Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2016
 

Uniform Local Sales And Use Tax Law

COUNTIES AND CITIES IN WHICH THE STATE BOARD OF EQUALIZATION IS
ADMINISTERING UNIFORM LOCAL SALES AND USE TAX ORDINANCES AS OF deletionJUNE 1, 2016

COUNTIES

Equalization District Administrative District County Area Code Effective
deletion2 CH Alameda 01998 7-1-56
deletion1 KH Alpine 1 02998 7-1-60
deletion1 KH Amador 03998 10-1-59
deletion1 KHM Butte 04998 1-1-57
deletion1 KH Calaveras 05998 1-1-58
deletion2 JHF Colusa 06998 10-1-57
deletion2 CH Contra Costa 07998 10-1-56
deletion2 JH Del Norte 08998 10-1-56
deletion1 KH El Dorado 09998 10-1-56
deletion1 deletionDF Fresno 10998 7-1-59
2 deletionJHF Glenn 11998 4-1-57
deletion2 JH Humboldt 12998 10-1-56
deletion4 FHA Imperial 13998 7-1-57
deletion1 deletionDFB Inyo 14998 4-1-56
deletion1 deletionDFB Kern 15998 1-1-57
deletion1 deletionDF Kings 16998 7-1-57
deletion2 JH Lake 17998 10-1-57
deletion1 KHM Lassen 18998 10-1-56
deletion1, 3 deletion 11 Los Angeles 19998 4-1-56
deletion1 deletionDF Madera 20998 4-1-57
deletion2 JH Marin 21998 4-1-57
deletion1 deletionDF Mariposa 1 22998 4-1-56
deletion2 JH Mendocino 23998 7-1-56
deletion1 deletionDF Merced 24998 7-1-56
deletion1 KHM Modoc 25998 4-1-57
deletion1 deletionDF Mono 26998 4-1-56
deletion2 GHC Monterey 27998 7-1-56
deletion2 JHF Napa 28998 1-1-57
deletion1 KHM Nevada 29998 4-1-58
deletion4 EA Orange 30998 4-1-56
deletion1 KH Placer 31998 4-1-57
deletion1 KHM Plumas 32998 4-1-61
deletion4 EH,EHC Riverside 33998 7-1-57
deletion1 KH Sacramento 34998 4-1-56
deletion2 GHC San Benito 35998 4-1-56
deletion1, 3, 4 AP, EH, EHC, RC San Bernardino 36998 7-1-56
deletion4 FH San Diego 37998 10-1-56
deletion2 BH San Francisco 38999 7-1-58
deletion1 KH San Joaquin 39998 7-1-56
deletion2 GH San Luis Obispo 40998 10-1-57
deletion2 BH San Mateo 41998 1-1-61
deletion2 deletionGH Santa Barbara 42998 1-1-60
deletion2 GH Santa Clara 43998 10-1-56
deletion2 GHC Santa Cruz 44998 7-1-56
deletion1KHMShasta 45998 1-1-58
deletion1KHMSierra 46998 1-1-59
deletion1 KHM Siskiyou 47998 1-1-62
deletion2 JHF Solano 48998 1-1-58
deletion2 JH Sonoma 49998 7-1-56
deletion1 KH Stanislaus 50998 4-1-57
deletion1 KH Sutter 51998 10-1-57
2 deletionJHF Tehama 2 52998 10-1-59
deletion2 JH Trinity 1 53998 10-1-56
deletion1 deletionDF Tulare 54998 10-1-57
2 deletionDFTuolumne 55998 7-1-56
deletion3 AR Ventura 56998 1-1-57
deletion2 JHF Yolo 57998 10-1-57
deletion1 KH, KHM Yuba 58998 10-1-57

1 Alpine, Mariposa, and Trinity Counties have no incorporated cities.

11 The Northern portion of Los Angeles County is under deletionSanta Clarita (SO) Administrative District, the mid-portion is under deletion Norwalk (AA), deletionGlendale (AC), West Covina (AP), deletionVentura (AR), Culver City (AS), and Rancho Cucamonga (RC), and Santa Clarita (SO) Administrative Districts; deletion the Southern portion is under deletionNorwalk (AA) and Culver City (AS) Administrative Districts. deletion

