CITY TAX COUNTY - State of California

California City and County Sales and Use Tax Rates
Rates Effective 01/01/2013 through 03/31/2013

CITY TAX COUNTY CITY TAX COUNTY
Acampo 8.000% San Joaquin Anaheim* 8.000% Orange
Acton 9.000% Los Angeles Anderson* 7.500% Shasta
Adelaida 7.500% San Luis Obispo Angels Camp* 7.500% Calaveras
Adelanto* 8.000% San Bernardino Angelus Oaks 8.000% San Bernardino
Adin 7.500% Modoc Angwin 8.000% Napa
Agoura 9.000% Los Angeles Annapolis 8.250% Sonoma
Agoura Hills* 9.000% Los Angeles Antelope 8.000% Sacramento
Agua Caliente 8.250% Sonoma Antelope Acres 9.000% Los Angeles
Agua Caliente Springs 8.000% San Diego Antioch* 8.500% Contra Costa
Agua Dulce 9.000% Los Angeles Anza 8.000% Riverside
Aguanga 8.000% Riverside Apple Valley* 8.000% San Bernardino
Ahwahnee 8.000% Madera Applegate 7.500% Placer
Al Tahoe 7.500% El Dorado Aptos 8.250% Santa Cruz
Alameda* 9.000% Alameda Arbuckle 7.500% Colusa
Alamo 8.500% Contra Costa Arcadia* 9.000% Los Angeles
Albany* 9.000% Alameda Arcata* 8.250% Humboldt
Alberhill (Lake Elsinore*) 8.000% Riverside Argus 8.000% San Bernardino
Albion 7.625% Mendocino Arleta (Los Angeles*) 9.000% Los Angeles
Alderpoint 7.500% Humboldt Arlington (Riverside*) 8.000% Riverside
Alhambra* 9.000% Los Angeles Armona 7.500% Kings
Aliso Viejo* 8.000% Orange Army Terminal 9.000% Alameda
Alleghany 7.500% Sierra Arnold 7.500% Calaveras
Almaden Valley 8.625% Santa Clara Aromas 7.500% Monterey
Almanor 7.500% Plumas Arrowbear Lake 8.000% San Bernardino
Almondale 9.000% Los Angeles Arrowhead Highlands 8.000% San Bernardino
Alondra 9.000% Los Angeles Arroyo Grande* 8.000% San Luis Obispo
Alpaugh 8.000% Tulare Artesia* 9.000% Los Angeles
Alpine 8.000% San Diego Artois 7.500% Glenn
Alta 7.500% Placer Arvin* 8.500% Kern
Alta Loma 8.000% San Bernardino Ashland 9.000% Alameda
(Rancho Cucamonga*) Asti 8.250% Sonoma
Altadena 9.000% Los Angeles Atascadero* 7.500% San Luis Obispo
Altaville 7.500% Calaveras Athens 9.000% Los Angeles
Alton 7.500% Humboldt Atherton* 8.500% San Mateo
Alturas* 7.500% Modoc Atwater* 7.500% Merced
Alviso (San Jose*) 8.625% Santa Clara Atwood 8.000% Orange
Amador City* 8.000% Amador Auberry 8.225% Fresno
Amargosa (Death Valley) 8.000% Inyo Auburn* 7.500% Placer
Amboy 8.000% San Bernardino Avalon* 9.500% Los Angeles
American Canyon* 8.000% Napa Avenal* 7.500% Kings

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(Note: ”*” next to city indicates incorporated city)

California City and County Sales and Use Tax Rates
Rates Effective 01/01/2013 through 03/31/2013

