CALIFORNIA

STATE BOARD
OF EQUALIZATION
California
BOARD MEMBERS
BETTY T. YEE
City and County
Sales and Use
San Francisco
First District

BILL LEONARD

Tax Rates
Ontario/Sacramento
Second District

MICHELLE STEEL
Rolling Hills Estates
Third District

JUDY CHU, Ph.D.

Los Angeles
Fourth District

JOHN CHIANG
State Controller

RAMON J. HIRSIG
Executive Director
Sacramento

July 1, 2008

Publication No. 71 • LDA

Contents Preface
Page Many of California’s cities, counties, towns,
1 How To Use This Publication and communities have special taxing jurisdic-
tions (districts), which impose a transactions
2 District Taxes, Rates, and
Effective Dates (sales) and use tax. These districts increase
the tax rate in a particular area by adding the
20 History of Sales and Use Tax
Rates district tax to the combined statewide rate of
7.25% (effective January 1, 2002). The rates for
Inside BOE Offices, Addresses,
these districts range from 0.10% to 1.00% per
Back and Phone Numbers
Cover district. More than one district tax may be in
effect in a given location.

As a seller or a consumer, you may be required

to report and pay district taxes for your taxable
sales and purchases. For more information on
district taxes and how they are applied, you
should download or order:
• Publication 44, Tax Tips for District Taxes
• Publication 105, District Taxes and
Delivered Sales
For more information go online at
www.boe.ca.gov to:
• View an electronic version of this
pamphlet:
www.boe.ca.gov/pdf/pub71.pdf
• Order publications
www.boe.ca.gov/cgi-bin/form_search.cgi
• Search for rates by city or county:
www.boe.ca.gov/sutax/pam71.htm
 How To Use This Publication
To find out the sales and use tax rate for a county, city, or community in California, first
locate the county, city, or community name, listed alphabetically beginning on page 5. The
rate is shown, along with the name of the county in which the city or community is located.
The rate includes the combined statewide rate of 7.25% plus any applicable district taxes.
Please Note: It is not always possible to determine the correct rate based solely on a mailing
address. For example, a customer may live near a county line and have a zip code and city
name whose mail is routed to a post office in a neighboring county which has a different
tax rate. If you relied solely on the post office mailing address to determine the tax rate,
you might assume the customer lived in a county other than the one in which he or she
actually resides. As a result, you may apply an incorrect tax rate.
If you are in doubt about the correct rate, check with your customer, call our toll-free
number 800-400-7115, or call the local Board of Equalization (BOE) office near you for
assistance. You may want to refer to other references for help, such as the California Direc-
tory of Post Offices, Thomas Guides, and other map references. Post Office mailing addresses
sometimes use a “city” designation other than the actual city in which the addressee is
located. For example, in Los Angeles County, the “cities” of Hollywood, Van Nuys, Sher-
man Oaks, San Pedro, West Los Angeles, and Eagle Rock are actually located within the
City of Los Angeles.

Recent Tax Rate Changes

We update this pamphlet whenever special tax districts are added or deleted, or when
other tax rate changes occur. The following section, District Taxes, Rates, and Effective Dates,
incorporates the district tax rate changes through July 1, 2008. The Effective and End dates
for the particular district tax indicate the recent changes.
District tax rate changes may occur more frequently than once a year. In order to m
­ aintain
an adequate supply of this publication while keeping the information updated, when
necessary, we will insert an update sheet of any changes that occur between revision dates.
This publication, including the most recent updates, may be viewed on the BOE’s ­website
at www.boe.ca.gov/pdf/pub71.pdf.

California City and County Sales and Use Tax Rates n July 2008 Page 1
 District Taxes, Rates, and Effective Dates
(City): Indicates district tax applies within the city limits and is in addition to other applicable state, local and transit district taxes.

Effective End
Tax Area District Name and Initials Rate Date Date
Alameda County Alameda County Essential Health Care Services Transactions 0.50% 07-01-04
and Use Tax (ACHC)
Alameda County Transportation Improvement Authority (ACTI) 0.50% 04-01-02
Alameda County Transportation Authority (ACTA) 0.50% 04-01-87 03-31-02
Bay Area Rapid Transit District (BART) 0.50% 04-01-70
Colusa County
Williams (City) City of Williams Transactions and Use Tax (WLMS) 0.50% 04-01-07
ontra Costa County
C Contra Costa Transportation Authority (CCTA) 0.50% 04-01-89
Bay Area Rapid Transit District (BART) 0.50% 04-01-70
El Cerrito (City) City of El Cerrito Street Improvements Transactions and Use Tax (ECSI) 0.50% 07-01-08
Pinole (City) City of Pinole Transactions and Use Tax (PNLE) 0.50% 04-01-07
Richmond (City) City of Richmond Transactions and Use Tax (RMGT) 0.50% 04-01-05
Del Norte County Del Norte County District (DNCD) 0.50% 07-01-93 06-30-98
El Dorado County
Placerville (City) City of Placerville Public Safety Transactions and Use Tax (PLPS) 0.25% 04-01-99
South Lake Tahoe (City) City of South Lake Tahoe Transactions and Use Tax (SLTG) 0.50% 04-01-05
Fresno County Fresno County Public Library Transactions and Use Tax (FCPL) 0.125% 04-01-99
Fresno County Fresno County Transportation Authority (FCTA) 0.50% 07-01-87
Fresno County Fresno County Zoo Authority (FCZA) 0.10% 04-01-05
Clovis (City) City of Clovis Public Safety Transactions and Use Tax (CCPS) 0.30% 04-01-00
Reedley (City) City of Reedley Public Safety Transactions and Use Tax (RDPS) 0.50% 07-01-08
Sanger (City) City of Sanger Public Safety Transactions and Use Tax (SGPS) 0.75% 07-01-08
Selma (City) City of Selma Public Safety Transactions and Use Tax (SLMA) 0.50% 04-01-08
Humboldt County
Trinidad (City) City of Trinidad General Revenue Transactions and Use Tax (TDGF) 1.00% 10-01-04
Imperial County Imperial County Local Transportation Authority (IMTA) 0.50% 04-01-90 
Calexico (City) Calexico Heffernan Memorial Hospital District (CXHD) 0.50% 10-01-92 03-31-06
Inyo County Inyo County Rural Counties Transactions Tax (INRC) 0.50% 10-01-88
Kern County
Delano (CIty) City of Delano Transactions and Use Tax (DLNO) 1.00% 04-01-08
Lake County
Clearlake (City) City of Clearlake Public Safety Transactions and Use Tax (CLPS) 0.50% 07-01-95
Lakeport (City) 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
Avalon (City) City of Avalon Municipal Hospital and Clinic Tax (AMHC) 0.50% 10-01-00
Inglewood (City) City of Inglewood Vital City Services Transactions and Use Tax (IGWD) 0.50% 04-01-07
Madera County Madera County 2006 Transportation Authority (MCTC) 0.50% 04-01-07
Madera County Transportation Authority (MCTA) 0.50% 10-01-90 09-30-05
Marin County Transportation Authority Marin County (TAMC) 0.50% 04-01-05
San Rafael (City) City of San Rafael Transactions and Use Tax (RFEL) 0.50% 04-01-06
Mariposa County Mariposa County Healthcare Transactions and Use Tax (MCHC) 0.50% 04-01-05
Mariposa County Healthcare Authority (MCHA) 0.50% 07-01-00 06-30-04
Mendocino County
Fort Bragg (City) City of Fort Bragg Maintain City Streets Transactions and Use Tax (FBCS) 0.50% 01-01-05
Point Arena (City) City of Point Arena Transactions and Use Tax (PARS) 0.50% 04-01-04
Ukiah (City) City of Ukiah Transactions and Use Tax (UKGT) 0.50% 10-01-05
Willits (City) City of Willits Road System Transactions and Use Tax (WCRS) 0.50% 10-01-03
Merced County
Los Banos (City) City of Los Banos Public Safety Transactions and Use Tax (LBPS) 0.50% 04-01-05
Merced (City) City of Merced Transactions and Use Tax (MRCD) 0.50% 04-01-06
Monterey County
Del Rey Oaks (City) City of Del Rey Oaks Transactions and Use Tax (DLRY) 1.00% 04-01-07
Salinas (City) City of Salinas Transactions and Use Tax (SLNS) 0.50% 04-01-06
Sand City (City) City of Sand City General Purpose Transactions and Use Tax (SAND) 0.50% 04-01-05
Seaside (City) City of Seaside Transactions and Use Tax (SEAS) 1.00% 07-01-08

Page 2 California City and County Sales and Use Tax Rates n July 2008
 District Taxes, Rates, and Effective Dates

Effective End
Tax Area District Name and Initials Rate Date Date
Napa County Napa County Flood Protection Authority Tax (NCFP) 0.50% 07-01-98
Nevada County Nevada County Public Library Transactions and Use Tax (NVPL) 0.125% 10-01-98
Nevada City (City) City of Nevada City Street Improvements Transactions and Use Tax (NVSI) 0.50% 04-01-07
Truckee (City) Town of Truckee Road Maintenance Transactions and Use Tax (TRSR) 0.50% 10-01-98
Orange County Orange County Local Transportation Authority (OCTA) 0.50% 04-01-91
Laguna Beach (City) City of Laguna Beach Temporary Transactions and Use Tax (LGBH) 0.50% 07-01-06
Riverside County Riverside County Transportation Commission (RCTC) 0.50% 07-01-89
Sacramento County Sacramento Transportation Authority (STAT) 0.50% 04-01-89
an Benito County
S San Benito County General Fund Augmentation (SBTU) 0.50% 01-01-94 12-31-97
San Benito County Council of Governments (SBCG) 0.50% 01-01-89 12-31-98
Hollister (City) City of Hollister Transactions and Use Tax (HLST) 1.00% 04-01-08
San Juan Bautista (City) City of San Juan Bautista Transactions and Use Tax (SJBG) 0.75% 04-01-05
San Bernardino County San Bernardino County Transportation Authority (SBER) 0.50% 04-01-90
Montclair (City) City of Montclair Transactions and Use Tax (MTGR) 0.25% 04-01-05
San Bernardino (City) City of San Bernardino Transactions and Use Tax (SBRN) 0.25% 04-01-07
San Diego County San Diego County Regional Transportation Commission (SDTC) 0.50% 04-01-88
El Cajon (City) City of El Cajon Public Safety Facilities Transactions and Use Tax (ECPS) 0.50% 04-01-05
National City (City) City of National City Transactions and Use Tax (NCGT) 1.00% 10-01-06
Vista (City) City of Vista Transactions and Use Tax (VSTA) 0.50% 04-01-07
an Francisco City
S San Francisco County Public Finance Authority (SFPF) 0.25% 10-01-93
and County San Francisco County Transportation Authority (SFTA) 0.50% 04-01-90
Bay Area Rapid Transit District (BART) 0.50% 04-01-70
San Joaquin County San Joaquin Transportation Authority (SJTA) 0.50% 04-01-91
Manteca (City) City of Manteca Public Safety Transactions and Use Tax (MTPS) 0.50% 04-01-07
Stockton (City) City of Stockton Public Safety Transactions and Use Tax (SPFG) 0.25% 04-01-05
San Luis Obispo County
Arroyo Grande (City) City of Arroyo Grande Transactions and Use Tax (ARGD) 0.50% 04-01-07
Grover Beach (City) City of Grover Beach Transactions and Use Tax (GRBH) 0.50% 04-01-07
Morro Bay (City) City of Morro Bay Transactions and Use Tax (MRBY) 0.50% 04-01-07
San Luis Obispo (City) City of San Luis Obispo Essential Services Transactions and Use Tax (SLOG) 0.50% 04-01-07
an Mateo County
S San Mateo County Transportation Authority (SMTA) 0.50% 01-01-89
San Mateo County Transit District (SMCT) 0.50% 07-01-82
Santa Barbara County Santa Barbara County Local Transportation Authority (SBAB) 0.50% 04-01-90
Santa Clara County Santa Clara County Transactions and Use Tax (SCGF) 0.50% 04-01-97 03-31-06
Santa Clara County Transit District (SCCT) 0.50% 10-01-76
Santa Clara County Valley Transportation Authority (SCVT) 0.50% 04-01-06
Santa Cruz County Santa Cruz County Public Library Transactions and Use Tax (SZPL) 0.25% 04-01-97
Santa Cruz County Earthquake Recovery Bond (SCER) 0.50% 04-01-91 03-31-97
Santa Cruz Metropolitan Transit District (SCMT) 0.50% 01-01-79
Capitola (City) City of Capitola Transactions and Use Tax (CPGT) 0.25% 04-01-05
Santa Cruz (City) City of Santa Cruz Replacement Transactions and Use Tax (STCZ) 0.50% 04-01-07
Santa Cruz (City) City of Santa Cruz Transactions and Use Tax (SZGT) 0.25% 07-01-04 03-31-07
Scotts Valley (City) City of Scotts Valley Transactions and Use Tax (SVGT) 0.50% 04-01-06
Watsonville (City) City of Watsonville Transactions and Use Tax (WTVL) 0.25% 04-01-07
Solano County Solano County Public Library Transactions and Use Tax (SLPL) 0.125% 10-01-98
Sonoma County Sonoma County Open Space Authority (SCOS) 0.25% 04-01-91
Sonoma County Transportation Authority (SNTA) 0.25% 04-01-05
Santa Rosa (City) City of Santa Rosa Public Safety Transactions and Use Tax (SRPS) 0.25% 04-01-05
Sebastopol (City) City of Sebastopol Transactions and Use Tax (SEGR) 0.125% 04-01-03 03-31-05
Sebastopol (City) City of Sebastopol Community Transactions and Use Tax (SEBG) 0.25% 04-01-05
Stanislaus County Stanislaus County Library Transactions and Use Tax (STCL) 0.125% 07-01-95
Ceres (City) City of Ceres Public Safety Transactions and Use Tax (CRPS) 0.50% 04-01-08