2 Tehama County was non-conforming from 1-1-65 to 9-30-65.

Back to top



CITIES

Admin. Dist. City County Area Code Current Tax Rate Effective
deletionRC Adelanto San Bernardino 36074 1.00 1-1-76
deletionAR Agoura Hills Los Angeles 19089 1.00 1-1-83
CH Alameda Alameda 01010 .95 7-1-56
CH Albany Alameda 01001 .95 7-1-56
AP Alhambra Los Angeles 19001 1.00 4-1-57
EAdeletion Aliso Viejo Orange 30044 1.00 10-1-01
KHM Alturas Modoc 25071 1.00 1-1-91
KH Amador City Amador 03051 1.00 10-1-59
JHF American Canyon Napa 28055 1.00 4-1-92
EA Anaheim Orange 30011 1.00 4-1-56
KHM Anderson Shasta 45011 1.00 1-1-64
KH Angels Camp Calaveras 05031 .95 10-1-07
CH Antioch Contra Costa 07031 .975 10-1-56
deletionRC Apple Valley San Bernardino 36079 1.00 1-1-89
AP Arcadia Los Angeles 19002 1.00 4-1-56
JH Arcata Humboldt 12011 1.00 1-1-66
GH Arroyo Grande San Luis Obispo 40021 1.00 1-1-74
AA Artesia Los Angeles 19072 1.00 7-1-59
deletionDFB Arvin Kern 15029 1.00 1-1-61
GH Atascadero San Luis Obispo 40027 1.00 10-1-79
BH Atherton San Mateo 41011 .95 1-1-61
deletionDF Atwater Merced 24021 1.00 10-1-74
KH Auburn Placer 31011 1.00 7-1-65
AS Avalon Los Angeles 19003 1.00 4-1-56
deletionDF Avenal Kings 16034 .98 1-1-80
AP Azusa Los Angeles 19004 1.00 4-1-56
deletionDFBBakersfield Kern 15021 1.00 7-1-69
AP Baldwin Park Los Angeles 19043 1.00 4-1-56
EHdeletion Banning Riverside 33041 1.00 7-1-80
deletionRC Barstow San Bernardino 36008 1.00 1-1-76
EHdeletion Beaumont Riverside 33042 1.00 7-1-80
AA Bell Los Angeles 19005 1.00 4-1-56
AA Bellfl ower Los Angeles 19065 1.00 10-1-57
AA Bell Gardens Los Angeles 19092 1.00 10-1-61
BH Belmont San Mateo 41013 .95 1-1-61
JH Belvedere Marin 21021 1.00 4-1-57
JHF Benicia Solano 48081 1.00 1-1-58
CH Berkeley Alameda 01020 .95 7-1-56
AC, AS Beverly Hills Los Angeles 19006 1.00 4-1-56
deletionRC Big Bear Lake San Bernardino 36081 1.00 1-1-81
KHM Biggs Butte 04001 1.00 1-1-57
deletionDFB Bishop Inyo 14071 1.00 4-1-56
JH Blue Lake Humboldt 12012 1.00 1-1-68
EHC Blythe Riverside 33043 1.00 7-1-80
AP Bradbury Los Angeles 19063 1.00 10-1-59
FHA Brawley Imperial 13021 1.00 7-1-82
EA Brea Orange 30012 1.00 4-1-56
CH Brentwood Contra Costa 07041 .975 10-1-56
BH Brisbane San Mateo 41027 .95 1-1-62

Back to top

Admin. Dist. City County Area Code Current Tax Rate Effective
GH Buellton Santa Barbara 42007 1.00 4-1-92
EA Buena Park Orange 30023 1.00 4-1-56
AC Burbank Los Angeles 19007 1.00 4-1-56
BH Burlingame San Mateo 41014 .95 1-1-61
FHA Calexico Imperial 13022 1.00 7-1-82
deletionAR, AS Calabasas Los Angeles 19103 1.00 7-1-91
deletionDFB California City Kern 15031 1.00 1-1-66
EH Calimesa Riverside 33064 1.00 1-1-91
FHA Calipatria Imperial 13023 1.00 7-1-82
JHF Calistoga Napa 28051 1.00 10-1-91
AR Camarillo Ventura 56016 .967 1-1-65
GH Campbell Santa Clara 43008 1.00 7-1-85
EH Canyon Lake Riverside 33063 1.00 1-1-91
GHC Capitola Santa Cruz 44053 1.00 7-1-68
FHdeletion Carlsbad San Diego 37008 1.00 10-1-56
GHdeletion Carmel Monterey 27041 1.00 7-1-56
GHC Carpinteria Santa Barbara 42004 1.00 7-1-75
AAdeletion Carson Los Angeles 19084 1.00 4-1-68
EHC Cathedral City Riverside 33059 1.00 1-1-82
KH Ceres Stanislaus 50011 .95 7-1-93
AA Cerritos 3 Los Angeles 19044 1.00 7-1-56
KHM Chico Butte 04002 .95 1-1-88
deletionRC Chino San Bernardino 36001 1.00 1-1-76
deletionAP Chino Hills San Bernardino 36085 1.00 1-1-92
deletionDF Chowchilla Madera 20041 .9200 7-1-97
FH Chula Vista San Diego 37001 1.00 10-1-56
KH Citrus Heights Sacramento 34012 1.00 4-1-97
AP Claremont Los Angeles 19008 1.00 4-1-56
CH Clayton Contra Costa 07044 .975 4-1-64
JH Clearlake Lake 17042 1.00 1-1-81
JH Cloverdale Sonoma 49001 .975 10-1-84
deletionDF Clovis Fresno 10001 .9500 7-1-98
EHC Coachella Riverside 33051 1.00 7-1-80
deletionDF Coalinga Fresno 10002 .9500 7-1-08
KH Colfax Placer 31012 1.00 7-1-65
BH Colma San Mateo 41012 .95 1-1-61
EH Colton San Bernardino 36002 1.00 1-1-76
JHF Colusa Colusa 06047 1.00 10-1-76
AA, AP Commerce Los Angeles 19075 1.00 4-1-60
AA Compton Los Angeles 19009 1.00 4-1-56
CH Concord Contra Costa 07032 .975 10-1-56
deletionDF Corcoran Kings 16031 .98 7-1-80
deletionJHF Corning 4 Tehama 52031 .90 10-1-65
EH Corona Riverside 33044 1.00 10-1-80
FH Coronado San Diego 37002 1.00 10-1-56

