California City and County Sales and Use Tax Rates

Transcripción

1 CALIFORNIA STATE BOARD OF EQUALIZATION BOARD MEMBERS BETTY T. YEE First District San Francisco SEN. GEORGE RUNNER (Ret.) Second District Lancaster MICHELLE STEEL Third District Rolling Hills Estates JEROME E. HORTON Fourth District Los Angeles JOHN CHIANG State Controller California and Sales and Use Tax Rates KRISTINE CAZADD Interim Executive Director April 1, 2011 Publication No. 71 LDA

2 Contents Page 1 How To Use This Publication 2 District Taxes, Rates, and Effective Dates 20 History of Sales and Use Tax Rates Inside Back Cover BOE Offices, Addresses, and Phone Numbers Preface Many of California s cities, counties, towns, and communities have special taxing jurisdictions (districts), which impose a transactions (sales) and use tax. These districts increase the tax rate in a particular area by adding the district tax to the combined statewide rate of 8.25% (effective April 1, 2009). The rates for these districts range from 0.10% to 1.00% per district. More than one district tax may be in effect in a given location. As a seller or a consumer, you may be required to report and pay district taxes for your taxable sales and purchases. For more information on district taxes and how they are applied, you should download or order: Publication 44, District Taxes Publication 105, District Taxes and Delivered Sales For more information go online at to: View an electronic version of this publication: Order publications Search for rates by city or county or to access links to search rates by address:

3 How To Use This Publication To find out the sales and use tax rate for a county, city, or community in California, first locate the county, city, or community name, listed alphabetically beginning on page 5. The 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 8.25% 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 may apply an incorrect tax rate. If you are in doubt about the correct rate, check with your customer, call our toll-free number , or call the local Board of Equalization (BOE) office near you 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, the cities of Hollywood, Van Nuys, Sherman Oaks, San Pedro, West Los Angeles, and Eagle Rock are actually located within the of Los Angeles. Recent Tax Rate Changes We update this pamphlet whenever special tax districts are added or deleted, or when other tax rate changes occur. The following section, District Taxes, Rates, and Effective Dates, incorporates the district tax rate changes through April 1, The Effective and End dates for the particular district tax indicate the recent changes. District tax rate changes may occur more frequently than once a year. In order to maintain an adequate supply of this publication while keeping the information updated, when necessary, we will insert an update sheet of any changes that occur between revision dates. This publication, including the most recent updates, may be viewed on the BOE s website at California and Sales and Use Tax Rates n April 2011 Page 1

4 District Taxes, Rates, and Effective Dates (): Indicates district tax applies within the city limits and is in addition to other applicable state, local and transit district taxes. Tax Area District Name and Initials Rate Effective Date Alameda Alameda Essential Health Care Services Transactions 0.50% and Use Tax (ACHC) Alameda Transportation Improvement Authority (ACTI) 0.50% Alameda Transportation Authority (ACTA) 0.50% Bay Area Rapid Transit District (BART) 0.50% San Leandro () of San Leandro Transactions and Use Tax (SLGF) 0.25% Union () of Union Transactions and Use Tax (UCGF) 0.50% Amador Amador Fire Protection and Emergency Med. Services 0.50% Transactions and Use Tax (AMCG) Colusa Williams () of Williams Transactions and Use Tax (WLMS) 0.50% Contra Costa Contra Costa Transportation Authority (CCTA) 0.50% Bay Area Rapid Transit District (BART) 0.50% Concord () of Concord Transactions and Use Tax (CNCD) 0.50% El Cerrito () of El Cerrito Street Improvements Transactions and Use Tax (ECSI) 0.50% El Cerrito () of El Cerrito Transactions and Use Tax (ELCT) 0.50% Pinole () of Pinole Transactions and Use Tax (PNLE) 0.50% Richmond () of Richmond Transactions and Use Tax (RMGT) 0.50% Del Norte Del Norte District (DNCD) 0.50% El Dorado Placerville () of Placerville Public Safety Transactions and Use Tax (PLPS) 0.25% Placerville () of Placerville Special Transactions and Use Tax (PLST) 0.25% South Lake Tahoe () of South Lake Tahoe Transactions and Use Tax (SLTG) 0.50% Fresno Fresno Public Library Transactions and Use Tax (FCPL) 0.125% Fresno Fresno Transportation Authority (FCTA) 0.50% Fresno Fresno Zoo Authority (FCZA) 0.10% Clovis () of Clovis Public Safety Transactions and Use Tax (CCPS) 0.30% Reedley () of Reedley Public Safety Transactions and Use Tax (RDPS) 0.50% Sanger () of Sanger Public Safety Transactions and Use Tax (SGPS) 0.75% Selma () of Selma Public Safety Transactions and Use Tax (SLMA) 0.50% Humboldt Arcata () of Arcata Transactions and Use Tax (ARGF) 0.75% Eureka () of Eureka Transactions and Use Tax (ERKA) 0.25% Eureka () of Eureka Supplemental Transactions and Use Tax (ERST) 0.50% Trinidad () of Trinidad Transactions and Use Tax (TRGF) 0.75% Trinidad () of Trinidad General Revenue Transactions and Use Tax (TDGF) 1.00% Imperial Imperial Local Transportation Authority (IMTA) 0.50% Calexico () Calexico General Fund Transactions and Use Tax (CXGF) 0.50% Calexico () Calexico Heffernan Memorial Hospital District (CXHD) 0.50% Inyo Inyo Rural Counties Transactions Tax (INRC) 0.50% Kern Arvin () of Arvin Transactions and Use Tax (ARVN) 1.00% Delano (CIty) of Delano Transactions and Use Tax (DLNO) 1.00% Lake Clearlake () of Clearlake Public Safety Transactions and Use Tax (CLPS) 0.50% Lakeport () of Lakeport Transactions and Use Tax (LPGT) 0.50% Los Angeles Los Angeles Transportation Commission (LATC) 0.50% Los Angeles Transportation Commission (LACT) 0.50% Los Angeles Metro Transportation Authority (LAMT) 0.50% Avalon () of Avalon Municipal Hospital and Clinic Tax (AMHC) 0.50% El Monte () of El Monte Transactions and Use Tax (EMGF) 0.50% Inglewood () of Inglewood Vital Services Transactions and Use Tax (IGWD) 0.50% Pico Rivera () of Pico Rivera Transactions and Use Tax (PCRV) 1.00% Santa Monica () of Santa Monica Transactions and Use Tax (STMA) 0.50% South El Monte () of South El Monte Vital Services Protection Transactions and 0.50% Use Tax (SEMT) South Gate () of South Gate Transactions and Use Tax (SGTE) 1.00% Madera Madera 2006 Transportation Authority (MCTC) 0.50% Madera Transportation Authority (MCTA) 0.50% End Date Page 2 California and Sales and Use Tax Rates n April 2011