CITY TAX COUNTY CITY TAX COUNTY
Avery 7.500% Calaveras Bella Vista 7.500% Shasta
Avila Beach 7.500% San Luis Obispo Bellflower* 9.000% Los Angeles
Azusa* 9.000% Los Angeles Belmont* 8.500% San Mateo
Badger 8.000% Tulare Belvedere* 8.250% Marin
Bailey 9.000% Los Angeles Ben Lomond 8.250% Santa Cruz
Baker 8.000% San Bernardino Benicia* 7.625% Solano
Bakersfield* 7.500% Kern Benton 7.500% Mono
Balboa (Newport Beach*) 8.000% Orange Berkeley* 9.000% Alameda
Balboa Island 8.000% Orange Bermuda Dunes 8.000% Riverside
(Newport Beach*) Berry Creek 7.500% Butte
Balboa Park (San Diego*) 8.000% San Diego Bethel Island 8.500% Contra Costa
Baldwin Park* 9.000% Los Angeles Betteravia 8.000% Santa Barbara
Ballard 8.000% Santa Barbara Beverly Hills* 9.000% Los Angeles
Ballico 7.500% Merced Bieber 7.500% Lassen
Ballroad 8.000% Orange Big Bar 7.500% Trinity
Bangor 7.500% Butte Big Basin 8.250% Santa Cruz
Banning* 8.000% Riverside Big Bear City 8.000% San Bernardino
Banta 8.000% San Joaquin Big Bear Lake* 8.000% San Bernardino
Bard 8.000% Imperial Big Bend 7.500% Shasta
Barrington 9.000% Los Angeles Big Creek 8.225% Fresno
Barstow* 8.000% San Bernardino Big Oak Flat 7.500% Tuolumne
Bartlett 8.000% Inyo Big Pine 8.000% Inyo
Barton 8.225% Fresno Big River 8.000% San Bernardino
Base Line 8.000% San Bernardino Big Sur 7.500% Monterey
Bass Lake 8.000% Madera Biggs* 7.500% Butte
Bassett 9.000% Los Angeles Bijou 7.500% El Dorado
Baxter 7.500% Placer Biola 8.225% Fresno
Bay Point 8.500% Contra Costa Biola College (La Mirada*) 9.000% Los Angeles
Bayside 7.500% Humboldt Birds Landing 7.625% Solano
Baywood Park 7.500% San Luis Obispo Bishop* 8.000% Inyo
Beale A.F.B. 7.500% Yuba Black Hawk 8.500% Contra Costa
Bear River Lake 8.000% Amador Blairsden 7.500% Plumas
Bear Valley 7.500% Alpine Blocksburg 7.500% Humboldt
Bear Valley 8.000% Mariposa Bloomington 8.000% San Bernardino
Beaumont* 8.000% Riverside Blossom Hill 8.625% Santa Clara
Beckwourth 7.500% Plumas Blossom Valley 8.625% Santa Clara
Bel Air Estates 9.000% Los Angeles Blue Jay 8.000% San Bernardino
Belden 7.500% Plumas Blue Lake* 7.500% Humboldt
Bell Gardens* 9.000% Los Angeles Blythe* 8.000% Riverside
Bell* 9.000% Los Angeles Bodega 8.250% Sonoma

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(Note: ”*” next to city indicates incorporated city)

California City and County Sales and Use Tax Rates
Rates Effective 01/01/2013 through 03/31/2013

CITY TAX COUNTY CITY TAX COUNTY
Bodega Bay 8.250% Sonoma Buellton* 8.000% Santa Barbara
Bodfish 7.500% Kern Buena Park* 8.000% Orange
Bolinas 8.250% Marin Burbank* 9.000% Los Angeles
Bolsa 8.000% Orange Burlingame* 8.500% San Mateo
Bombay Beach 8.000% Imperial Burney 7.500% Shasta
Bonita 8.000% San Diego Burnt Ranch 7.500% Trinity
Bonny Doon 8.250% Santa Cruz Burrel 8.225% Fresno
Bonsall 8.000% San Diego Burson 7.500% Calaveras
Boonville 7.625% Mendocino Butte City 7.500% Glenn
Boron 7.500% Kern Butte Meadows 7.500% Butte
Borrego Springs 8.000% San Diego Buttonwillow 7.500% Kern
Bostonia 8.000% San Diego Byron 8.500% Contra Costa
Boulder Creek 8.250% Santa Cruz Cabazon 8.000% Riverside
Boulevard 8.000% San Diego Cabrillo 9.000% Los Angeles
Bouquet Canyon 9.000% Los Angeles Cadiz 8.000% San Bernardino
(Santa Clarita*) Calabasas Highlands 9.000% Los Angeles
Bowman 7.500% Placer Calabasas Park 9.000% Los Angeles
Boyes Hot Springs 8.250% Sonoma Calabasas* 9.000% Los Angeles
Bradbury* 9.000% Los Angeles Calexico* 8.500% Imperial
Bradford 9.000% Alameda Caliente 7.500% Kern
Bradley 7.500% Monterey California City* 7.500% Kern
Branscomb 7.625% Mendocino California Hot Springs 8.000% Tulare
Brawley* 8.000% Imperial California Valley 7.500% San Luis Obispo
Brea* 8.000% Orange Calimesa* 8.000% Riverside
Brents Junction 9.000% Los Angeles Calipatria* 8.000% Imperial
Brentwood (Los Angeles*) 9.000% Los Angeles Calistoga* 8.000% Napa
Brentwood* 8.500% Contra Costa Callahan 7.500% Siskiyou
Briceland 7.500% Humboldt Calpella 7.625% Mendocino
Bridgeport 8.000% Mariposa Calpine 7.500% Sierra
Bridgeport 7.500% Mono Calwa 8.225% Fresno
Bridgeville 7.500% Humboldt Camarillo* 7.500% Ventura
Brisbane* 8.500% San Mateo Cambria 7.500% San Luis Obispo
Broderick 8.000% Yolo Cambrian Park 8.625% Santa Clara
(West Sacramento*) Cameron Park 7.500% El Dorado
Brookdale 8.250% Santa Cruz Camino 7.500% El Dorado
Brookhurst Center 8.000% Orange Camp Beale 7.500% Yuba
Brooks 7.500% Yolo Camp Connell 7.500% Calaveras
Browns Valley 7.500% Yuba Camp Curry 8.000% Mariposa
Brownsville 7.500% Yuba Camp Kaweah 8.000% Tulare
Bryn Mawr 8.000% San Bernardino Camp Meeker 8.250% Sonoma
Bryte (West Sacramento*) 8.000% Yolo

