Dana Point*)

Capitola* 8.00% Santa CruzCardiff By The 7.75% San DiegoSea (Encinitas*)

Cardwell 7.875% FresnoCarlotta 7.25% HumboldtCarlsbad* 7.75% San DiegoCarmel Rancho 7.25% MontereyCarmel Valley 7.25% MontereyCarmel* 7.25% MontereyCarmichael 7.75% SacramentoCarnelian Bay 7.25% PlacerCarpinteria* 7.75% Santa BarbaraCarson* 8.25% Los Angeles

Post Office Rate County Post Office Rate County Post Office Rate County

* Incorporated City

Cities, Counties and Tax Rates

Page 8 California City and County Sales and Use Tax Rates ■ April 1999

Cartago 7.75% InyoCaruthers 7.875% FresnoCasitas Springs 7.25% VenturaCasmalia 7.75% Santa BarbaraCaspar 7.25% MendocinoCassel 7.25% ShastaCastaic 8.25% Los AngelesCastella 7.25% ShastaCastle Air Force 7.25% MercedBase

Castro Valley 8.25% AlamedaCastroville 7.25% MontereyCathedral City* 7.75% RiversideCatheys Valley 7.25% MariposaCayucos 7.25% San Luis ObispoCazadero 7.50% SonomaCecilville 7.25% SiskiyouCedar 8.25% Los AngelesCedar Crest 7.875% FresnoCedar Glen 7.75% San BernardinoCedar Ridge 7.375% NevadaCedarpines Park 7.75% San BernardinoCedarville 7.25% ModocCentral Valley 7.25% ShastaCentury City 8.25% Los AngelesCeres* 7.375% StanislausCerritos* 8.25% Los AngelesChallenge 7.25% YubaChambers Lodge 7.25% PlacerCharter Oak 8.25% Los AngelesChatsworth 8.25% Los Angeles(Los Angeles*)

Cherry Valley 7.75% RiversideChester 7.25% PlumasChicago Park 7.375% NevadaChico* 7.25% ButteChilcoot 7.25% PlumasChina Lake 7.25% KernNWC(Ridgecrest*)

Chinese Camp 7.25% TuolumneChino Hills* 7.75% San BernardinoChino* 7.75% San BernardinoChiriaco Summit 7.75% RiversideCholame 7.25% San Luis ObispoChowchilla* 7.75% MaderaChualar 7.25% MontereyChula Vista* 7.75% San DiegoCima 7.75% San BernardinoCitrus Heights* 7.75% Sacramento

City Terrace 8.25% Los AngelesCity of 8.25% Los AngelesCommerce*

City of Industry* 8.25% Los AngelesClaremont* 8.25% Los AngelesClarksburg 7.25% YoloClayton* 8.25% Contra CostaClear Creek 7.25% SiskiyouClearlake 7.25% LakeHighlands

Clearlake Oaks 7.25% LakeClearlake Park 7.25% LakeClearlake* 7.75% LakeClements 7.75% San JoaquinClinter 7.875% FresnoClio 7.25% PlumasClipper Mills 7.25% ButteCloverdale* 7.50% SonomaClovis* 7.875% FresnoCoachella* 7.75% RiversideCoalinga* 7.875% FresnoCoarsegold 7.75% MaderaCobb 7.25% LakeCohasset 7.25% ButteCole 8.25% Los AngelesColeville 7.25% MonoColfax* 7.25% PlacerCollege City 7.25% ColusaCollege Grove 7.75% San DiegoCenter

Colma* 8.25% San MateoColoma 7.25% El DoradoColorado 7.25% MariposaColton* 7.75% San BernardinoColumbia 7.25% TuolumneColusa* 7.25% ColusaCommerce* 8.25% Los AngelesComptche 7.25% MendocinoCompton* 8.25% Los AngelesConcord* 8.25% Contra CostaCool 7.25% El DoradoCopperopolis 7.25% CalaverasCorcoran* 7.25% KingsCornell 8.25% Los AngelesCorning* 7.25% TehamaCorona Del Mar 7.75% Orange(NewportBeach*)

Corona* 7.75% RiversideCoronado* 7.75% San Diego

Corralitos 8.00% Santa Cruz(Watsonville*)

Corte Madera* 7.25% MarinCoso Junction 7.75% InyoCosta Mesa* 7.75% OrangeCotati* 7.50% SonomaCottonwood 7.25% ShastaCoulterville 7.25% MariposaCourtland 7.75% SacramentoCovelo 7.25% MendocinoCovina* 8.25% Los AngelesCowen Heights 7.75% OrangeCoyote 8.25% Santa ClaraCrannell 7.25% HumboldtCrenshaw 8.25% Los AngelesCrescent City* 7.25% Del NorteCrescent Mills 7.25% PlumasCressey 7.25% MercedCrest Park 8.25% AlamedaCresta Blanca 8.25% AlamedaCrestline 7.75% San BernardinoCreston 7.25% San Luis ObispoCrockett 8.25% Contra CostaCromberg 7.25% PlumasCross Roads 7.75% San BernardinoCrowley Lake 7.25% Mono(MammothLake*)

Crows Landing 7.375% StanislausCucamonga 7.75% San Bernardino(RanchoCucamonga*)

Cudahy* 8.25% Los AngelesCulver City* 8.25% Los AngelesCummings 7.25% MendocinoCupertino* 8.25% Santa ClaraCurry Village 7.25% MariposaCutler 7.25% TulareCutten 7.25% HumboldtCuyama 7.75% Santa Barbara

Cypress* 7.75% Orange

D

Post Office Rate CountyDaggett 7.75% San BernardinoDairy Farm 7.375% SolanoDaly City* 8.25% San MateoDana Point* 7.75% OrangeDanville* 8.25% Contra Costa

Post Office Rate County Post Office Rate County Post Office Rate County

* Incorporated City

Cities, Counties and Tax Rates

California City and County Sales and Use Tax Rates ■ April 1999 Page 9

Dardanelle 7.25% TuolumneDarwin 7.75% InyoDavenport 8.00% Santa CruzDavis Creek 7.25% ModocDavis* 7.25% YoloDeath Valley 7.75% InyoDeath Valley 7.75% InyoJunction

Deer Park 7.75% NapaDel Kern 7.25% Kern(Bakersfield*)

Del Mar Heights 7.25% San Luis Obispo(Morro Bay*)

Del Mar* 7.75% San DiegoDel Monte Park 7.25% Monterey(Monterey*)

Del Rey 7.875% FresnoDel Rey Oaks* 7.25% MontereyDel Rosa 7.75% San BernardinoDel Sur 8.25% Los AngelesDelano* 7.25% KernDeleven 7.25% ColusaDelhi 7.25% MercedDenair 7.375% StanislausDenny 7.25% TrinityDescanso 7.75% San DiegoDesert Center 7.75% RiversideDesert Hot 7.75% RiversideSprings*

DiGiorgio 7.25% KernDiablo 8.25% Contra CostaDiamon Springs 7.25% El DoradoDiamond Bar* 8.25% Los AngelesDillon Beach 7.25% MarinDinkey Creek 7.875% FresnoDinuba* 7.25% TulareDixon* 7.375% SolanoDobbins 7.25% YubaDollar Ranch 8.25% Contra CostaDorris* 7.25% SiskiyouDos Palos* 7.25% MercedDos Rios 7.25% MendocinoDouglas City 7.25% TrinityDouglas Flat 7.25% CalaverasDowney* 8.25% Los AngelesDownieville 7.25% SierraDoyle 7.25% LassenDrytown 7.25% AmadorDuarte* 8.25% Los AngelesDublin* 8.25% Alameda

Ducor 7.25% TulareDulzura 7.75% San DiegoDuncans Mills 7.50% SonomaDunlap 7.875% FresnoDunnigan 7.25% YoloDunsmuir* 7.25% SiskyouDurham 7.25% ButteDutch Flat 7.25% Placer

E

Post Office Rate CountyEagle Mountain 7.75% RiversideEagle Rock 8.25% Los Angeles(Los Angeles*)

Eagleville 7.25% ModocEarlimart 7.25% TulareEarp 7.75% San BernardinoEast Highlands 7.75% San Bernardino(Highland*)

East Irvine 7.75% Orange(Irvine*)