5 District Taxes, Rates, and Effective Dates Tax Area District Name and Initials Rate Effective Date Marin Transportation Authority Marin (TAMC) 0.50% Sonoma-Marin Area Rail Transit District (SMRT) 0.25% Novato () of Novato Transactions and Use Tax (NOVT) 0.50% San Rafael () of San Rafael Transactions and Use Tax (RFEL) 0.50% Mariposa Mariposa Healthcare Transactions and Use Tax (MCHC) 0.50% Mariposa Healthcare Authority (MCHA) 0.50% Mendocino Fort Bragg () of Fort Bragg Maintain Streets Transactions and Use Tax (FBCS) 0.50% Point Arena () of Point Arena Transactions and Use Tax (PARS) 0.50% Ukiah () of Ukiah Transactions and Use Tax (UKGT) 0.50% Willits () of Willits Transactions and Use Tax (WCRS) 0.50% Merced Gustine () of Gustine Community Enhancement to Services Transactions and Use Tax (GSTG) 0.50% Los Banos () of Los Banos Public Safety Transactions and Use Tax (LBPS) 0.50% Merced () of Merced Transactions and Use Tax (MRCD) 0.50% Mono Mammoth Lakes () of Mammoth Lakes Parks, Recreation, and Trails Transactions and Use Tax (MLPR) 0.50% Monterey Del Rey Oaks () of Del Rey Oaks Transactions and Use Tax (DLRY) 1.00% Marina () of Marina Transactions and Use Tax (MRNA) 1.00% Pacific Grove () of Pacific Grove Transactions and Use Tax (PGRV) 1.00% Salinas () of Salinas Temporary Transactions and Use Tax (SLNS) 0.50% Sand () of Sand General Purpose Transactions and Use Tax (SAND) 0.50% Seaside () of Seaside Transactions and Use Tax (SEAS) 1.00% Napa Napa Flood Protection Authority Tax (NCFP) 0.50% Nevada Nevada Public Library Transactions and Use Tax (NVPL) 0.125% Nevada () of Nevada Street Improvements Transactions and Use Tax (NVSI) 0.50% Truckee () Town of Truckee Road Maintenance Transactions and Use Tax (TRSR) 0.50% Orange Orange Local Transportation Authority (OCTA) 0.50% La Habra () of La Habra Transactions and Use Tax (LHBR) 0.50% Laguna Beach () of Laguna Beach Temporary Transactions and Use Tax (LGBH) 0.50% Riverside Riverside Transportation Commission (RCTC) 0.50% Cathedral () of Cathedral Transactions and Use Tax (CCGT) 1.00% Sacramento Sacramento Transportation Authority (STAT) 0.50% Galt () of Galt Public Safety Transactions and Use Tax (GLTS) 0.50% San Benito San Benito General Fund Augmentation (SBTU) 0.50% San Benito Council of Governments (SBCG) 0.50% Hollister () of Hollister Transactions and Use Tax (HLST) 1.00% San Juan Bautista () of San Juan Bautista Transactions and Use Tax (SJBG) 0.75% San Bernardino San Bernardino Transportation Authority (SBER) 0.50% Montclair () of Montclair Transactions and Use Tax (MTGR) 0.25% San Bernardino () of San Bernardino Transactions and Use Tax (SBRN) 0.25% San Diego San Diego Regional Transportation Commission (SDTC) 0.50% El Cajon () of El Cajon Service Preservation Transactions and Use Tax (ECGF) 0.50% El Cajon () of El Cajon Public Safety Facilities Transactions and Use Tax (ECPS) 0.50% La Mesa () of La Mesa Transactions and Use Tax (LMSA) 0.75% National () of National Transactions and Use Tax (NCGT) 1.00% Vista () of Vista Transactions and Use Tax (VSTA) 0.50% San Francisco and San Francisco Public Finance Authority (SFPF) 0.25% San Francisco Transportation Authority (SFTA) 0.50% Bay Area Rapid Transit District (BART) 0.50% San Joaquin San Joaquin Transportation Authority (SJTA) 0.50% Manteca () of Manteca Public Safety Transactions and Use Tax (MTPS) 0.50% Stockton () of Stockton Public Safety Transactions and Use Tax (SPFG) 0.25% Tracy () of Tracy Transactions and Use Tax (TRCY) 0.50% End Date California and Sales and Use Tax Rates n April 2011 Page 3

6 District Taxes, Rates, and Effective Dates Tax Area District Name and Initials Rate Effective Date San Luis Obispo Arroyo Grande () of Arroyo Grande Transactions and Use Tax (ARGD) 0.50% Grover Beach () of Grover Beach Transactions and Use Tax (GRBH) 0.50% Morro Bay () of Morro Bay Transactions and Use Tax (MRBY) 0.50% Pismo Beach () of Pismo Beach Transactions and Use Tax (PSMO) 0.50% San Luis Obispo () of San Luis Obispo Essential Services Transactions and Use Tax (SLOG) 0.50% San Mateo San Mateo Transportation Authority (SMTA) 0.50% San Mateo Transit District (SMCT) 0.50% San Mateo () of San Mateo Transactions and Use Tax (SMTG) 0.25% Santa Barbara Santa Barbara Local Transportation Authority (SBAB) 0.50% Santa Clara Santa Clara Transactions and Use Tax (SCGF) 0.50% Santa Clara Transit District (SCCT) 0.50% Santa Clara Valley Transportation Authority (SCVT) 0.50% Campbell () of Campbell Vital Services, Maintenance and Protection 0.25% Transactions and Use Tax (CMPL) Santa Cruz Santa Cruz Public Library Transactions and Use Tax (SZPL) 0.25% Santa Cruz Earthquake Recovery Bond (SCER) 0.50% Santa Cruz Metropolitan Transit District (SCMT) 0.50% Capitola () of Capitola Transactions and Use Tax (CPGT) 0.25% Santa Cruz () of Santa Cruz Replacement Transactions and Use Tax (STCZ) 0.50% Santa Cruz () of Santa Cruz Transactions and Use Tax (SZGT) 0.25% Scotts Valley () of Scotts Valley Transactions and Use Tax (SVGT) 0.50% Scotts Valley () of Scotts Valley Transactions and Use Tax (SVGF) 0.25% Watsonville () of Watsonville Transactions and Use Tax (WTVL) 0.25% Solano Solano Public Library Transactions and Use Tax (SLPL) 0.125% Sonoma Sonoma Open Space Authority (SCOS) 0.25% Sonoma Transportation Authority (SNTA) 0.25% Sonoma-Marin Area Rail Transportation Authority (SMRT) 0.25% Sonoma Agricultural Preservation & Open Space District Transactions 0.25% and Use Tax (SAPD) Cotati () of Cotati Transactions and Use Tax (CTGF) 0.50% Rohnert Park () of Rohnert Park Transactions and Use Tax (RPGF) 0.50% Santa Rosa () of Santa Rosa Public Safety Transactions and Use Tax (SRPS) 0.25% Santa Rosa () of Santa Rosa 2010 Transactions and Use Tax (SRGF) 0.25% Sebastopol () of Sebastopol Transactions and Use Tax (SEGR) 0.125% Sebastopol () of Sebastopol Community Transactions and Use Tax (SEBG) 0.25% Stanislaus Stanislaus Library Transactions and Use Tax (STCL) 0.125% Ceres () of Ceres Public Safety Transactions and Use Tax (CRPS) 0.50% Tulare Tulare Transportation Authority (TCTA) 0.50% Tulare Transactions and Use Tax (TCTU) 0.50% Dinuba () of Dinuba Police and Fire Protection Transactions and Use Tax (DNBA) 0.75% Farmersville () of Farmersville Transactions and Use Tax (FMGT) 0.50% Porterville () of Porterville Public Safety, Police and Fire Protection Transactions 0.50% and Use Tax (PTVL) Tulare () of Tulare Transactions and Use Tax (TLRE) 0.50% Visalia () of Visalia Public Safety Transactions and Use Tax (VPST) 0.25% Tuolumne Sonora () of Sonora Transactions and Use Tax (SPFW) 0.50% Ventura Oxnard () of Oxnard Vital Services Transactions and Use Tax (OXND) 0.50% Port Hueneme () of Port Hueneme Transactions and Use Tax (PTHN) 0.50% Yolo Davis () of Davis General Revenue Transactions and Use Tax (DAGT) 0.50% West Sacramento () of West Sacramento Transactions and Use Tax (WSTU) 0.50% Woodland () of Woodland Supplemental Transactions and Use Tax (WOSF) 0.25% Woodland () of Woodland Transactions and Use Tax (WDLD) 0.50% Woodland () of Woodland General Revenue Transactions and Use Tax (WOGT) 0.50% Yuba Wheatland () of Wheatland Transactions and Use Tax (WTLD) 0.50% End Date Page 4 California and Sales and Use Tax Rates n April 2011

