NR# 45-G
Date: August 31, 2000
Customer and Taxpayer Services Division
Sales and Use Tax Rate in the City of Avalon will Increase
on October 1, 2000
The State Board of Equalization (BOE) announced today that
the sales and use tax rate in the City of Avalon will change
on October 1, 2000. This new tax rate reflects the statewide
7.25 percent rate, two Los Angeles County Transportation Commission
District taxes at 0.50 percent each (LATC) and (LACT), plus
0.50 percent for the new voter-approved Avalon Municipal Hospital
and Clinic Transactions and Use Tax (AMHC).
Retailers must apply the new 8.75 percent tax rate if they:
1) are retailers in the city of Avalon and their merchandise
is sold and delivered within the city; 2) are retailers located
outside the city of Avalon who are engaged in business in
the city and sell merchandise for use in the city. You are
considered to be engaged in business in the city if you have
any type of business location there, deliver into the city
using your own vehicles,vessels, aircraft, or other facilities,
or have an agent or representative in the city who makes sales,
takes orders, or makes deliveries to you; 3) are a dealer
of vehicles, vessels, or aircraft, and you sell those items
which are registered to an address located in Avalon, 4) collect
tax on lease payments you receive for leased property used
by the lessee in the city of Avalon.
If you have questions regarding this tax rate change or to
receive copies of the 8.75 percent tax rate charts, please
call the BOE's Information Center at 1-800-400-7115. Staff
are available from 8:00 a.m. to 5:00 p.m., Monday through
Friday, excluding State holidays. You may also obtain copies
of the tax rate charts (publication
BOE 180) by visiting the BOE's tax rate charts (publication
180).
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