East Los Angeles 8.25% Los AngelesEast Lynwood 8.25% Los Angeles(Lynwood*)

East Nicolaus 7.25% SutterEast Palo Alto* 8.25% San MateoEast Porterville 7.25% Tulare(Porterville*)

East San Pedro 8.25% Los Angeles(Los Angeles*)

Eastgate 8.25% Los AngelesEaston 7.875% FresnoEastside 7.75% San BernardinoEcho Lake 7.25% El DoradoEcho Park 8.25% Los Angeles(Los Angeles*)

Edgemont 7.75% Riverside(Moreno Valley*)

Edgewood 7.25% SiskiyouEdison 7.25% KernEdwards 7.25% KernEdwards Air 7.25% KernForce Base

El Cajon* 7.75% San DiegoEl Centro* 7.75% ImperialEl Cerrito* 8.25% Contra CostaEl Dorado 7.25% El DoradoEl Dorado Hills 7.25% El DoradoEl Granada 8.25% San MateoEl Macero 7.25% Yolo

El Modena 7.75% OrangeEl Monte* 8.25% Los AngelesEl Nido 7.25% MercedEl Portal 7.25% MariposaEl Segundo* 8.25% Los AngelesEl Sobrante 8.25% Contra CostaEl Toro (Lake 7.75% OrangeForest*)

El Toro Marine 7.75% OrangeCorps AirStation

El Verano 7.50% SonomaEl Viejo 7.375% StanislausEldridge 7.50% SonomaElizabeth Lake 8.25% Los AngelesElk 7.25% MendocinoElk Creek 7.25% GlennElk Grove 7.75% SacramentoElmira 7.375% SolanoElmwood 8.25% AlamedaElverta 7.75% SacramentoEmeryville* 8.25% AlamedaEmigrant Gap 7.25% PlacerEmpire 7.375% StanislausEncinitas* 7.75% San DiegoEncino 8.25% Los Angeles(Los Angeles*)

Enterprise 7.25% ShastaEscalon* 7.75% San JoaquinEscondido* 7.75% San DiegoEsparto 7.25% YoloEssex 7.75% San BernardinoEtiwanda 7.75% San Bernardino(RanchoCucamonga*)

Etna* 7.25% SiskiyouEttersburg 7.25% HumboldtEureka* 7.25% HumboldtExeter* 7.25% Tulare

F

Post Office Rate CountyFair Oaks 7.75% SacramentoFairfax* 7.25% MarinFairfield* 7.375% SolanoFairmount 8.25% Contra CostaFall River Mills 7.25% ShastaFallbrook 7.75% San DiegoFallbrook 7.75% San DiegoJunction

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Page 10 California City and County Sales and Use Tax Rates ■ April 1999

Fallen Leaf 7.25% El DoradoFallon 7.25% MarinFancher 7.875% FresnoFarmersville* 7.25% TulareFarmington 7.75% San JoaquinFawnskin 7.75% San BernardinoFeather Falls 7.25% ButteFellows 7.25% KernFelton 8.00% Santa CruzFenner 7.75% San BernardinoFernbridge 7.25% Humboldt(Fortuna*)

Ferndale* 7.25% HumboldtFiddletown 7.25% AmadorFields Landing 7.25% HumboldtFig Garden 7.875% FresnoVillage (Fresno*)

Fillmore* 7.25% VenturaFinley 7.25% LakeFirebaugh* 7.875% FresnoFish Camp 7.25% MariposaFive Points 7.875% FresnoFlinn Springs 7.75% San DiegoFlintridge 8.25% Los Angeles(LaCanada/Flintridge*)

Florence 8.25% Los AngelesFloriston 7.375% NevadaFlournoy 7.25% TehamaFolsom* 7.75% SacramentoFontana* 7.75% San BernardinoForbestown 7.25% ButteForest Falls 7.75% San BernardinoForest Glen 7.25% TrinityForest Knolls 7.25% MarinForest Park 8.25% Los AngelesForest Ranch 7.25% ButteForesthill 7.25% PlacerForestville 7.50% SonomaForks of Salmon 7.25% SiskiyouFort Bidwell 7.25% ModocFort Bragg* 7.25% MendocinoFort Dick 7.25% Del NorteFort Irwin 7.75% San BernardinoFort Jones* 7.25% SiskiyouFort Ord 7.25% Monterey(Seaside*)

Fort Seward 7.25% HumboldtFortuna* 7.25% HumboldtFoster City* 8.25% San Mateo

Fountain Valley* 7.75% OrangeFowler* 7.875% FresnoFrazier Park 7.25% KernFreedom 8.00% Santa CruzFreeport 7.75% SacramentoFreestone 7.50% SonomaFremont* 8.25% AlamedaFrench Camp 7.75% San JoaquinFrench Gulch 7.25% ShastaFreshwater 7.25% HumboldtFresno* 7.875% FresnoFriant 7.875% FresnoFriendly Valley 8.25% Los Angeles(Santa Clarita*)

Frontera 7.75% RiversideFullerton* 7.75% OrangeFulton 7.50% Sonoma

G

Post Office Rate CountyGalt* 7.75% SacramentoGarberville 7.25% HumboldtGarden Grove* 7.75% OrangeGarden Valley 7.25% El DoradoGardena* 8.25% Los AngelesGarey 7.75% Santa BarbaraGarnet 7.75% RiversideGasquet 7.25% Del NorteGaviota 7.75% Santa BarbaraGazelle 7.25% SiskiyouGeorge Air 7.75% San BernardinoForce Base

Georgetown 7.25% El DoradoGerber 7.25% TehamaGeyserville 7.50% SonomaGiant Forest 7.25% TulareGillman Hot 7.75% RiversideSprings

Gilroy* 8.25% Santa ClaraGlassell Park 8.25% Los Angeles(Los Angeles*)

Glen Avon 7.75% RiversideGlen Ellen 7.50% SonomaGlenburn 7.25% ShastaGlencoe 7.25% CalaverasGlendale* 8.25% Los AngelesGlendora* 8.25% Los AngelesGlenhaven 7.25% LakeGlenn 7.25% Glenn

Glennville 7.25% KernGold River 7.75% SacramentoGold Run 7.25% PlacerGolden Hills 7.25% KernGoleta 7.75% Santa BarbaraGonzales* 7.25% MontereyGoodyears Bar 7.25% SierraGorman 8.25% Los AngelesGoshen 7.25% TulareGovernment 8.25% AlamedaIsland

Graeagle 7.25% PlumasGranada Hills 8.25% Los Angeles(Los Angeles*)

Grand Terrace* 7.75% San BernardinoGrass Valley* 7.375% NevadaGraton 7.50% SonomaGreen Valley 8.25% Los AngelesGreen Valley 7.75% San BernardinoLake

Greenacres 7.25% KernGreenbrae 7.25% Marin(Larkspur*)

Greenfield* 7.25% MontereyGreenview 7.25% SiskiyouGreenville 7.25% PlumasGreenwood 7.25% El DoradoGrenada 7.25% SiskiyouGridley* 7.25% ButteGrimes 7.25% ColusaGrizzly Flats 7.25% El DoradoGroveland 7.25% TuolumneGrover Beach* 7.25% San Luis ObispoGuadalupe* 7.75% Santa BarbaraGualala 7.25% MendocinoGuasti (Ontario*) 7.75% San BernardinoGuatay 7.75% San DiegoGuerneville 7.50% SonomaGuinda 7.25% YoloGustine* 7.25% Merced

H

Post Office Rate CountyHacienda 8.25% Los AngelesHeights

Halcyon 7.25% San Luis ObispoHalf Moon Bay* 8.25% San MateoHamilton Air 7.25% MarinForce Base(Novato *)

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California City and County Sales and Use Tax Rates ■ April 1999 Page 11

Hamilton City 7.25% GlennHanford* 7.25% KingsHappy Camp 7.25% SiskiyouHarbor City 8.25% Los Angeles(Los Angeles*)

Harmony 7.25% San Luis ObispoHarris 7.25% HumboldtHat Creek 7.25% ShastaHathaway Pines 7.25% CalaverasHavasu Lake 7.75% San BernardinoHawaiian 8.25% Los AngelesGardens*