3 Name of Dairy Valley, Los Angeles County, changed to Cerritos, March 1, 1967.
4 The city became non-conforming 1-1-65 and became conforming again effective 10-1-65.

Back to top

Admin. Dist. City County Area Code Current Tax Rate Effective
JH Corte Madera Marin 21022 1.00 4-1-56
EACosta Mesa Orange 30024 1.00 4-1-56
JH Cotati Sonoma 49007 .975 10-1-84
AP Covina Los Angeles 19010 1.00 4-1-56
JH Crescent City Del Norte 08071 1.00 7-1-63
AA Cudahy Los Angeles 19079 1.00 1-1-61
AS Culver City Los Angeles 19011 1.00 4-1-56
GH Cupertino Santa Clara 43012 1.00 7-1-85
EA Cypress 5 Orange 30028 1.00 1-1-57
BH Daly City San Mateo 41015 .95 1-1-61
EA Dana Point Orange 30041 1.00 4-1-89
CH Danville Contra Costa 07046 .975 10-1-82
JHF Davis Yolo 57026 1.00 7-1-71
deletionDFB Delano Kern 15022 1.00 4-1-82
FHdeletion Del Mar San Diego 37010 1.00 10-1-59
GHC Del Rey Oaks Monterey 27049 1.00 10-1-58
EHC Desert Hot Springs Riverside 33054 1.00 7-1-80
AP Diamond Bar Los Angeles 19102 1.00 4-1-56
deletionDF Dinuba Tulare 54051 .95 10-1-57
JHF Dixon Solano 48082 1.00 1-1-58
KHM Dorris Siskiyou 47001 1.00 1-1-62
deletionDF Dos Palos Merced 24026 1.00 10-1-74
AA Downey Los Angeles 19046 1.00 1-1-57
AP Duarte Los Angeles 19061 1.00 10-1-57
CH Dublin Alameda 01013 1.00 4-1-84
KHM Dunsmuir Siskiyou 47002 1.00 7-1-76
BH East Palo Alto San Mateo 41030 .95 10-1-83
EH Eastvale Riverside 33068 1.00 1-1-10
FH El Cajon San Diego 37003 1.00 10-1-56
FHA El Centro Imperial 13024 1.00 7-1-82
CH El Cerrito Contra Costa 07033 .975 10-1-56
AP El Monte Los Angeles 19012 1.00 4-1-56
AS El Segundo Los Angeles 19013 1.00 4-1-56
KH Elk Grove Sacramento 34013 1.00 10-1-00
CH Emeryville Alameda 01002 .95 7-1-56
FHdeletion Encinitas San Diego 37018 1.00 1-1-87
KH Escalon San Joaquin 39005 1.00 1-1-85
FHdeletion Escondido San Diego 37004 1.00 10-1-56
KHM Etna Siskiyou 47003 1.00 1-1-62
JH Eureka Humboldt 12013 1.00 7-1-66
deletionDF Exeter Tulare 54052 .95 10-1-57
JH Fairfax Marin 21023 1.00 4-1-57
JHF Fairfield Solano 48083 1.00 7-1-69
deletionDF Farmersville Tulare 54058 .95 1-1-61
JH Ferndale Humboldt 12014 1.00 10-1-69
AR Fillmore Ventura 56011 .967 1-1-57
deletionDF Firebaugh Fresno 10003 .9500 7-1-04

