Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Transactions And Use Tax Law

District Taxes, Rates, and Effective/End Dates

Tax Area District Name and Initials Rate Effective Date End Date
Alameda County Alameda County Transportation Improvement Authority (ACTI) 0.50% 04/01/02 03/31/22
Bay Area Rapid Transit District (BART) 0.50% 04/01/70
Alameda County Essential Health Care Services Transactions & Use Tax (ACHC) 0.50% 07/01/04 06/30/19
(San Leandro city only City of San Leandro Transactions and Use Tax (SLGF) 0.25% 04/01/11 03/31/18
(Union city only) City of Union City Transactions and Use Tax (UCGF) 0.50% 04/01/11 03/31/15
(Albany city only) City of Albany Transactions and Use Tax (ALBG) 0.50% 04/01/13 03/31/21
Amador County Amador County Fire Protection & Emergency Medical Services Transaction & Uses Tax (AMCG) 0.50% 04/01/09
Colusa County
(Williams city only) City of Williams Transactions and Use Tax Ordinance (WLMS) 0.50% 04/01/07 deletion
Contra Costa County Contra Costa Transportation Authority (CCTA) 0.50% 04/01/89 03/31/34
Bay Area Rapid Transit District (BART) 0.50% 04/01/70
(Richmond city only) City of Richmond Transactions and Use Tax (RMGT) 0.50% 04/01/05
(Pinole city only) City of Pinole Transactions and Use Tax (PNLE) 0.50% 04/01/07
(El Cerrito city only) City of El Cerrito Street Improvement Transactions and Use Tax deletion(ECSI) 0.50% 07/01/08
City of El Cerrito Transactions and Use Tax (ELCT) 0.50% 04/01/11 03/31/18
(Concord city only) City of Concord Transactions and Use Tax (CNCD) 0.50% 04/01/11 03/31/16
(Hercules city only) City of Hercules Temporary Transactions & Use Tax (HTGT) 0.50% 10/01/12 09/30/16
(Pittsburg city only) City of Pittsburg Preservation of Citywide Ser. Temp Trans & Use Tax (PPTG) 0.50%b 10/01/12 09/30/17
(San Pablo city only) City of San Pablo Transactions & Use Tax (SPGT) 0.50%b 10/01/12 09/30/17
(Moraga city only) City of Moraga Transactions & Use Tax (MGAG) 1.00% 04/01/13 03/31/33
(Orinda city only) City of Orinda Transactions & Use Tax (ORGT) 0.50% 04/01/13 03/31/23
El Dorado County
(Placerville city only) City of Placerville Public Safety Transactions and Use Tax (PLPS) 0.25% 04/01/99
(South Lake Tahoe only) City of South Lake Tahoe Transactions and Use Tax (SLTG) 0.50% 04/01/05
City of Placerville Special Transactions and Use Tax (PLST) 0.25% 04/01/11 03/31/41
Fresno County Fresno County Transportation Authority (FCTA) 0.50% 07/01/87 06/30/27
Fresno County Public Library Transactions and Use Tax (FCPL) 0.125% 04/01/99 03/31/deletion29
Fresno County Zoo Authority (FCZA) 0.10% 04/01/05 03/31/15
(Selma city only) City of Selma Public Safety Transactions and Use Tax (SLMA) 0.50% 04/01/08
(Reedley city only) City of Reedley Public Safety Transactions and Use Tax (RDPS) 0.50% 07/01/08
(Sanger city only) City of Sanger Public Safety Transactions and Use Tax (SGPS) 0.75% 07/01/08 06/30/18
Humboldt County
(Arcata city only) City of Arcata Transactions and Use Tax (ARGF) 0.75% 04/01/09 03/31/29
(Trinidad city only) City of Trinidad Transactions and Use Tax (TRGF) 0.75% 04/01/09 03/31/deletion17
(Eureka city only) City of Eureka Transactions and Use Tax (ERKA) 0.25% 04/01/09
City of Eureka Supplemental Transactions and Use Tax (ERST) 0.50% 04/01/11 03/31/16