Hawthorne* 8.25% Los AngelesHayfork 7.25% TrinityHayward* 8.25% AlamedaHazard 8.25% Los AngelesHealdsburg* 7.50% SonomaHeber 7.75% ImperialHelena 7.25% TrinityHelendale 7.75% San BernardinoHelm 7.875% FresnoHemet* 7.75% RiversideHerald 7.75% SacramentoHercules* 8.25% Contra CostaHerlong 7.25% LassenHermosa Beach* 8.25% Los AngelesHerndon 7.875% FresnoHesperia* 7.75% San BernardinoHeyer 8.25% AlamedaHickman 7.375% StanislausHidden Hills* 8.25% Los AngelesHighgrove 7.75% RiversideHighland Park 8.25% Los Angeles(Los Angeles*)

Highland* 7.75% San BernardinoHighway City 7.875% Fresno(Fresno*)

Hillcrest 7.75% San Diego(San Diego*)

Hillsborough* 8.25% San MateoHillsdale 8.25% San Mateo(San Mateo*)

Hilmar 7.25% MercedHilt 7.25% SiskiyouHinkley 7.75% San BernardinoHobergs 7.25% LakeHollister* 7.25% San BenitoHollywood 8.25% Los Angeles(Los Angeles*)

Holmes 7.25% HumboldtHolt 7.75% San Joaquin

Holtville* 7.75% ImperialHoly City 8.25% Santa ClaraHomeland 7.75% RiversideHomestead 7.25% KernHomestead 7.75% RiversideHomewood 7.25% PlacerHonby 8.25% Los AngelesHoneydew 7.25% HumboldtHood 7.75% SacramentoHoopa 7.25% HumboldtHope Valley 7.25% Alpine(Forest Camp)

Hopland 7.25% MendocinoHornbrook 7.25% SiskiyouHornitos 7.25% MariposaHorse Creek 7.25% SiskiyouHorse Lake 7.25% LassenHughson* 7.375% StanislausHume 7.875% FresnoHuntington 7.75% OrangeHuntington 7.75% OrangeBeach*

Huntington Lake 7.875% FresnoHuntington Park* 8.25% Los AngelesHuron* 7.875% FresnoHyampom 7.25% TrinityHyde Park 8.25% Los Angeles(Los Angeles*)

Hydesville 7.25% Humboldt

I

Post Office Rate CountyIdria 7.25% San BenitoIdyllwild 7.75% RiversideIgnacio (Novato*) 7.25% MarinIgo 7.25% ShastaImola (Napa*) 7.75% NapaImperial Beach* 7.75% San DiegoImperial* 7.75% ImperialIndependence 7.75% InyoIndian Wells* 7.75% RiversideIndio* 7.75% RiversideIndustry* 8.25% Los AngelesInglewood* 8.25% Los AngelesInverness 7.25% MarinInyo 7.75% InyoInyokern 7.25% KernIone* 7.25% AmadorIowa Hill 7.25% Placer

Irvine* 7.75% OrangeIrwindale* 8.25% Los AngelesIsla Vista 7.75% Santa BarbaraIsland Mountain 7.25% TrinityIsleton* 7.75% SacramentoIvanhoe 7.25% TulareIvanpah 7.75% San Bernardino

J

Post Office Rate CountyJackson* 7.25% AmadorJacumba 7.75% San DiegoJamacha 7.75% San DiegoJamestown 7.25% TuolumneJamul 7.75% San DiegoJanesville 7.25% LassenJenner 7.50% SonomaJohannesburg 7.25% KernJohnsondale 7.25% TulareJohnstonville 7.25% LassenJohnstown 7.75% San DiegoJolon 7.25% MontereyJoshua Tree 7.75% San BernardinoJulian 7.75% San DiegoJunction City 7.25% TrinityJune Lake 7.25% MonoJuniper 7.25% Lassen

K

Post Office Rate CountyKagel Canyon 8.25% Los AngelesKaweah 7.25% TulareKeddie 7.25% PlumasKeeler 7.75% InyoKeene 7.25% KernKelsey 7.25% El DoradoKelseyville 7.25% LakeKelso 7.75% San BernardinoKensington 8.25% Contra CostaKentfield 7.25% MarinKenwood 7.50% SonomaKerman* 7.875% FresnoKernville 7.25% KernKeswick 7.25% ShastaKettleman City 7.25% KingsKeyes 7.375% StanislausKing City* 7.25% MontereyKings Beach 7.25% Placer

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Page 12 California City and County Sales and Use Tax Rates ■ April 1999

Kings Canyon 7.25% TulareNational Park

Kingsburg* 7.875% FresnoKinyon 7.25% SiskiyouKirkwood 7.25% AlpineKit Carson 7.25% AmadorKlamath 7.25% Del NorteKlamath River 7.25% SiskiyouKneeland 7.25% HumboldtKnights Ferry 7.375% StanislausKnights Landing 7.25% YoloKnightsen 8.25% Contra CostaKorbel 7.25% HumboldtKorbel 7.50% SonomaKyburz 7.25% El Dorado

L

Post Office Rate CountyLos Angeles 8.25% Los AngelesAirport(Los Angeles*)

La Canada- 8.25% Los AngelesFlintridge*

La Crescenta 8.25% Los AngelesLa Cresta Village 7.25% KernLa Grange 7.375% StanislausLa Habra 8.25% Los AngelesHeights*

La Habra* 7.75% OrangeLa Honda 8.25% San MateoLa Jolla 7.75% San Diego(San Diego*)

La Mesa* 7.75% San DiegoLa Mirada* 8.25% Los AngelesLa Mirada* 8.25% Los AngelesLa Palma* 7.75% OrangeLa Port 7.25% PlumasLa Puente* 8.25% Los AngelesLa Quinta* 7.75% RiversideLa Selva Beach 8.00% Santa CruzLa Verne* 8.25% Los AngelesLa Vina 8.25% Los AngelesLadera 8.25% San MateoLadera Heights 8.25% Los AngelesLafayette* 8.25% Contra CostaLaguna Beach* 7.75% OrangeLaguna Hills* 7.75% OrangeLaguna Niguel* 7.75% OrangeLagunitas 7.25% Marin

Lake Alpine 7.25% AlpineLake Arrowhead 7.75% San BernardinoLake City 7.25% ModocLake City 7.375% NevadaLake Elsinore* 7.75% RiversideLake Forest 7.75% Orange(El Toro*)

Lake Hughes 8.25% Los AngelesLake Isabella 7.25% KernLake Los 8.25% Los AngelesAngeles

Lake Mary 7.25% MonoLake San Marcos 7.75% San DiegoLake Shastina 7.25% SiskiyouLake Sherwood 7.25% VenturaLakehead 7.25% ShastaLakeport* 7.25% LakeLakeshore 7.875% FresnoLakeside 7.75% San DiegoLakeview 7.75% RiversideLakeview 8.25% Los AngelesTerrace (LosAngeles*)

Lakewood* 8.25% Los AngelesLamont 7.25% KernLancaster* 8.25% Los AngelesLanders 7.75% San BernardinoLandscape 8.25% AlamedaLang 8.25% Los AngelesLarkfield 7.50% SonomaLarkspur* 7.25% MarinLarwin Plaza 7.375% SolanoLathrop 7.75% San JoaquinLaton 7.875% FresnoLawndale* 8.25% Los AngelesLaws 7.75% InyoLaytonville 7.25% MendocinoLe Grand 7.25% Merced(Also Legrand)

Lebec 7.25% KernLee Vining 7.25% MonoLeggett 7.25% MendocinoLeisure World 7.75% OrangeLeisure World 7.75% Orange(Seal Beach*)

Lemon Grove* 7.75% San DiegoLemoncove 7.25% TulareLemoore* 7.25% KingsLennox 8.25% Los AngelesLenwood 7.75% San Bernardino

Leona Valley 8.25% Los AngelesLeucadia 7.75% San Diego(Encinitas*)

Lewiston 7.25% TrinityLiberty Farms 7.375% SolanoLikely 7.25% ModocLincoln Acres 7.75% San DiegoLincoln Village 7.75% San JoaquinLincoln* 7.25% PlacerLinda 7.25% YubaLinden 7.75% San JoaquinLindsay* 7.25% TulareLinnell 7.25% TulareLitchfield 7.25% LassenLittle Lake 7.75% InyoLittle Norway 7.25% El DoradoLittle Valley 7.25% LassenLittleriver 7.25% MendocinoLittlerock (Also 8.25% Los AngelesLittle Rock)