5 Name of Dairy City, Orange County, changed to Cypress, August 6, 1957

Back to top

Admin. Dist. City County Area Code Current Tax Rate Effective
KH Folsom Sacramento 34003 1.00 1-1-74
EH Fontana San Bernardino 36009 1.00 1-1-76
JH Fort Bragg Mendocino 23031 1.00 10-1-73
KHM Fort Jones Siskiyou 47004 1.00 1-1-62
JH Fortuna Humboldt 12015 1.00 7-1-66
BH Foster City San Mateo 41029 .95 7-1-71
EA Fountain Valley Orange 30031 1.00 7-1-57
deletionDF Fowler Fresno 10004 .95 7-1-04
CH Fremont Alameda 01009 .95 7-1-56
deletionDF Fresno Fresno 10060 .9467 7-1-14
EA Fullerton Orange 30013 1.00 4-1-56
KH Galt Sacramento 34004 1.00 1-1-74
AA, AS Gardena Los Angeles 19014 1.00 4-1-56
EA Garden Grove Orange 30027 1.00 4-1-56
GH Gilroy Santa Clara 43002 1.00 7-1-85
deletionAC Glendale Los Angeles 19070 1.00 4-1-56
AP Glendora Los Angeles 19015 1.00 4-1-56
GH Goleta Santa Barbara 42008 .700 7-1-12
GHC Gonzales Monterey 27047 1.00 7-1-56
EH Grand Terrace San Bernardino 36078 1.00 1-1-79
KHM Grass Valley Nevada 29031 1.00 7-1-76
GHC Greenfield Monterey 27048 1.00 7-1-56
KHM Gridley Butte 04003 1.00 10-1-70
GH Grover Beach 13 San Luis Obispo 40025 1.00 1-1-60
GH Guadalupe Santa Barbara 42003 1.00 1-1-60
deletionDF Gustine Merced 24022 1.00 10-1-74
BH Half Moon Bay San Mateo 41026 .95 1-1-61
deletionDF Hanford Kings 16032 .95 1-1-74
AA Hawaiian Gardens Los Angeles 19082 1.00 7-1-64
AS Hawthorne Los Angeles 19016 1.00 4-1-56
CH Hayward Alameda 01003 .95 7-1-56
JH Healdsburg Sonoma 49002 .975 10-1-84
EH Hemet Riverside 33046 1.00 7-1-80
CH Hercules Contra Costa 07034 .975 10-1-56
AS Hermosa Beach Los Angeles 19017 1.00 4-1-56
deletionRC Hesperia San Bernardino 36082 1.00 10-1-88
deletionAC Hidden Hills Los Angeles 19081 1.00 4-1-62
EH Highland San Bernardino 36084 1.00 1-1-88
BH Hillsborough San Mateo 41016 .95 1-1-61
GHC Hollister San Benito 35031 1.00 7-1-78
FHA Holtville Imperial 13025 1.00 7-1-82
KH Hughson Stanislaus 50019 1.00 7-1-80
EA Huntington Beach Orange 30014 1.00 4-1-56
AA Huntington Park Los Angeles 19018 1.00 4-1-56
deletionDF Huron Fresno 10014 1.00 4-1-79

13 Name of Grover City, San Luis Obispo, changed to Grover Beach, December 5, 1992.

Back to top

Admin. Dist. City County Area Code Current Tax Rate Effective
FHA Imperial Imperial 13026 1.00 7-1-82
FH Imperial Beach San Diego 37009 1.00 10-1-56
EHC Indian Wells Riverside 33056 1.00 7-1-80
EHC Indio Riverside 33047 1.00 7-1-80
AP Industry Los Angeles 19062 1.00 7-1-57
AS Inglewood Los Angeles 19019 1.00 4-1-56
EA Irvine Orange 30036 1.00 1-1-72
KH Ione Amador 03055 1.00 10-1-59
AP Irwindale Los Angeles 19064 1.00 10-1-57
KH Isleton Sacramento 34001 1.00 4-1-69
KH Jackson Amador 03052 1.00 10-1-59
EH Jurupa ValleyRiverside33069 1.00 10-1-11
deletionDFKerman Fresno 10010 .950 7-1-01
GHC King City Monterey 27042 1.00 7-1-56
deletionDF Kingsburg Fresno 10005 .950 7-1-01
deletionAC La Canada-Flintridge Los Angeles 19086 1.00 1-1-77
CH Lafayette Contra Costa 07040 .975 10-1-68
EA Laguna Beach Orange 30015 1.00 4-1-56
EA Laguna Hills Orange 30038 1.00 1-1-92
EA Laguna Niguel Orange 30040 1.00 1-1-90
EA Laguna Woods Orange 30042 1.00 4-1-99
EA La Habra Orange 30016 1.00 4-1-56
APLa Habra HeightsLos Angeles190871.001-1-79
deletionEHLake Elsinore 10Riverside 33045 1.00 7-1-80
EA Lake Forest Orange 30037 1.00 1-1-92
JH Lakeport Lake 17041 1.00 10-1-68
AA Lakewood Los Angeles 19042 1.00 4-1-56
FHLa MesaSan Diego 370051.0010-1-56
deletionAP La Mirada 7Los Angeles 19076 1.00 4-1-60
deletionSOLancasterLos Angeles190931.001-1-78
EA La Palma 6Orange 30025 1.00 4-1-56
AP La Puente Los Angeles 19045 1.00 10-1-56
EHC La Quinta Riverside 33060 1.00 7-1-82
JH Larkspur Marin 21024 1.00 4-1-57
KH Lathrop San Joaquin 39006 1.00 4-1-56
AP La Verne Los Angeles 19020 1.00 4-1-56
AS Lawndale Los Angeles 19074 1.00 1-1-60
FH Lemon Grove San Diego 37094 1.00 10-1-77
deletionDF Lemoore Kings 16033 .98 7-1-80
KH Lincoln Placer 31013 1.00 7-1-65
deletionDF Lindsay Tulare 54053 .95 10-1-57
KH Live Oak Sutter 51052 1.00 4-1-79
CH Livermore Alameda 01004 1.00 10-1-85
deletionDF Livingston Merced 24023 1.00 10-1-74