7 A Alameda % Alpine 8.25% Amador 8.75% Acampo 8.75% San Joaquin Acton Adelaida 8.25% San Luis Obispo Adelanto* 8.75% San Bernardino Adin 8.25% Modoc Agoura Agoura Hills* Agua Caliente 9.00% Sonoma Agua Caliente 8.75% San Diego Springs Agua Dulce Aguanga 8.75% Riverside Ahwahnee 8.75% Madera Al Tahoe 8.25% El Dorado Alameda* 9.75% Alameda Alamo 9.25% Contra Costa Albany* 9.75% Alameda Alberhill 8.75% Riverside (Lake Elsinore*) Albion 8.25% Mendocino Alderpoint 8.25% Humboldt Alhambra* Aliso Viejo* 8.75% Orange Alleghany 8.25% Sierra Almaden Valley 9.25% Santa Clara Almanor 8.25% Plumas Almondale Alondra Alpaugh 8.75% Tulare Alpine 8.75% San Diego Alta 8.25% Placer Alta Loma 8.75% San Bernardino (Rancho Cucamonga*) Altadena Altaville 9.75% 8.25% Los Angeles Calaveras Alton 8.25% Humboldt Alturas* 8.25% Modoc Alviso 9.25% Santa Clara (San Jose*) Amador 8.75% Amador * Amargosa (Death Valley) 8.75% Inyo Amboy 8.75% San Bernardino American 8.75% Napa Canyon* Anaheim* 8.75% Orange Anderson* 8.25% Shasta Angels Camp* 8.25% Calaveras Angelus Oaks 8.75% San Bernardino Angwin 8.75% Napa Annapolis 9.00% Sonoma Antelope 8.75% Sacramento Antelope Acres Antioch* 9.25% Contra Costa Anza 8.75% Riverside Apple Valley* 8.75% San Bernardino Applegate 8.25% Placer Aptos 9.00% Santa Cruz Arbuckle 8.25% Colusa Arcadia* Arcata* 9.00% Humboldt Argus 8.75% San Bernardino Arleta Arlington 8.75% Riverside (Riverside*) Armona 8.25% Kings Army Terminal 9.75% Alameda Arnold 8.25% Calaveras Aromas 8.25% Monterey Arrowbear Lake 8.75% San Bernardino Arrowhead Highlands 8.75% San Bernardino Arroyo Grande* 8.75% San Luis Obispo Artesia* Artois 8.25% Glenn Arvin* 9.25% Kern Ashland 9.75% Alameda Asti 9.00% Sonoma Atascadero* 8.25% San Luis Obispo Athens Atherton* 9.25% San Mateo Atwater* 8.25% Merced Atwood 8.75% Orange Auberry 8.975% Fresno Auburn* 8.25% Placer Avalon* 10.25% Los Angeles Avenal* 8.25% Kings Avery 8.25% Calaveras Avila Beach 8.25% San Luis Obispo Azusa* B Butte 8.25% Badger 8.75% Tulare Bailey Baker 8.75% San Bernardino Bakersfield* 8.25% Kern Balboa 8.75% Orange (Newport Beach*) Balboa Island 8.75% Orange (Newport Beach*) Balboa Park 8.75% San Diego (San Diego*) Baldwin Park* Ballard 8.75% Santa Barbara Ballico 8.25% Merced Ballroad 8.75% Orange Bangor 8.25% Butte Banning* 8.75% Riverside Banta 8.75% San Joaquin Bard 8.75% Imperial Barrington Barstow* 8.75% San Bernardino Bartlett 8.75% Inyo Barton 8.975% Fresno Base Line 8.75% San Bernardino Bass Lake 8.75% Madera Bassett Baxter 8.25% Placer Bay Point 9.25% Contra Costa Bayside 8.25% Humboldt Baywood Park 8.25% San Luis Obispo Beale A.F.B. 8.25% Yuba Bear River Lake 8.75% Amador Bear Valley 8.25% Alpine Bear Valley 8.75% Mariposa Beaumont* 8.75% Riverside Beckwourth 8.25% Plumas Bel Air Estates Belden 8.25% Plumas Bell Gardens* Bell* Bella Vista 8.25% Shasta Bellflower* Belmont* 9.25% San Mateo Belvedere* 9.00% Marin Ben Lomond 9.00% Santa Cruz Benicia* 8.375% Solano Benton 8.25% Mono Page 5

8 Berkeley* 9.75% Alameda Bermuda Dunes 8.75% Riverside Berry Creek 8.25% Butte Bethel Island 9.25% Contra Costa Betteravia 8.75% Santa Barbara Beverly Hills* Bieber 8.25% Lassen Big Bar 8.25% Trinity Big Basin 9.00% Santa Cruz Big Bear 8.75% San Bernardino Big Bear Lake* 8.75% San Bernardino Big Bend 8.25% Shasta Big Creek 8.975% Fresno Big Oak Flat 8.25% Tuolumne Big Pine 8.75% Inyo Big River 8.75% San Bernardino Big Sur 8.25% Monterey Biggs* 8.25% Butte Bijou 8.25% El Dorado Biola 8.975% Fresno Biola College (La Mirada*) Birds Landing 8.375% Solano Bishop* 8.75% Inyo Black Hawk 9.25% Contra Costa Blairsden 8.25% Plumas Blocksburg 8.25% Humboldt Bloomington 8.75% San Bernardino Blossom Hill 9.25% Santa Clara Blossom Valley 9.25% Santa Clara Blue Jay 8.75% San Bernardino Blue Lake* 8.25% Humboldt Blythe* 8.75% Riverside Bodega 9.00% Sonoma Bodega Bay 9.00% Sonoma Bodfish 8.25% Kern Bolinas 9.00% Marin Bolsa 8.75% Orange Bombay Beach 8.75% Imperial Bonita 8.75% San Diego Bonny Doon 9.00% Santa Cruz Bonsall 8.75% San Diego Boonville 8.25% Mendocino Boron 8.25% Kern Borrego Springs 8.75% San Diego Bostonia 8.75% San Diego Boulder Creek 9.00% Santa Cruz Boulevard 8.75% San Diego Bouquet Canyon (Santa Clarita*) Bowman 8.25% Placer Boyes Hot 9.00% Sonoma Springs Bradbury* Bradford 9.75% Alameda Bradley 8.25% Monterey Branscomb 8.25% Mendocino Brawley* 8.75% Imperial Brea* 8.75% Orange Brents Junction Brentwood Brentwood* 9.25% Contra Costa Briceland 8.25% Humboldt Bridgeport 8.75% Mariposa Bridgeport 8.25% Mono Bridgeville 8.25% Humboldt Brisbane* 9.25% San Mateo Broderick (West 8.75% Yolo Sacramento*) Brookdale 9.00% Santa Cruz Brookhurst 8.75% Orange Center Brooks 8.25% Yolo Browns Valley 8.25% Yuba Brownsville 8.25% Yuba Bryn Mawr 8.75% San Bernardino Bryte (West 8.75% Yolo Sacramento*) Buellton* 8.75% Santa Barbara Buena Park* 8.75% Orange Burbank* Burlingame* 9.25% San Mateo Burney 8.25% Shasta Burnt Ranch 8.25% Trinity Burrel 8.975% Fresno Burson 8.25% Calaveras Butte 8.25% Glenn Butte Meadows 8.25% Butte Buttonwillow 8.25% Kern Byron 9.25% Contra Costa C Calaveras 8.25% Colusa % Contra Costa % Cabazon 8.75% Riverside Cabrillo Cadiz 8.75% San Bernardino Calabasas Highlands Calabasas Park Calabasas* Calexico* 9.25% Imperial Caliente 8.25% Kern California 8.25% Kern * California Hot Springs 8.75% Tulare California Valley 8.25% San Luis Obispo Calimesa* 8.75% Riverside Calipatria* 8.75% Imperial Calistoga* 8.75% Napa Callahan 8.25% Siskiyou Calpella 8.25% Mendocino Calpine 8.25% Sierra Calwa 8.975% Fresno Camarillo* 8.25% Ventura Cambria 8.25% San Luis Obispo Cambrian Park 9.25% Santa Clara Cameron Park 8.25% El Dorado Camino 8.25% El Dorado Camp Beale 8.25% Yuba Camp Connell 8.25% Calaveras Camp Curry 8.75% Mariposa Camp Kaweah 8.75% Tulare Camp Meeker 9.00% Sonoma Camp Nelson 8.75% Tulare Camp Pendleton 8.75% San Diego Camp Roberts 8.25% Monterey Campbell* 9.50% Santa Clara Campo 8.75% San Diego Campo Seco 8.25% Calaveras Camptonville 8.25% Yuba Canby 8.25% Modoc Canoga Annex Canoga Park Cantil 8.25% Kern Cantua Creek 8.975% Fresno Canyon 9.25% Contra Costa Canyon Country (Santa Clarita*) Canyon Lake* 8.75% Riverside Canyondam 8.25% Plumas Capay 8.25% Yolo Capistrano 8.75% Orange Beach (Dana Point*) Capitola* 9.25% Santa Cruz Cardiff By The Sea (Encinitas*) 8.75% San Diego Page 6 California and Sales and Use Tax Rates n April 2011