Live Oak* 7.25% SutterLivermore* 8.25% AlamedaLivingston* 7.25% MercedLlano 8.25% Los AngelesLoch Lomond 7.25% LakeLocke 7.75% SacramentoLockeford 7.75% San JoaquinLockheed 8.00% Santa CruzLockwood 7.25% MontereyLodi* 7.75% San JoaquinLoleta 7.25% HumboldtLoma Linda* 7.75% San BernardinoLoma Mar 8.25% San MateoLoma Rica 7.25% YubaLomita* 8.25% Los AngelesLompoc* 7.75% Santa BarbaraLondon 7.25% TulareLone Pine 7.75% InyoLong Barn 7.25% TuolumneLong Beach* 8.25% Los AngelesLongview 8.25% Los AngelesLookout 7.25% ModocLoomis* 7.25% PlacerLorre Estates 8.25% Santa ClaraLos Alamitos* 7.75% OrangeLos Alamos 7.75% Santa BarbaraLos Altos Hills* 8.25% Santa ClaraLos Altos* 8.25% Santa ClaraLos Angeles* 8.25% Los AngelesLos Banos* 7.25% Merced

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California City and County Sales and Use Tax Rates ■ April 1999 Page 13

Los Gatos* 8.25% Santa ClaraLos Molinos 7.25% TehamaLos Nietos 8.25% Los AngelesLos Olivos 7.75% Santa BarbaraLos Osos 7.25% San Luis ObispoLos Padres 7.25% San Luis ObispoLos Serranos 7.75% San BernardinoLost Hills 7.25% KernLost Lake 7.75% RiversideLotus 7.25% El DoradoLower Lake 7.25% LakeLoyalton* 7.25% SierraLucerne 7.25% LakeLucerne Valley 7.75% San BernardinoLucia 7.25% MontereyLudlow 7.75% San BernardinoLugo 8.25% Los AngelesLuther Burbank 7.50% Sonoma(Santa Rosa*)

Lynwood* 8.25% Los AngelesLytle Creek 7.75% San Bernardino

M

Post Office Rate CountyMacdoel 7.25% SiskiyouMaclay 8.25% Los AngelesMad River 7.25% TrinityMadeline 7.25% LassenMadera* 7.75% MaderaMadison 7.25% YoloMagalia 7.25% ButteMalaga 7.875% FresnoMalibu* 8.25% Los AngelesMammoth Lakes* 7.25% MonoManhattan 8.25% Los AngelesBeach*

Manteca* 7.75% San JoaquinManton 7.25% TehamaManzanita Lake 7.25% ShastaMar Vista 8.25% Los AngelesMarcelina 8.25% Los AngelesMarch Air Force 7.75% RiversideBase

Mare Island 7.375% Solano(Vallejo*)

Maricopa* 7.25% KernMarin City 7.25% MarinMarina Del Rey 8.25% Los AngelesMarina* 7.25% Monterey

Marine Corps 7.75% San Bernardino(Twentynine Palms)

Mariner 7.75% OrangeMariposa 7.25% MariposaMarkleeville 7.25% AlpineMarsh Manor 8.25% San MateoMarshall 7.25% MarinMartell 7.25% AmadorMartinez* 8.25% Contra CostaMarysville* 7.25% YubaMather 7.25% TuolumneMather Air 7.75% SacramentoForce Base

Maxwell 7.25% ColusaMaywood* 8.25% Los AngelesMcArthur 7.25% ShastaMcClellan Air 7.75% SacramentoForce Base

McCloud 7.25% SiskiyouMcFarland* 7.25% KernMcKinleyville 7.25% HumboldtMcKittrick 7.25% KernMead Valley 7.75% RiversideMeadow Valley 7.25% PlumasMeadow Vista 7.25% PlacerMeadowbrook 7.75% RiversideMecca 7.75% RiversideMeeks Bay 7.25% El DoradoMeiners Oaks 7.25% VenturaMendocino 7.25% MendocinoMendota* 7.875% FresnoMenifee 7.75% RiversideMenlo Park* 8.25% San MateoMentone 7.75% San BernardinoMerced* 7.25% MercedMeridian 7.25% SutterMettler 7.25% KernMeyers 7.25% El DoradoMi-Wuk Village 7.25% TuolumneMiddletown 7.25% LakeMidland 7.75% RiversideMidpines 7.25% MariposaMidway City 7.75% OrangeMilford 7.25% LassenMill Creek 7.25% TehamaMill Valley* 7.25% MarinMillbrae* 8.25% San MateoMillville 7.25% ShastaMilpitas* 8.25% Santa Clara

Mineral 7.25% TehamaMineral King 7.25% TulareMint Canyon 8.25% Los AngelesMira Loma 7.75% RiversideMira Vista 8.25% Contra CostaMiracle Hot 7.25% KernSprings

Miramar 7.75% San Diego(San Diego*)

Miramonte 7.875% FresnoMiranda 7.25% HumboldtMission Hills 8.25% Los Angeles(Los Angeles*)

Mission Viejo* 7.75% OrangeMoccasin 7.25% TuolumneModesto* 7.375% StanislausMoffett Field 8.25% Santa ClaraMojave 7.25% KernMokelumne Hill 7.25% CalaverasMoneta 8.25% Los AngelesMono Hot 7.875% FresnoSprings

Mono Lake 7.25% MonoMonolith 7.25% KernMonrovia* 8.25% Los AngelesMonta Vista 8.25% Santa ClaraMontague* 7.25% SiskiyouMontalvo 7.25% Ventura(Ventura*)

Montara 8.25% San MateoMontclair* 7.75% San BernardinoMonte Rio 7.50% SonomaMonte Sereno* 8.25% Santa ClaraMontebello* 8.25% Los AngelesMontecito 7.75% Santa BarbaraMonterey Bay 8.00% Santa CruzAcademy

Monterey Park* 8.25% Los AngelesMonterey* 7.25% MontereyMontgomery 7.25% ShastaCreek

Montrose 8.25% Los AngelesMooney 7.25% TulareMoonridge 7.75% San BernardinoMoorpark* 7.25% VenturaMoraga* 8.25% Contra CostaMoreno Valley* 7.75% RiversideMorgan Hill* 8.25% Santa ClaraMorongo Valley 7.75% San BernardinoMorro Bay* 7.25% San Luis ObispoMorro Plaza 7.25% San Luis Obispo

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Page 14 California City and County Sales and Use Tax Rates ■ April 1999

Moss Beach 8.25% San MateoMoss Landing 7.25% MontereyMount Hamilton 8.25% Santa ClaraMount Hebron 7.25% SiskiyouMount Hermon 8.00% Santa CruzMount Laguna 7.75% San DiegoMount Shasta* 7.25% SiskiyouMount Wilson 8.25% Los AngelesMountain Center 7.75% RiversideMountain Mesa 7.25% KernMountain Pass 7.75% San BernardinoMountain Ranch 7.25% CalaverasMountain View* 8.25% Santa ClaraMt. Aukum 7.25% El DoradoMt. Baldy 7.75% San BernardinoMurphys 7.25% CalaverasMurrieta* 7.75% RiversideMuscoy 7.75% San BernardinoMyers Flat 7.25% Humboldt

N

Post Office Rate CountyNapa* 7.75% NapaNaples 8.25% Los AngelesNashville 7.25% El DoradoNational City* 7.75% San DiegoNaval (Port 7.25% VenturaHueneme*)

Naval (San 7.75% San DiegoDiego*)

Naval Air Station 8.25% Alameda(Alameda*)

Naval Air Station 7.25% Kings(Lemoore*)

Naval Air Station 7.75% San Diego(Coronado*)

Naval Hospital 8.25% Alameda(Oakland*)

Naval Hospital 7.75% San Diego(San Diego*)

Naval Supply 8.25% AlamedaCenter(Oakland*)

Naval Training 7.75% San DiegoCenter (SanDiego*)

Navarro 7.25% MendocinoNeedles* 7.75% San BernardinoNelson 7.25% ButteNevada City* 7.375% Nevada