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(Note: ”*” next to city indicates incorporated city)

California City and County Sales and Use Tax Rates
Rates Effective 01/01/2013 through 03/31/2013

CITY TAX COUNTY CITY TAX COUNTY
Camp Nelson 8.000% Tulare Castro Valley 9.000% Alameda
Camp Pendleton 8.000% San Diego Castroville 7.500% Monterey
Camp Roberts 7.500% Monterey Cathedral City* 9.000% Riverside
Campbell* 8.875% Santa Clara Catheys Valley 8.000% Mariposa
Campo 8.000% San Diego Cayucos 7.500% San Luis Obispo
Campo Seco 7.500% Calaveras Cazadero 8.250% Sonoma
Camptonville 7.500% Yuba Cecilville 7.500% Siskiyou
Canby 7.500% Modoc Cedar 9.000% Los Angeles
Canoga Annex 9.000% Los Angeles Cedar Crest 8.225% Fresno
Canoga Park (Los Angeles*) 9.000% Los Angeles Cedar Glen 8.000% San Bernardino
Cantil 7.500% Kern Cedar Ridge 7.625% Nevada
Cantua Creek 8.225% Fresno Cedarpines Park 8.000% San Bernardino
Canyon 8.500% Contra Costa Cedarville 7.500% Modoc
Canyon Country 9.000% Los Angeles Central Valley 7.500% Shasta
(Santa Clarita*) Century City 9.000% Los Angeles
Canyon Lake* 8.000% Riverside Ceres* 8.125% Stanislaus
Canyondam 7.500% Plumas Cerritos* 9.000% Los Angeles
Capay 7.500% Yolo Challenge 7.500% Yuba
Capistrano Beach 8.000% Orange Chambers Lodge 7.500% Placer
(Dana Point*) Charter Oak 9.000% Los Angeles
Capitola* 8.500% Santa Cruz Chatsworth (Los Angeles*) 9.000% Los Angeles
Cardiff By The Sea (Encinitas*) 8.000% San Diego Cherry Valley 8.000% Riverside
Cardwell 8.225% Fresno Chester 7.500% Plumas
Carlotta 7.500% Humboldt Chicago Park 7.625% Nevada
Carlsbad* 8.000% San Diego Chico* 7.500% Butte
Carmel Rancho 7.500% Monterey Chilcoot 7.500% Plumas
Carmel Valley 7.500% Monterey China Lake NWC (Ridgecrest*) 7.500% Kern
Carmel* 7.500% Monterey Chinese Camp 7.500% Tuolumne
Carmichael 8.000% Sacramento Chino Hills* 8.000% San Bernardino
Carnelian Bay 7.500% Placer Chino* 8.000% San Bernardino
Carpinteria* 8.000% Santa Barbara Chiriaco Summit 8.000% Riverside
Carson* 9.000% Los Angeles Cholame 7.500% San Luis Obispo
Cartago 8.000% Inyo Chowchilla* 8.000% Madera
Caruthers 8.225% Fresno Chualar 7.500% Monterey
Casitas Springs 7.500% Ventura Chula Vista* 8.000% San Diego
Casmalia 8.000% Santa Barbara Cima 8.000% San Bernardino
Caspar 7.625% Mendocino Citrus Heights* 8.000% Sacramento
Cassel 7.500% Shasta City of Commerce* 9.000% Los Angeles
Castaic 9.000% Los Angeles City of Industry* 9.000% Los Angeles
Castella 7.500% Shasta City Terrace 9.000% Los Angeles
Castle A.F.B. 7.500% Merced

