Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2015
 

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/deletion34
Alameda County Transportation Commission Transactions and Use Tax (ACTC) 0.50% 04/01/15 03/31/45deletion
deletion(Union city only) City of Union City Transactions and Use Tax (UCGF) 0.50% 04/01/11 03/31/deletion 25
(Albany city only) City of Albany Transactions deletion & Use Tax (ALBG) 0.50% 04/01/13 03/31/21
(Hayward city only) City of Hayward Transactions & Use Tax (HWDG) 0.50% 10/14/14 12/31/34
(San Leandro city only) City of San Leandro 2015 Transactions and Use Tax (ACTC) 0.50% 04/01/15 03/31/45
Amador County Amador County Fire Protection & Emergency Medical Services Transaction & Uses Tax (AMCG) 0.50% 04/01/09
Butte County
(Paradise city only) Town of Paradise Temporary Transactions and Use Tax (PTTG) 0.50% 04/01/15 03/31/21
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
(Pinole city only) City of Pinole 2015 Transactions & Use Tax (PNGT) 0.50% 04/01/15  
(El Cerrito city only) City of El Cerrito Street Improvement Transactions and Use Tax (ECSI) 0.50% 07/01/08 deletion
(El Cerrito city only) City of El Cerrito 2015 Transactions & Use Tax (ELCG) 1.00% 04/01/15 03/31/27
(Concord city only) City of Concord Transactions and Use Tax (CNCD) 0.50% 04/01/11 03/31/deletion 25
(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% 10/01/12 09/30/17
(San Pablo city only) City of San Pablo Transactions & Use Tax (SPGT) 0.50% 10/01/12 09/30/17
(San Pablo city only) City of San Pablo EMS Transactions & Use Tax (SPES) 0.25% 10/01/14  
(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
(Antioch city only) City of Antioch Transactions & Use Tax (ANTG) 0.50% 04/01/14 03/31/21
(Richmond city only) City of Richmond 2014 Transactions & Use Tax (RHMG) 0.50% 04/01/15  
Del Norte County Del Norte County Fairgrounds Transactions & Use Tax (DNCF) 0.25% 04/01/15 03/31/22
El Dorado County
(Placerville city only) City of Placerville Public Safety Transactions and Use Tax (PLPS) 0.25% 04/01/99
(Placerville city only) City of Placerville Special Transactions and Use Tax (PLST) 0.25% 04/01/11 03/31/41
(South Lake Tahoe only) City of South Lake Tahoe Transactions and Use Tax (SLTG) 0.50% 04/01/05
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/deletion 25
(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
(Huron city only) City of Huron Public Safety Special Transactions and Use Tax (HPST) 1.00% 04/01/14  
Humboldt County Humboldt County Transactions & Use Tax (HBGT) 0.50% 04/01/15 03/31/20
(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 deletion 06/30/21
(Rio Dell city only) City of Rio Dell Transactions & Use Tax (RDGT) 1.00% 04/01/15 03/31/20
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
(Ridgecrest city only) City of Ridgecrest Temporary Transactions & Use Tax (RTGT) 0.75% 10/01/12 09/30/17
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
(Avalon city only) City of Avalon Municipal Hospital and Clinic Tax (AMHC) 0.50% 10/01/00  
(Inglewood city only) City of Inglewood Vital City Services Transactions and Use Tax (IGWD) 0.50% 04/01/07 deletion
(South Gate city only) City of South Gate Transactions and Use Tax (SGTE) 1.00% 10/01/08 deletion
(deletion El Monte city only) City of deletion El Monte deletion Transactions and Use Tax deletion (EMGF) 0.50% 04/01/deletion 09 03/31/19
(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
(So. El Monte city only) City of So. El Monte Vital City Services Protection Transactions and Use Tax (SEMT) 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