6 Name of Dairyland, Orange County, changed to La Palma, February 11, 1965.
7 Name of Mirada Hill, Los Angeles County changed to La Mirada, February 1, 1961.
10 Name of Elsinore, Riverside County changed to Lake Elsinore, December 15, 1972.

Back to top

Admin. Dist. City County Area Code Current Tax Rate Effective
KH Lodi San Joaquin 39001 1.00 10-1-76
EH Loma Linda San Bernardino 36073 1.00 1-1-76
AS Lomita Los Angeles 19083 1.00 7-1-64
GH Lompoc Santa Barbara 42001 1.00 7-1-75
AA/AS/
deletionAA Long Beach Los Angeles 19060 1.00 10-1-57
KH Loomis Placer 31016 1.00 1-1-85
EA Los Alamitos Orange 30032 1.00 7-1-60
GH Los Altos Santa Clara 43009 1.00 7-1-85
GH Los Altos Hills Santa Clara 43013 1.00 7-1-85
—— Los Angeles 12 Los Angeles 19050 1.00 4-1-56
KH Los Banos Merced 24024 .95 7-1-75
deletionDF Los Gatos Santa Clara 43003 1.00 7-1-85
KHM Loyalton Sierra 46096 .95 4-1-68
AA Lynwood Los Angeles 19021 1.00 4-1-56
deletionDF Madera Madera 20042 1.007-1-14
deletionAS Malibu Los Angeles 19053 1.00 4-1-91
deletionDF Mammoth Lakes Mono 26001 1.00 10-1-84
AS Manhattan Beach Los Angeles 19022 1.00 4-1-56
KH Manteca San Joaquin 39002 1.00 1-1-76
deletionDFB Maricopa Kern 15023 1.00 1-1-57
GHC Marina Monterey 27073 1.00 1-1-76
CH Martinez Contra Costa 07035 .975 10-1-56
KHM Marysville Yuba 58060 1.00 7-1-72
AA Maywood Los Angeles 19023 1.00 4-1-56
deletionDFB McFarland Kern 15028 1.00 10-1-57
deletionDF Mendota Fresno 10011 .987-1-11
EH Menifee Riverside 33067 1.00 1-1-09
BH Menlo Park San Mateo 41017 .95 1-1-61
deletionDF Merced Merced 24025 .925 7-1-75
BH Millbrae San Mateo 41023 .95 1-1-61
JH Mill Valley Marin 21025 1.00 4-1-57
GH Milpitas Santa Clara 43011 1.00 7-1-85
EAdeletion Mission Viejo Orange 30039 1.00 4-1-88
KH Modesto Stanislaus 50012 .95 7-1-84
AP Monrovia Los Angeles 19024 1.00 4-1-56
KHMMontagueSiskiyou470051.001-1-62
deletionRC Montclair 8San Bernardino 36071 1.00 1-1-76
deletionAP Montebello Los Angeles 19025 1.00 4-1-56
GHC Monterey Monterey 27043 1.00 7-1-56
AP Monterey Park Los Angeles 19026 1.00 4-1-56
GH Monte Sereno Santa Clara 43015 1.00 7-1-85
AR Moorpark Ventura 56019 .967 10-1-83
CH Moraga Contra Costa 07045 .975 1-1-75
EH Moreno Valley Riverside 33061 1.00 1-1-85
GH Morgan Hill Santa Clara 43004 1.00 7-1-85
GH Morro Bay San Luis Obispo 40026 1.00 10-1-64

8 Name of Monte Vista, San Bernardino County, changed to Montclair, April 8, 1958.
12 The City of Los Angeles is administered by deletionseven district offices located in Norwalk (AA), Ventura (AR), deletionGlendale (AC), West Covina (AP), Culver City (AS), Rancho Cucamonga (RC), and Santa Clarita (SO). deletion