New Almaden 8.25% Santa ClaraNew Cuyama 7.75% Santa BarbaraNew Idria 7.25% San BenitoNewark* 8.25% AlamedaNewberry 7.75% San BernardinoNewberry 7.75% San BernardinoSprings

Newbury Park 7.25% Ventura(ThousandOaks*)

Newcastle 7.25% PlacerNewhall 8.25% Los Angeles(Santa Clarita*)

Newman* 7.375% StanislausNewport Beach* 7.75% OrangeNicasio 7.25% MarinNice 7.25% LakeNicolaus 7.25% SutterNiland 7.75% ImperialNipomo 7.25% San Luis ObispoNipton 7.75% San BernardinoNorco* 7.75% RiversideNorden 7.375% NevadaNorth Edwards 7.25% KernNorth Fork 7.75% MaderaNorth Gardena 8.25% Los AngelesNorth Highlands 7.75% SacramentoNorth Hills 8.25% Los Angeles(Los Angeles*)

North Hollywood 8.25% Los Angeles(Los Angeles*)

North Palm 7.75% RiversideSprings

North San Juan 7.375% NevadaNorth Shore 7.75% RiversideNorthridge 8.25% Los Angeles(Los Angeles*)

Norton Air Force 7.75% San BernardinoBase (SanBernardino*)

Norwalk* 8.25% Los AngelesNovato* 7.25% MarinNubieber 7.25% LassenNuevo 7.75% RiversideNyland Acres 7.25% Ventura

O

Post Office Rate CountyO’Brien 7.25% ShastaO’Neals 7.75% MaderaOak Run 7.25% Shasta

Oak View 7.25% VenturaOakdale* 7.375% StanislausOakhurst 7.75% MaderaOakland* 8.25% AlamedaOakley 8.25% Contra CostaOakville 7.75% NapaOasis 7.75% RiversideOban 8.25% Los AngelesOccidental 7.50% SonomaOceano 7.25% San Luis ObispoOceanside* 7.75% San DiegoOcotillo 7.75% ImperialOcotillo Wells 7.75% San DiegoOildale 7.25% KernOjai* 7.25% VenturaOlancha 7.75% InyoOld Station 7.25% ShastaOlema 7.25% MarinOlinda 7.25% ShastaOlive View 8.25% Los Angeles(Los Angeles*)

Olivehurst 7.25% YubaOlivenhain 7.75% San Diego(Encinitas*)

Olympic Valley 7.25% PlacerOmo Ranch 7.25% El DoradoOno 7.25% ShastaOntario* 7.75% San BernardinoOnyx 7.25% KernOpal Cliffs 8.00% Santa CruzOrange Cove* 7.875% FresnoOrange* 7.75% OrangeOrangevale 7.75% SacramentoOrcutt 7.75% Santa BarbaraOrdbend 7.25% GlennOregon House 7.25% YubaOrick 7.25% HumboldtOrinda* 8.25% Contra CostaOrland* 7.25% GlennOrleans 7.25% HumboldtOro Grande 7.75% San BernardinoOrosi 7.25% TulareOroville* 7.25% ButteOtay (Chula 7.75% San DiegoVista*)

Oxnard* 7.25% Ventura

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California City and County Sales and Use Tax Rates ■ April 1999 Page 15

P

Pacheco 8.25% Contra CostaPacific Grove* 7.25% MontereyPacific House 7.25% El DoradoPacific Palisades 8.25% Los Angeles(Los Angeles*)

Pacifica* 8.25% San MateoPacoima 8.25% Los Angeles(Los Angeles*)

Paicines 7.25% San BenitoPajaro 7.25% MontereyPala 7.75% San DiegoPalermo 7.25% ButtePallett 8.25% Los AngelesPalm City 7.75% RiversidePalm City 7.75% San Diego(San Diego*)

Palm Desert* 7.75% RiversidePalm Springs* 7.75% RiversidePalmdale* 8.25% Los AngelesPalo (Vista*) 7.75% San DiegoPalo Alto* 8.25% Santa ClaraPalo Cedro 7.25% ShastaPalo Verde 7.75% ImperialPalomar 7.75% San DiegoMountain

Palos Verdes 8.25% Los AngelesEstates*

Palos Verdes/ 8.25% Los AngelesPeninsula

Panorama City 8.25% Los Angeles(Los Angeles*)

Paradise* 7.25% ButteParamount* 8.25% Los AngelesParker Dam 7.75% San BernardinoParkfield 7.25% MontereyParlier* 7.875% FresnoPasadena* 8.25% Los AngelesPaskenta 7.25% TehamaPaso Robles* 7.25% San Luis ObispoPatterson* 7.375% StanislausPatton 7.75% San BernardinoPauma Valley 7.75% San DiegoPaynes Creek 7.25% TehamaPearblossom 8.25% Los AngelesPearland 8.25% Los AngelesPebble Beach 7.25% MontereyPedley 7.75% RiversidePeninsula Village 7.25% PlumasPenn Valley 7.375% NevadaPenngrove 7.50% Sonoma

Penryn 7.25% PlacerPepperwood 7.25% HumboldtPermanente 8.25% Santa ClaraPerris* 7.75% RiversidePerry (Whittier*) 8.25% Los AngelesPescadero 8.25% San MateoPetaluma* 7.50% SonomaPetrolia 7.25% HumboldtPhelan 7.75% San BernardinoPhillipsville 7.25% HumboldtPhilo 7.25% MendocinoPico Rivera* 8.25% Los AngelesPiedmont* 8.25% AlamedaPiedra 7.875% FresnoPiercy 7.25% MendocinoPilot Hill 7.25% El DoradoPine Grove 7.25% AmadorPine Valley 7.75% San DiegoPinecrest 7.25% TuolumnePinedale 7.875% Fresno(Fresno*)

Pinetree 8.25% Los AngelesPinole* 8.25% Contra CostaPinon Hills 7.75% San BernardinoPioneer 7.25% AmadorPioneertown 7.75% San BernardinoPiru 7.25% VenturaPismo Beach* 7.25% San Luis ObispoPittsburg* 8.25% Contra CostaPixley 7.25% TularePlacentia* 7.75% OrangePlacerville* 7.50% El DoradoPlainview 7.25% TularePlanada 7.25% MercedPlaster City 7.75% ImperialPlatina 7.25% ShastaPlaya Del Rey 8.25% Los Angeles(Los Angeles*)

Pleasant Grove 7.25% SutterPleasant Hill* 8.25% Contra CostaPleasanton* 8.25% AlamedaPlymouth* 7.25% AmadorPoint Arena* 7.25% MendocinoPoint Mugu 7.25% VenturaPoint Pittsburg 8.25% Contra Costa(Pittsburg*)

Point ReyesStation 7.25% Marin

Pollock Pines 7.25% El DoradoPomona* 8.25% Los Angeles

Pond 7.25% KernPondosa 7.25% SiskiyouPope Valley 7.75% NapaPoplar 7.25% TularePort Costa 8.25% Contra CostaPort Hueneme* 7.25% VenturaPorter Ranch 8.25% Los Angeles(Los Angeles*)

Porterville* 7.25% TularePortola Valley* 8.25% San MateoPortola* 7.25% PlumasPortuguese 8.25% Los AngelesBend

Posey 7.25% TularePotrero 7.75% San DiegoPotter Valley 7.25% MendocinoPoway* 7.75% San DiegoPrather 7.875% FresnoPresidio (San 8.50% San FranciscoFrancisco*)

Presidio of 7.25% MontereyMonterey(Monterey*)

Priest Valley 7.25% MontereyPrinceton 7.25% ColusaProberta 7.25% TehamaProject City 7.25% ShastaPrunedale 7.25% MontereyPt. Dume 8.25% Los AngelesPulga 7.25% ButtePumpkin Center 7.25% Kern

Q

Post Office Rate CountyQuail Valley 7.75% RiversideQuartz Hill 8.25% Los AngelesQuincy 7.25% Plumas

R

Post Office Rate CountyRackerby 7.25% YubaRail Road Flat 7.25% CalaverasRainbow 7.75% San DiegoRaisin City 7.875% FresnoRamona 7.75% San DiegoRanchita 7.75% San DiegoRancho 7.75% San DiegoBernardo(San Diego*)

