New Tax Rates Take Effect on July 1, 2000

New Tax Rates Take Effect on July 1, 2000, for Mariposa County and the City of Woodland

Mariposa County: 7.75 percent
Voters have approved a 0.50 percent Mariposa County Healthcare Authority (MCHA) district tax, which will increase the tax rate from 7.25 percent to 7.75 percent. The district tax applies to the entire county.

City of Woodland: 7.75 percent
Voters have approved a City of Woodland General Revenue Transactions and Use Tax (WOGT), which will increase the tax rate within the city limits of Woodland from 7.25 percent to 7.75 percent. Note: Woodland is located in Yolo County. The tax rate in areas of the county outside the city limits of Woodland will remain at 7.25 percent.

Which retailers must collect tax at the new rate?
You must apply the new 7.75 percent rate if you

  • Are a retailer in the district and your merchandise is sold and delivered within the district.
  • Are a retailer located outside of the district who is engaged in business in the district and you sell merchandise for use in the district. You are considered to be engaged in business in the district if you (1) have any type of business location there, (2) deliver into the district using your own vehicles or (3) have an agent or representative in the district for the purpose of taking orders, selling, delivering, installing, or assembling.
  • Are a dealer of vehicles, vessels, or aircraft and sell those items to customers who register them to an address located in the district.
  • Collect tax on lease payments you receive for leased property used by the lessee in the district.

If you are not required to collect the additional 0.50 percent district tax, as described above, the purchaser is liable for that tax.

Is there an exemption from the tax rate increase?
In general, fixed-price contracts and fixed-price lease agreements entered into prior to July 1, 2000, are subject to the tax rates in effect at the time you and your customer entered into the contract. To qualify as "fixed-price," neither party can have the unconditional right to adjust the price for an increase in costs or terminate the contract or lease [Revenue and Taxation Code sections 7261(g) or 7262 (f)]. In addition, the tax amount or rate must be specifically stated in the contract or lease agreement. If the contract or lease qualifies as fixed-price, you should continue to report and remit the specified tax rate - that is, the rate in effect at the time you entered into the contract.

Rate Charts Available
For your convenience, rate charts are available for the new 7.75 percent tax rate for sales up to $50 (form BOE-72-7.75%) and $100 (form BOE-180-7.75%). If you would like to order a copy of the $50 tax rate chart or the $100 tax rate chart, please call the Information Center at the number noted below.

For More Information
If you have any questions regarding this notice, please call our Information Center at 800-400-7115. Staff are available from 8:00 a.m. to 5:00 p.m., Monday through Friday, excluding State holidays.