Back to top

Admin. Dist. City County Area Code Current Tax Rate Effective
KHM Mount Shasta Siskiyou 47006 1.00 10-1-72
GH Mountain View Santa Clara 43005 1.00 7-1-85
EH Murrieta Riverside 33065 1.00 10-1-91
JHF Napa Napa 28052 1.00 10-1-91
FH National City San Diego 37006 1.00 10-1-56
deletionRC Needles San Bernardino 36003 1.00 1-1-62
KHM Nevada City Nevada 29032 1.00 10-1-69
CH Newark Alameda 01008 .95 7-1-56
KH Newman Stanislaus 50013 1.00 7-1-80
EA Newport Beach Orange 30017 1.00 4-1-56
EH Norco Riverside 33055 1.00 10-1-80
AA Norwalk Los Angeles 19066 1.00 10-1-57
JH Novato Marin 21030 1.00 4-1-60
KH Oakdale Stanislaus 50014 .95 7-1-97
CH Oakland Alameda 01060 .95 7-1-56
CH Oakley Contra Costa 07050 1.00 10-1-99
FHdeletion Oceanside San Diego 37007 1.00 4-1-56
AR Ojai Ventura 56012 1.00 10-1-76
deletionRC Ontario San Bernardino 36004 1.00 1-1-76
EA Orange Orange 30030 1.00 4-1-56
deletionDF Orange Cove Fresno 10013 1.00 4-1-79
CH Orinda Contra Costa 07047 .975 10-1-85
deletionJHF Orland Glenn 11071 1.00 7-1-68
KHM Oroville Butte 04004 1.00 7-1-70
AR Oxnard Ventura 56013 .967 1-1-57
BH Pacifica San Mateo 41025 .95 1-1-61
GHC Pacific Grove Monterey 27044 1.00 7-1-56
deletionSO Palmdale Los Angeles 19094 1.00 10-1-62
EHC Palm Desert Riverside 33058 1.00 7-1-80
EHC Palm Springs Riverside 33052 1.00 7-1-80
GH Palo Alto Santa Clara 43006 1.00 7-1-85
deletionAS Palos Verdes Estates Los Angeles 19027 1.00 4-1-56
KHM Paradise Butte 04005 1.00 7-1-80
AA Paramount Los Angeles 19048 1.00 4-1-57
deletionDF Parlier Fresno 10006 1.00 4-1-79
AP, AC Pasadena Los Angeles 19080 1.00 4-1-56
GH Paso Robles San Luis Obispo 40022 1.00 1-1-67
KH Patterson Stanislaus 50015 .995 10-1-06
EH Perris Riverside 33048 1.00 7-1-80
JH Petaluma Sonoma 49003 .975 10-1-84
deletionAP Pico Rivera Los Angeles 19068 1.00 4-1-58
CH Piedmont Alameda 01005 .95 7-1-56
CH Pinole Contra Costa 07036 .975 10-1-56
GH Pismo Beach San Luis Obispo 40024 1.00 10-1-57
CH Pittsburg Contra Costa 07037 .975 10-1-56
EA Placentia Orange 30018 1.00 4-1-56
KH Placerville El Dorado 09091 1.00 10-1-59
CH Pleasant Hill Contra Costa 07043 .975 1-1-62
CH Pleasanton Alameda 01006 .95 7-1-56
KH Plymouth Amador 03053 1.00 4-1-60