9 Cardwell 8.975% Fresno Carlotta 8.25% Humboldt Carlsbad* 8.75% San Diego Carmel Rancho 8.25% Monterey Carmel Valley 8.25% Monterey Carmel* 8.25% Monterey Carmichael 8.75% Sacramento Carnelian Bay 8.25% Placer Carpinteria* 8.75% Santa Barbara Carson* Cartago 8.75% Inyo Caruthers 8.975% Fresno Casitas Springs 8.25% Ventura Casmalia 8.75% Santa Barbara Caspar 8.25% Mendocino Cassel 8.25% Shasta Castaic Castella 8.25% Shasta Castle A.F.B. 8.25% Merced Castro Valley 9.75% Alameda Castroville 8.25% Monterey Cathedral 9.75% Riverside * Catheys Valley 8.75% Mariposa Cayucos 8.25% San Luis Obispo Cazadero 9.00% Sonoma Cecilville 8.25% Siskiyou Cedar Cedar Crest 8.975% Fresno Cedar Glen 8.75% San Bernardino Cedar Ridge 8.375% Nevada Cedarpines 8.75% San Bernardino Park Cedarville 8.25% Modoc Central Valley 8.25% Shasta Century Ceres* 8.875% Stanislaus Cerritos* Challenge 8.25% Yuba Chambers 8.25% Placer Lodge Charter Oak Chatsworth Cherry Valley 8.75% Riverside Chester 8.25% Plumas Chicago Park 8.375% Nevada Chico* 8.25% Butte Chilcoot 8.25% Plumas China Lake NWC (Ridgecrest*) 8.25% Kern Chinese Camp 8.25% Tuolumne Chino Hills* 8.75% San Bernardino Chino* 8.75% San Bernardino Chiriaco Summit 8.75% Riverside Cholame 8.25% San Luis Obispo Chowchilla* 8.75% Madera Chualar 8.25% Monterey Chula Vista* 8.75% San Diego Cima 8.75% San Bernardino Citrus Heights* 8.75% Sacramento of Commerce* of Industry* Terrace Claremont* Clarksburg 8.25% Yolo Clayton* 9.25% Contra Costa Clear Creek 8.25% Siskiyou Clearlake Highlands 8.25% Lake Clearlake Oaks 8.25% Lake Clearlake Park 8.75% Lake (Clearlake*) Clearlake* 8.75% Lake Clements 8.75% San Joaquin Clinter 8.975% Fresno Clio 8.25% Plumas Clipper Mills 8.25% Butte Cloverdale* 9.00% Sonoma Clovis* 8.975% Fresno Coachella* 8.75% Riverside Coalinga* 8.975% Fresno Coarsegold 8.75% Madera Cobb 8.25% Lake Cohasset 8.25% Butte Cole Coleville 8.25% Mono Colfax* 8.25% Placer College 8.25% Colusa College Grove 8.75% San Diego Center Colma* 9.25% San Mateo Coloma 8.25% El Dorado Colorado 8.75% Mariposa Colton* 8.75% San Bernardino Columbia 8.25% Tuolumne Colusa* 8.25% Colusa Commerce* Comptche 8.25% Mendocino Compton* Concord* 9.75% Contra Costa Cool 8.25% El Dorado Copperopolis 8.25% Calaveras Corcoran* 8.25% Kings Cornell Corning* 8.25% Tehama Corona Del Mar 8.75% Orange (Newport Beach*) Corona* 8.75% Riverside Coronado* 8.75% San Diego Corralitos 9.00% Santa Cruz Corte Madera* 9.00% Marin Coso Junction 8.75% Inyo Costa Mesa* 8.75% Orange Cotati* 9.50% Sonoma Cottonwood 8.25% Shasta Coulterville 8.75% Mariposa Courtland 8.75% Sacramento Covelo 8.25% Mendocino Covina* Cowan Heights 8.75% Orange Coyote 9.25% Santa Clara Crannell 8.25% Humboldt Crenshaw Crescent 8.25% Del Norte * Crescent Mills 8.25% Plumas Cressey 8.25% Merced Crest Park 8.75% San Bernardino Cresta Blanca 9.75% Alameda Crestline 8.75% San Bernardino Creston 8.25% San Luis Obispo Crockett 9.25% Contra Costa Cromberg 8.25% Plumas Cross Roads 8.75% San Bernardino Crowley Lake (Mammoth Lakes*) 8.25% Mono Crows Landing 8.375% Stanislaus Cucamonga 8.75% San Bernardino (Rancho Cucamonga*) Cudahy* Culver * Cummings 8.25% Mendocino Cupertino* 9.25% Santa Clara Curry Village 8.75% Mariposa Cutler 8.75% Tulare Cutten 8.25% Humboldt Cuyama 8.75% Santa Barbara Cypress* 8.75% Orange California and Sales and Use Tax Rates n April 2011 Page 7

10 D Del Norte 8.25% Daggett 8.75% San Bernardino Dairy Farm 8.375% Solano Daly * 9.25% San Mateo Dana Point* 8.75% Orange Danville* 9.25% Contra Costa Dardanelle 8.25% Tuolumne Darwin 8.75% Inyo Davenport 9.00% Santa Cruz Davis Creek 8.25% Modoc Davis* 8.75% Yolo The University of California Davis campus tax rate is 8.25% Death Valley 8.75% Inyo Death Valley 8.75% Inyo Junction Deer Park 8.75% Napa Del Kern (Bakersfield*) 8.25% Kern Del Mar Heights 8.75% San Luis Obispo (Morro Bay*) Del Mar* 8.75% San Diego Del Monte Park 8.25% Monterey (Monterey*) Del Rey 8.975% Fresno Del Rey Oaks* 9.25% Monterey Del Rosa 8.75% San Bernardino Del Sur Delano* 9.25% Kern Deleven 8.25% Colusa Delhi 8.25% Merced Denair 8.375% Stanislaus Denny 8.25% Trinity Descanso 8.75% San Diego Desert Center 8.75% Riverside Desert Hot 8.75% Riverside Springs* Di Giorgio 8.25% Kern Diablo 9.25% Contra Costa Diamond Bar* Diamond 8.25% El Dorado Springs Dillon Beach 9.00% Marin Dinkey Creek 8.975% Fresno Dinuba* 9.50% Tulare Discovery Bay 9.25% Contra Costa Dixon* 8.375% Solano Dobbins 8.25% Yuba Dogtown Dollar Ranch 9.00% 9.25% Marin Contra Costa Dorris* Dos Palos* 8.25% 8.25% Siskiyou Merced Dos Rios 8.25% Mendocino Douglas 8.25% Trinity Douglas Flat 8.25% Calaveras Downey* Downieville 8.25% Sierra Doyle 8.25% Lassen Drytown 8.75% Amador Duarte* Dublin* 9.75% Alameda Ducor 8.75% Tulare Dulzura 8.75% San Diego Duncans Mills 9.00% Sonoma Dunlap 8.975% Fresno Dunnigan 8.25% Yolo Dunsmuir* 8.25% Siskyou Durham 8.25% Butte Dutch Flat 8.25% Placer E El Dorado % Eagle Mountain 8.75% Riverside Eagle Rock Eagleville 8.25% Modoc Earlimart 8.75% Tulare Earp 8.75% San Bernardino East Highlands 8.75% San Bernardino (Highland*) East Irvine 8.75% Orange (Irvine*) East Los Angeles East Lynwood (Lynwood*) East Nicolaus 8.25% Sutter East Palo Alto* 9.25% San Mateo East Porterville 8.75% Tulare East Rancho Dominguez East San Pedro Eastgate Easton 8.975% Fresno Eastside 8.75% San Bernardino Eastvale* 8.75% Riverside Echo Lake 8.25% El Dorado Echo Park Edgemont 8.75% Riverside (Moreno Valley*) Edgewood 8.25% Siskiyou Edison 8.25% Kern Edwards 8.25% Kern Edwards A.F.B. 8.25% Kern El Cajon* 9.75% San Diego El Centro* 8.75% Imperial El Cerrito* 10.25% Contra Costa El Dorado 8.25% El Dorado El Dorado Hills 8.25% El Dorado El Granada 9.25% San Mateo El Macero 8.25% Yolo El Modena 8.75% Orange El Monte* 10.25% Los Angeles El Nido 8.25% Merced El Portal 8.75% Mariposa El Segundo* El Sobrante 9.25% Contra Costa El Toro (Lake Forest*) 8.75% Orange El Toro M.C.A.S. 8.75% Orange El Verano 9.00% Sonoma El Viejo 8.375% Stanislaus Eldridge 9.00% Sonoma Elizabeth Lake Elk 8.25% Mendocino Elk Creek 8.25% Glenn Elk Grove* 8.75% Sacramento Elmira 8.375% Solano Elmwood 9.75% Alameda Elverta 8.75% Sacramento Emerald Hills (Redwood *) 9.25% San Mateo Emeryville* 9.75% Alameda Emigrant Gap 8.25% Placer Empire 8.375% Stanislaus Encinitas* 8.75% San Diego Encino Enterprise 8.25% Shasta Escalon* 8.75% San Joaquin Escondido* 8.75% San Diego Esparto 8.25% Yolo Essex 8.75% San Bernardino Etiwanda (Rancho Cucamonga*) 8.75% San Bernardino Page 8 California and Sales and Use Tax Rates n April 2011