California City and County Sales and Use Tax Rates n July 2008 Page 3
 District Taxes, Rates, and Effective Dates

Effective End
Tax Area District Name and Initials Rate Date Date
Tulare County Tulare County Transportation Authority (TCTA) 0.50% 04-01-07
Tulare County Transactions and Use Tax (TCTU) 0.50% 10-01-95 12-31-97
Dinuba (City) City of Dinuba Police and Fire Protection Transactions and Use Tax (DNBA) 0.75% 04-01-06
Farmersville (City) City of Farmersville Transactions and Use Tax (FMGT) 0.50% 04-01-05
Porterville (City) City of Porterville Public Safety, Police and Fire Transactions 0.50% 04-01-06
and Use Tax (PTVL)
Tulare (City) City of Tulare Transactions and Use Tax (TLRE) 0.50% 04-01-06
Visalia (City) City of Visalia Transactions and Use Tax (VPST) 0.25% 07-01-04
Tuolumne County
Sonora (City) City of Sonora Transactions and Use Tax (SPFW) 0.50% 01-01-05
Yolo County
Davis (City) City of Davis Transactions and Use Tax (DAGT) 0.50% 07-01-04
West Sacramento (City) City of West Sacramento Transactions and Use Tax (WSTU) 0.50% 04-01-03
Woodland (City) City of Woodland Transactions and Use Tax (WDLD) 0.50% 10-01-06
Woodland (City) City of Woodland General Revenue Transactions and Use Tax (WOGT) 0.50% 07-01-00 06-30-06

Page 4 California City and County Sales and Use Tax Rates n July 2008
 Cities, Counties, and Tax Rates
A B
County Total County Rate
Alameda 8.75%
Alpine 7.25%
Amador 7.25%
Location Rate County
Acampo 7.75% San Joaquin
Acton 8.25% Los Angeles
Adelaida 7.25% San Luis Obispo
Adelanto* 7.75% San Bernardino
Adin 7.25% Modoc
Agoura 8.25% Los Angeles
Agoura Hills* 8.25% Los Angeles
Agua Caliente 7.75% Sonoma
Agua Caliente 7.75% San Diego
Springs
Agua Dulce 8.25% Los Angeles
Aguanga 7.75% Riverside
Ahwahnee 7.75% Madera
Al Tahoe 7.25% El Dorado
Alameda* 8.75% Alameda
Alamo 8.25% Contra Costa
Albany* 8.75% Alameda
Alberhill 7.75% Riverside
(Lake Elsinore*)
Albion 7.25% Mendocino
Alderpoint 7.25% Humboldt
Alhambra* 8.25% Los Angeles
Aliso Viejo* 7.75% Orange
Alleghany 7.25% Sierra
Almaden Valley 8.25% Santa Clara
Almanor 7.25% Plumas
Almondale 8.25% Los Angeles
Alondra 8.25% Los Angeles
Alpaugh 7.75% Tulare
Alpine 7.75% San Diego
Alta 7.25% Placer
Alta Loma 7.75% San Bernardino
(Rancho
Cucamonga*)
Altadena 8.25% Los Angeles
Altaville 7.25% Calaveras
Alton 7.25% Humboldt
Alturas* 7.25% Modoc
Alviso 8.25% Santa Clara
(San Jose*)
Amador 7.25% Amador
City*
Amargosa 7.75% Inyo
(Death Valley)
* Incorporated city  + Certain cities within the county have a higher tax rate. Locate the city to find the correct rate.
California City and County Sales and Use Tax Rates
Location Rate County
Amboy 7.75% San Bernardino
American 7.75% Napa
Canyon*
Anaheim* 7.75% Orange
Anderson* 7.25% Shasta
Angels Camp* 7.25% Calaveras
Angelus Oaks 7.75% San Bernardino
Angwin 7.75% Napa
Annapolis 7.75% Sonoma
Antelope 7.75% Sacramento
Antelope Acres 8.25% Los Angeles
Antioch* 8.25% Contra Costa
Anza 7.75% Riverside
Apple Valley* 7.75% San Bernardino
Applegate 7.25% Placer
Aptos 8.00% Santa Cruz
Arbuckle 7.25% Colusa
Arcadia* 8.25% Los Angeles
Arcata* 7.25% Humboldt
Argus 7.75% San Bernardino
Arleta 8.25% Los Angeles
(Los Angeles*)
Arlington 7.75% Riverside
(Riverside*)
Armona 7.25% Kings
Army Terminal 8.75% Alameda
Arnold 7.25% Calaveras
Aromas 7.25% Monterey
Arrowbear Lake 7.75% San Bernardino
Arrowhead 7.75% San Bernardino
Highlands
Arroyo Grande* 7.75% San Luis Obispo
Artesia* 8.25% Los Angeles
Artois 7.25% Glenn
Arvin* 7.25% Kern
Ashland 8.75% Alameda
Asti 7.75% Sonoma
Atascadero* 7.25% San Luis Obispo
Athens 8.25% Los Angeles
Atherton* 8.25% San Mateo
Atwater* 7.25% Merced
Atwood 7.75% Orange
Auberry 7.975% Fresno
Auburn* 7.25% Placer
Avalon* 8.75% Los Angeles
Avenal* 7.25% Kings
Avery 7.25% Calaveras
Avila Beach 7.25% San Luis Obispo
Azusa* 8.25% Los Angeles
n July 2008 Page 5
County Total County Rate
Butte 7.25%
Location Rate County
Badger 7.75% Tulare
Bailey 8.25% Los Angeles
Baker 7.75% San Bernardino
Bakersfield* 7.25% Kern
Balboa 7.75% Orange
(Newport
Beach*)
Balboa Island 7.75% Orange
(Newport
Beach*)
Balboa Park 7.75% San Diego
(San Diego*)
Baldwin Park* 8.25% Los Angeles
Ballard 7.75% Santa Barbara
Ballico 7.25% Merced
Ballroad 7.75% Orange
Bangor 7.25% Butte
Banning* 7.75% Riverside
Banta 7.75% San Joaquin
Bard 7.75% Imperial
Barrington 8.25% Los Angeles
Barstow* 7.75% San Bernardino
Bartlett 7.75% Inyo
Barton 7.975% Fresno
Base Line 7.75% San Bernardino
Bass Lake 7.75% Madera
Bassett 8.25% Los Angeles
Baxter 7.25% Placer
Bayside 7.25% Humboldt
Baywood Park 7.25% San Luis Obispo
Beale A.F.B. 7.25% Yuba
Bear River Lake 7.25% Amador
Bear Valley 7.25% Alpine
Bear Valley 7.75% Mariposa
Beaumont* 7.75% Riverside
Beckwourth 7.25% Plumas
Bel Air Estates 8.25% Los Angeles
Belden 7.25% Plumas
Bell Gardens* 8.25% Los Angeles
Bell* 8.25% Los Angeles
Bella Vista 7.25% Shasta
Bellflower* 8.25% Los Angeles
Belmont* 8.25% San Mateo
Belvedere* 7.75% Marin
Ben Lomond 8.00% Santa Cruz
Benicia* 7.375% Solano
Benton 7.25% Mono
 Cities, Counties, and Tax Rates

Location Rate County Location Rate County Location Rate County

Berkeley* 8.75% Alameda Boyes Hot 7.75% Sonoma Calabasas 8.25% Los Angeles
Bermuda Dunes 7.75% Riverside Springs Highlands
Berry Creek 7.25% Butte Bradbury* 8.25% Los Angeles Calabasas Park 8.25% Los Angeles
Bethel Island 8.25% Contra Costa Bradford 8.75% Alameda Calabasas* 8.25% Los Angeles
Betteravia 7.75% Santa Barbara Bradley 7.25% Monterey Calexico* 7.75% Imperial
Beverly Hills* 8.25% Los Angeles Branscomb 7.25% Mendocino Caliente 7.25% Kern
Bieber 7.25% Lassen Brawley* 7.75% Imperial California 7.25% Kern
Big Bar 7.25% Trinity Brea* 7.75% Orange City*
Big Basin 8.00% Santa Cruz Brents Junction 8.25% Los Angeles California Hot 7.75% Tulare
Big Bear 7.75% San Bernardino Brentwood 8.25% Los Angeles Springs
City (Los Angeles*) California Valley 7.25% San Luis Obispo
Big Bear Lake* 7.75% San Bernardino Brentwood* 8.25% Contra Costa Calimesa* 7.75% Riverside
Big Bend 7.25% Shasta Briceland 7.25% Humboldt Calipatria* 7.75% Imperial
Big Creek 7.975% Fresno Bridgeport 7.75% Mariposa Calistoga* 7.75% Napa
Big Oak Flat 7.25% Tuolumne Bridgeport 7.25% Mono Callahan 7.25% Siskiyou
Big Pine 7.75% Inyo Bridgeville 7.25% Humboldt Calpella 7.25% Mendocino
Big River 7.75% San Bernardino Brisbane* 8.25% San Mateo Calpine 7.25% Sierra
Big Sur 7.25% Monterey Broderick (West 7.75% Yolo Calwa 7.975% Fresno
Biggs* 7.25% Butte Sacramento*) Camarillo* 7.25% Ventura
Bijou 7.25% El Dorado Brookdale 8.00% Santa Cruz Cambria 7.25% San Luis Obispo
Biola 7.975% Fresno Brookhurst 7.75% Orange Cambrian Park 8.25% Santa Clara
Biola College 8.25% Los Angeles Center Cameron Park 7.25% El Dorado
(La Mirada*) Brooks 7.25% Yolo Camino 7.25% El Dorado
Birds Landing 7.375% Solano Browns Valley 7.25% Yuba Camp Beale 7.25% Yuba
Bishop* 7.75% Inyo Brownsville 7.25% Yuba Camp Connell 7.25% Calaveras
Black Hawk 8.25% Contra Costa Bryn Mawr 7.75% San Bernardino Camp Curry 7.75% Mariposa
Blairsden 7.25% Plumas Bryte (West 7.75% Yolo Camp Kaweah 7.75% Tulare
Blocksburg 7.25% Humboldt Sacramento*) Camp Meeker 7.75% Sonoma
Bloomington 7.75% San Bernardino Buellton* 7.75% Santa Barbara Camp Nelson 7.75% Tulare
Blossom Hill 8.25% Santa Clara Buena Park* 7.75% Orange Camp Pendleton 7.75% San Diego
Blossom Valley 8.25% Santa Clara Burbank* 8.25% Los Angeles Camp Roberts 7.25% Monterey
Blue Jay 7.75% San Bernardino Burlingame* 8.25% San Mateo Campbell* 8.25% Santa Clara
Blue Lake* 7.25% Humboldt Burney 7.25% Shasta Campo 7.75% San Diego
Blythe* 7.75% Riverside Burnt Ranch 7.25% Trinity Campo Seco 7.25% Calaveras
Bodega 7.75% Sonoma Burrel 7.975% Fresno Camptonville 7.25% Yuba
Bodega Bay 7.75% Sonoma Burson 7.25% Calaveras Canby 7.25% Modoc
Bodfish 7.25% Kern Butte City 7.25% Glenn Canoga Annex 8.25% Los Angeles
Bolinas 7.75% Marin Butte Meadows 7.25% Butte Canoga Park 8.25% Los Angeles
Bolsa 7.75% Orange Buttonwillow 7.25% Kern (Los Angeles*)
Bombay Beach 7.75% Imperial Byron 8.25% Contra Costa Cantil 7.25% Kern
Bonita 7.75% San Diego Cantua Creek 7.975% Fresno
Bonny Doon 8.00% Santa Cruz C Canyon 8.25% Contra Costa
Bonsall 7.75% San Diego Canyon Country 8.25% Los Angeles
Boonville 7.25% Mendocino County Total County Rate (Santa Clarita*)
Boron 7.25% Kern Calaveras 7.25% Canyon Lake* 7.75% Riverside
Borrego Springs 7.75% San Diego Colusa + 7.25% Canyondam 7.25% Plumas
Bostonia 7.75% San Diego Contra Costa + 8.25% Capay 7.25% Yolo
Boulder Creek 8.00% Santa Cruz Capistrano 7.75% Orange
Boulevard 7.75% San Diego Location Rate County Beach (Dana
Bouquet Canyon 8.25% Los Angeles Cabazon 7.75% Riverside Point*)
(Santa Clarita*) Cabrillo 8.25% Los Angeles Capitola* 8.25% Santa Cruz
Bowman 7.25% Placer Cadiz 7.75% San Bernardino Cardiff By The 7.75% San Diego
Sea (Encinitas*)
* Incorporated city  + Certain cities within the county have a higher tax rate. Locate the city to find the correct rate.