Cities, Counties and Tax Rates

Post Office Rate County Post Office Rate County Post Office Rate County

* Incorporated City

Cities, Counties and Tax Rates

Page 16 California City and County Sales and Use Tax Rates ■ April 1999

Rancho 7.75% RiversideCalifornia

Rancho Cordova 7.75% SacramentoRancho 7.75% San BernardinoCucamonga*

Rancho 8.25% Los AngelesDominguez

Rancho Mirage* 7.75% RiversideRancho Murieta 7.75% SacramentoRancho Palos 8.25% Los AngelesVerdes*

Rancho Park 8.25% Los Angeles(Los Angeles*)

Rancho Santa Fe 7.75% San DiegoRancho Santa 7.75% OrangeMargarita

Randsburg 7.25% KernRavendale 7.25% LassenRavenna 8.25% Los AngelesRaymond 7.75% MaderaRed Bluff* 7.25% TehamaRed Mountain 7.75% San BernardinoRed Top 7.75% MaderaRedcrest 7.25% HumboldtRedding* 7.25% ShastaRedlands* 7.75% San BernardinoRedondo Beach* 8.25% Los AngelesRedway 7.25% HumboldtRedwood City* 8.25% San MateoRedwood 8.25% Santa ClaraEstates

Redwood Valley 7.25% MendocinoReedley* 7.875% FresnoRefugio Beach 7.75% Santa BarbaraRepresa 7.75% Sacramento(Folsom Prison)

Requa 7.25% Del NorteRescue 7.25% El DoradoReseda 8.25% Los Angeles(Los Angeles*)

Rheem Valley 8.25% Contra Costa(Moraga*)

Rialto* 7.75% San BernardinoRichardson 7.25% HumboldtGrove

Richardson 7.25% ButteSprings

Richfield 7.25% TehamaRichgrove 7.25% TulareRichmond* 8.25% Contra CostaRichvale 7.25% Butte

Ridgecrest* 7.25% KernRimforest 7.75% San BernardinoRimpau 8.25% Los Angeles(Los Angeles*)

Rio Bravo 7.25% Kern(Bakersfield*)

Rio Dell* 7.25% HumboldtRio Linda 7.75% SacramentoRio Nido 7.50% SonomaRio Oso 7.25% SutterRio Vista* 7.375% SolanoRipley 7.75% RiversideRipon* 7.75% San JoaquinRiver Pines 7.25% AmadorRiverbank* 7.375% StanislausRiverdale 7.875% FresnoRiverside* 7.75% RiversideRobbins 7.25% SutterRocklin* 7.25% PlacerRodeo 8.25% Contra CostaRohnert Park* 7.50% SonomaRohnerville 7.25% HumboldtRolling Hills 8.25% Los AngelesEstates*

Rolling Hills* 8.25% Los AngelesRomoland 7.75% RiversideRosamond 7.25% KernRose Bowl 8.25% Los Angeles(Pasadena*)

Roseland 7.50% Sonoma(Santa Rosa*)

Rosemead* 8.25% Los AngelesRoseville* 7.25% PlacerRoss* 7.25% MarinRossmoor 7.75% OrangeRough and 7.375% NevadaReady

Round Mountain 7.25% ShastaRowland Heights 8.25% Los AngelesRubidoux 7.75% RiversideRuby Valley 7.25% HumboldtRumsey 7.25% YoloRunning Springs 7.75% San BernardinoRuth 7.25% TrinityRutherford 7.75% NapaRyde 7.75% Sacramento

S

Sacramento* 7.75% SacramentoSaint Helena* 7.75% NapaSalida 7.375% StanislausSalinas* 7.25% MontereySalton City 7.75% ImperialSalyer 7.25% TrinitySamoa 7.25% HumboldtSan Andreas 7.25% CalaverasSan Anselmo* 7.25% MarinSan Ardo 7.25% MontereySan Benito 7.25% San BenitoSan Bernardino* 7.75% San BernardinoSan Bruno* 8.25% San MateoSan Carlos* 8.25% San MateoSan Clemente* 7.75% OrangeSan Diego* 7.75% San DiegoSan Dimas* 8.25% Los AngelesSan Fernando* 8.25% Los AngelesSan Francisco* 8.50% San FranciscoSan Gabriel* 8.25% Los AngelesSan Geronimo 7.25% MarinSan Gregorio 8.25% San MateoSan Jacinto* 7.75% RiversideSan Joaquin* 7.875% FresnoSan Jose* 8.25% Santa ClaraSan Juan 7.25% San BenitoBautista*

San Juan 7.75% OrangeCapistrano*

San Juan Plaza 7.75% Orange(San JuanCapistrano)

San Leandro* 8.25% AlamedaSan Lorenzo 8.25% AlamedaSan Lucas 7.25% MontereySan Luis 7.25% San Luis ObispoObispo*

San Luis Rey 7.75% San Diego(Oceanside*)

San Marcos* 7.75% San DiegoSan Marino* 8.25% Los AngelesSan Martin 8.25% Santa ClaraSan Mateo* 8.25% San MateoSan Miguel 7.25% San Luis ObispoSan Pablo* 8.25% Contra CostaSan Pedro 8.25% Los Angeles(Los Angeles*)

San Quentin 7.25% MarinSan Rafael* 7.25% MarinSan Ramon* 8.25% Contra Costa

Cities, Counties and Tax Rates

Post Office Rate County Post Office Rate County Post Office Rate County

* Incorporated City

Cities, Counties and Tax Rates

California City and County Sales and Use Tax Rates ■ April 1999 Page 17

San Simeon 7.25% San Luis ObispoSan Tomas 8.25% Santa ClaraSan Ysidro 7.75% San Diego(San Diego*)

Sand City* 7.25% MontereySanger* 7.875% FresnoSanta Ana* 7.75% OrangeSanta Barbara* 7.75% Santa BarbaraSanta Clara* 8.25% Santa ClaraSanta Clarita* 8.25% Los AngelesSanta Cruz* 8.00% Santa CruzSanta Fe 8.25% Los AngelesSprings*

Santa Margarita 7.25% San Luis ObispoSanta Maria* 7.75% Santa BarbaraSanta Monica* 8.25% Los AngelesSanta Nella 7.25% MercedSanta Paula* 7.25% VenturaSanta Rita Park 7.25% MercedSanta Rosa* 7.50% SonomaSanta Ynez 7.75% Santa BarbaraSanta Ysabel 7.75% San DiegoSantee* 7.75% San DiegoSaratoga* 8.25% Santa ClaraSaticoy 7.25% VenturaSattley 7.25% SierraSaugus 8.25% Los Angeles(Santa Clarita*)

Sausalito* 7.25% MarinSawtelle 8.25% Los Angeles(Los Angeles*)

Sawyers Bar 7.25% SiskiyouScotia 7.25% HumboldtScott Bar 7.25% SiskiyouScotts Valley* 8.00% Santa CruzSea Ranch 7.50% SonomaSeabright 8.00% Santa CruzSeal Beach* 7.75% OrangeSeaside* 7.25% MontereySebastopol* 7.50% SonomaSeeley 7.75% ImperialSeiad Valley 7.25% SiskiyouSelby 8.25% Contra CostaSelma* 7.875% FresnoSeminole Hot 8.25% Los AngelesSprings

Sepulveda 8.25% Los Angeles(Los Angeles*)

Sequoia 7.25% TulareNational Park

Shafter* 7.25% KernShandon 7.25% San Luis ObispoSharpe Army 7.75% San JoaquinDepot

Shasta 7.25% ShastaShaver Lake 7.875% FresnoSheepranch 7.25% CalaverasShell Beach 7.25% San Luis Obispo(Pismo Beach*)

Sheridan 7.25% PlacerSherman Island 7.75% SacramentoSherman Oaks 8.25% Los Angeles(Los Angeles*)

Sherwin Plaza 7.25% MonoShingle Springs 7.25% El DoradoShingletown 7.25% ShastaShively 7.25% HumboldtShore Acres 8.25% Contra CostaShoshone 7.75% InyoSierra City 7.25% SierraSierra Madre* 8.25% Los AngelesSierraville 7.25% SierraSignal Hill* 8.25% Los AngelesSilver Lake 7.25% AmadorSilverado 7.75% OrangeCanyon