11 Etna* 8.25% Siskiyou Ettersburg 8.25% Humboldt Eureka* 9.00% Humboldt Exeter* 8.75% Tulare F Fresno % Fair Oaks 8.75% Sacramento Fairfax* 9.00% Marin Fairfield* 8.375% Solano Fairmount 9.25% Contra Costa Fall River Mills 8.25% Shasta Fallbrook 8.75% San Diego Fallbrook 8.75% San Diego Junction Fallen Leaf 8.25% El Dorado Fallon 9.00% Marin Fancher 8.975% Fresno Farmersville* 9.25% Tulare Farmington 8.75% San Joaquin Fawnskin 8.75% San Bernardino Feather Falls 8.25% Butte Fellows 8.25% Kern Felton 9.00% Santa Cruz Fenner 8.75% San Bernardino Fernbridge 8.25% Humboldt (Fortuna*) Ferndale* 8.25% Humboldt Fiddletown 8.75% Amador Fields Landing 8.25% Humboldt Fig Garden 8.975% Fresno Village (Fresno*) Fillmore* 8.25% Ventura Finley 8.25% Lake Firebaugh* 8.975% Fresno Fish Camp 8.75% Mariposa Five Points 8.975% Fresno Flinn Springs 8.75% San Diego Flintridge (LaCanada/ Flintridge*) Florence Floriston 8.375% Nevada Flournoy 8.25% Tehama Folsom* 8.75% Sacramento Fontana* 8.75% San Bernardino Foothill Ranch 8.75% Orange Forbestown 8.25% Butte Forest Falls 8.75% San Bernardino Forest Glen 8.25% Trinity Forest Knolls 9.00% Marin Forest Park Forest Ranch 8.25% Butte Foresthill 8.25% Placer Forestville 9.00% Sonoma Forks of Salmon 8.25% Siskiyou Fort Bidwell 8.25% Modoc Fort Bragg* Fort Dick 8.75% 8.25% Mendocino Del Norte Fort Irwin 8.75% San Bernardino Fort Jones* 8.25% Siskiyou Fort Ord 8.25% Monterey (Seaside*) Fort Seward 8.25% Humboldt Fortuna* 8.25% Humboldt Foster * 9.25% San Mateo Fountain Valley* 8.75% Orange Fowler* 8.975% Fresno Frazier Park 8.25% Kern Freedom 9.00% Santa Cruz Freeport 8.75% Sacramento Freestone 9.00% Sonoma Fremont* 9.75% Alameda French Camp 8.75% San Joaquin French Gulch 8.25% Shasta Freshwater 8.25% Humboldt Fresno* 8.975% Fresno Friant 8.975% Fresno Friendly Valley (Santa Clarita*) Frontera 8.75% Riverside Fullerton* 8.75% Orange Fulton 9.00% Sonoma G Glenn 8.25% Galt* 9.25% Sacramento Garberville 8.25% Humboldt Garden Grove* 8.75% Orange Garden Valley 8.25% El Dorado Gardena* Garey 8.75% Santa Barbara Garnet 8.75% Riverside Gasquet 8.25% Del Norte Gaviota 8.75% Santa Barbara Gazelle 8.25% Siskiyou George A.F.B. 8.75% San Bernardino Georgetown 8.25% El Dorado Gerber 8.25% Tehama Geyserville 9.00% Sonoma Giant Forest 8.75% Tulare Gillman Hot 8.75% Riverside Springs Gilroy* 9.25% Santa Clara Glassell Park Glen Avon 8.75% Riverside Glen Ellen 9.00% Sonoma Glenburn 8.25% Shasta Glencoe 8.25% Calaveras Glendale* Glendora* Glenhaven 8.25% Lake Glenn 8.25% Glenn Glennville 8.25% Kern Gold River 8.75% Sacramento (Rancho Cordova*) Gold Run 8.25% Placer Golden Hills 8.25% Kern Goleta* 8.75% Santa Barbara Gonzales* 8.25% Monterey Goodyears Bar 8.25% Sierra Gorman Goshen 8.75% Tulare Government 9.75% Alameda Island Graeagle 8.25% Plumas Granada Hills Grand Terrace* 8.75% San Bernardino Granite Bay 8.25% Placer Grass Valley* 8.375% Nevada Graton 9.00% Sonoma Green Valley Green Valley 8.75% San Bernardino Lake Greenacres 8.25% Kern Greenbrae 9.00% Marin (Larkspur*) Greenfield* 8.25% Monterey Greenview 8.25% Siskiyou Greenville 8.25% Plumas Greenwood 8.25% El Dorado Grenada 8.25% Siskiyou Gridley* 8.25% Butte Grimes 8.25% Colusa Grizzly Flats 8.25% El Dorado Groveland 8.25% Tuolumne California and Sales and Use Tax Rates n April 2011 Page 9