Page 6 California City and County Sales and Use Tax Rates n July 2008
 Cities, Counties, and Tax Rates

Location Rate County Location Rate County Location Rate County

Cardwell 7.975% Fresno Chinese Camp 7.25% Tuolumne Concord* 8.25% Contra Costa
Carlotta 7.25% Humboldt Chino Hills* 7.75% San Bernardino Cool 7.25% El Dorado
Carlsbad* 7.75% San Diego Chino* 7.75% San Bernardino Copperopolis 7.25% Calaveras
Carmel Rancho 7.25% Monterey Chiriaco Summit 7.75% Riverside Corcoran* 7.25% Kings
Carmel Valley 7.25% Monterey Cholame 7.25% San Luis Obispo Cornell 8.25% Los Angeles
Carmel* 7.25% Monterey Chowchilla* 7.75% Madera Corning* 7.25% Tehama
Carmichael 7.75% Sacramento Chualar 7.25% Monterey Corona Del Mar 7.75% Orange
Carnelian Bay 7.25% Placer Chula Vista* 7.75% San Diego (Newport Beach*)
Carpinteria* 7.75% Santa Barbara Cima 7.75% San Bernardino Corona* 7.75% Riverside
Carson* 8.25% Los Angeles Citrus Heights* 7.75% Sacramento Coronado* 7.75% San Diego
Cartago 7.75% Inyo City of 8.25% Los Angeles Corralitos 8.25% Santa Cruz
Caruthers 7.975% Fresno Commerce* (Watsonville*)
Casitas Springs 7.25% Ventura City of 8.25% Los Angeles Corte Madera* 7.75% Marin
Casmalia 7.75% Santa Barbara Industry* Coso Junction 7.75% Inyo
Caspar 7.25% Mendocino City Terrace 8.25% Los Angeles Costa Mesa* 7.75% Orange
Cassel 7.25% Shasta Claremont* 8.25% Los Angeles Cotati* 7.75% Sonoma
Castaic 8.25% Los Angeles Clarksburg 7.25% Yolo Cottonwood 7.25% Shasta
Castella 7.25% Shasta Clayton* 8.25% Contra Costa Coulterville 7.75% Mariposa
Castle A.F.B. 7.25% Merced Clear Creek 7.25% Siskiyou Courtland 7.75% Sacramento
Castro Valley 8.75% Alameda Clearlake 7.25% Lake Covelo 7.25% Mendocino
Castroville 7.25% Monterey Highlands Covina* 8.25% Los Angeles
Cathedral 7.75% Riverside Clearlake Oaks 7.25% Lake Cowan Heights 7.75% Orange
City* Clearlake Park 7.75% Lake Coyote 8.25% Santa Clara
Catheys Valley 7.75% Mariposa (Clearlake*) Crannell 7.25% Humboldt
Cayucos 7.25% San Luis Obispo Clearlake* 7.75% Lake Crenshaw 8.25% Los Angeles
Cazadero 7.75% Sonoma Clements 7.75% San Joaquin Crescent 7.25% Del Norte
Cecilville 7.25% Siskiyou Clinter 7.975% Fresno City*
Cedar 8.25% Los Angeles Clio 7.25% Plumas Crescent Mills 7.25% Plumas
Cedar Crest 7.975% Fresno Clipper Mills 7.25% Butte Cressey 7.25% Merced
Cedar Glen 7.75% San Bernardino Cloverdale* 7.75% Sonoma Crest Park 7.75% San Bernardino
Cedar Ridge 7.375% Nevada Clovis* 8.275% Fresno Cresta Blanca 8.75% Alameda
Cedarpines 7.75% San Bernardino Coachella* 7.75% Riverside Crestline 7.75% San Bernardino
Park Coalinga* 7.975% Fresno Creston 7.25% San Luis Obispo
Cedarville 7.25% Modoc Coarsegold 7.75% Madera Crockett 8.25% Contra Costa
Central Valley 7.25% Shasta Cobb 7.25% Lake Cromberg 7.25% Plumas
Century 8.25% Los Angeles Cohasset 7.25% Butte Cross Roads 7.75% San Bernardino
City Cole 8.25% Los Angeles Crowley Lake 7.25% Mono
Ceres* 7.875% Stanislaus Coleville 7.25% Mono (Mammoth
Cerritos* 8.25% Los Angeles Colfax* 7.25% Placer Lake*)
Challenge 7.25% Yuba College 7.25% Colusa Crows Landing 7.375% Stanislaus
Chambers 7.25% Placer City Cucamonga 7.75% San Bernardino
Lodge College Grove 7.75% San Diego (Rancho
Charter Oak 8.25% Los Angeles Center Cucamonga*)
Chatsworth 8.25% Los Angeles Colma* 8.25% San Mateo Cudahy* 8.25% Los Angeles
(Los Angeles*) Coloma 7.25% El Dorado Culver City* 8.25% Los Angeles
Cherry Valley 7.75% Riverside Colorado 7.75% Mariposa Cummings 7.25% Mendocino
Chester 7.25% Plumas Colton* 7.75% San Bernardino Cupertino* 8.25% Santa Clara
Chicago Park 7.375% Nevada Columbia 7.25% Tuolumne Curry Village 7.75% Mariposa
Chico* 7.25% Butte Colusa* 7.25% Colusa Cutler 7.75% Tulare
Chilcoot 7.25% Plumas Commerce* 8.25% Los Angeles Cutten 7.25% Humboldt
China Lake 7.25% Kern Comptche 7.25% Mendocino Cuyama 7.75% Santa Barbara
NWC Compton* 8.25% Los Angeles Cypress* 7.75% Orange
(Ridgecrest*)
* Incorporated city  + Certain cities within the county have a higher tax rate. Locate the city to find the correct rate.

California City and County Sales and Use Tax Rates n July 2008 Page 7
 Cities, Counties, and Tax Rates

Location Rate County Location Rate County

D
Dogtown 7.75% Marin Easton 7.975% Fresno
County Total County Rate Dollar Ranch 8.25% Contra Costa Eastside 7.75% San Bernardino
Dorris* 7.25% Siskiyou Echo Lake 7.25% El Dorado
Del Norte 7.25%
Dos Palos* 7.25% Merced Echo Park 8.25% Los Angeles
Location Rate County Dos Rios 7.25% Mendocino (Los Angeles*)
Daggett 7.75% San Bernardino Douglas 7.25% Trinity Edgemont 7.75% Riverside
Dairy Farm 7.375% Solano City (Moreno Valley*)
Daly City* 8.25% San Mateo Douglas Flat 7.25% Calaveras Edgewood 7.25% Siskiyou
Dana Point* 7.75% Orange Downey* 8.25% Los Angeles Edison 7.25% Kern
Danville* 8.25% Contra Costa Downieville 7.25% Sierra Edwards 7.25% Kern
Dardanelle 7.25% Tuolumne Doyle 7.25% Lassen Edwards A.F.B. 7.25% Kern
Darwin 7.75% Inyo Drytown 7.25% Amador El Cajon* 8.25% San Diego
Davenport 8.00% Santa Cruz Duarte* 8.25% Los Angeles El Centro* 7.75% Imperial
Davis Creek 7.25% Modoc Dublin* 8.75% Alameda El Cerrito* 8.75% Contra Costa
Davis* 7.75% Yolo Ducor 7.75% Tulare El Dorado 7.25% El Dorado
  The University of California Davis Dulzura 7.75% San Diego El Dorado Hills 7.25% El Dorado
  campus tax rate is 7.25% Duncans Mills 7.75% Sonoma El Granada 8.25% San Mateo
Dunlap 7.975% Fresno El Macero 7.25% Yolo
Death Valley 7.75% Inyo
Dunnigan 7.25% Yolo El Modena 7.75% Orange
Death Valley 7.75% Inyo
Dunsmuir* 7.25% Siskyou El Monte* 8.25% Los Angeles
Junction
Durham 7.25% Butte El Nido 7.25% Merced
Deer Park 7.75% Napa
Dutch Flat 7.25% Placer El Portal 7.75% Mariposa
Del Kern 7.25% Kern
El Segundo* 8.25% Los Angeles
(Bakersfield*)
Del Mar Heights 7.75% San Luis Obispo E El Sobrante 8.25% Contra Costa
El Toro 7.75% Orange
(Morro Bay*)
Del Mar* 7.75% San Diego
County Total County Rate (Lake Forest*)
El Dorado + 7.25% El Toro M.C.A.S. 7.75% Orange
Del Monte Park 7.25% Monterey
El Verano 7.75% Sonoma
(Monterey*)
Location Rate County El Viejo 7.375% Stanislaus
Del Rey 7.975% Fresno
Eagle Mountain 7.75% Riverside Eldridge 7.75% Sonoma
Del Rey Oaks* 8.25% Monterey
Eagle Rock 8.25% Los Angeles Elizabeth Lake 8.25% Los Angeles
Del Rosa 7.75% San Bernardino
(Los Angeles*) Elk 7.25% Mendocino
Del Sur 8.25% Los Angeles
Eagleville 7.25% Modoc Elk Creek 7.25% Glenn
Delano* 8.25% Kern
Earlimart 7.75% Tulare Elk Grove* 7.75% Sacramento
Deleven 7.25% Colusa
Earp 7.75% San Bernardino Elmira 7.375% Solano
Delhi 7.25% Merced
East Highlands 7.75% San Bernardino Elmwood 8.75% Alameda
Denair 7.375% Stanislaus
(Highland*) Elverta 7.75% Sacramento
Denny 7.25% Trinity
East Irvine 7.75% Orange Emerald Hills
Descanso 7.75% San Diego
(Irvine*) (Redwood City*) 8.25% San Mateo
Desert Center 7.75% Riverside
East Los 8.25% Los Angeles Emeryville* 8.75% Alameda
Desert Hot 7.75% Riverside
Angeles Emigrant Gap 7.25% Placer
Springs*
East Lynwood 8.25% Los Angeles Empire 7.375% Stanislaus
Di Giorgio 7.25% Kern
(Lynwood*) Encinitas* 7.75% San Diego
Diablo 8.25% Contra Costa
East Nicolaus 7.25% Sutter Encino 8.25% Los Angeles
Diamond Bar* 8.25% Los Angeles
East Palo Alto* 8.25% San Mateo (Los Angeles*)
Diamond 7.25% El Dorado
East Porterville 8.25% Tulare Enterprise 7.25% Shasta
Springs
(Porterville*) Escalon* 7.75% San Joaquin
Dillon Beach 7.75% Marin
East Rancho Escondido* 7.75% San Diego
Dinkey Creek 7.975% Fresno
Dominguez 8.25% Los Angeles Esparto 7.25% Yolo
Dinuba* 8.50% Tulare
East San Pedro 8.25% Los Angeles Essex 7.75% San Bernardino
Discovery Bay 8.25% Contra Costa
(Los Angeles*) Etiwanda 7.75% San Bernardino
Dixon* 7.375% Solano
Eastgate 8.25% Los Angeles (Rancho
Dobbins 7.25% Yuba
Cucamonga*)
* Incorporated city  + Certain cities within the county have a higher tax rate. Locate the city to find the correct rate.