Back to top

Admin. Dist. City County Area Code Current Tax Rate Effective
JH Point Arena Mendocino 23032 1.00 7-1-69
deletionRC Pomona Los Angeles 19028 1.00 4-1-56
deletionDF Porterville Tulare 54054 .95 10-1-57
AR Port Hueneme Ventura 56014 .967 1-1-57
KHM Portola Plumas 32041 .95 4-1-61
BH Portola Valley San Mateo 41028 .95 10-1-64
FHdeletion Poway San Diego 37012 1.00 1-1-81
KH Rancho Cordova Sacramento 34014 1.00 10-1-03
deletionRC Rancho Cucamonga San Bernardino 36075 1.00 1-1-78
EHC Rancho Mirage Riverside 33057 1.00 7-1-80
deletionAS Rancho Palos Verdes Los Angeles 19085 1.00 10-1-73
EARancho Santa Margarita Orange300431.004-1-00
deletionJHF Red Bluff 4Tehama 52040 .90 10-1-65
KHM Redding Shasta 45060 1.00 1-1-74
EH Redlands San Bernardino 36005 1.00 1-1-76
AS Redondo Beach Los Angeles 19029 1.00 4-1-56
BH Redwood City San Mateo 41018 .95 1-1-61
deletionDF Reedley Fresno 10007 .95 7-1-02
EH Rialto San Bernardino 36006 1.00 1-1-76
CH Richmond Contra Costa 07038 .975 10-1-56
deletionDFB Ridgecrest Kern 15030 1.00 1-1-64
JH Rio Dell Humboldt 12017 1.00 10-1-66
JHF Rio Vista Solano 48084 1.00 7-1-69
KH Ripon San Joaquin 39004 1.00 1-1-85
KH Riverbank Stanislaus 50016 .995 10-1-06
EH Riverside Riverside 33050 1.00 7-1-80
KH Rocklin Placer 31014 1.00 7-1-65
JH Rohnert Park Sonoma 49004 .975 10-1-84
deletionAS Rolling Hills Los Angeles 19047 1.00 1-1-58
deletionAS Rolling Hills Estates Los Angeles 19067 1.00 10-1-57
AP Rosemead Los Angeles 19073 1.00 10-1-59
KH Roseville Placer 31015 1.00 7-1-65
JH Ross Marin 21026 1.00 4-1-57
KH Sacramento Sacramento 34060 1.00 4-1-69
GHC Salinas Monterey 27045 1.00 7-1-56
JH San Anselmo Marin 21027 1.00 4-1-57
EH, RC San Bernardino San Bernardino 36060 1.00 1-1-76
BH San Bruno San Mateo 41019 .95 1-1-61
BH San Carlos San Mateo 41020 .95 1-1-61
EAdeletion San Clemente Orange 30019 1.00 4-1-56
GHC Sand City Monterey 27072 1.00 7-1-60
FHdeletion San Diego San Diego 37060 1.00 10-1-56
AP San Dimas Los Angeles 19078 1.00 10-1-60
deletionSO San Fernando Los Angeles 19030 1.00 4-1-56
BH San Francisco San Francisco 38001 1.00 7-1-58
AP San Gabriel Los Angeles 19031 1.00 3-1-56

4 The city became non-conforming 1-1-65 and became conforming again effective 10-1-65.

Back to top

Admin. Dist. City County Area Code Current Tax Rate Effective
deletionDF Sanger Fresno 10008 .9500 7-1-99
EH San Jacinto Riverside 33049 1.00 7-1-80
deletionDF San Joaquin Fresno 10012 1.00 7-1-08
GH San Jose Santa Clara 43060 1.00 7-1-85
GHC San Juan Bautista San Benito 35032 1.00 4-1-56
EA San Juan Capistrano Orange 30033 1.00 7-1-61
CH San Leandro Alameda 01007 1.00 7-1-85
GH San Luis Obispo San Luis Obispo 40023 1.00 10-1-67
FHdeletion San Marcos San Diego 37011 1.00 4-1-63
AP San Marino Los Angeles 19032 1.00 4-1-56
BH San Mateo San Mateo 41021 .95 1-1-61
CH San Pablo Contra Costa 07042 .975 10-1-56
JH San Rafael Marin 21028 1.00 4-1-57
CH San Ramon Contra Costa 07048 .975 10-1-83
EA Santa Ana Orange 30020 1.00 4-1-56
GH Santa Barbara Santa Barbara 42060 1.00 7-1-75
GH Santa Clara Santa Clara 43010 1.00 7-1-85
deletionSO Santa Clarita Los Angeles 19101 1.00 1-1-88
GHC Santa Cruz Santa Cruz 44051 1.00 7-1-68
AA, AP Santa Fe Springs Los Angeles 19049 1.00 7-1-57
GH Santa Maria Santa Barbara 42002 1.00 7-1-75
AS Santa Monica Los Angeles 19033 1.00 4-1-56
AR Santa Paula Ventura 56015 .967 1-1-57
JH Santa Rosa Sonoma 49060 .975 10-1-84
FH Santee San Diego 37013 1.00 1-1-81
GH Saratoga Santa Clara 43014 1.00 7-1-85
JH Sausalito Marin 21029 1.00 4-1-57
GHC Scotts Valley Santa Cruz 44054 1.00 4-1-69
EA Seal Beach Orange 30021 1.00 4-1-56
GHC Seaside Monterey 27071 1.00 7-1-56
JH Sebastopol Sonoma 49005 .975 10-1-84
deletionDF Selma Fresno 10009 .9500 7-1-99
deletionDFB Shafter Kern 15026 1.00 10-1-82
KHM Shasta Lake Shasta 45012 1.00 10-1-93
AP Sierra Madre Los Angeles 19034 1.00 4-1-56
AA Signal Hill Los Angeles 19035 1.00 4-1-56
AR Simi Valley Ventura 56018 .967 1-1-70
FHdeletion Solana Beach San Diego 37014 1.00 10-1-86
GHC Soledad Monterey 27046 1.00 7-1-56
GH Solvang Santa Barbara 42006 1.00 7-1-85
JH Sonoma Sonoma 49006 .975 10-1-84
deletionDF Sonora Tuolumne 55041 .87 1-1-07
AP South El Monte Los Angeles 19069 1.00 10-1-58
AA South Gate Los Angeles 19036 1.00 4-1-56
KH South Lake Tahoe El Dorado 09092 1.00 1-1-66
AP South Pasadena Los Angeles 19037 1.00 4-1-56
BH South San Francisco San Mateo 41022 .95 1-1-61