Imperial County Imperial County Local Transportation Authority (IMTA) 0.50% 04/01/90 03/31/50
City of Calexico General Fund Transactions and Use Tax (CXGF) 0.50% 10/01/10 09/30/30
Inyo County Inyo County Rural Counties Transactions and Use Tax (INRC) 0.50% 10/01/88
Kern County
(Delano city only) City of Delano Transactions and Use Tax (DLNO) 1.00% 04/01/08 03/31/18
(Arvin city only) City of Arvin Transactions and Use Tax (ARVN) 1.00% 04/01/09
Lake County
(Clearlake city only) City of Clearlake Public Safety Transactions and Use Tax (CLPS) 0.50% 07/01/95
(Lakeport city only) City of Lakeport Transactions and Use Tax (LPGT) 0.50% 04/01/05
Los Angeles County Los Angeles County Transportation Commission (LATC) 0.50% 04/01/91
Los Angeles County Transportation Commission (LACT) 0.50% 07/01/82
Los Angeles County Metro Transportation Authority (LAMT) 0.50% 07/01/09 06/30/39
(Inglewood city only) City of Inglewood Vital City Services Transactions and Use Tax (IGWD) 0.50% 04/01/07
(Avalon city only) City of Avalon Municipal Hospital and Clinic Tax (AMHC) 0.50% 10/01/00
(South Gate city only) City of South Gate Transactions and Use Tax (SGTE) 1.00% 10/01/08
(El Monte city only) City of El Monte Transactions and Use Tax (EMGF) 0.50% 04/01/11  
City of So. El Monte Vital City Services Protection Transactions and Use Tax (SEMT) 0.50% 04/01/11
(Pico Rivera city only) City of Pico Rivera Transactions and Use Tax (PCRV) 1.00% 04/01/09
(Santa Monica city only) City of Santa Monica Transactions and Use Tax (STMA) 0.50% 04/01/11
(Culver City city only) City of Culver City Essential City Services Transactions and Use Tax (CLEG) 0.50% 04/01/13 03/31/23
(Commerce city only) City of Commerce Transactions and Use Tax (CMMG) 0.50% 04/01/13
(La Mirada city only) City of La Mirada Transactions and Use Tax (LMGT) 1.00% 04/01/13 03/31/18
Madera County Madera County 2006 Transportation Authority (MCTC) 0.50% 04/01/07 03/31/27
Marin County Transportation Authority of Marin County (TAMC) 0.50% 04/01/05 03/31/25
Marin Parks/Open Space/Farmland Preservation Trans and Use Tax (MPSF) 0.25% 04/01/13 03/31/22
Sonoma Marin Area Rail Transportation Authority (SMRT) 0.25% 04/01/09 03/31/29
(San Rafael city only) San Rafael Transactions and Use Tax (RFEL) 0.50% 04/01/06 03/31/16
City of Novato Transactions and Use Tax (NOVT) 0.50% 04/01/11 03/31/16
Mariposa County Mariposa County Healthcare Transactions and Use Tax (MCHC) 0.50% 04/01/05 03/31/25
Mendocino County Mendocino Library Special Transactions and use Tax 0.125% 04/01/12 03/31/28
(Willits city only) City of Willits Transactions and Use Tax (WCRS) 0.50% 10/01/03
(Point Arena city only) City of Point Arena Transactions and Use Tax (PARS) 0.50% 04/01/04
(Fort Bragg city only) City of Fort Bragg Maintain City Streets Transactions and Use Tax (FBCS) 0.50% 01/01/05 12/31/14
City of Fort Bragg CV Starr Center Trans and Use Tax 0.50% 07/01/12
(Ukiah city only) City of Ukiah Transactions and Use Tax (UKGT) 0.50% 10/01/05 09/30/15
Merced County
(Los Banos city only) City of Los Banos Public Safety Transactions and Use Tax (LBPS) 0.50% 04/01/05
(Merced city only) City of Merced Transactions and Use Tax (MRCD) 0.50% 04/01/06 03/31/26