Page 8 California City and County Sales and Use Tax Rates n July 2008
 Cities, Counties, and Tax Rates

Etna* 7.25% Siskiyou Location Rate County Location Rate County

Ettersburg 7.25% Humboldt Forest Falls 7.75% San Bernardino Georgetown 7.25% El Dorado
Eureka* 7.25% Humboldt Forest Glen 7.25% Trinity Gerber 7.25% Tehama
Exeter* 7.75% Tulare Forest Knolls 7.75% Marin Geyserville 7.75% Sonoma
Forest Park 8.25% Los Angeles Giant Forest 7.75% Tulare
Forest Ranch 7.25% Butte Gillman Hot 7.75% Riverside
F
Foresthill 7.25% Placer Springs
County Total County Rate Forestville 7.75% Sonoma Gilroy* 8.25% Santa Clara
Forks of Salmon 7.25% Siskiyou Glassell Park 8.25% Los Angeles
Fresno + 7.975%
Fort Bidwell 7.25% Modoc (Los Angeles*)
Location Rate County Fort Bragg* 7.75% Mendocino Glen Avon 7.75% Riverside
Fort Dick 7.25% Del Norte Glen Ellen 7.75% Sonoma
Fair Oaks 7.75% Sacramento
Fort Irwin 7.75% San Bernardino Glenburn 7.25% Shasta
Fairfax* 7.75% Marin
Fort Jones* 7.25% Siskiyou Glencoe 7.25% Calaveras
Fairfield* 7.375% Solano
Fort Ord 7.25% Monterey Glendale* 8.25% Los Angeles
Fairmount 8.25% Contra Costa
(Seaside*) Glendora* 8.25% Los Angeles
Fall River Mills 7.25% Shasta
Fort Seward 7.25% Humboldt Glenhaven 7.25% Lake
Fallbrook 7.75% San Diego
Fortuna* 7.25% Humboldt Glenn 7.25% Glenn
Fallbrook 7.75% San Diego
Foster City* 8.25% San Mateo Glennville 7.25% Kern
Junction
Fountain Valley* 7.75% Orange Gold River 7.75% Sacramento
Fallen Leaf 7.25% El Dorado
Fowler* 7.975% Fresno (Rancho
Fallon 7.75% Marin
Frazier Park 7.25% Kern Cordova*)
Fancher 7.975% Fresno
Freedom 8.00% Santa Cruz Gold Run 7.25% Placer
Farmersville* 8.25% Tulare
Freeport 7.75% Sacramento Golden Hills 7.25% Kern
Farmington 7.75% San Joaquin
Freestone 7.75% Sonoma Goleta* 7.75% Santa Barbara
Fawnskin 7.75% San Bernardino
Fremont* 8.75% Alameda Gonzales* 7.25% Monterey
Feather Falls 7.25% Butte
French Camp 7.75% San Joaquin Goodyears Bar 7.25% Sierra
Fellows 7.25% Kern
French Gulch 7.25% Shasta Gorman 8.25% Los Angeles
Felton 8.00% Santa Cruz
Freshwater 7.25% Humboldt Goshen 7.75% Tulare
Fenner 7.75% San Bernardino
Fresno* 7.975% Fresno Government 8.75% Alameda
Fernbridge 7.25% Humboldt
Friant 7.975% Fresno Island
(Fortuna*)
Friendly Valley 8.25% Los Angeles Graeagle 7.25% Plumas
Ferndale* 7.25% Humboldt
(Santa Clarita*) Granada Hills 8.25% Los Angeles
Fiddletown 7.25% Amador
Frontera 7.75% Riverside (Los Angeles*)
Fields Landing 7.25% Humboldt
Fullerton* 7.75% Orange Grand Terrace* 7.75% San Bernardino
Fig Garden 7.975% Fresno
Fulton 7.75% Sonoma Granite Bay 7.25% Placer
Village (Fresno*)
Grass Valley* 7.375% Nevada
Fillmore* 7.25% Ventura
Finley 7.25% Lake G Graton 7.75% Sonoma
Green Valley 8.25% Los Angeles
Firebaugh* 7.975% Fresno
Fish Camp 7.75% Mariposa County Total County Rate Green Valley 7.75% San Bernardino
Glenn 7.25% Lake
Five Points 7.975% Fresno
Greenacres 7.25% Kern
Flinn Springs 7.75% San Diego
Location Rate County Greenbrae 7.75% Marin
Flintridge 8.25% Los Angeles
Galt* 7.75% Sacramento (Larkspur*)
(LaCanada/
Garberville 7.25% Humboldt Greenfield* 7.25% Monterey
Flintridge*)
Garden Grove* 7.75% Orange Greenview 7.25% Siskiyou
Florence 8.25% Los Angeles
Garden Valley 7.25% El Dorado Greenville 7.25% Plumas
Floriston 7.375% Nevada
Gardena* 8.25% Los Angeles Greenwood 7.25% El Dorado
Flournoy 7.25% Tehama
Garey 7.75% Santa Barbara Grenada 7.25% Siskiyou
Folsom* 7.75% Sacramento
Garnet 7.75% Riverside Gridley* 7.25% Butte
Fontana* 7.75% San Bernardino
Gasquet 7.25% Del Norte Grimes 7.25% Colusa
Foothill Ranch 7.75% Orange
Gaviota 7.75% Santa Barbara Grizzly Flats 7.25% El Dorado
Forbestown 7.25% Butte
Gazelle 7.25% Siskiyou Groveland 7.25% Tuolumne
George A.F.B. 7.75% San Bernardino Grover Beach* 7.75% San Luis Obispo
* Incorporated city  + Certain cities within the county have a higher tax rate. Locate the city to find the correct rate.

California City and County Sales and Use Tax Rates n July 2008 Page 9
 Cities, Counties, and Tax Rates

Location Rate County Location Rate County

Guadalupe* 7.75% Santa Barbara Hidden Hills* 8.25% Los Angeles
Gualala 7.25% Mendocino Highgrove 7.75% Riverside
Guasti (Ontario*) 7.75% San Bernardino Highland Park 8.25% Los Angeles
Guatay 7.75% San Diego (Los Angeles*)
Guerneville 7.75% Sonoma Highland* 7.75% San Bernardino
Guinda 7.25% Yolo Highway 7.975% Fresno
Gustine* 7.25% Merced City
(Fresno*)
H Hillcrest 7.75% San Diego
(San Diego*)
County Total County Rate Hillsborough* 8.25% San Mateo
Humboldt + 7.25% Hillsdale 8.25% San Mateo
(San Mateo*)
Location Rate County Hilmar 7.25% Merced
Hacienda 8.25% Los Angeles Hilt 7.25% Siskiyou
Heights Hinkley 7.75% San Bernardino
Halcyon 7.25% San Luis Obispo Hobergs 7.25% Lake
Half Moon Bay* 8.25% San Mateo Hollister* 8.25% San Benito
Hamilton A.F.B. 7.75% Marin Hollywood 8.25% Los Angeles
(Novato*) (Los Angeles*)
Hamilton 7.25% Glenn Holmes 7.25% Humboldt
City Holt 7.75% San Joaquin
Hanford* 7.25% Kings Holtville* 7.75% Imperial
Happy Camp 7.25% Siskiyou Holy City 8.25% Santa Clara
Harbor City 8.25% Los Angeles Homeland 7.75% Riverside
(Los Angeles*) Homestead 7.25% Kern
Harmony 7.25% San Luis Obispo Homestead 7.75% Riverside
Harris 7.25% Humboldt Homewood 7.25% Placer
Hat Creek 7.25% Shasta Honby 8.25% Los Angeles
Hathaway Pines 7.25% Calaveras Honeydew 7.25% Humboldt
Havasu Lake 7.75% San Bernardino Hood 7.75% Sacramento
Hawaiian 8.25% Los Angeles Hoopa 7.25% Humboldt
Gardens* Hope Valley 7.25% Alpine
Hawthorne* 8.25% Los Angeles (Forest Camp)
Hayfork 7.25% Trinity Hopland 7.25% Mendocino
Hayward* 8.75% Alameda Hornbrook 7.25% Siskiyou
Hazard 8.25% Los Angeles Hornitos 7.75% Mariposa
Healdsburg* 7.75% Sonoma Horse Creek 7.25% Siskiyou
Heber 7.75% Imperial Horse Lake 7.25% Lassen
Helena 7.25% Trinity Hughson* 7.375% Stanislaus
Helendale 7.75% San Bernardino Hume 7.975% Fresno
Helm 7.975% Fresno Huntington 7.75% Orange
Hemet* 7.75% Riverside Huntington 7.75% Orange
Herald 7.75% Sacramento Beach*
Hercules* 8.25% Contra Costa Huntington Lake 7.975% Fresno
Herlong 7.25% Lassen Huntington 8.25% Los Angeles
Hermosa 8.25% Los Angeles Park*
Beach* Huron* 7.975% Fresno
Herndon 7.975% Fresno Hyampom 7.25% Trinity
Hesperia* 7.75% San Bernardino Hyde Park 8.25% Los Angeles
Heyer 8.75% Alameda (Los Angeles*)
Hickman 7.375% Stanislaus Hydesville 7.25% Humboldt
I
County Total County Rate
Imperial+ 7.75%
Inyo 7.75%
Location Rate County
Idria 7.25% San Benito
Idyllwild 7.75% Riverside
Ignacio 7.75% Marin
(Novato*)
Igo 7.25% Shasta
Imola (Napa*) 7.75% Napa
Imperial Beach* 7.75% San Diego
Imperial* 7.75% Imperial
Independence 7.75% Inyo
Indian Wells* 7.75% Riverside
Indio* 7.75% Riverside
Industry* 8.25% Los Angeles
Inglewood* 8.75% Los Angeles
Inverness 7.75% Marin
Inyo 7.75% Inyo
Inyokern 7.25% Kern
Ione* 7.25% Amador
Iowa Hill 7.25% Placer
Irvine* 7.75% Orange
Irwindale* 8.25% Los Angeles
Isla Vista 7.75% Santa Barbara
Island Mountain 7.25% Trinity
Isleton* 7.75% Sacramento
Ivanhoe 7.75% Tulare
Ivanpah 7.75% San Bernardino
J
Location Rate County
Jackson* 7.25% Amador
Jacumba 7.75% San Diego
Jamacha 7.75% San Diego
Jamestown 7.25% Tuolumne
Jamul 7.75% San Diego
Janesville 7.25% Lassen
Jenner 7.75% Sonoma
Johannesburg 7.25% Kern
Johnsondale 7.75% Tulare
Johnstonville 7.25% Lassen
Johnstown 7.75% San Diego
Jolon 7.25% Monterey
Joshua Tree 7.75% San Bernardino
Julian 7.75% San Diego
Junction City 7.25% Trinity
June Lake 7.25% Mono
Juniper 7.25% Lassen

* Incorporated city  + Certain cities within the county have a higher tax rate. Locate the city to find the correct rate.