back to top

Admin. Dist. City County Area Code Current Tax Rate Effective
EA Stanton Orange 30026 1.00 7-1-56
JHF St. Helena Napa 28053 1.00 10-1-91
KH Stockton San Joaquin 39060 1.00 7-1-70
JHF Suisun Solano 48085 1.00 7-1-71
GH Sunnyvale Santa Clara 43007 1.00 7-1-85
KHM Susanville Lassen 18051 .95 7-1-93
KH Sutter Creek Amador 03054 1.00 10-1-59
deletionDFB Taft Kern 15024 1.00 7-1-81
deletionDFBTehachapiKern150251.001-1-57
deletionJHF Tehama 4Tehama 52032 1.00 10-1-67
EH Temecula Riverside 33062 1.00 1-1-90
AP Temple City Los Angeles 19077 1.00 7-1-60
AR Thousand Oaks Ventura 56017 .967 1-1-65
JH Tiburon Marin 21031 1.00 7-1-64
AS Torrance Los Angeles 19038 1.00 4-1-56
KH Tracy San Joaquin 39003 1.00 10-1-70
JH Trinidad Humboldt 12016 1.00 1-1-67
KHMTruckee Nevada 29033 1.00 4-1-93
deletionDF Tulare Tulare 54055 .95 10-1-57
KHM Tulelake Siskiyou 47008 1.00 1-1-74
KH Turlock Stanislaus 50017 .95 7-1-84
EA Tustin Orange 30022 1.00 4-1-56
EHC Twentynine Palms San Bernardino 36083 1.00 1-1-88
JH Ukiah Mendocino 23033 1.00 7-1-69
CH Union City Alameda 01011 .95 4-1-59
deletionRC Upland San Bernardino 36007 1.00 1-1-76
JHF Vacaville Solano 48086 1.00 4-1-70
JHF Vallejo Solano 48087 1.00 7-1-69
AR Ventura Ventura 56020 .967 1-1-57
AA Vernon Los Angeles 19039 1.00 4-1-56
deletionRC Victorville San Bernardino 36072 1.00 1-1-76
EA Villa Park Orange 30034 1.00 4-1-68
deletionDF Visalia Tulare 54056 .95 10-1-57
FHdeletion Vista San Diego 37095 1.00 4-1-63
AP Walnut Los Angeles 19071 1.00 4-1-59
CH Walnut Creek Contra Costa 07039 .975 10-1-56
deletionDFB Wasco Kern 15027 1.00 4-1-81
KH Waterford Stanislaus 50018 1.00 7-1-80
GHC Watsonville Santa Cruz 44052 1.00 7-1-68
KHM Weed Siskiyou 47009 1.00 7-1-68
AP West Covina Los Angeles 19040 1.00 4-1-56
AS, AC West Hollywood Los Angeles 19054 1.00 1-1-85
JHF West Sacramento Yolo 57029 1.00 4-1-87
deletionAR Westlake Village Los Angeles 19088 1.00 1-1-82

4 The city became non-conforming 1-1-65 and became conforming again effective 10-1-65.

back to top

Admin. Dist. City County Area Code Current Tax Rate Effective
EA City Westminster 9County Orange Code 30029 Tax Rate 1.00 Date 4-1-57
FHA Westmorland Imperial 13027 1.00 7-1-82
KH, KHM Wheatland Yuba 58021 1.00 7-1-57
deletionAP Whittier Los Angeles 19041 1.00 4-1-66
EH Wildomar Riverside 33066 1.00 10-1-08
JHF Williams Colusa 06048 1.00 10-1-76
JH Willits Mendocino 23034 1.00 7-1-69
deletionJHF Willows Glenn 11072 1.00 7-1-68
JH Windsor Sonoma 49008 1.00 10-1-92
JHF Winters Yolo 57027 1.00 7-1-72
deletionDF Woodlake Tulare 54057 .95 10-1-57
JHF Woodland Yolo 57028 1.00 7-1-72
BH Woodside San Mateo 41024 .95 1-1-61
EA Yorba Linda Orange 30035 1.00 1-1-68
JHF Yountville Napa 28054 1.00 10-1-91
KHM Yreka Siskiyou 47007 1.00 4-1-68
KH Yuba City Sutter 51051 1.00 7-1-78
EH Yucaipa San Bernardino 36076 1.00 1-1-90
EHC Yucca Valley San Bernardino 36077 1.00 1-1-92

9 Name of Tri-City, Orange County, changed to Westminster, September 4, 1957.