Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

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 OCTOBER 1, 1984

COUNTIES

Equalization District Administrative District County Area Code Effective
1 CH Alameda 01998 7-1-56
2 KH Alpine 1 02998 7-1-60
2 KH Amador 03998 10-1-59
2 KHM Butte 04998 1-1-57
2 KH Calaveras 05998 1-1-58
1 JHF Colusa 06998 10-1-57
1 CH Contra Costa 07998 10-1-56
1 JH Del Norte 08998 10-1-56
2 KH El Dorado 09998 10-1-56
2 KHO Fresno 10998 7-1-59
2 KHM Glenn 11998 4-1-57
1 JH Humboldt 12998 10-1-56
3 FHA Imperial 13998 7-1-57
2 ARH Inyo 14998 4-1-56
2 ARH Kern 15998 1-1-57
2 KHO Kings 16998 7-1-57
1 JH Lake 17998 10-1-57
2 KHM Lassen 18998 10-1-56
2, 3, 4 11 Los Angeles 19998 4-1-56
2 KHO Madera 20998 4-1-57
1 JH Marin 21998 4-1-57
2 KH Mariposa 1 22998 4-1-56
1 JH Mendocino 23998 7-1-56
2 KH Merced 24998 7-1-56
2 KHM Modoc 25998 4-1-57
2 KH Mono 26998 4-1-56
1 GHC Monterey 27998 7-1-56
1 JH Napa 28998 1-1-57
2 KH Nevada 29998 4-1-58
3 EA Orange 30998 4-1-56
2 KH Placer 31998 4-1-57
2 KHM Plumas 32998 4-1-61
3 EH Riverside 33998 7-1-57
2 KH Sacramento 34998 4-1-56
1 GH San Benito 35998 4-1-56
2, 3 EH San Bernardino 36998 7-1-56
3 FH San Diego 37998 10-1-56
1 BH San Francisco 38999 7-1-58
2 KH San Joaquin 39998 7-1-56
1 GH San Luis Obispo 40998 10-1-57
1 BH San Mateo 41998 1-1-61
1, 2 AR Santa Barbara 42998 1-1-60
1 GH Santa Clara 43998 10-1-56
1 GHC Santa Cruz 44998 7-1-56
2 KHM Shasta 45998 1-1-58
2 KH Sierra 46998 1-1-59
2 KHM Siskiyou 47998 1-1-62
1 JHF Solano 48998 1-1-58
1 JH Sonoma 49998 7-1-56
2 KH Stanislaus 50998 4-1-57
2 KH Sutter 51998 10-1-57
2 KHM Tehama 2 52998 10-1-59
1 JH Trinity 1 53998 10-1-56
2 KHO Tulare 54998 10-1-57
2 KH Tuolumne 55998 7-1-56
2 AR Ventura 56998 1-1-57
1 JHF Yolo 57998 10-1-57
2 KH 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 Ventura Administrative District (AR); the mid-portion is under the Norwalk (AA), Van Nuys (AC), West Covina (AP), and Culver City (AS) Administrative Districts; and the Southern portion is under the Santa Ana Administrative District (EA).

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

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CITIES

Admin. Dist. City County Area Code Current Tax Rate Effective
EH Adelanto San Bernardino 36074 1.00 1-1-76
AC 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
EAA 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
EH 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
ARH 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
KH 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
KHO Avenal Kings 16034 .98 1-1-80
AP Azusa Los Angeles 19004 1.00 4-1-56
ARH Bakersfield Kern 15021 1.00 7-1-69
AP Baldwin Park Los Angeles 19043 1.00 4-1-56
EHC Banning Riverside 33041 1.00 7-1-80
EH Barstow San Bernardino 36008 1.00 1-1-76
EHC 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
AS Beverly Hills Los Angeles 19006 1.00 4-1-56
EH Big Bear Lake San Bernardino 36081 1.00 1-1-81
KHM Biggs Butte 04001 1.00 1-1-57
ARH 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

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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
AC Calabasas Los Angeles 19103 1.00 7-1-91
ARH 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
FHB Carlsbad San Diego 37008 1.00 10-1-56
GHC Carmel Monterey 27041 1.00 7-1-56
GHC Carpinteria Santa Barbara 42004 1.00 7-1-75
AA/AS 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
EH Chino San Bernardino 36001 1.00 1-1-76
EH Chino Hills San Bernardino 36085 1.00 1-1-92
KHO 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
KHO Clovis Fresno 10001 .9500 7-1-98
EHC Coachella Riverside 33051 1.00 7-1-80
KHO 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 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
KHO Corcoran Kings 16031 .98 7-1-80
KHM 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.