Page 10 California City and County Sales and Use Tax Rates n July 2008
 Cities, Counties, and Tax Rates
Location Rate County
K
La Canada- 8.25% Los Angeles
County Total County Rate Flintridge*
La Crescenta 8.25% Los Angeles
Kern + 7.25%
La Cresta 7.25% Kern
Kings 7.25%
Village
Location Rate County La Grange 7.375% Stanislaus
Kagel Canyon 8.25% Los Angeles La Habra 8.25% Los Angeles
Kaweah 7.75% Tulare Heights*
Keddie 7.25% Plumas La Habra* 7.75% Orange
Keeler 7.75% Inyo La Honda 8.25% San Mateo
Keene 7.25% Kern La Jolla 7.75% San Diego
Kelsey 7.25% El Dorado (San Diego*)
Kelseyville 7.25% Lake La Mesa* 7.75% San Diego
Kelso 7.75% San Bernardino La Mirada* 8.25% Los Angeles
Kensington 8.25% Contra Costa La Palma* 7.75% Orange
Kentfield 7.75% Marin La Porte 7.25% Plumas
Kenwood 7.75% Sonoma La Puente* 8.25% Los Angeles
Kerman* 7.975% Fresno La Quinta* 7.75% Riverside
Kernville 7.25% Kern La Selva Beach 8.00% Santa Cruz
Keswick 7.25% Shasta La Verne* 8.25% Los Angeles
Kettleman 7.25% Kings La Vina 8.25% Los Angeles
City Ladera 8.25% San Mateo
Keyes 7.375% Stanislaus Ladera Heights 8.25% Los Angeles
King City* 7.25% Monterey Ladera Ranch 7.75% Orange
Kings Beach 7.25% Placer Lafayette* 8.25% Contra Costa
Kings Canyon 7.75% Tulare Laguna Beach* 8.25% Orange
National Park Laguna Hills* 7.75% Orange
Kingsburg* 7.975% Fresno Laguna Niguel* 7.75% Orange
Kinyon 7.25% Siskiyou Laguna Woods* 7.75% Orange
Kirkwood 7.25% Alpine Lagunitas 7.75% Marin
Kit Carson 7.25% Amador Lake Alpine 7.25% Alpine
Klamath 7.25% Del Norte Lake Arrowhead 7.75% San Bernardino
Klamath River 7.25% Siskiyou Lake City 7.25% Modoc
Kneeland 7.25% Humboldt Lake City 7.375% Nevada
Knights Ferry 7.375% Stanislaus Lake Elsinore* 7.75% Riverside
Knights Landing 7.25% Yolo Lake Forest* 7.75% Orange
Knightsen 8.25% Contra Costa Lake Hughes 8.25% Los Angeles
Korbel 7.25% Humboldt Lake Isabella 7.25% Kern
Korbel 7.75% Sonoma Lake 8.25% Los Angeles
Kyburz 7.25% El Dorado Los Angeles
Lake Mary 7.25% Mono
Lake 7.75% San Diego
L
San Marcos
County Total County Rate Lake Shastina 7.25% Siskiyou
Lake Sherwood 7.25% Ventura
Lake + 7.25%
Lakehead 7.25% Shasta
Lassen 7.25%
Lakeport* 7.75% Lake
Los Angeles + 8.25%
Lakeshore 7.975% Fresno
Location Rate County Lakeside 7.75% San Diego
Lakeview 7.75% Riverside
L.A. Airport 8.25% Los Angeles
(Los Angeles*)
* Incorporated city  + Certain cities within the county have a higher tax rate. Locate the city to find the correct rate.
California City and County Sales and Use Tax Rates n July 2008 Page 11
Location Rate County
Lakeview 8.25% Los Angeles
Terrace
(Los Angeles*)
Lakewood* 8.25% Los Angeles
Lamont 7.25% Kern
Lancaster* 8.25% Los Angeles
Landers 7.75% San Bernardino
Landscape 8.75% Alameda
Lang 8.25% Los Angeles
Larkfield 7.75% Sonoma
Larkspur* 7.75% Marin
Larwin Plaza 7.375% Solano
Lathrop* 7.75% San Joaquin
Laton 7.975% Fresno
Lawndale* 8.25% Los Angeles
Laws 7.75% Inyo
Laytonville 7.25% Mendocino
Le Grand 7.25% Merced
(Also Legrand)
Lebec 7.25% Kern
Lee Vining 7.25% Mono
Leggett 7.25% Mendocino
Leisure World 7.75% Orange
Leisure World 7.75% Orange
(Seal Beach*)
Lemon Grove* 7.75% San Diego
Lemoncove 7.75% Tulare
Lemoore* 7.25% Kings
Lennox 8.25% Los Angeles
Lenwood 7.75% San Bernardino
Leona Valley 8.25% Los Angeles
Leucadia 7.75% San Diego
(Encinitas*)
Lewiston 7.25% Trinity
Liberty Farms 7.375% Solano
Likely 7.25% Modoc
Lincoln Acres 7.75% San Diego
Lincoln Heights
(Los Angeles*) 8.25% Los Angeles
Lincoln Village 7.75% San Joaquin
Lincoln* 7.25% Placer
Linda 7.25% Yuba
Linden 7.75% San Joaquin
Lindsay* 7.75% Tulare
Linnell 7.75% Tulare
Litchfield 7.25% Lassen
Little Lake 7.75% Inyo
Little Norway 7.25% El Dorado
Little Valley 7.25% Lassen
Littleriver 7.25% Mendocino
Littlerock (Also 8.25% Los Angeles
Little Rock)
 Cities, Counties, and Tax Rates
Location Rate County
Live Oak* 7.25% Sutter
Livermore* 8.75% Alameda
Livingston* 7.25% Merced
Llano 8.25% Los Angeles
Loch Lomond 7.25% Lake
Locke 7.75% Sacramento
Lockeford 7.75% San Joaquin
Lockheed 8.00% Santa Cruz
Lockwood 7.25% Monterey
Lodi* 7.75% San Joaquin
Loleta 7.25% Humboldt
Loma Linda* 7.75% San Bernardino
Loma Mar 8.25% San Mateo
Loma Rica 7.25% Yuba
Lomita* 8.25% Los Angeles
Lompoc* 7.75% Santa Barbara
London 7.75% Tulare
Lone Pine 7.75% Inyo
Long Barn 7.25% Tuolumne
Long Beach* 8.25% Los Angeles
Longview 8.25% Los Angeles
Lookout 7.25% Modoc
Loomis* 7.25% Placer
Lorre Estates 8.25% Santa Clara
Los Alamitos* 7.75% Orange
Los Alamos 7.75% Santa Barbara
Los Altos Hills* 8.25% Santa Clara
Los Altos* 8.25% Santa Clara
Los Angeles* 8.25% Los Angeles
Los Banos* 7.75% Merced
Los Gatos* 8.25% Santa Clara
Los Molinos 7.25% Tehama
Los Nietos 8.25% Los Angeles
Los Olivos 7.75% Santa Barbara
Los Osos 7.25% San Luis Obispo
Los Padres 7.25% San Luis Obispo
Los Serranos 7.75% San Bernardino
(Chino Hills*)
Lost Hills 7.25% Kern
Lost Lake 7.75% Riverside
Lotus 7.25% El Dorado
Lower Lake 7.25% Lake
Loyalton* 7.25% Sierra
Lucerne 7.25% Lake
Lucerne Valley 7.75% San Bernardino
Lucia 7.25% Monterey
Ludlow 7.75% San Bernardino
Lugo 8.25% Los Angeles
Luther Burbank 8.00% Sonoma
(Santa Rosa*)
Lynwood* 8.25% Los Angeles
Lytle Creek 7.75% San Bernardino
* Incorporated city  + Certain cities within the county have a higher tax rate. Locate the city to find the correct rate.
Page 12 California City and County Sales and Use Tax Rates
M
County Total County Rate
Madera 7.75%
Marin + 7.75%
Mariposa 7.75%
Mendocino + 7.25%
Merced + 7.25%
Modoc 7.25%
Mono 7.25%
Monterey + 7.25%
Location Rate County
Macdoel 7.25% Siskiyou
Maclay 8.25% Los Angeles
Mad River 7.25% Trinity
Madeline 7.25% Lassen
Madera* 7.75% Madera
Madison 7.25% Yolo
Magalia 7.25% Butte
Malaga 7.975% Fresno
Malibu* 8.25% Los Angeles
Mammoth 7.25% Mono
Lakes*
Manhattan 8.25% Los Angeles
Beach*
Manteca* 8.25% San Joaquin
Manton 7.25% Tehama
Manzanita Lake 7.25% Shasta
Mar Vista 8.25% Los Angeles
Marcelina 8.25% Los Angeles
March A.F.B. 7.75% Riverside
Mare Island 7.375% Solano
(Vallejo*)
Maricopa* 7.25% Kern
Marin City 7.75% Marin
Marina Del Rey 8.25% Los Angeles
Marina* 7.25% Monterey
Marine Corps 7.75% San Bernardino
(Twentynine
Palms)
Mariner 7.75% Orange
Mariposa 7.75% Mariposa
Markleeville 7.25% Alpine
Marsh Manor 8.25% San Mateo
Marshall 7.75% Marin
Martell 7.25% Amador
Martinez* 8.25% Contra Costa
Marysville* 7.25% Yuba
Mather 7.25% Tuolumne
Mather 7.75% Sacramento
Maxwell 7.25% Colusa
Maywood* 8.25% Los Angeles
Location Rate County
McArthur 7.25% Shasta
McClellan 7.75% Sacramento
McCloud 7.25% Siskiyou
McFarland* 7.25% Kern
McKinleyville 7.25% Humboldt
McKittrick 7.25% Kern
Mead Valley 7.75% Riverside
Meadow Valley 7.25% Plumas
Meadow Vista 7.25% Placer
Meadowbrook 7.75% Riverside
Mecca 7.75% Riverside
Meeks Bay 7.25% El Dorado
Meiners Oaks 7.25% Ventura
Mendocino 7.25% Mendocino
Mendota* 7.975% Fresno
Menifee 7.75% Riverside
Menlo Park* 8.25% San Mateo
Mentone 7.75% San Bernardino
Merced* 7.75% Merced
Meridian 7.25% Sutter
Mettler 7.25% Kern
Meyers 7.25% El Dorado
Middletown 7.25% Lake
Midland 7.75% Riverside
Midpines 7.75% Mariposa
Midway 7.75% Orange
City
Milford 7.25% Lassen
Mill Creek 7.25% Tehama
Mill Valley* 7.75% Marin
Millbrae* 8.25% San Mateo
Millville 7.25% Shasta
Milpitas* 8.25% Santa Clara
Mineral 7.25% Tehama
Mineral King 7.75% Tulare
Mint Canyon 8.25% Los Angeles
Mira Loma 7.75% Riverside
Mira Vista 8.25% Contra Costa
Miracle 7.25% Kern
Hot Springs
Miramar 7.75% San Diego
(San Diego*)
Miramonte 7.975% Fresno
Miranda 7.25% Humboldt
Mission Hills 8.25% Los Angeles
(Los Angeles*)
Mission Viejo* 7.75% Orange
Mi-Wuk Village 7.25% Tuolumne
Moccasin 7.25% Tuolumne
Modesto* 7.375% Stanislaus
Moffett Field 8.25% Santa Clara
Mojave 7.25% Kern
n July 2008
 Cities, Counties, and Tax Rates

Location Rate County Location Rate County

N
Mokelumne Hill 7.25% Calaveras Nice 7.25% Lake
Moneta 8.25% Los Angeles County Total County Rate Nicolaus 7.25% Sutter
Mono 7.975% Fresno Napa 7.75% Niland 7.75% Imperial
Hot Springs Nevada + 7.375% Nipomo 7.25% San Luis Obispo
Mono Lake 7.25% Mono Nipton 7.75% San Bernardino
Monolith 7.25% Kern Location Rate County Norco* 7.75% Riverside
Monrovia* 8.25% Los Angeles Napa* 7.75% Napa Norden 7.375% Nevada
Monta Vista 8.25% Santa Clara Naples 8.25% Los Angeles North Edwards 7.25% Kern
Montague* 7.25% Siskiyou Nashville 7.25% El Dorado North Fork 7.75% Madera
Montalvo 7.25% Ventura National 8.75% San Diego North Gardena 8.25% Los Angeles
(Ventura*) City* North Highlands 7.75% Sacramento
Montara 8.25% San Mateo Naval (Port 7.25% Ventura North Hills 8.25% Los Angeles
Montclair* 8.00% San Bernardino Hueneme*) (Los Angeles*)
Monte Rio 7.75% Sonoma Naval 7.75% San Diego North Hollywood 8.25% Los Angeles
Monte Sereno* 8.25% Santa Clara (San Diego*) (Los Angeles*)
Montebello* 8.25% Los Angeles Naval Air Station 8.75% Alameda North Palm 7.75% Riverside
Montecito 7.75% Santa Barbara (Alameda*) Springs
Monterey Bay 8.00% Santa Cruz Naval Air Station 7.75% San Diego North San Juan 7.375% Nevada
Academy (Coronado*) North Shore 7.75% Riverside
Monterey Park* 8.25% Los Angeles Naval Air Station 7.25% Kings Northridge 8.25% Los Angeles
Monterey* 7.25% Monterey (Lemoore*) (Los Angeles*)
Montgomery 7.25% Shasta Naval Hospital 8.75% Alameda Norton A.F.B. 8.00% San Bernardino
Creek (Oakland*) (San
Montrose 8.25% Los Angeles Naval Hospital 7.75% San Diego Bernardino*)
Mooney 7.75% Tulare (San Diego*) Norwalk* 8.25% Los Angeles
Moonridge 7.75% San Bernardino Naval Supply 8.75% Alameda Novato* 7.75% Marin
Moorpark* 7.25% Ventura Center Nubieber 7.25% Lassen
Moraga* 8.25% Contra Costa (Oakland*) Nuevo 7.75% Riverside
Moreno Valley* 7.75% Riverside Naval Training 7.75% San Diego Nyeland Acres 7.25% Ventura
Morgan Hill* 8.25% Santa Clara Center
Morongo Valley 7.75% San Bernardino (San Diego*) O
Morro Bay* 7.75% San Luis Obispo Navarro 7.25% Mendocino
Morro Plaza 7.25% San Luis Obispo Needles* 7.75% San Bernardino County Total County Rate
Moss Beach 8.25% San Mateo Nelson 7.25% Butte Orange + 7.75%
Moss Landing 7.25% Monterey Nevada 7.875% Nevada
Mount Hamilton 8.25% Santa Clara City* Location Rate County
Mount Hebron 7.25% Siskiyou New Almaden 8.25% Santa Clara Oak Park 7.25% Ventura
Mount Hermon 8.00% Santa Cruz New Cuyama 7.75% Santa Barbara Oak Run 7.25% Shasta
Mount Laguna 7.75% San Diego New Idria 7.25% San Benito Oak View 7.25% Ventura
Mount Shasta* 7.25% Siskiyou Newark* 8.75% Alameda Oakdale* 7.375% Stanislaus
Mount Wilson 8.25% Los Angeles Newberry 7.75% San Bernardino Oakhurst 7.75% Madera
Mountain Center 7.75% Riverside Newberry 7.75% San Bernardino Oakland* 8.75% Alameda
Mountain Mesa 7.25% Kern Springs Oakley* 8.25% Contra Costa
Mountain Pass 7.75% San Bernardino Newbury Park 7.25% Ventura Oakville 7.75% Napa
Mountain Ranch 7.25% Calaveras (Thousand Oasis 7.75% Riverside
Mountain View* 8.25% Santa Clara Oaks*) Oban 8.25% Los Angeles
Mt. Aukum 7.25% El Dorado Newcastle 7.25% Placer O’Brien 7.25% Shasta
Mt. Baldy 7.75% San Bernardino Newhall (Santa 8.25% Los Angeles Occidental 7.75% Sonoma
Murphys 7.25% Calaveras Clarita*) Oceano 7.25% San Luis Obispo
Murrieta* 7.75% Riverside Newman* 7.375% Stanislaus Oceanside* 7.75% San Diego
Muscoy 7.75% San Bernardino Newport Beach* 7.75% Orange Ocotillo 7.75% Imperial
Myers Flat 7.25% Humboldt Nicasio 7.75% Marin Ocotillo Wells 7.75% San Diego