(Gustine city only) City of Gustine Community Enhancement to Services Transactions and Use Tax (GSTG) 0.50% 04/01/10
Mono County
Mammoth Lakes city only) City of Mammoth Lakes Parks, Recreation and Trails Transactions and Use Tax (MLPR) 0.50% 10/01/08
Monterey County
(Sand City only) City of Sand City General Purpose Transactions and Use Tax (SAND) 0.50% 04/01/05
(Salinas city only) City of Salinas deletionTransactions and Use Tax (SLNS) 0.50% 04/01/06 deletion
(Del Rey Oaks
city only)
City of Del Rey Oaks Transactions and Use Tax (DLRY) 1.00% 04/01/07 03/31/deletion17
(Seaside city only) City of Seaside Transactions and Use Tax (SEAS) 1.00% 07/01/08
(Pacific Grove city only) City of Pacific Grove Transactions and Use Tax (PGRV) 1.00% 10/01/08
(Marina city only) City of Marina Transactions and Use Tax (MRNA) 1.00% 04/01/11 03/31/16
(Soledad city only) City of Soledad Temporary Emergency Transactions and Use Tax (STEG) 1.00% 10/01/12 09/30/17
(Greenfield city only) City of Greenfield Transactions and Use Tax (GFGT) 1.00% 10/01/12 09/30/17
(Carmel city only) City of Carmel-by-the-Sea Trans and Use Tax (CBSG) 1.00% 04/01/13 03/31/23
Napa County Napa County Flood Protection Authority
Tax (NCFP)
0.50% 07/01/98 06/30/18
Nevada County Nevada County Public Library Transactions and Use Tax (NVPL) 0.125% 10/01/98 09/30/18
(Truckee city only) Town of Truckee Road Maintenance Transactions and Use Tax (TRSR) 0.50% 10/01/98 12/31/28
(Nevada City city only) City of Nevada City Street Improvements Transactions and Use Tax (NVSI) 0.50% 04/01/07 03/31/23
City of Nevada City Transactions and Use Tax (NVGT) 0.375% 04/01/13 03/31/18
(Grass Valley city only) City of Grass Valley Transactions and Use Tax (GVGT) 0.50% 04/01/13 03/31/23
Orange County Orange County Local Transportation Authority (OCTA) 0.50% 04/01/91 03/31/11
(La Habra city only) City of La Habra Transactions and
Use Tax (LHBR)
0.50% 04/01/09 12/31/28
Riverside County Riverside County Transportation Commission (RCTC) 0.50% 07/01/89 06/30/39
(Cathedral City city only) City of Cathedral City Transactions and Use Tax (CCGT) 1.00% 10/01/10 09/30/15
(Palm Springs city only) City of Palm Springs City Transactions and Use Tax (PSGT) 1.00% 04/01/12
Sacramento County Sacramento Transportation Authority (STAT) 0.50% 04/01/89 03/31/39
(Galt city only) City of Galt Public Safety Transactions and Use Tax (GLTS) 0.50% 04/01/09
(Sacramento city only) City of Sacramento Transactions and Use Tax (SACG) 0.50% 04/01/13 03/31/19
San Benito County
(San Juan Bautista only) City of San Juan Bautista Transactions and Use Tax (SJBG) 0.75% 04/01/05
(Hollister city only) City of Hollister Transactions and Use Tax (HLST) 1.00% 04/01/08 03/31/deletion18
San Bernardino County San Bernardino County Transportation Authority (SBER) 0.50% 04/01/90 03/31/40
(Montclair city only) City of Montclair Transactions and Use Tax (MTGR) 0.25% 04/01/05
(San Bernardino
city only)
City of San Bernardino Transactions
and Use Tax (SBRN)
0.25% 04/01/07 03/31/22
San Diego County San Diego County Regional Transportation Commission (SDTC) 0.50% 04/01/88 03/31/48
(El Cajon city only) City of El Cajon Public Safety Facilities Transactions and Use Tax (ECPS) 0.50% 04/01/05 03/31/15