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(Note: ”*” next to city indicates incorporated city)

California City and County Sales and Use Tax Rates
Rates Effective 01/01/2013 through 03/31/2013

CITY TAX COUNTY CITY TAX COUNTY
Claremont* 9.000% Los Angeles Corona Del Mar 8.000% Orange
Clarksburg 7.500% Yolo (Newport Beach*)
Clayton* 8.500% Contra Costa Corona* 8.000% Riverside
Clear Creek 7.500% Siskiyou Coronado* 8.000% San Diego
Clearlake Highlands 8.000% Lake Corralitos 8.250% Santa Cruz
(Clearlake*) Corte Madera* 8.250% Marin
Clearlake Oaks 7.500% Lake Coso Junction 8.000% Inyo
Clearlake Park (Clearlake*) 8.000% Lake Costa Mesa* 8.000% Orange
Clearlake* 8.000% Lake Cotati* 8.750% Sonoma
Clements 8.000% San Joaquin Coto De Caza 8.000% Orange
Clinter 8.225% Fresno Cottonwood 7.500% Shasta
Clio 7.500% Plumas Coulterville 8.000% Mariposa
Clipper Mills 7.500% Butte Courtland 8.000% Sacramento
Cloverdale* 8.250% Sonoma Covelo 7.625% Mendocino
Clovis* 8.225% Fresno Covina* 9.000% Los Angeles
Coachella* 8.000% Riverside Cowan Heights 8.000% Orange
Coalinga* 8.225% Fresno Coyote 8.625% Santa Clara
Coarsegold 8.000% Madera Crannell 7.500% Humboldt
Cobb 7.500% Lake Crenshaw 9.000% Los Angeles
Cohasset 7.500% Butte Crescent City* 7.500% Del Norte
Cole 9.000% Los Angeles Crescent Mills 7.500% Plumas
Coleville 7.500% Mono Cressey 7.500% Merced
Colfax* 7.500% Placer Crest Park 8.000% San Bernardino
College City 7.500% Colusa Cresta Blanca 9.000% Alameda
College Grove Center 8.000% San Diego Crestline 8.000% San Bernardino
Colma* 8.500% San Mateo Creston 7.500% San Luis Obispo
Coloma 7.500% El Dorado Crockett 8.500% Contra Costa
Colorado 8.000% Mariposa Cromberg 7.500% Plumas
Colton* 8.000% San Bernardino Cross Roads 8.000% San Bernardino
Columbia 7.500% Tuolumne Crowley Lake 7.500% Mono
Colusa* 7.500% Colusa Crows Landing 7.625% Stanislaus
Commerce* 9.000% Los Angeles Cucamonga 8.000% San Bernardino
Comptche 7.625% Mendocino (Rancho Cucamonga*)
Compton* 9.000% Los Angeles Cudahy* 9.000% Los Angeles
Concord* 9.000% Contra Costa Culver City* 9.000% Los Angeles
Cool 7.500% El Dorado Cummings 7.625% Mendocino
Copperopolis 7.500% Calaveras Cupertino* 8.625% Santa Clara
Corcoran* 7.500% Kings Curry Village 8.000% Mariposa
Cornell 9.000% Los Angeles Cutler 8.000% Tulare
Corning* 7.500% Tehama Cutten 7.500% Humboldt
Cuyama 8.000% Santa Barbara

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(Note: ”*” next to city indicates incorporated city)

California City and County Sales and Use Tax Rates
Rates Effective 01/01/2013 through 03/31/2013