* Incorporated city  + Certain cities within the county have a higher tax rate. Locate the city to find the correct rate.

California City and County Sales and Use Tax Rates n July 2008 Page 13
 Cities, Counties, and Tax Rates
Location Rate County Location Rate County
Oildale 7.25% Kern Pajaro 7.25% Monterey
Ojai* 7.25% Ventura Pala 7.75% San Diego
Olancha 7.75% Inyo Palermo 7.25% Butte
Old Station 7.25% Shasta Pallett 8.25% Los Angeles
Olema 7.75% Marin Palm City 7.75% Riverside
Olinda 7.25% Shasta Palm City 7.75% San Diego
Olive View 8.25% Los Angeles (San Diego*)
(Los Angeles*) Palm Desert* 7.75% Riverside
Olivehurst 7.25% Yuba Palm Springs* 7.75% Riverside
Olivenhain 7.75% San Diego Palmdale* 8.25% Los Angeles
(Encinitas*) Palo (Vista*) 8.25% San Diego
Olympic Valley 7.25% Placer Palo Alto* 8.25% Santa Clara
Omo Ranch 7.25% El Dorado Palo Cedro 7.25% Shasta
O’Neals 7.75% Madera Palo Verde 7.75% Imperial
Ono 7.25% Shasta Palomar 7.75% San Diego
Ontario* 7.75% San Bernardino Mountain
Onyx 7.25% Kern Palos Verdes 8.25% Los Angeles
Opal Cliffs 8.00% Santa Cruz Estates*
Orange Cove* 7.975% Fresno Palos Verdes/ 8.25% Los Angeles
Orange* 7.75% Orange Peninsula
Orangevale 7.75% Sacramento Panorama 8.25% Los Angeles
Orcutt 7.75% Santa Barbara City
Ordbend 7.25% Glenn (Los Angeles*)
Oregon House 7.25% Yuba Paradise* 7.25% Butte
Orick 7.25% Humboldt Paramount* 8.25% Los Angeles
Orinda* 8.25% Contra Costa Parker Dam 7.75% San Bernardino
Orland* 7.25% Glenn Parkfield 7.25% Monterey
Orleans 7.25% Humboldt Parlier* 7.975% Fresno
Oro Grande 7.75% San Bernardino Pasadena* 8.25% Los Angeles
Orosi 7.75% Tulare Paskenta 7.25% Tehama
Oroville* 7.25% Butte Paso Robles* 7.25% San Luis Obispo
Otay 7.75% San Diego Patterson* 7.375% Stanislaus
(Chula Vista*) Patton 7.75% San Bernardino
Oxnard* 7.25% Ventura Pauma Valley 7.75% San Diego
Paynes Creek 7.25% Tehama
P Pearblossom 8.25% Los Angeles
Pearland 8.25% Los Angeles
County Total County Rate Pebble Beach 7.25% Monterey
Placer 7.25% Pedley 7.75% Riverside
Plumas 7.25% Peninsula 7.25% Plumas
Village
Location Rate County Penn Valley 7.375% Nevada
Pacheco 8.25% Contra Costa Penngrove 7.75% Sonoma
Pacific Grove* 7.25% Monterey Penryn 7.25% Placer
Pacific House 7.25% El Dorado Pepperwood 7.25% Humboldt
Pacific 8.25% Los Angeles Permanente 8.25% Santa Clara
Palisades Perris* 7.75% Riverside
(Los Angeles*) Perry (Whittier*) 8.25% Los Angeles
Pacifica* 8.25% San Mateo Pescadero 8.25% San Mateo
Pacoima 8.25% Los Angeles Petaluma* 7.75% Sonoma
(Los Angeles*) Petrolia 7.25% Humboldt
Paicines 7.25% San Benito Phelan 7.75% San Bernardino
* Incorporated city  + Certain cities within the county have a higher tax rate. Locate the city to find the correct rate.
Page 14 California City and County Sales and Use Tax Rates
Location Rate County
Phillipsville 7.25% Humboldt
Philo 7.25% Mendocino
Pico Rivera* 8.25% Los Angeles
Piedmont* 8.75% Alameda
Piedra 7.975% Fresno
Piercy 7.25% Mendocino
Pilot Hill 7.25% El Dorado
Pine Grove 7.25% Amador
Pine Valley 7.75% San Diego
Pinecrest 7.25% Tuolumne
Pinedale 7.975% Fresno
(Fresno*)
Pinetree 8.25% Los Angeles
Pinole* 8.75% Contra Costa
Pinon Hills 7.75% San Bernardino
Pioneer 7.25% Amador
Pioneertown 7.75% San Bernardino
Piru 7.25% Ventura
Pismo Beach* 7.25% San Luis Obispo
Pittsburg* 8.25% Contra Costa
Pixley 7.75% Tulare
Placentia* 7.75% Orange
Placerville* 7.50% El Dorado
Plainview 7.75% Tulare
Planada 7.25% Merced
Plaster City 7.75% Imperial
Platina 7.25% Shasta
Playa Del Rey 8.25% Los Angeles
(Los Angeles*)
Pleasant Grove 7.25% Sutter
Pleasant Hill* 8.25% Contra Costa
Pleasanton* 8.75% Alameda
Plymouth* 7.25% Amador
Point Arena* 7.75% Mendocino
Point Mugu 7.25% Ventura
Point Pittsburg 8.25% Contra Costa
(Pittsburg*)
Point Reyes 7.75% Marin
Station
Pollock Pines 7.25% El Dorado
Pomona* 8.25% Los Angeles
Pond 7.25% Kern
Pondosa 7.25% Siskiyou
Pope Valley 7.75% Napa
Poplar 7.75% Tulare
Port Costa 8.25% Contra Costa
Port Hueneme* 7.25% Ventura
Porter Ranch 8.25% Los Angeles
(Los Angeles*)
Porterville* 8.25% Tulare
Portola Valley* 8.25% San Mateo
Portola* 7.25% Plumas
n July 2008
 Cities, Counties, and Tax Rates
Location Rate County Location Rate County
Portuguese 8.25% Los Angeles Rancho Murieta 7.75% Sacramento
Bend (Rancho Rancho Palos 8.25% Los Angeles
Palos Verdes*) Verdes*
Posey 7.75% Tulare Rancho Park 8.25% Los Angeles
Potrero 7.75% San Diego (Los Angeles*)
Potter Valley 7.25% Mendocino Rancho 7.75% San Diego
Poway* 7.75% San Diego Santa Fe
Prather 7.975% Fresno Rancho Santa 7.75% Orange
Presidio (San 8.50% San Francisco Margarita*
Francisco*) Randsburg 7.25% Kern
Presidio of 7.25% Monterey Ravendale 7.25% Lassen
Monterey Ravenna 8.25% Los Angeles
(Monterey*) Raymond 7.75% Madera
Priest Valley 7.25% Monterey Red Bluff* 7.25% Tehama
Princeton 7.25% Colusa Red Mountain 7.75% San Bernardino
Proberta 7.25% Tehama Red Top 7.75% Madera
Project City 7.25% Shasta Redcrest 7.25% Humboldt
Prunedale 7.25% Monterey Redding* 7.25% Shasta
Pt. Dume 8.25% Los Angeles Redlands* 7.75% San Bernardino
Pulga 7.25% Butte Redondo 8.25% Los Angeles
Pumpkin Center 7.25% Kern Beach*
Redway 7.25% Humboldt
Q Redwood City* 8.25% San Mateo
Redwood 8.25% Santa Clara
Quail Valley 7.75% Riverside
Estates
Quartz Hill 8.25% Los Angeles
Redwood Valley 7.25% Mendocino
Quincy 7.25% Plumas
Reedley* 8.475% Fresno
Refugio Beach 7.75% Santa Barbara
R Represa 7.75% Sacramento
(Folsom Prison)
County Total County Rate
Requa 7.25% Del Norte
Riverside 7.75% Rescue 7.25% El Dorado
Reseda 8.25% Los Angeles
Location Rate County
(Los Angeles*)
Rackerby 7.25% Yuba Rheem Valley 8.25% Contra Costa
Rail Road Flat 7.25% Calaveras (Moraga*)
Rainbow 7.75% San Diego Rialto* 7.75% San Bernardino
Raisin City 7.975% Fresno Richardson 7.25% Humboldt
Ramona 7.75% San Diego Grove
Ranchita 7.75% San Diego Richardson 7.25% Butte
Rancho 7.75% San Diego Springs
Bernardo Richfield 7.25% Tehama
(San Diego*) Richgrove 7.75% Tulare
Rancho 7.75% Riverside Richmond* 8.75% Contra Costa
California Richvale 7.25% Butte
Rancho 7.75% Sacramento Ridgecrest* 7.25% Kern
Cordova* Rimforest 7.75% San Bernardino
Rancho 7.75% San Bernardino Rimpau 8.25% Los Angeles
Cucamonga* (Los Angeles*)
Rancho 8.25% Los Angeles Rio Bravo 7.25% Kern
Dominguez (Bakersfield*)
Rancho Mirage* 7.75% Riverside Rio Dell* 7.25% Humboldt
* Incorporated city  + Certain cities within the county have a higher tax rate. Locate the city to find the correct rate.
California City and County Sales and Use Tax Rates n July 2008 Page 15
Location Rate County
Rio Linda 7.75% Sacramento
Rio Nido 7.75% Sonoma
Rio Oso 7.25% Sutter
Rio Vista* 7.375% Solano
Ripley 7.75% Riverside
Ripon* 7.75% San Joaquin
River Pines 7.25% Amador
Riverbank* 7.375% Stanislaus
Riverdale 7.975% Fresno
Riverside* 7.75% Riverside
Robbins 7.25% Sutter
Rocklin* 7.25% Placer
Rodeo 8.25% Contra Costa
Rohnert Park* 7.75% Sonoma
Rohnerville 7.25% Humboldt
Rolling Hills 8.25% Los Angeles
Estates*
Rolling Hills* 8.25% Los Angeles
Romoland 7.75% Riverside
Rosamond 7.25% Kern
Rose Bowl 8.25% Los Angeles
(Pasadena*)
Roseland 8.00% Sonoma
(Santa Rosa*)
Rosemead* 8.25% Los Angeles
Roseville* 7.25% Placer
Ross* 7.75% Marin
Rossmoor 7.75% Orange
Rough and 7.375% Nevada
Ready
Round Mountain 7.25% Shasta
Rowland 8.25% Los Angeles
Heights
Royal Oaks 7.25% Monterey
Rubidoux 7.75% Riverside
Ruby Valley 7.25% Humboldt
Rumsey 7.25% Yolo
Running Springs 7.75% San Bernardino
Ruth 7.25% Trinity
Rutherford 7.75% Napa
Ryde 7.75% Sacramento
 Cities, Counties, and Tax Rates