(San Fernando city only) City of San Fernando Temporary Transactions & Use Tax (SNFE) 0.50% 10/01/13 09/30/20
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
  Sonoma Marin Area Rail Transportation Authority (SMRT) 0.25% 04/01/09 03/31/29
Marin Parks/Open Space/Farmland Preservation Trans and Use Tax (MPSF) 0.25% 04/01/13 03/31/22
deletion
City of Novato Transactions and Use Tax (NOVT) 0.50% 04/01/11 03/31/16
(Fairfax town only) Town of Fairfax Transactions & Use Tax (FFGT) 0.50% 04/01/12 03/31/17
(Corte Madera town only) Town of Corte Madera Transactions & Use Tax (CMGT) 0.50% 04/01/14 03/31/20
(Larkspur city only) City of Larkspur Transactions & Use Tax (LKSG) 0.50% 04/01/14 03/31/19
(San Anselmo town only) Town of San Anselmo Transactions & Use Tax (SAGT) 0.50% 04/01/14 03/31/24
(San Rafael city only) City of San Rafael Transactions & Use Tax (SREF) 0.75% 04/01/14 03/31/34
(Sausalito city only) City of Sausalito 2014 Transactions & Use Tax (SAUG) 0.50% 04/01/15 03/31/25
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 deletionUse Tax (MLST) 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/deletion24
deletion
(Fort Bragg city only) City of Fort Bragg CV Starr Center Trans and Use Tax (FBSS) 0.50% 07/01/12  
(Ukiah city only) City of Ukiah Transactions and Use Tax (UKGT) 0.50% 10/01/05 deletion
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
(Atwater city only) City of Atwater Public Safety Transactions & Use Tax (ATWS) 0.50% 07/01/13 06/30/23
Mono County
(Mammoth Lakes deletion town only) deletion Town of Mammoth Lakes Parks, Recreation and Trails Transactions and Use Tax (MLPR) 0.50% 10/01/08  
Monterey County Monterey-Salinas MST Special Transit District (MSTD) 0.125% 04/01/15 03/31/30
deletion
(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/deletion26
(Soledad city only) City of Soledad Temporary Emergency Transactions and Use Tax (STEG) 1.00% 10/01/12 09/30/deletion32
(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
(King city only) City of King City Transactions & Use Tax (KING) 0.50% 04/01/15 03/31/22
(Monterey city only) City of Monterey Special Transactions & Use Tax (MTRS) 1.00% 04/01/15 03/31/19
(Salinas city only) City of Salinas Measure G Transactions & Use Tax (SLGT) 1.00% 04/01/15 03/31/30
(Gonzales city only) City of Gonzales Quality of Life Transactions & Use Tax (GZGT) 0.50% 04/01/15 03/31/25
(Del Rey Oaks city only) City of Del Rey Oaks General Trans and Use Tax (DROG) 0.50% 04/01/15  
(Sand city only) City of Sand City 2015 General Purpose Transactions & Use Tax (SANG) 1.00% 04/01/15  
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
(Nevada City city only) City of Nevada City Transactions and Use Tax (NVGT) 0.375% 04/01/13 03/31/18
(Nevada City city only) Town of Truckee Trails Transactions & Use Tax (TTRS) 0.25% 10/01/14 09/30/24
(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/deletion 41
(La Habra city only) City of La Habra Transactions and
Use Tax (LHBR)
0.50% 04/01/09 12/31/28
(Stanton city only) City of Stanton Transactions & Use Tax (STGT) 1.00% 04/01/15  
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 deletion
(Palm Springs city only) City of Palm Springs City Transactions and Use Tax (PSGT) 1.00% 04/01/12
(Coachella city only) City of Coachella Transactions & Use Tax (COAC) 1.00% 04/01/15  
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 deletion & Use Tax (SACG) 0.50% 04/01/13 03/31/19
(Rancho Cordova city only) City of Rancho Cordova Transactions & Use Tax (RHCG) 0.50% 04/01/15  
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 deletion