12 Grover Beach* 8.75% San Luis Obispo Guadalupe* 8.75% Santa Barbara Gualala 8.25% Mendocino Guasti (Ontario*) 8.75% San Bernardino Guatay 8.75% San Diego Guerneville 9.00% Sonoma Guinda 8.25% Yolo Gustine* 8.75% Merced H Humboldt % Hacienda Heights Halcyon 8.25% San Luis Obispo Half Moon Bay* 9.25% San Mateo Hamilton A.F.B. 9.50% Marin (Novato*) Hamilton 8.25% Glenn Hanford* 8.25% Kings Happy Camp 8.25% Siskiyou Harbor Harmony 8.25% San Luis Obispo Harris 8.25% Humboldt Hat Creek 8.25% Shasta Hathaway Pines 8.25% Calaveras Havasu Lake 8.75% San Bernardino Hawaiian Gardens* Hawthorne* Hayfork 8.25% Trinity Hayward* 9.75% Alameda Hazard Healdsburg* 9.00% Sonoma Heber 8.75% Imperial Helena 8.25% Trinity Helendale 8.75% San Bernardino Helm 8.975% Fresno Hemet* 8.75% Riverside Herald 8.75% Sacramento Hercules* 9.25% Contra Costa Herlong 8.25% Lassen Hermosa Beach* Herndon 8.975% Fresno Hesperia* 8.75% San Bernardino Heyer 9.75% Alameda Hickman 8.375% Stanislaus Hidden Hills* Highgrove 8.75% Riverside Highland Park Highland* 8.75% San Bernardino Highway 8.975% Fresno (Fresno*) Hillcrest 8.75% San Diego (San Diego*) Hillsborough* 9.25% San Mateo Hillsdale 9.50% San Mateo (San Mateo*) Hilmar 8.25% Merced Hilt 8.25% Siskiyou Hinkley 8.75% San Bernardino Hobergs 8.25% Lake Hollister* 9.25% San Benito Hollywood Holmes 8.25% Humboldt Holt 8.75% San Joaquin Holtville* 8.75% Imperial Holy 9.25% Santa Clara Homeland 8.75% Riverside Homestead 8.25% Kern Homestead 8.75% Riverside Homewood 8.25% Placer Honby Honeydew 8.25% Humboldt Hood 8.75% Sacramento Hoopa 8.25% Humboldt Hope Valley 8.25% Alpine (Forest Camp) Hopland 8.25% Mendocino Hornbrook 8.25% Siskiyou Hornitos 8.75% Mariposa Horse Creek 8.25% Siskiyou Horse Lake 8.25% Lassen Hughson* 8.375% Stanislaus Hume 8.975% Fresno Huntington 8.75% Orange Huntington Beach* 8.75% Orange Huntington Lake 8.975% Fresno Huntington Park* Huron* 8.975% Fresno Hyampom 8.25% Trinity Hyde Park Hydesville 8.25% Humboldt Imperial % Inyo 8.75% I Idria 8.25% San Benito Idyllwild 8.75% Riverside Ignacio 9.50% Marin (Novato*) Igo 8.25% Shasta Imola (Napa*) 8.75% Napa Imperial Beach* 8.75% San Diego Imperial* 8.75% Imperial Independence 8.75% Inyo Indian Wells* 8.75% Riverside Indio* 8.75% Riverside Industry* Inglewood* 10.25% Los Angeles Inverness 9.00% Marin Inyo 8.75% Inyo Inyokern 8.25% Kern Ione* 8.75% Amador Iowa Hill 8.25% Placer Irvine* 8.75% Orange Irwindale* Isla Vista 8.75% Santa Barbara Island Mountain 8.25% Trinity Isleton* 8.75% Sacramento Ivanhoe 8.75% Tulare Ivanpah 8.75% San Bernardino J Jackson* 8.75% Amador Jacumba 8.75% San Diego Jamacha 8.75% San Diego Jamestown 8.25% Tuolumne Jamul 8.75% San Diego Janesville 8.25% Lassen Jenner 9.00% Sonoma Johannesburg 8.25% Kern Johnsondale 8.75% Tulare Johnstonville 8.25% Lassen Johnstown 8.75% San Diego Jolon 8.25% Monterey Joshua Tree 8.75% San Bernardino Julian 8.75% San Diego Junction 8.25% Trinity June Lake 8.25% Mono Juniper 8.25% Lassen Page 10 California and Sales and Use Tax Rates n April 2011

13 K Kern % Kings 8.25% Kagel Canyon Kaweah 8.75% Tulare Keddie 8.25% Plumas Keeler 8.75% Inyo Keene 8.25% Kern Kelsey 8.25% El Dorado Kelseyville 8.25% Lake Kelso 8.75% San Bernardino Kensington 9.25% Contra Costa Kentfield 9.00% Marin Kenwood 9.00% Sonoma Kerman* 8.975% Fresno Kernville 8.25% Kern Keswick 8.25% Shasta Kettleman 8.25% Kings Keyes 8.375% Stanislaus King * 8.25% Monterey Kings Beach 8.25% Placer Kings Canyon National Park 8.75% Tulare Kingsburg* 8.975% Fresno Kinyon 8.25% Siskiyou Kirkwood 8.25% Alpine Kit Carson 8.75% Amador Klamath 8.25% Del Norte Klamath River 8.25% Siskiyou Kneeland 8.25% Humboldt Knights Ferry 8.375% Stanislaus Knights Landing 8.25% Yolo Knightsen 9.25% Contra Costa Korbel 8.25% Humboldt Korbel 9.00% Sonoma Kyburz 8.25% El Dorado L Lake % Lassen 8.25% Los Angeles % L.A. Airport La Canada- Flintridge* La Crescenta La Cresta Village 8.25% Kern La Grange 8.375% Stanislaus La Habra Heights* La Habra* 9.25% Orange La Honda 9.25% San Mateo La Jolla 8.75% San Diego (San Diego*) La Mesa* 9.50% San Diego La Mirada* La Palma* 8.75% Orange La Porte 8.25% Plumas La Puente* La Quinta* 8.75% Riverside La Selva Beach 9.00% Santa Cruz La Verne* La Vina Ladera 9.25% San Mateo Ladera Heights Ladera Ranch 8.75% Orange Lafayette* 9.25% Contra Costa Laguna Beach* 8.75% Orange Laguna Hills* 8.75% Orange Laguna Niguel* 8.75% Orange Laguna Woods* 8.75% Orange Lagunitas 9.00% Marin Lake Alpine 8.25% Alpine Lake Arrowhead 8.75% San Bernardino Lake 8.25% Modoc Lake 8.375% Nevada Lake Elsinore* 8.75% Riverside Lake Forest* 8.75% Orange Lake Hughes Lake Isabella 8.25% Kern Lake Los Angeles Lake Mary 8.25% Mono Lake 8.75% San Diego San Marcos Lake Shastina 8.25% Siskiyou Lake Sherwood 8.25% Ventura Lakehead 8.25% Shasta Lakeport* 8.75% Lake Lakeshore 8.975% Fresno Lakeside 8.75% San Diego Lakeview 8.75% Riverside Lakeview Terrace Lakewood* Lamont 8.25% Kern Lancaster* Landers 8.75% San Bernardino Landscape 9.75% Alameda Lang Larkfield 9.00% Sonoma Larkspur* 9.00% Marin Larwin Plaza 8.375% Solano Lathrop* 8.75% San Joaquin Laton 8.975% Fresno Lawndale* Laws 8.75% Inyo Laytonville 8.25% Mendocino Le Grand 8.25% Merced (Also Legrand) Lebec 8.25% Kern Lee Vining 8.25% Mono Leggett 8.25% Mendocino Leisure World 8.75% Orange Leisure World 8.75% Orange (Seal Beach*) Lemon Grove* 8.75% San Diego Lemoncove 8.75% Tulare Lemoore* 8.25% Kings Lennox Lenwood 8.75% San Bernardino Leona Valley Leucadia 8.75% San Diego (Encinitas*) Lewiston 8.25% Trinity Liberty Farms 8.375% Solano Likely 8.25% Modoc Lincoln Acres 8.75% San Diego Lincoln Heights Lincoln Village 8.75% San Joaquin Lincoln* 8.25% Placer Linda 8.25% Yuba Linden 8.75% San Joaquin Lindsay* 8.75% Tulare Linnell 8.75% Tulare Litchfield 8.25% Lassen Little Lake 8.75% Inyo Little Norway 8.25% El Dorado Little Valley 8.25% Lassen Littleriver 8.25% Mendocino Littlerock (Also Little Rock) California and Sales and Use Tax Rates n April 2011 Page 11