Location Rate County Location Rate County

S
San Juan 7.75% Orange Saugus (Santa 8.25% Los Angeles
County Total County Rate Capistrano* Clarita*)
Sacramento 7.75% San Juan Plaza 7.75% Orange Sausalito* 7.75% Marin
San Benito + 7.25% (San Juan Sawtelle 8.25% Los Angeles
San 7.75% Capistrano) (Los Angeles*)
Bernardino + San Leandro* 8.75% Alameda Sawyers Bar 7.25% Siskiyou
San Diego + 7.75% San Lorenzo 8.75% Alameda Scotia 7.25% Humboldt
San Francisco 8.50% San Lucas 7.25% Monterey Scott Bar 7.25% Siskiyou
San Joaquin + 7.75% San Luis 7.75% San Luis Obispo Scotts Valley* 8.50% Santa Cruz
San Luis Obispo + 7.25% Obispo* Sea Ranch 7.75% Sonoma
San Mateo 8.25% San Luis Rey 7.75% San Diego Seabright 8.00% Santa Cruz
Santa Barbara 7.75% (Oceanside*) Seal Beach* 7.75% Orange
Santa Clara 8.25% San Marcos* 7.75% San Diego Seaside* 8.25% Monterey
Santa Cruz + 8.00% San Marino* 8.25% Los Angeles Sebastopol* 8.00% Sonoma
Shasta 7.25% San Martin 8.25% Santa Clara Seeley 7.75% Imperial
Sierra 7.25% San Mateo* 8.25% San Mateo Seiad Valley 7.25% Siskiyou
Siskiyou 7.25% San Miguel 7.25% San Luis Obispo Selby 8.25% Contra Costa
Solano 7.375% San Pablo* 8.25% Contra Costa Selma* 8.475% Fresno
Sonoma + 7.75% San Pedro 8.25% Los Angeles Seminole Hot 8.25% Los Angeles
Stanislaus + 7.375% (Los Angeles*) Springs
Sutter 7.25% San Quentin 7.75% Marin Sepulveda 8.25% Los Angeles
San Rafael* 8.25% Marin (Los Angeles*)
Location Rate County San Ramon* 8.25% Contra Costa Sequoia 7.75% Tulare
Sacramento* 7.75% Sacramento San Simeon 7.25% San Luis Obispo National Park
Saint Helena* 7.75% Napa San Tomas 8.25% Santa Clara Shafter* 7.25% Kern
Salida 7.375% Stanislaus San Ysidro 7.75% San Diego Shandon 7.25% San Luis Obispo
Salinas* 7.75% Monterey (San Diego*) Sharpe Army 7.75% San Joaquin
Salton City 7.75% Imperial Sand City* 7.75% Monterey Depot
Salyer 7.25% Trinity Sanger* 8.725% Fresno Shasta 7.25% Shasta
Samoa 7.25% Humboldt Santa Ana* 7.75% Orange Shasta Lake* 7.25% Shasta
San Andreas 7.25% Calaveras Santa Barbara* 7.75% Santa Barbara Shaver Lake 7.975% Fresno
San Anselmo* 7.75% Marin Santa Clara* 8.25% Santa Clara Sheepranch 7.25% Calaveras
San Ardo 7.25% Monterey Santa Clarita* 8.25% Los Angeles Shell Beach 7.25% San Luis Obispo
San Benito 7.25% San Benito Santa Cruz* 8.50% Santa Cruz (Pismo Beach*)
San 8.00% San Bernardino Santa Fe 8.25% Los Angeles Sheridan 7.25% Placer
Bernardino* Springs* Sherman Island 7.75% Sacramento
San Bruno* 8.25% San Mateo Santa Margarita 7.25% San Luis Obispo Sherman Oaks 8.25% Los Angeles
San Carlos* 8.25% San Mateo Santa Maria* 7.75% Santa Barbara (Los Angeles*)
San Clemente* 7.75% Orange Santa Monica* 8.25% Los Angeles Sherwin Plaza 7.25% Mono
San Diego* 7.75% San Diego Santa Nella 7.25% Merced Shingle Springs 7.25% El Dorado
San Dimas* 8.25% Los Angeles Santa Paula* 7.25% Ventura Shingletown 7.25% Shasta
San Fernando* 8.25% Los Angeles Santa Rita Park 7.25% Merced Shively 7.25% Humboldt
San Francisco* 8.50% San Francisco Santa Rosa* 8.00% Sonoma Shore Acres 8.25% Contra Costa
San Gabriel* 8.25% Los Angeles Santa Rosa Shoshone 7.75% Inyo
San Geronimo 7.75% Marin Valley 7.25% Ventura Sierra City 7.25% Sierra
San Gregorio 8.25% San Mateo Santa Ynez 7.75% Santa Barbara Sierra Madre* 8.25% Los Angeles
San Jacinto* 7.75% Riverside Santa Ysabel 7.75% San Diego Sierraville 7.25% Sierra
San Joaquin* 7.975% Fresno Santee* 7.75% San Diego Signal Hill* 8.25% Los Angeles
San Jose* 8.25% Santa Clara Saratoga* 8.25% Santa Clara Silver Lake 7.25% Amador
San Juan 8.00% San Benito Saticoy 7.25% Ventura Silverado 7.75% Orange
Bautista* Sattley 7.25% Sierra Canyon
Simi Valley* 7.25% Ventura

* Incorporated city  + Certain cities within the county have a higher tax rate. Locate the city to find the correct rate.

Page 16 California City and County Sales and Use Tax Rates n July 2008
 Cities, Counties, and Tax Rates

Location Rate County Location Rate County T

Sisquoc 7.75% Santa Barbara Stanford 8.25% Santa Clara
County Total County Rate
Sites 7.25% Colusa Stanislaus 7.25% Tuolumne
Sky Valley 7.75% Riverside Stanton* 7.75% Orange Tehema 7.25%
Skyforest 7.75% San Bernardino Steele Park 7.75% Napa Trinity 7.25%
Sleepy Valley 8.25% Los Angeles Stevinson 7.25% Merced Tulare + 7.75%
Sloat 7.25% Plumas Stewarts Point 7.75% Sonoma Tuolumne + 7.25%
Sloughhouse 7.75% Sacramento Stinson Beach 7.75% Marin Location Rate County
Smartville 7.25% Yuba Stirling City 7.25% Butte
Smith River 7.25% Del Norte Stockton* 8.00% San Joaquin Taft* 7.25% Kern
Smithflat 7.25% El Dorado Stonyford 7.25% Colusa Tagus Ranch 7.75% Tulare
Smoke Tree 7.75% San Bernardino Storrie 7.25% Plumas Tahoe City 7.25% Placer
(Palm Springs*) Stratford 7.25% Kings Tahoe Paradise 7.25% El Dorado
Snelling 7.25% Merced Strathmore 7.75% Tulare Tahoe Valley 7.25% El Dorado
Soda Springs 7.375% Nevada Strawberry 7.25% Tuolumne Tahoe Vista 7.25% Placer
Solana Beach* 7.75% San Diego Strawberry 7.25% Yuba Tahoma 7.25% Placer
Soledad* 7.25% Monterey Valley Talmage 7.25% Mendocino
Solemint 8.25% Los Angeles Studio City 8.25% Los Angeles Tamal (San 7.75% Marin
Solvang* 7.75% Santa Barbara (Los Angeles*) Quentin)
Somerset 7.25% El Dorado Sugarloaf 7.75% San Bernardino Tarzana 8.25% Los Angeles
Somes Bar 7.25% Siskiyou Suisun 7.375% Solano (Los Angeles*)
Somis 7.25% Ventura City* Taylorsville 7.25% Plumas
Sonoma* 7.75% Sonoma Sulphur Springs 8.25% Los Angeles Tecate 7.75% San Diego
Sonora* 7.75% Tuolumne Sultana 7.75% Tulare Tecopa 7.75% Inyo
Soquel 8.00% Santa Cruz Summerland 7.75% Santa Barbara Tehachapi* 7.25% Kern
Soulsbyville 7.25% Tuolumne Summit 7.75% San Bernardino Tehama* 7.25% Tehama
South 7.25% Merced Summit 7.25% Shasta Temecula* 7.75% Riverside
Dos Palos City Temple 8.25% Los Angeles
South El Monte* 8.25% Los Angeles Sun City 7.75% Riverside City*
South Fork 7.25% Humboldt Sun Valley 8.25% Los Angeles Templeton 7.25% San Luis Obispo
South Gate* 8.25% Los Angeles (Los Angeles*) Terminal Island 8.25% Los Angeles
South Laguna 8.25% Orange Sunland 8.25% Los Angeles (Los Angeles*)
(Laguna Beach*) (Los Angeles*) Termo 7.25% Lassen
South Lake 7.75% El Dorado Sunnymead 7.75% Riverside Terra Bella 7.75% Tulare
Tahoe* (Moreno Thermal 7.75% Riverside
South 8.25% Los Angeles Valley*) Thornton 7.75% San Joaquin
Pasadena* Sunnyside 7.75% San Diego Thousand Oaks* 7.25% Ventura
South San 8.25% San Mateo Sunnyvale* 8.25% Santa Clara Thousand 7.75% Riverside
Francisco* Sunol 8.75% Alameda Palms
South Shore 8.75% Alameda Sunset Beach 7.75% Orange Three Rivers 7.75% Tulare
(Alameda*) Sunset Whitney 7.25% Placer Tiburon* 7.75% Marin
South Whittier 8.25% Los Angeles Ranch Tierra Del Sol 7.75% San Diego
Spanish Flat 7.75% Napa Surfside 7.75% Orange Tierrasanta 7.75% San Diego
Spreckels 7.25% Monterey (Seal Beach*) (San Diego*)
Spring Garden 7.25% Plumas Susanville* 7.25% Lassen Tipton 7.75% Tulare
Spring Valley 7.75% San Diego Sutter 7.25% Sutter Tollhouse 7.975% Fresno
Springville 7.75% Tulare Sutter Creek* 7.25% Amador Toluca Lake 8.25% Los Angeles
Spyrock 7.25% Mendocino Swall Meadows (Los Angeles*)
Squaw Valley 7.975% Fresno (Bishop*) 7.75% Inyo Tomales 7.75% Marin
St. Helena* 7.75% Napa Sylmar 8.25% Los Angeles Toms Place 7.25% Mono
Standard 7.25% Tuolumne (Los Angeles*) Topanga 8.25% Los Angeles
Standish 7.25% Lassen (Los Angeles*)
Topanga Park 8.25% Los Angeles
(Los Angeles*)
* Incorporated city  + Certain cities within the county have a higher tax rate. Locate the city to find the correct rate.

California City and County Sales and Use Tax Rates n July 2008 Page 17
 Cities, Counties, and Tax Rates