Simi Valley* 7.25% VenturaSisquoc 7.75% Santa BarbaraSites 7.25% ColusaSky Valley 7.75% RiversideSkyforest 7.75% San BernardinoSleepy Valley 8.25% Los AngelesSloat 7.25% PlumasSloughhouse 7.75% SacramentoSmartville 7.25% YubaSmith River 7.25% Del NorteSmithflat 7.25% El DoradoSmoke Tree 7.75% San Bernardino(Palm Springs*)

Snelling 7.25% MercedSoda Springs 7.375% NevadaSolana Beach* 7.75% San DiegoSoledad* 7.25% MontereySolemint 8.25% Los AngelesSolvang* 7.75% Santa BarbaraSomerset 7.25% El DoradoSomesbar 7.25% SiskiyouSomis 7.25% VenturaSonoma* 7.50% SonomaSonora* 7.25% Tuolumne

Soquel 8.00% Santa CruzSoulsbyville 7.25% TuolumneSouth Dos Palos 7.25% MercedSouth El Monte* 8.25% Los AngelesSouth Fork 7.25% HumboldtSouth Gate * 8.25% Los AngelesSouth Laguna 7.75% Orange(Laguna Beach*)

South Lake 7.25% El DoradoTahoe*

South Pasadena* 8.25% Los AngelesSouth San 8.25% San MateoFrancisco*

South Shore 8.25% Alameda(Alameda*)

South Whittier 8.25% Los AngelesSpanish Flat 7.75% NapaSpreckels 7.25% MontereySpring Garden 7.25% PlumasSpring Valley 7.75% San DiegoSpringville 7.25% TulareSpyrock 7.25% MendocinoSquaw Valley 7.25% El DoradoSt. Helena* 7.75% NapaStandard 7.25% TuolumneStandish 7.25% LassenStanford 8.25% Santa ClaraStanislaus 7.25% TuolumneStanton* 7.75% OrangeSteele Park 7.75% NapaStevenson 7.25% MercedStewarts Point 7.50% SonomaStinson Beach 7.25% MarinStirling City 7.25% ButteStockton* 7.75% San JoaquinStonyford 7.25% ColusaStorrie 7.25% PlumasStratford 7.25% KingsStrathmore 7.25% TulareStrawberry 7.25% TuolumneStrawberry Valley 7.25% YubaStudio City 8.25% Los Angeles(Los Angeles*)

Sugarloaf 7.75% San BernardinoSuisun City* 7.375% SolanoSulphur Springs 8.25% Los AngelesSultana 7.25% TulareSummerland 7.75% Santa BarbaraSummit 7.75% San BernardinoSummit City 7.25% Shasta

Post Office Rate County Post Office Rate County Post Office Rate County

* Incorporated City

Cities, Counties and Tax Rates

Page 18 California City and County Sales and Use Tax Rates ■ April 1999

Sun City 7.75% RiversideSun Valley 8.25% Los Angeles(Los Angeles*)

Sunland 8.25% Los Angeles(Los Angeles*)

Sunnymead 7.75% Riverside(Moreno Valley*)

Sunnyside 7.75% San DiegoSunnyvale* 8.25% Santa ClaraSunol 8.25% AlamedaSunset Beach 7.75% OrangeSunset Whitney 7.25% PlacerRanch

Surfside (Seal 7.75% OrangeBeach*)

Susanville* 7.25% LassenSutter 7.25% SutterSutter Creek* 7.25% AmadorSylmar 8.25% Los Angeles(Los Angeles*)

T

Post Office Rate CountyTaft* 7.25% KernTagus Ranch 7.25% TulareTahoe City 7.25% PlacerTahoe Paradise 7.25% El DoradoTahoe Valley 7.25% El DoradoTahoe Vista 7.25% PlacerTahoma 7.25% PlacerTalmage 7.25% MendocinoTamal (San 7.25% MarinQuentin)

Tarzana 8.25% Los Angeles(Los Angeles*)

Taylorsville 7.25% PlumasTecate 7.75% San DiegoTecopa 7.75% InyoTehachapi* 7.25% KernTehama* 7.25% TehamaTemecula* 7.75% RiversideTemple City* 8.25% Los AngelesTempleton 7.25% San Luis ObispoTerminal Island 8.25% Los Angeles(Los Angeles*)

Termo 7.25% LassenTerra Bella 7.25% TulareThermal 7.75% RiversideThornton 7.75% San Joaquin

Thousand Oaks* 7.25% VenturaThousand Palms 7.75% RiversideThree Rivers 7.25% TulareTiburon* 7.25% MarinTierra Del Sol 7.75% San DiegoTierrasanta 7.75% San Diego(San Diego*)

Tipton 7.25% TulareTollhouse 7.875% FresnoToluca Lake 8.25% Los Angeles(Los Angeles*)

Tomales 7.25% MarinToms Place 7.25% MonoTopanga 8.25% Los Angeles(Los Angeles*)

Topanga Park 8.25% Los Angeles(Los Angeles*)

Topaz 7.25% MonoTorrance* 8.25% Los AngelesTown Center 7.25% TulareTrabuco Canyon 7.75% OrangeTracy* 7.75% San JoaquinTranquillity 7.875% FresnoTraver 7.25% TulareTravis Air Force 7.375% SolanoBase (Fairfield*)

Tres Pinos 7.25% San BenitoTrinidad* 7.25% HumboldtTrinity Center 7.25% TrinityTrona 7.75% San BernardinoTrowbridge 7.25% SutterTruckee* 7.875% NevadaTujunga 8.25% Los Angeles(Los Angeles*)

Tulare* 7.25% TulareTulelake* 7.25% SiskiyouTuolumne 7.25% TuolumneTuolumne 7.25% MariposaMeadows

Tupman 7.25% KernTurlock* 7.375% StanislausTustin* 7.75% OrangeTwain 7.25% PlumasTwain Harte 7.25% TuolumneTwentynine 7.75% San BernardinoPalms*

Twin Bridges 7.25% El DoradoTwin Peaks 7.75% San BernardinoTwo Rock Coast 7.50% SonomaGuard Station

U

U.S. Naval 7.25% MontereyPostgrad(Monterey*)

Ukiah* 7.25% MendocinoUnion City* 8.25% AlamedaUniversal City 8.25% Los AngelesUniversity 7.75% Santa BarbaraUniversity Park 7.75% Orange(Irvine*)

Upland* 7.75% San BernardinoUpper Lake/ 7.25% LakeUpper LakeValley

V

Post Office Rate CountyVacaville* 7.375% SolanoVal Verde Park 8.25% Los AngelesValencia (Santa 8.25% Los AngelesClarita*)

Valinda 8.25% Los AngelesVallecito 7.25% CalaverasVallejo* 7.375% SolanoValley Center 7.75% San DiegoValley Fair 8.25% Santa ClaraValley Ford 7.50% SonomaValley Home 7.375% StanislausValley Springs 7.25% CalaverasValyermo 8.25% Los AngelesVan Nuys 8.25% Los Angeles(Los Angeles*)

Vandenberg 7.75% Santa BarbaraAir Force Base

Vasquez Rocks 8.25% Los AngelesVenice 8.25% Los Angeles(Los Angeles*)

Ventucopa 7.75% Santa BarbaraVentura* 7.25% VenturaVerdugo City 8.25% Los Angeles(Glendale*)

Vernalis 7.75% San JoaquinVernon* 8.25% Los AngelesVeteran’s 8.25% Los AngelesHospital (LosAngeles*)

Veterans 8.25% Los AngelesAdministration

Victor 7.75% San JoaquinVictorville* 7.75% San BernardinoVidal 7.75% San Bernardino

Cities, Counties and Tax Rates

Post Office Rate County Post Office Rate County Post Office Rate County

* Incorporated City

Cities, Counties and Tax Rates

California City and County Sales and Use Tax Rates ■ April 1999 Page 19

View Park 8.25% Los AngelesVilla Grande 7.50% SonomaVilla Park* 7.75% OrangeVina 7.25% TehamaVincent 8.25% Los AngelesVineburg 7.50% SonomaVinton 7.25% PlumasVirgilia 7.25% PlumasVisalia* 7.25% TulareVista Park 7.25% KernVista* 7.75% San DiegoVolcano 7.25% AmadorVolta 7.25% Merced