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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
ARH Delano Kern 15022 1.00 4-1-82
FHB 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
KHO 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
KH 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
FHB Encinitas San Diego 37018 1.00 1-1-87
KH Escalon San Joaquin 39005 1.00 1-1-85
FHB 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
KHO 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
KHO Farmersville Tulare 54058 .95 1-1-61
JH Ferndale Humboldt 12014 1.00 10-1-69
AR Fillmore Ventura 56011 .967 1-1-57
KHO Firebaugh Fresno 10003 .9500 7-1-04

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

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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
KHO Fowler Fresno 10004 .95 7-1-04
CH Fremont Alameda 01009 .95 7-1-56
KHO Fresno Fresno 10060 .9465 7-1-10
EA Fullerton Orange 30013 1.00 4-1-56
KH Galt Sacramento 34004 1.00 1-1-74
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
AP Glendale Los Angeles 19070 1.00 4-1-56
AP Glendora Los Angeles 19015 1.00 4-1-56
GH Goleta Santa Barbara 42008 .500 4-7-02
GHC Gonzales Monterey 27047 1.00 7-1-56
EH Grand Terrace San Bernardino 36078 1.00 1-1-79
KH 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
KH Gustine Merced 24022 1.00 10-1-74
BH Half Moon Bay San Mateo 41026 .95 1-1-61
KHO 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
EH Hesperia San Bernardino 36082 1.00 10-1-88
AC 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
KHO Huron Fresno 10014 1.00 4-1-79

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

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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
KHO Kerman Fresno 10010 .950 7-1-01
GHC King City Monterey 27042 1.00 7-1-56
KHO Kingsburg Fresno 10005 .950 7-1-01
AP 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
APLake 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
AA La Mirada 7Los Angeles 19076 1.00 4-1-60
ARLancasterLos 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
KHO Lemoore Kings 16033 .98 7-1-80
KH Lincoln Placer 31013 1.00 7-1-65
KHO 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
KH 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.

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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/
EAB 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
GH Los Gatos Santa Clara 43003 1.00 7-1-85
KH Loyalton Sierra 46096 .95 4-1-68
AA Lynwood Los Angeles 19021 1.00 4-1-56
KHO Madera Madera 20042 .93257-1-10
AC Malibu Los Angeles 19053 1.00 4-1-91
KH 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
ARH 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
KH Marysville Yuba 58060 1.00 7-1-72
AA Maywood Los Angeles 19023 1.00 4-1-56
ARH McFarland Kern 15028 1.00 10-1-57
KHO Mendota Fresno 10011 .9850 7-1-97
EH Menifee Riverside 33067 1.00 1-1-09
BH Menlo Park San Mateo 41017 .95 1-1-61
KH 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
EAA 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
EH Montclair 8San Bernardino 36071 1.00 1-1-76
AA 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 five district offices located in Norwalk (AA), Ventura (AR), Van Nuys (AC), West Covina (AP), Culver City (AS) and one branchoffice in Long Beach (EAB).

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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
EH Needles San Bernardino 36003 1.00 1-1-62
KH 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
FHB Oceanside San Diego 37007 1.00 4-1-56
AR Ojai Ventura 56012 1.00 10-1-76
EH Ontario San Bernardino 36004 1.00 1-1-76
EA Orange Orange 30030 1.00 4-1-56
KHO Orange Cove Fresno 10013 1.00 4-1-79
CH Orinda Contra Costa 07047 .975 10-1-85
KHM 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 Pacifi ca San Mateo 41025 .95 1-1-61
GHC Pacifi c Grove Monterey 27044 1.00 7-1-56
AR 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
EAB 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
KHO Parlier Fresno 10006 1.00 4-1-79
AP 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
AA 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

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Admin. Dist. City County Area Code Current Tax Rate Effective
JH Point Arena Mendocino 23032 1.00 7-1-69
AP Pomona Los Angeles 19028 1.00 4-1-56
KHO 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
FHB Poway San Diego 37012 1.00 1-1-81
KH Rancho Cordova Sacramento 34014 1.00 10-1-03
EH Rancho Cucamonga San Bernardino 36075 1.00 1-1-78
EHC Rancho Mirage Riverside 33057 1.00 7-1-80
EA Rancho Palos Verdes Los Angeles 19085 1.00 10-1-73
EARancho Santa Margarita Orange300431.004-1-00
KHM 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
KHO 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
ARH 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
EA Rolling Hills Los Angeles 19047 1.00 1-1-58
EA 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 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
EAA San Clemente Orange 30019 1.00 4-1-56
GHC Sand City Monterey 27072 1.00 7-1-60
FH/FHB San Diego San Diego 37060 1.00 10-1-56
AP San Dimas Los Angeles 19078 1.00 10-1-60
AC 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.

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Admin. Dist. City County Area Code Current Tax Rate Effective
KHO Sanger Fresno 10008 .9500 7-1-99
EH San Jacinto Riverside 33049 1.00 7-1-80
KHO 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
FHB 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
AR Santa Clarita Los Angeles 19101 1.00 1-1-88
GH Santa Cruz Santa Cruz 44051 1.00 7-1-68
AA 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
KHO Selma Fresno 10009 .9500 7-1-99
ARH 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
FHB 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
KH 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

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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
ARH Taft Kern 15024 1.00 7-1-81
ARHTehachapiKern150251.001-1-57
KHM 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
KH Truckee Nevada 29033 1.00 4-1-93
KHO 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
EH 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
EH Victorville San Bernardino 36072 1.00 1-1-76
EA Villa Park Orange 30034 1.00 4-1-68
KHO Visalia Tulare 54056 .95 10-1-57
FHB 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
ARH 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 West Hollywood Los Angeles 19054 1.00 1-1-85
JHF West Sacramento Yolo 57029 1.00 4-1-87
AC 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.

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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 Wheatland Yuba 58021 1.00 7-1-57
AA 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
KHM 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
KHO 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.