(National City only) City of National City Transactions and Use Tax (NCGT) 1.00% 10/01/06 09/30/16
(Vista city only) City of Vista Transactions and Use Tax (VSTA) 0.50% 04/01/07 03/31/37
(El Cajon city only) City of El Cajon Service Preservation Transactions and Use Tax (ECGF) 0.50% 04/01/09 03/31/29
(La Mesa city only) City of La Mesa Tranactions and Use Tax (LMSA) 0.75% 04/01/09 03/31/29
San Francisco City and County San Francisco County Public Finance Authority (SFPF) 0.25% 10/01/93
San Francisco County Transportation Authority (SFTA) 0.50% 04/01/90
Bay Area Rapid Transit (BART) 0.50% 04/01/70
San Joaquin County San Joaquin Transportation Authority (SJTA) 0.50% 04/01/91 03/31/41
(Stockton city only) City of Stockton Public Safety Transactions and Use Tax (SPFG) 0.25% 04/01/05
(Manteca city only) City of Manteca Public Safety Transactions and Use Tax (MTPS) 0.50% 04/01/07
(Tracy city only) City of Tracy Transactions and Use Tax (TRCY) 0.50% 04/01/11 03/31/16
(Lathrop city only) City of Lathrop Public Safety/Essential City Services Transactions and Use Tax (LTHG) 1.00% 04/01/12
San Luis Obispo County
(Arroyo Grande city only) City of Arroyo Grande Transactions and Use Tax (ARGD) 0.50% 04/01/07
(Grover Beach city only) City of Grover Beach Transactions and Use Tax (GRBH) 0.50% 04/01/07
(Morro Bay city only) City of Morro Bay Transactions and Use Tax (MRBY) 0.50% 04/01/07
(San Luis Obispo city only) City of San Luis Obispo Essential Services Transactions and Use Tax (SLOG) 0.50% 04/01/07 03/31/15
(Pismo Beach city only) City of Pismo Beach Transactions and Use Tax (PSMO) 0.50% 10/01/08 03/31/14
(Paso Robles city only) City of Paso Robles Transactions and Use Tax (PRBG) 0.50% 04/01/13 03/31/25
San Mateo County San Mateo County Transit District (SMCT) 0.50% 07/01/82
San Mateo County Retail Transactions and Use Tax (SMGT) 0.50% 04/01/13 03/31/23
San Mateo County Transportation Authority (SMTA) 0.50% 01/01/89 12/31/33
(San Mateo city only) City of San Mateo Transactions and Use Tax (SMTG) 0.25% 04/01/10 03/31/18
(Half Moon Bay city only) City of Half Moon Bay Transactions and Use Tax (HMBG) 0.50% 04/01/13 03/31/18
Santa Barbara County Santa Barbara County Local Transportation Authority (SBAB) 0.50% 04/01/90 03/31/40
(Santa Maria city only) City of Santa Maria Transactions and Use Tax (SMAG) 0.25% 10/01/12 09/30/21
Santa Clara County Santa Clara County Transit District (SCCT) 0.50% 10/01/76
0.50% 04/01/85 03/31/95
Santa Clara County Retail Transactions and Use Tax (SCCR) 0.125% 04/01/13 03/31/23
Santa Clara Valley Transportation Authority (SCVT) 0.50% 04/01/06 03/31/36
(Campbell city only) City of Campbell Vital City Services, Maintenance & Protection Transactions and use Tax (CMPL) 0.25% 04/01/09
Santa Cruz County Santa Cruz Metropolitan Transit District (SCMT) 0.50% 01/01/79
Santa Cruz County Public Library Transactions and Use Tax (SZPL) 0.25% 04/01/97
(Capitola city only) City of Capitola Transactions and Use Tax (CPGT) 0.25% 04/01/05 12/31/17
City of Capitola Perm Retail Trans and Use Tax (CPRG) 0.25% 04/01/13
(Santa Cruz city only) City of Santa Cruz Replacement Transactions and Use Tax (STCZ) 0.50% 04/01/07
(Watsonville city only) City of Watsonville Transactions and Use Tax (WTVL) 0.25% 04/01/07