Location Rate County

V W
Topaz 7.25% Mono
Torrance* 8.25% Los Angeles County Total County Rate Location Rate County
Town Center 7.75% Tulare Ventura 7.25% Wallace 7.25% Calaveras
Trabuco Canyon 7.75% Orange Walnut Creek* 8.25% Contra Costa
Tracy* 7.75% San Joaquin Location Rate County
Walnut Grove 7.75% Sacramento
Tranquillity 7.975% Fresno Vacaville* 7.375% Solano Walnut Park 8.25% Los Angeles
Traver 7.75% Tulare Val Verde Park 8.25% Los Angeles Walnut* 8.25% Los Angeles
Travis A.F.B. 7.375% Solano Valencia (Santa 8.25% Los Angeles Warm Spring 8.75% Alameda
(Fairfield*) Clarita*) (Fremont*)
Tres Pinos 7.25% San Benito Valinda 8.25% Los Angeles Warner Springs 7.75% San Diego
Trinidad* 8.25% Humboldt Vallecito 7.25% Calaveras Wasco* 7.25% Kern
Trinity Center 7.25% Trinity Vallejo* 7.375% Solano Waterford* 7.375% Stanislaus
Trona 7.75% San Bernardino Valley Center 7.75% San Diego Watsonville* 8.25% Santa Cruz
Trowbridge 7.25% Sutter Valley Fair 8.25% Santa Clara Watts 8.25% Los Angeles
Truckee* 7.875% Nevada Valley Ford 7.75% Sonoma Waukena 7.75% Tulare
Tujunga 8.25% Los Angeles Valley Home 7.375% Stanislaus Wawona 7.75% Mariposa
(Los Angeles*) Valley Springs 7.25% Calaveras Weaverville 7.25% Trinity
Tulare* 8.25% Tulare Valley Village 8.25% Los Angeles Weed* 7.25% Siskiyou
Tulelake* 7.25% Siskiyou Valyermo 8.25% Los Angeles Weimar 7.25% Placer
Tuolumne 7.25% Tuolumne Van Nuys 8.25% Los Angeles Weldon 7.25% Kern
Tuolumne 7.75% Mariposa (Los Angeles*) Wendel 7.25% Lassen
Meadows Vandenberg 7.75% Santa Barbara Weott 7.25% Humboldt
Tupman 7.25% Kern A.F.B. West Covina* 8.25% Los Angeles
Turlock* 7.375% Stanislaus Vasquez Rocks 8.25% Los Angeles West Hills 8.25% Los Angeles
Tustin* 7.75% Orange Venice 8.25% Los Angeles (Los Angeles*)
Twain 7.25% Plumas (Los Angeles*) West 8.25% Los Angeles
Twain Harte 7.25% Tuolumne Ventucopa 7.75% Santa Barbara Hollywood*
Twentynine 7.75% San Bernardino Ventura* 7.25% Ventura West Los 8.25% Los Angeles
Palms* Verdugo 8.25% Los Angeles Angeles (Los Angeles*)
Twin Bridges 7.25% El Dorado City West Pittsburg 8.25% Contra Costa
Twin Peaks 7.75% San Bernardino (Glendale*) West Point 7.25% Calaveras
Two Rock Coast 7.75% Sonoma Vernalis 7.75% San Joaquin West 7.75% Yolo
Guard Station Vernon* 8.25% Los Angeles Sacramento*
Veteran’s 8.25% Los Angeles Westchester 8.25% Los Angeles
U Hospital (Los Angeles*)
(Los Angeles*) Westend 7.75% San Bernardino
Location Rate County Victor 7.75% San Joaquin Westhaven 7.25% Humboldt
U.S. Naval 7.25% Monterey Victorville* 7.75% San Bernardino Westlake 8.25% Los Angeles
Postgrad Vidal 7.75% San Bernardino (Los Angeles*)
School View Park 8.25% Los Angeles Westlake Village 7.25% Ventura
(Monterey*) Villa Grande 7.75% Sonoma (Thousand
Ukiah* 7.75% Mendocino Villa Park* 7.75% Orange Oaks*)
Union City* 8.75% Alameda Vina 7.25% Tehama Westlake 8.25% Los Angeles
Universal 8.25% Los Angeles Vincent 8.25% Los Angeles Village*
City Vineburg 7.75% Sonoma Westley 7.375% Stanislaus
University 7.75% Santa Barbara Vinton 7.25% Plumas Westminster* 7.75% Orange
University Park 7.75% Orange Virgilia 7.25% Plumas Westmorland* 7.75% Imperial
(Irvine*) Visalia* 8.00% Tulare Westport 7.25% Mendocino
Upland* 7.75% San Bernardino Vista Park 7.25% Kern Westside 7.375% Stanislaus
Upper Lake/ 7.25% Lake Vista* 8.25% San Diego Westwood 7.25% Lassen
Upper Lake Volcano 7.25% Amador
Valley Volta 7.25% Merced

* Incorporated city  + Certain cities within the county have a higher tax rate. Locate the city to find the correct rate.

Page 18 California City and County Sales and Use Tax Rates n July 2008
 Cities, Counties, and Tax Rates

Location Rate County

Y
Westwood 8.25% Los Angeles
(Los Angeles*) County Total County Rate
Wheatland* 7.25% Yuba Yolo + 7.25%
Wheeler Ridge 7.25% Kern Yuba 7.25%
Whiskeytown 7.25% Shasta
Whispering 7.25% Lake Location Rate County
Pines Yankee Hill 7.25% Butte
White Pines 7.25% Calaveras Yermo 7.75% San Bernardino
Whitethorn 7.25% Humboldt Yettem 7.75% Tulare
Whitewater 7.75% Riverside Yolo 7.25% Yolo
Whitlow 7.25% Humboldt Yorba Linda* 7.75% Orange
Whitmore 7.25% Shasta Yorkville 7.25% Mendocino
Whittier* 8.25% Los Angeles Yosemite Lodge 7.75% Mariposa
Wildomar 7.75% Riverside Yosemite 7.75% Mariposa
Wildwood 7.25% Shasta National Park
Williams* 7.75% Colusa Yountville* 7.75% Napa
Willits* 7.75% Mendocino Yreka* 7.25% Siskiyou
Willow Creek 7.25% Humboldt Yuba City* 7.25% Sutter
Willow Ranch 7.25% Modoc Yucaipa* 7.75% San Bernardino
Willowbrook 8.25% Los Angeles Yucca Valley* 7.75% San Bernardino
Willows* 7.25% Glenn
Wilmington 8.25% Los Angeles Z
(Los Angeles*)
Wilseyville 7.25% Calaveras Location Rate County
Wilsona 8.25% Los Angeles
Zamora 7.25% Yolo
Gardens
Zenia 7.25% Trinity
Wilton 7.75% Sacramento
Winchester 7.75% Riverside
Windsor Hills 8.25% Los Angeles
Windsor* 7.75% Sonoma
Winnetka 8.25% Los Angeles
(Los Angeles*)
Winterhaven 7.75% Imperial
Winters* 7.25% Yolo
Winton 7.25% Merced
Wishon 7.75% Madera
Witter Springs 7.25% Lake
Wofford Heights 7.25% Kern
Woodacre 7.75% Marin
Woodbridge 7.75% San Joaquin
Woodfords 7.25% Alpine
Woodlake* 7.75% Tulare
Woodland* 7.75% Yolo
Woodland Hills 8.25% Los Angeles
(Los Angeles*)
Woodleaf 7.25% Yuba
Woodside* 8.25% San Mateo
Woodville 7.75% Tulare
Woody 7.25% Kern
Wrightwood 7.75% San Bernardino

* Incorporated city  + Certain cities within the county have a higher tax rate. Locate the city to find the correct rate.

California City and County Sales and Use Tax Rates n July 2008 Page 19
 History of Sales and Use Tax Rates
(excludes district taxes)

Effective Date End Date State Rate Local Rate Combined Rate

07-01-04 6.25%* 1.00%* 7.25%

01-01-02 06-03-04 6.00% 1.25% 7.25%
01-01-01 12-31-01 5.75% 1.25% 7.00%
07-15-91 12-31-00 6.00% 1.25% 7.25%
01-01-91 07-14-91 4.75% 1.25% 6.00%
12-01-89 12-31-90 5.00% 1.25% 6.25%
04-01-74 11-30-89 4.75% 1.25% 6.00%
10-01-73 03-31-74 3.75% 1.25% 5.00%
07-01-73 09-30-73 4.75% 1.25% 6.00%
07-01-72 06-30-73 3.75% 1.25% 5.00%
08-01-67 06-30-72 4.00% 1.00% 5.00%
01-01-62 07-31-67 3.00% 1.00% 4.00%
07-01-49 12-31-61 3.00% 3.00%
07-01-43 06-30-49 2.50% 2.50%
07-01-35 06-30-43 3.00% 3.00%
08-01-33** 06-30-35** 2.50% 2.50%

The Bradley-Burns Uniform Local Sales and Use Tax Law was enacted in 1955. The law
authorizes counties to impose a sales and use tax. Effective January 1, 1962, all counties
have adopted ordinances for the Board of Equalization to collect the local tax (Tehama
County did not conform from 1-1-65 to 9-30-65).

* Effective July 1, 2004, the rates on a sales tax return do not match these rates. This is due to changes of the funding
procedure involving sales, local, and property taxes implemented as a result of the March 2, 2004, voter approval
of the “Economic Recovery Bond Act.” Please refer to Return and Schedule A Instructions of the State, Local, and
District Sales and Use Tax Return for more information.
** Sales tax only. The use tax was enacted effective July 1, 1935.

Page 20 California City and County Sales and Use Tax Rates n July 2008
 CALIFORNIA STATE BOARD OF EQUALIZATION OFFICES
BOARD MEMBERS
AREA TELEPHONE
DISTRICT MEMBER OFFICE ADDRESS CODE NUMBER

First Betty T. Yee 455 Golden Gate Avenue, Suite 10500, San Francisco, CA 94102 415 557-3000
Second Bill Leonard 400 Capitol Mall, Suite 2340, Sacramento, CA 95814 916 445-2181
Third Michelle Steel 550 Deep Valley Drive, Suite 355, Rolling Hills Estates, CA 90274 310 377-8016
Fourth Judy Chu, Ph.D. 1100 Corporate Center Drive, Suite 203, Monterey Park, CA 91754 323 980-1221
State Controller John Chiang 777 South Figueroa Street, Suite 4800, Los Angeles, CA 90017 213 833-6010

Executive Director Ramon J. Hirsig 450 N Street, PO Box 942879, Sacramento, CA 94279-0001 916 445-6464

FOR GENERAL TAX INFORMATION VISIT OUR WEBSITE AT WWW.BOE.CA.GOV

For account-specific information contact your local office.

SACRAMENTO HEADQUARTERS 450 N Street, PO Box 942879, Sacramento 94279-0001 916 445-6464
BUSINESS TAXES FIELD OFFICES
AREA TELEPHONE

CALIFORNIA CITIES OFFICE ADDRESS CODE NUMBER

Bakersfield 1800 30th Street, Suite 380, 93301-1922 661 395-2880

Chula Vista 590 3rd Avenue, Suite 202, 91910-5657 Note: closed 12 noon to 1 p.m. M-F 619 409-7440
Culver City 5901 Green Valley Circle, Suite 200, 90230-6948 (PO Box 3652, 90231-3652) 310 342-1000
El Centro 1550 W. Main Street, 92243-2832 Note: closed 12 noon to 1 p.m. M-F 760 352-3431
Eureka* 707 576-2100
Fresno 5070 N. Sixth Street, Suite 110, 93710-7504 559 248-4219
Laguna Hills 23141 Moulton Parkway, Suite 100, 92653-1242 949 461-5711
Norwalk 12440 E. Imperial Highway, Suite 200, 90650-8397 (PO Box 409, 90651-0409) 562 466-1694
Oakland 1515 Clay Street, Suite 303, 94612-1432 510 622-4100
Rancho Mirage 35-900 Bob Hope Drive, Suite 280, 92270-1768 760 770-4828
Redding 2881 Churn Creek Road, Suite B, 96002-1146 (PO Box 492529, 96049-2529) 530 224-4729
Riverside 3737 Main Street, Suite 1000, 92501-3395 951 680-6400
Sacramento 3321 Power Inn Road, Suite 210, 95826-3889 916 227-6700
Salinas 111 East Navajo Drive, Suite 100, 93906-2452 831 443-3003
San Diego 1350 Front Street, Room 5047, 92101-3698 619 525-4526
San Francisco 121 Spear Street, Suite 460, 94105-1584 415 356-6600
San Jose 250 South Second Street, 95113-2706 408 277-1231
San Marcos 334 Via Vera Cruz, Suite 107, 92078-2637 760 510-5850
Santa Ana 28 Civic Center Plaza, Room 239, 92701-4011 714 558-4059
Santa Rosa 50 D Street, Room 230, 95404-4791 (PO Box 730, 95402-0730) 707 576-2100
Suisun City 333 Sunset Avenue, Suite 330, 94585-2003 707 428-2041
Van Nuys 15350 Sherman Way, Suite 250, 91406-4203 (PO Box 7735, 91409-7735) 818 904-2300
Ventura 4820 McGrath Street, Suite 260, 93003-7778 805 677-2700
West Covina 1521 West Cameron Avenue, Suite 300, 91790-2738 (PO Box 1500, 91793-1500) 626 480-7200

OUT-OF-STATE FIELD OFFICES

Sacramento 3321 Power Inn Road, Suite 130, 95826-3893 (PO Box 188268, 95818-8268) 916 227-6600
Chicago, Illinois 120 N. La Salle, Suite 1600, 60602-2412 312 201-5300
New York, N.Y. 205 East 42nd Street, Suite 1100, 10017-5706 212 697-4680
Houston, Texas 1155 Dairy Ashford, Suite 550, 77079-3007 281 531-3450

FOR MORE INFORMATION

Call 800-400-7115, TDD/TTY 800-735-2929

If you are unable to resolve a disagreement through normal channels, contact the Taxpayers' Rights Advocate at 888-324-2798 or 916-324-2798.
* Limited services are available in Eureka. See www.boe.ca.gov/info/eurekaoffice.htm or call the number listed above (Santa Rosa office).

Addresses and telephone numbers are current as of 10-08-07, but are

subject to change. We recommend you call the office before visiting.

Unless otherwise noted all offices are open from 8 a.m. to 5 p.m. Monday-Friday, excluding state holidays.
BOE-8-B REV. 2 (10-07)