W

Post Office Rate CountyWallace 7.25% CalaverasWalnut Creek* 8.25% Contra CostaWalnut Grove 7.75% SacramentoWalnut Park 8.25% Los AngelesWalnut* 8.25% Los AngelesWarm Spring 8.25% Alameda(Fremont*)

Warner Springs 7.75% San DiegoWasco* 7.25% KernWaterford* 7.375% StanislausWatsonville* 8.00% Santa CruzWatts 8.25% Los AngelesWaukena 7.25% TulareWawona 7.25% MariposaWeaverville 7.25% TrinityWeed* 7.25% SiskiyouWeimar 7.25% PlacerWeldon 7.25% KernWendel 7.25% LassenWeott 7.25% HumboldtWest Covina* 8.25% Los AngelesWest Hills 8.25% Los Angeles(Los Angeles*)

West Hollywood* 8.25% Los AngelesWest Los 8.25% Los AngelesAngeles (LosAngeles*)

West Pittsburg 8.25% Contra CostaWest Point 7.25% CalaverasWest 7.25% YoloSacramento*

Westchester 8.25% Los Angeles(Los Angeles*)

Westend 7.75% San BernardinoWesthaven 7.25% HumboldtWestlake 8.25% Los Angeles(Los Angeles*)

Westlake Village 7.25% Ventura(ThousandOaks*)

Westlake Village* 8.25% Los AngelesWestley 7.375% StanislausWestminster* 7.75% OrangeWestmorland* 7.75% ImperialWestport 7.25% MendocinoWestside 7.375% StanislausWestwood 7.25% LassenWestwood(Los Angeles*) 8.25% Los Angeles

Wheatland* 7.25% YubaWheeler Ridge 7.25% KernWhiskeytown 7.25% ShastaWhispering 7.25% LakePines

White Pines 7.25% CalaverasWhitethorn 7.25% HumboldtWhitewater 7.75% RiversideWhitlow 7.25% HumboldtWhitmore 7.25% ShastaWhittier* 8.25% Los AngelesWildomar 7.75% RiversideWildwood 7.25% ShastaWilliams* 7.25% ColusaWillits* 7.25% MendocinoWillow Creek 7.25% HumboldtWillow Ranch 7.25% ModocWillowbrook 8.25% Los AngelesWillows* 7.25% GlennWilmington 8.25% Los Angeles(Los Angeles*)

Wilseyville 7.25% CalaverasWilsona Gardens 8.25% Los AngelesWilton 7.75% SacramentoWinchester 7.75% RiversideWindsor Hills 8.25% Los AngelesWindsor* 7.50% SonomaWinnetka 8.25% Los Angeles(Los Angeles*)

Winterhaven 7.75% ImperialWinters* 7.25% Yolo

Winton 7.25% MercedWishon 7.75% MaderaWitter Springs 7.25% LakeWofford Heights 7.25% KernWoodacre 7.25% MarinWoodbridge 7.75% San JoaquinWoodfords 7.25% AlpineWoodlake* 7.25% TulareWoodland Hills 8.25% Los Angeles(Los Angeles*)

Woodland* 7.25% YoloWoodleaf 7.25% YubaWoodside* 8.25% San MateoWoodville 7.25% TulareWoody 7.25% KernWrightwood 7.75% San Bernardino

Y

Post Office Rate CountyYankee Hill 7.25% ButteYermo 7.75% San BernardinoYettem 7.25% TulareYolo 7.25% YoloYorba Linda* 7.75% OrangeYorkville 7.25% MendocinoYosemite Lodge 7.25% MariposaYosemite 7.25% MariposaNational Park

Yountville* 7.75% NapaYreka* 7.25% SiskiyouYuba City* 7.25% SutterYucaipa* 7.75% San BernardinoYucca Valley* 7.75% San Bernardino

Z

Post Office Rate CountyZamora 7.25% YoloZenia 7.25% Trinity

CALIFORNIA STATE BOARD OF EQUALIZATION OFFICESBOARD MEMBERS

AREA TELEPHONEDISTRICT MEMBER OFFICE ADDRESS CODE NUMBER

First Johan Klehs 22320 Foothill Boulevard, Suite 300, Hayward, 94541 510 247-2125

Second Dean F. Andal 7540 Shoreline Drive, Suite D, Stockton, 95219 209 473-6579

Third Claude Parrish 680 W. Knox Street, Suite 160, Torrance, CA 90502 310 217-6815

Fourth John Chiang 15350 Sherman Way, Suite 110, Van Nuys, 91406 818 901-5733

Executive Director E. L. Sorensen, Jr. 450 N Street, PO Box 942879, Sacramento, 94279-0001 916 445-6464

FOR GENERAL TAX INFORMATION CALL1-800-400-7115

For account specific information contact your local office

SACRAMENTO HEADQUARTERS 450 N Street, PO Box 942879, Sacramento 94279-0001 916 445-6464BUSINESS TAXES FIELD OFFICES

AREA TELEPHONE

CALIFORNIA CITIES OFFICE ADDRESS CODE NUMBER

Bakersfield 1800 30th Street, Suite 380, PO Box 1728, 93302-1728 661 395-2880

City of Industry 12820 Crossroads Parkway, PO Box 90818, 91715-0818 562 908-5280

Culver City 5901 Green Valley Circle, PO Box 3652, 90231-3652 310 342-1000

El Centro 1550 W. Main Street, 92243-2832 760 352-3431

Eureka 134 D Street, Suite 301, PO Box 4884, 95502-4884 (hours 10 a.m.-2 p.m. M-F) 707 445-6500

Fresno 5070 N. Sixth Street, Suite 110, PO Box 28580, 93729-8580 559 248-4219

Laguna Hills 23141 Moulton Parkway, Suite 100, PO Box 30890, 92654-0890 949 461-5711

Norwalk 12440 E. Imperial Highway, PO Box 409, 90651-0409 562 466-1694

Oakland 1515 Clay Street, Suite 303, 94612-1432 510 622-4100

Rancho Mirage 42-700 Bob Hope Drive, Suite 301, 92270-7167 760 346-8096

Redding 391 Hemstead Drive, PO Box 492529, 96049-2529 530 224-4729

Riverside 3737 Main Street, Suite 1000, 92501-3395 909 680-6400

Sacramento 3321 Power Inn Road, Suite 210, 95826-3889 916 227-6700

Salinas 111 East Navajo Drive, Suite 100, 93906-2452 831 443-3003

San Diego 1350 Front Street, Rm 5047, 92101-3698 619 525-4526

San Francisco 455 Golden Gate Avenue, Suite 7500, 94102-3625 415 703-5400

San Jose 250 South Second Street, 95113-2706 408 277-1231

San Marcos 334 Via Vera Cruz, Suite 107, 92069-2694 760 744-1330

Santa Ana 28 Civic Center Plaza, Rm 239, PO Box 12040, 92712-2040 714 558-4059

Santa Rosa 50 D Street, Rm 230, PO Box 730, 95402-0730 707 576-2100

Stockton 31 East Channel Street, Rm 264, PO Box 1890, 95201-1890 209 948-7720

Suisun City 333 Sunset Avenue, Suite 330, 94585-2003 707 428-2041

Torrance 680 W. Knox Street, Suite 200, PO Box T, 90508-0270 310 516-4300

Van Nuys 15350 Sherman Way, Suite 250, 91406 (PO Box 7735, Van Nuys, 91409-7735) 818 904-2300

Ventura 4820 McGrath Street, Suite 260, Ventura, 93003-7778 805 677-2700

OUT-OF-STATE FIELD OFFICES

Sacramento 3321 Power Inn Road, Suite 130, PO Box 188268, 95818-8268 916 227-6600

Chicago, Illinois 120 N. La Salle, Suite 1600, 60602-2412 312 201-5300

New York, N.Y. 205 East 42nd Street, Suite 1100, 10017-5706 212 697-4680

Houston, Texas 1155 Dairy Ashford, Suite 550, 77079-3007 281 531-3450

TDD INFORMATION

California Relay Telephone Service for the Deaf and Hearing Impaired - From TDD telephones dial 1-800-735-2929. From voice operatedtelephones 1-800-735-2922.

Addresses and telephone numbers are current as of 2-16-99, but aresubject to change. We recommend you call the office before visiting.

Page 20 California City and County Sales and Use Tax Rates ■ April 1999


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