14 Live Oak* 8.25% Sutter Livermore* 9.75% Alameda Livingston* 8.25% Merced Llano Loch Lomond 8.25% Lake Locke 8.75% Sacramento Lockeford 8.75% San Joaquin Lockheed 9.00% Santa Cruz Lockwood 8.25% Monterey Lodi* 8.75% San Joaquin Loleta 8.25% Humboldt Loma Linda* 8.75% San Bernardino Loma Mar 9.25% San Mateo Loma Rica 8.25% Yuba Lomita* Lompoc* 8.75% Santa Barbara London 8.75% Tulare Lone Pine 8.75% Inyo Long Barn 8.25% Tuolumne Long Beach* Longview Lookout 8.25% Modoc Loomis* 8.25% Placer Lorre Estates 9.25% Santa Clara Los Alamitos* 8.75% Orange Los Alamos 8.75% Santa Barbara Los Altos Hills* 9.25% Santa Clara Los Altos* 9.25% Santa Clara Los Angeles* Los Banos* 8.75% Merced Los Gatos* 9.25% Santa Clara Los Molinos 8.25% Tehama Los Nietos Los Olivos 8.75% Santa Barbara Los Osos 8.25% San Luis Obispo Los Padres 8.25% San Luis Obispo Los Serranos 8.75% San Bernardino (Chino Hills*) Lost Hills 8.25% Kern Lost Lake 8.75% Riverside Lotus 8.25% El Dorado Lower Lake 8.25% Lake Loyalton* 8.25% Sierra Lucerne 8.25% Lake Lucerne Valley 8.75% San Bernardino Lucia 8.25% Monterey Ludlow 8.75% San Bernardino Lugo Lynwood* Lytle Creek 8.75% San Bernardino M Madera 8.75% Marin % Mariposa 8.75% Mendocino % Merced % Modoc 8.25% Mono % Monterey % Macdoel 8.25% Siskiyou Maclay Mad River 8.25% Trinity Madeline 8.25% Lassen Madera* 8.75% Madera Madison 8.25% Yolo Magalia 8.25% Butte Malaga 8.975% Fresno Malibu* Mammoth 8.75% Mono Lakes* Manhattan Beach* Manteca* 9.25% San Joaquin Manton 8.25% Tehama Manzanita Lake 8.25% Shasta Mar Vista Marcelina March A.F.B. 8.75% Riverside Mare Island 8.375% Solano (Vallejo*) Maricopa* 8.25% Kern Marin 9.00% Marin Marina Del Rey Marina* 9.25% Monterey Marine Corps 8.75% San Bernardino (Twentynine Palms) Mariner 8.75% Orange Mariposa 8.75% Mariposa Markleeville 8.25% Alpine Marsh Manor 9.25% San Mateo Marshall 9.00% Marin Martell 8.75% Amador Martinez* 9.25% Contra Costa Marysville* 8.25% Yuba Mather 8.25% Tuolumne Mather 8.75% Sacramento Maxwell 8.25% Colusa Maywood* McArthur 8.25% Shasta McClellan 8.75% Sacramento McCloud 8.25% Siskiyou McFarland* 8.25% Kern McKinleyville 8.25% Humboldt McKittrick 8.25% Kern Mead Valley 8.75% Riverside Meadow Valley 8.25% Plumas Meadow Vista 8.25% Placer Meadowbrook 8.75% Riverside Mecca 8.75% Riverside Meeks Bay 8.25% El Dorado Meiners Oaks 8.25% Ventura Mendocino 8.25% Mendocino Mendota* 8.975% Fresno Menifee 8.75% Riverside Menlo Park* 9.25% San Mateo Mentone 8.75% San Bernardino Merced* 8.75% Merced Meridian 8.25% Sutter Mettler 8.25% Kern Meyers 8.25% El Dorado Middletown 8.25% Lake Midland 8.75% Riverside Midpines 8.75% Mariposa Midway 8.75% Orange Milford 8.25% Lassen Mill Creek 8.25% Tehama Mill Valley* 9.00% Marin Millbrae* 9.25% San Mateo Millville 8.25% Shasta Milpitas* 9.25% Santa Clara Mineral 8.25% Tehama Mineral King 8.75% Tulare Mint Canyon Mira Loma 8.75% Riverside Mira Vista 9.25% Contra Costa Miracle 8.25% Kern Hot Springs Miramar (San Diego*) 8.75% San Diego Miramonte 8.975% Fresno Miranda 8.25% Humboldt Mission Hills Mission Viejo* 8.75% Orange Mi-Wuk Village 8.25% Tuolumne Moccasin 8.25% Tuolumne Modesto* 8.375% Stanislaus Moffett Field 9.25% Santa Clara Mojave 8.25% Kern Mokelumne Hill 8.25% Calaveras Page 12 California and Sales and Use Tax Rates n April 2011

15 Monarch Beach 8.75% Orange (Dana Point*) Moneta Mono 8.975% Fresno Hot Springs Mono Lake 8.25% Mono Monolith 8.25% Kern Monrovia* Monta Vista 9.25% Santa Clara Montague* 8.25% Siskiyou Montalvo 8.25% Ventura (Ventura*) Montara 9.25% San Mateo Montclair* 9.00% San Bernardino Monte Rio 9.00% Sonoma Monte Sereno* 9.25% Santa Clara Montebello* Montecito 8.75% Santa Barbara Monterey Bay Academy 9.00% Santa Cruz Monterey Park* Monterey* 8.25% Monterey Montgomery 8.25% Shasta Creek Montrose Mooney 8.75% Tulare Moonridge 8.75% San Bernardino Moorpark* 8.25% Ventura Moraga* 9.25% Contra Costa Moreno Valley* 8.75% Riverside Morgan Hill* 9.25% Santa Clara Morongo Valley 8.75% San Bernardino Morro Bay* 8.75% San Luis Obispo Morro Plaza 8.25% San Luis Obispo Moss Beach 9.25% San Mateo Moss Landing 8.25% Monterey Mount Hamilton 9.25% Santa Clara Mount Hebron 8.25% Siskiyou Mount Hermon 9.00% Santa Cruz Mount Laguna 8.75% San Diego Mount Shasta* 8.25% Siskiyou Mount Wilson Mountain Center 8.75% Riverside Mountain Mesa 8.25% Kern Mountain Pass 8.75% San Bernardino Mountain Ranch 8.25% Calaveras Mountain View* 9.25% Santa Clara Mt. Aukum 8.25% El Dorado Mt. Baldy 8.75% San Bernardino Murphys 8.25% Calaveras Murrieta* 8.75% Riverside Muscoy 8.75% San Bernardino Myers Flat 8.25% Humboldt N Napa 8.75% Nevada % Napa* 8.75% Napa Naples Nashville 8.25% El Dorado National 9.75% San Diego * Naval (Port 8.75% Ventura Hueneme*) Naval (San Diego*) 8.75% San Diego Naval Air Station 9.75% Alameda (Alameda*) Naval Air Station 8.75% San Diego (Coronado*) Naval Air Station 8.25% Kings (Lemoore*) Naval Hospital 9.75% Alameda (Oakland*) Naval Hospital 8.75% San Diego (San Diego*) Naval Supply 9.75% Alameda Center (Oakland*) Naval Training 8.75% San Diego Center (San Diego*) Navarro 8.25% Mendocino Needles* 8.75% San Bernardino Nelson 8.25% Butte Nevada 8.875% Nevada * New Almaden 9.25% Santa Clara New Cuyama 8.75% Santa Barbara New Idria 8.25% San Benito Newark* 9.75% Alameda Newberry 8.75% San Bernardino Newberry 8.75% San Bernardino Springs Newbury Park 8.25% Ventura (Thousand Oaks*) Newcastle 8.25% Placer Newhall (Santa Clarita*) Newman* 8.375% Stanislaus Newport Beach* 8.75% Orange Nicasio 9.00% Marin Nice 8.25% Lake Nicolaus 8.25% Sutter Niland 8.75% Imperial Nipomo 8.25% San Luis Obispo Nipton 8.75% San Bernardino Norco* 8.75% Riverside Norden 8.375% Nevada North Edwards 8.25% Kern North Fork 8.75% Madera North Gardena North Highlands 8.75% Sacramento North Hills North Hollywood North Palm Springs 8.75% Riverside North San Juan 8.375% Nevada North Shore 8.75% Riverside Northridge Norton A.F.B. 9.00% San Bernardino (San Bernardino*) Norwalk* Novato* 9.50% Marin Nubieber 8.25% Lassen Nuevo 8.75% Riverside Nyeland Acres 8.25% Ventura O Orange % Oak Park 8.25% Ventura Oak Run 8.25% Shasta Oak View 8.25% Ventura Oakdale* 8.375% Stanislaus Oakhurst 8.75% Madera Oakland* 9.75% Alameda Oakley* 9.25% Contra Costa Oakville 8.75% Napa Oasis 8.75% Riverside Oban O Brien 8.25% Shasta Occidental 9.00% Sonoma Oceano 8.25% San Luis Obispo Oceanside* 8.75% San Diego Ocotillo 8.75% Imperial Ocotillo Wells 8.75% San Diego California and Sales and Use Tax Rates n April 2011 Page 13