Siskiyou County
(City of Mt. Shasta only) City of Mount Shasta Libraries Transactions and Use Tax (MTSH) 0.25% 10/01/11  
Solano County Solano County Public Library Transactions and Use Tax (SLPL) 0.125% 10/01/98 09/30/deletion30
(Vallejo city only) City of Vallejo Transactions and Use Tax (VJGT) 1.00% 04/01/12 03/31/22
(Fairfield city only) City of Fairfield Transactions and Use Tax (FLDG) 1.00% 04/01/13 03/31/18
(Rio Vista city only) City of Rio Vista General Transactions and Use Tax (RVGG) 0.75% 04/01/13 03/31/18
(Vacaville city only) City of Vacaville Transactions and Use Tax (VACG) 0.25% 04/01/13 03/31/18
Sonoma County Sonoma County Transportation Authority (SNTA) 0.25% 04/01/05 03/31/25
Sonoma Marin Area Rail Transportation Authority (SMRT) 0.25% 04/01/09 03/31/29
Sonoma City Agricultural Preservation and Open Space District (SAPD) 0.25% 04/01/11 03/31/31
(Sebastopol city only) City of Sebastopol Community Transactions and Use Tax (SEBG) 0.25% 04/01/05
(Santa Rosa city only) City of Santa Rosa Public Safety Transactions and Use Tax (SRPS) 0.25% 04/01/05 03/31/25
City of Cotati Transactions and Use Tax (CTGF) 0.50% 10/01/10 09/30/15
City of Rohnert Park Transactions and Use Tax (RPGF) 0.50% 10/01/10 09/30/deletion15
City of Santa Rosa 2010 Transactions and Use Tax (SRGF) 0.25% 04/01/11 03/31/19
Stanislaus County Stanislaus County Library Transactions and Use Tax (STCL) 0.125% 07/01/95 06/30/deletion18
(Ceres city only) City of Ceres Public Safety Transactions and Use Tax (CRPS) 0.50% 04/01/08
(Oakdale city only) City of Oakdale Transactions and Use Tax (ODGT) 0.50% 04/01/12 03/31/15
Tulare County Tulare County Transportation Authority (TCTA) 0.50% 04/01/07 03/31/37
(Visalia city only) City of Visalia Public Safety Transactions and Use Tax (VPST) 0.25% 07/01/04
(Farmersville city only) City of Farmersville Transactions and Use Tax (FMGT) 0.50% 04/01/05
(Dinuba city only) City of Dinuba Police and Fire Protection Transactions and Use Tax (DNBA) 0.75% 04/01/06
(Porterville city only) City of Porterville Public Safety, Police and Fire Transactions and Use Tax (PTVL) 0.50% 04/01/06
(Tulare city only) City of Tulare Transactions and Use Tax 0.50% 04/01/06
Tuolumne County
(Sonora city only) City of Sonora Transactions and Use Tax (SPFW) 0.50% 01/01/05
Ventura County
(Oxnard city only) City of Oxnard Vital Services Transactions & Use Tax (OXND) 0.50% 04/01/09 03/31/29
(Port Hueneme city only) City of Port Hueneme Transactions & Use Tax (PTHN) 0.50% 04/01/09
Yolo County
(West Sacto city only) City of West Sacramento Transactions and Use Tax (WSTU) 0.50%a 04/01/03 03/31/deletion33
(Davis city only) City of Davis General Revenue Transactions & Use Tax (DAGT) 0.50% 07/01/04 12/31/deletion16
(Woodland city only) City of Woodland Transactions and Use Tax (WDLD) 0.50% 10/01/06 09/30/18
City of Woodland Supplemental Transactions and Use Tax (WOSF) 0.25% deletion01/01/10 09/30/14
Yuba County City of Wheatland Transactions and Use Tax (WTLD) 0.50% 04/01/11 3/31/21

aPursuant to the district tax ordinance, the tax rate will be reduced to 0.25% effective April 1, 20deletion33, with no expiration date thereafter.

bEffective 10/01/17, PPTG and SPGT rates will be 0.25% with an ending date of 09/30/22.