CITY TAX COUNTY CITY TAX COUNTY
Cypress* 8.000% Orange Dobbins 7.500% Yuba
Daggett 8.000% San Bernardino Dogtown 8.250% Marin
Dairy Farm 7.625% Solano Dollar Ranch 8.500% Contra Costa
Daly City* 8.500% San Mateo Dorris* 7.500% Siskiyou
Dana Point* 8.000% Orange Dos Palos* 7.500% Merced
Danville* 8.500% Contra Costa Dos Rios 7.625% Mendocino
Dardanelle 7.500% Tuolumne Douglas City 7.500% Trinity
Darwin 8.000% Inyo Douglas Flat 7.500% Calaveras
Davenport 8.250% Santa Cruz Downey* 9.000% Los Angeles
Davis Creek 7.500% Modoc Downieville 7.500% Sierra
Davis* 8.000% Yolo Doyle 7.500% Lassen
Drytown 8.000% Amador
(U.C. Davis campus rate is 7.50%) 8.000% Inyo Duarte* 9.000% Los Angeles
8.000% Inyo Dublin* 9.000% Alameda
Death Valley 8.000% Napa Ducor 8.000% Tulare
Death Valley Junction 7.500% Kern Dulzura 8.000% San Diego
Deer Park 8.000% San Luis Obispo Duncans Mills 8.250% Sonoma
Del Kern (Bakersfield*) Dunlap 8.225% Fresno
Del Mar Heights 8.000% San Diego Dunnigan 7.500% Yolo
(Morro Bay*) 7.500% Monterey Dunsmuir* 7.500% Siskiyou
Del Mar* 8.225% Fresno Durham 7.500% Butte
Del Monte Park (Monterey*) 8.500% Monterey Dutch Flat 7.500% Placer
Del Rey 8.000% San Bernardino Eagle Mountain 8.000% Riverside
Del Rey Oaks* 9.000% Los Angeles Eagle Rock (Los Angeles*) 9.000% Los Angeles
Del Rosa 8.500% Kern Eagleville 7.500% Modoc
Del Sur 7.500% Colusa Earlimart 8.000% Tulare
Delano* 7.500% Merced Earp 8.000% San Bernardino
Deleven 7.625% Stanislaus East Highlands (Highland*) 8.000% San Bernardino
Delhi 7.500% Trinity East Irvine (Irvine*) 8.000% Orange
Denair 8.000% San Diego East Los Angeles 9.000% Los Angeles
Denny 8.000% Riverside East Lynwood (Lynwood*) 9.000% Los Angeles
Descanso 8.000% Riverside East Nicolaus 7.500% Sutter
Desert Center 7.500% Kern East Palo Alto* 8.500% San Mateo
Desert Hot Springs* 8.500% Contra Costa East Porterville 8.000% Tulare
Di Giorgio 9.000% Los Angeles East Rancho Dominguez 9.000% Los Angeles
Diablo 7.500% El Dorado East San Pedro 9.000% Los Angeles
Diamond Bar* 8.250% Marin (Los Angeles*)
Diamond Springs 8.225% Fresno Eastgate 9.000% Los Angeles
Dillon Beach 8.750% Tulare Easton 8.225% Fresno
Dinkey Creek 8.500% Contra Costa Eastside 8.000% San Bernardino
Dinuba* 7.625% Solano
Discovery Bay
Dixon*

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(Note: ”*” next to city indicates incorporated city)

California City and County Sales and Use Tax Rates
Rates Effective 01/01/2013 through 03/31/2013