16 Oildale 8.25% Kern Ojai* 8.25% Ventura Olancha 8.75% Inyo Old Station 8.25% Shasta Olema 9.00% Marin Olinda 8.25% Shasta Olive View Olivehurst 8.25% Yuba Olivenhain 8.75% San Diego (Encinitas*) Olympic Valley 8.25% Placer Omo Ranch 8.25% El Dorado O Neals 8.75% Madera Ono 8.25% Shasta Ontario* 8.75% San Bernardino Onyx 8.25% Kern Opal Cliffs 9.00% Santa Cruz Orange Cove* 8.975% Fresno Orange* 8.75% Orange Orangevale 8.75% Sacramento Orcutt 8.75% Santa Barbara Ordbend 8.25% Glenn Oregon House 8.25% Yuba Orick 8.25% Humboldt Orinda* 9.25% Contra Costa Orland* 8.25% Glenn Orleans 8.25% Humboldt Oro Grande 8.75% San Bernardino Orosi 8.75% Tulare Oroville* 8.25% Butte Otay 8.75% San Diego (Chula Vista*) Oxnard* 8.75% Ventura P Placer 8.25% Plumas 8.25% Pacheco 9.25% Contra Costa Pacific Grove* 9.25% Monterey Pacific House 8.25% El Dorado Pacific Palisades Pacifica* 9.25% San Mateo Pacoima Paicines 8.25% San Benito Pajaro 8.25% Monterey Pala 8.75% San Diego Palermo 8.25% Butte Pallett Palm 8.75% Riverside Palm 8.75% San Diego (San Diego*) Palm Desert* 8.75% Riverside Palm Springs* 8.75% Riverside Palmdale* Palo Alto* 9.25% Santa Clara Palo Cedro 8.25% Shasta Palo Verde 8.75% Imperial Palomar 8.75% San Diego Mountain Palos Verdes Estates* Palos Verdes/ Peninsula Panorama Paradise* 8.25% Butte Paramount* Parker Dam 8.75% San Bernardino Parkfield 8.25% Monterey Parlier* 8.975% Fresno Pasadena* Paskenta 8.25% Tehama Paso Robles* 8.25% San Luis Obispo Patterson* 8.375% Stanislaus Patton 8.75% San Bernardino Pauma Valley 8.75% San Diego Paynes Creek 8.25% Tehama Pearblossom Pearland Pebble Beach 8.25% Monterey Pedley 8.75% Riverside Peninsula 8.25% Plumas Village Penn Valley 8.375% Nevada Penngrove 9.00% Sonoma Penryn 8.25% Placer Pepperwood 8.25% Humboldt Permanente 9.25% Santa Clara Perris* 8.75% Riverside Perry (Whittier*) Pescadero 9.25% San Mateo Petaluma* 9.00% Sonoma Petrolia 8.25% Humboldt Phelan 8.75% San Bernardino Phillipsville 8.25% Humboldt Philo 8.25% Mendocino Pico Rivera* 10.75% Los Angeles Piedmont* 9.75% Alameda Piedra 8.975% Fresno Piercy 8.25% Mendocino Pilot Hill 8.25% El Dorado Pine Grove 8.75% Amador Pine Valley 8.75% San Diego Pinecrest 8.25% Tuolumne Pinedale 8.975% Fresno (Fresno*) Pinetree Pinole* 9.75% Contra Costa Pinon Hills 8.75% San Bernardino Pioneer 8.75% Amador Pioneertown 8.75% San Bernardino Piru 8.25% Ventura Pismo Beach* 8.75% San Luis Obispo Pittsburg* 9.25% Contra Costa Pixley 8.75% Tulare Placentia* 8.75% Orange Placerville* 8.75% El Dorado Plainview 8.75% Tulare Planada 8.25% Merced Plaster 8.75% Imperial Platina 8.25% Shasta Playa Del Rey Pleasant Grove 8.25% Sutter Pleasant Hill* 9.25% Contra Costa Pleasanton* 9.75% Alameda Plymouth* 8.75% Amador Point Arena* 8.75% Mendocino Point Mugu 8.25% Ventura Point Pittsburg 9.25% Contra Costa (Pittsburg*) Point Reyes 9.00% Marin Station Pollock Pines 8.25% El Dorado Pomona* Pond 8.25% Kern Pondosa 8.25% Siskiyou Pope Valley 8.75% Napa Poplar 8.75% Tulare Port Costa 9.25% Contra Costa Port Hueneme* 8.75% Ventura Porter Ranch Porterville* 9.25% Tulare Portola Valley* 9.25% San Mateo Portola* 8.25% Plumas Portuguese Page 14 California and Sales and Use Tax Rates n April 2011

17 Bend (Rancho Palos Verdes*) Posey 8.75% Tulare Potrero 8.75% San Diego Potter Valley 8.25% Mendocino Poway* 8.75% San Diego Prather 8.975% Fresno Presidio (San 9.50% San Francisco Francisco*) Presidio of 8.25% Monterey Monterey (Monterey*) Priest Valley 8.25% Monterey Princeton 8.25% Colusa Proberta 8.25% Tehama Project 8.25% Shasta Prunedale 8.25% Monterey Pt. Dume Pulga 8.25% Butte Pumpkin Center 8.25% Kern Q Quail Valley 8.75% Riverside Quartz Hill Quincy 8.25% Plumas R Riverside % Rackerby 8.25% Yuba Rail Road Flat 8.25% Calaveras Rainbow 8.75% San Diego Raisin 8.975% Fresno Ramona 8.75% San Diego Ranchita 8.75% San Diego Rancho 8.75% San Diego Bernardo (San Diego*) Rancho 8.75% Riverside California Rancho 8.75% Sacramento Cordova* Rancho 8.75% San Bernardino Cucamonga* Rancho Dominguez Rancho Mirage* 8.75% Riverside Rancho Murieta 8.75% Sacramento Rancho Palos Verdes* Rancho Park Rancho 8.75% San Diego Santa Fe Rancho Santa 8.75% Orange Margarita* Randsburg 8.25% Kern Ravendale 8.25% Lassen Ravenna Raymond 8.75% Madera Red Bluff* 8.25% Tehama Red Mountain 8.75% San Bernardino Red Top 8.75% Madera Redcrest 8.25% Humboldt Redding* 8.25% Shasta Redlands* 8.75% San Bernardino Redondo Beach* Redway 8.25% Humboldt Redwood * 9.25% San Mateo Redwood Estates 9.25% Santa Clara Redwood Valley 8.25% Mendocino Reedley* 9.475% Fresno Refugio Beach 8.75% Santa Barbara Represa 8.75% Sacramento (Folsom Prison) Requa 8.25% Del Norte Rescue 8.25% El Dorado Reseda Rheem Valley 9.25% Contra Costa (Moraga*) Rialto* 8.75% San Bernardino Richardson 8.25% Humboldt Grove Richardson 8.25% Butte Springs Richfield 8.25% Tehama Richgrove 8.75% Tulare Richmond* 9.75% Contra Costa Richvale 8.25% Butte Ridgecrest* 8.25% Kern Rimforest 8.75% San Bernardino Rimpau Rio Bravo 8.25% Kern (Bakersfield*) Rio Dell* 8.25% Humboldt Rio Linda 8.75% Sacramento Rio Nido 9.00% Sonoma Rio Oso 8.25% Sutter Rio Vista* 8.375% Solano Ripley 8.75% Riverside Ripon* 8.75% San Joaquin River Pines 8.75% Amador Riverbank* 8.375% Stanislaus Riverdale 8.975% Fresno Riverside* 8.75% Riverside Robbins 8.25% Sutter Rocklin* 8.25% Placer Rodeo 9.25% Contra Costa Rohnert Park* 9.50% Sonoma Rohnerville 8.25% Humboldt Rolling Hills Estates* Rolling Hills* Romoland 8.75% Riverside Rosamond 8.25% Kern Rose Bowl (Pasadena*) Roseland 9.00% Sonoma Rosemead* Roseville* 8.25% Placer Ross* 9.00% Marin Rossmoor 8.75% Orange Rough and 8.375% Nevada Ready Round Mountain 8.25% Shasta Rowland Heights Royal Oaks 8.25% Monterey Rubidoux 8.75% Riverside Ruby Valley 8.25% Humboldt Rumsey 8.25% Yolo Running Springs 8.75% San Bernardino Ruth 8.25% Trinity Rutherford 8.75% Napa Ryde 8.75% Sacramento S Sacramento % San Benito % San 8.75% Bernardino + San Diego % San Francisco 9.50% San Joaquin % San Luis Obispo % San Mateo % California and Sales and Use Tax Rates n April 2011 Page 15