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 |
 |
| 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 (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 |
03/31/29 |
|
| 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 |
03/31/17 |
| (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 Transactions and Use Tax (SLNS) |
0.50% | 04/01/06 | |
|
(Del Rey Oaks city only) |
City of Del Rey Oaks Transactions and Use Tax (DLRY) | 1.00% | 04/01/07 |
03/31/17 |
| (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 |
03/31/18 |
| 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 |
09/30/30 |
| (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 | 09/30/15 |
|
| 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 |
06/30/18 |
| (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 |
03/31/33 |
| (Davis city only) | City of Davis General Revenue Transactions & Use Tax (DAGT) | 0.50% | 07/01/04 |
12/31/16 |
| (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% | 01/01/10 |
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, 2033,
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.