(National City only) City of National City Transactions and Use Tax (NCGT) 1.00% 10/01/06 09/30/deletion36
(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 deletion Transactions 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/deletion13
(Stockton city only) City of Stockton Transactions & Use Tax (STKN) 0.75% 04/01/14 03/31/24
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/deletion23
(Pismo Beach city only) City of Pismo Beach Transactions and Use Tax (PSMO) 0.50% 10/01/08 03/31/deletion27
(Paso Robles city only) City of Paso Robles Transactions and Use Tax (PRBG) 0.50% 04/01/13 03/31/25
(Atascadero city only) City of Atascadero Transactions & Use Tax 0.50%c 04/01/15 03/31/27
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/deletion16
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
(Guadalupe city only) City of Guadalupe Transactions & Use Tax (GUAD) 0.25% 04/01/15 09/30/23
Santa Clara County Santa Clara County Transit District (SCCT) 0.50% 10/01/76
  Santa Clara Valley Transportation Authority (SCVT) 0.50% 04/01/deletion 06 03/31/deletion 36
  Santa Clara VTA BART Operating & Maintenance Transactions & Use Tax (SVTB) 0.125% 07/01/12 06/30/42
  Santa Clara County Retail Transactions and Use Tax (SCCR) 0.125% 04/01/13 03/31/23 deletion
(Campbell city only) City of Campbell Vital City Services, Maintenance & Protection deletion Trans & 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 deletion
(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
(Capitola city only) City of Capitola Perm Retail Trans and Use Tax (CPRG) 0.25% 04/01/13  
(Scotts Valley city only) City of Scotts Valley Temporary Trans & Use Tax (SVLY) 0.50% 04/01/14 03/31/22
(Watsonville city only) City of Watsonville Public Safety Trans & Use Tax (WTPS) 0.50% 10/01/14 09/30/21
Shasta County        
(Anderson city only) City of Anderson Transactions & Use Tax (ANDG) 0.50% 10/01/14  
Siskiyou County
(deletionMt. Shasta city only) City of Mount Shasta Libraries deletion Trans and Use Tax (MTSH) 0.25% 10/01/11  
(Weed city only) City of Weed Transactions and Use Tax (WEED) 0.25% 7/01/15  
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
(Benicia city only) City of Benicia Transactions & Use Tax (BNCG) 1.00% 04/01/15  
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 deletion
(Rohnert Park city only) City of Rohnert Park Transactions and Use Tax (RPGF) 0.50% 10/01/10 deletion
(Santa Rosa city only) City of Santa Rosa 2010 Transactions and Use Tax (SRGF) 0.25% 04/01/11 03/31/19
(Sonoma city only) City of Sonoma Transactions & Use Tax (SOGT) 0.50% 10/01/12 9/30/17
(Healdsburg city only) City of Healdsburg Transactions & Use Tax (HDBG) 0.50% 04/01/13 03/31/23
(Sebastopol city only) City of Sebastopol Inc in Community Trans & Use Tax (SBCGS) 0.50% 04/01/13 03/31/21
(Cotati city only) City of Cotati 2014 Transactions & Use Tax (COTI) 1.00% 10/01/14 09/30/23
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/deletion20
Tehama County        
(Red Bluff city only) City of Red Bluff 2014 Transactions & Use Tax (RDBF) 0.25% 04/01/15 03/31/21
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 deletion
(Woodland city only) City of Woodland Transactions and Use Tax (WDLD) 0.50% 10/01/06 09/30/18
(Davis city only) City of Davis Transactions & Use Tax (DVSG) 1.00% 10/01/14 12/31/20
City of Woodland Supplemental Transactions and Use Tax (WOSF) 0.25% 01/01/10 09/30/deletion22
Yuba County        
deletion (Wheatland city only) City of Wheatland Transactions and Use Tax (WTLD) 0.50% 04/01/11 3/31/21