CITY TAX COUNTY CITY TAX COUNTY
Eastvale* 8.000% Riverside Enterprise 7.500% Shasta
Echo Lake 7.500% El Dorado Escalon* 8.000% San Joaquin
Echo Park (Los Angeles*) 9.000% Los Angeles Escondido* 8.000% San Diego
Edgemont (Moreno Valley*) 8.000% Riverside Esparto 7.500% Yolo
Edgewood 7.500% Siskiyou Essex 8.000% San Bernardino
Edison 7.500% Kern Etiwanda 8.000% San Bernardino
Edwards 7.500% Kern (Rancho Cucamonga*)
Edwards A.F.B. 7.500% Kern Etna* 7.500% Siskiyou
El Cajon* 9.000% San Diego Ettersburg 7.500% Humboldt
El Centro* 8.000% Imperial Eureka* 8.250% Humboldt
El Cerrito* 9.500% Contra Costa Exeter* 8.000% Tulare
El Dorado 7.500% El Dorado Fair Oaks 8.000% Sacramento
El Dorado Hills 7.500% El Dorado Fairfax* 8.750% Marin
El Granada 8.500% San Mateo Fairfield* 7.625% Solano
El Macero 7.500% Yolo Fairmount 8.500% Contra Costa
El Modena 8.000% Orange Fall River Mills 7.500% Shasta
El Monte* 9.500% Los Angeles Fallbrook 8.000% San Diego
El Nido 7.500% Merced Fallbrook Junction 8.000% San Diego
El Portal 8.000% Mariposa Fallen Leaf 7.500% El Dorado
El Segundo* 9.000% Los Angeles Fallon 8.250% Marin
El Sobrante 8.500% Contra Costa Fancher 8.225% Fresno
El Toro (Lake Forest*) 8.000% Orange Farmersville* 8.500% Tulare
El Toro M.C.A.S. 8.000% Orange Farmington 8.000% San Joaquin
El Verano 8.250% Sonoma Fawnskin 8.000% San Bernardino
El Viejo 7.625% Stanislaus Feather Falls 7.500% Butte
Eldridge 8.250% Sonoma Fellows 7.500% Kern
Elizabeth Lake 9.000% Los Angeles Felton 8.250% Santa Cruz
Elk 7.625% Mendocino Fenner 8.000% San Bernardino
Elk Creek 7.500% Glenn Fernbridge (Fortuna*) 7.500% Humboldt
Elk Grove* 8.000% Sacramento Ferndale* 7.500% Humboldt
Elmira 7.625% Solano Fiddletown 8.000% Amador
Elmwood 9.000% Alameda Fields Landing 7.500% Humboldt
Elverta 8.000% Sacramento Fig Garden Village (Fresno*) 8.225% Fresno
Emerald Hills 8.500% San Mateo Fillmore* 7.500% Ventura
(Redwood City*) Finley 7.500% Lake
Emeryville* 9.000% Alameda Firebaugh* 8.225% Fresno
Emigrant Gap 7.500% Placer Fish Camp 8.000% Mariposa
Empire 7.625% Stanislaus Five Points 8.225% Fresno
Encinitas* 8.000% San Diego Flinn Springs 8.000% San Diego
Encino (Los Angeles*) 9.000% Los Angeles Flintridge 9.000% Los Angeles
(LaCanada/ Flintridge*)

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(Note: ”*” next to city indicates incorporated city)

California City and County Sales and Use Tax Rates
Rates Effective 01/01/2013 through 03/31/2013

CITY TAX COUNTY CITY TAX COUNTY
Florence 9.000% Los Angeles Fullerton* 8.000% Orange
Floriston 7.625% Nevada Fulton 8.250% Sonoma
Flournoy 7.500% Tehama Galt* 8.500% Sacramento
Folsom* 8.000% Sacramento Garberville 7.500% Humboldt
Fontana* 8.000% San Bernardino Garden Grove* 8.000% Orange
Foothill Ranch 8.000% Orange Garden Valley 7.500% El Dorado
Forbestown 7.500% Butte Gardena* 9.000% Los Angeles
Forest Falls 8.000% San Bernardino Garey 8.000% Santa Barbara
Forest Glen 7.500% Trinity Garnet 8.000% Riverside
Forest Knolls 8.250% Marin Gasquet 7.500% Del Norte
Forest Park 9.000% Los Angeles Gaviota 8.000% Santa Barbara
Forest Ranch 7.500% Butte Gazelle 7.500% Siskiyou
Foresthill 7.500% Placer George A.F.B. 8.000% San Bernardino
Forestville 8.250% Sonoma Georgetown 7.500% El Dorado
Forks of Salmon 7.500% Siskiyou Gerber 7.500% Tehama
Fort Bidwell 7.500% Modoc Geyserville 8.250% Sonoma
Fort Bragg* 8.625% Mendocino Giant Forest 8.000% Tulare
Fort Dick 7.500% Del Norte Gillman Hot Springs 8.000% Riverside
Fort Irwin 8.000% San Bernardino Gilroy* 8.625% Santa Clara
Fort Jones* 7.500% Siskiyou Glassell Park (Los Angeles*) 9.000% Los Angeles
Fort Ord (Seaside*) 7.500% Monterey Glen Avon 8.000% Riverside
Fort Seward 7.500% Humboldt Glen Ellen 8.250% Sonoma
Fortuna* 7.500% Humboldt Glenburn 7.500% Shasta
Foster City* 8.500% San Mateo Glencoe 7.500% Calaveras
Fountain Valley* 8.000% Orange Glendale* 9.000% Los Angeles
Fowler* 8.225% Fresno Glendora* 9.000% Los Angeles
Frazier Park 7.500% Kern Glenhaven 7.500% Lake
Freedom 8.250% Santa Cruz Glenn 7.500% Glenn
Freedom (Watsonville*) 8.500% Santa Cruz Glennville 7.500% Kern
Freeport 8.000% Sacramento Gold River 8.000% Sacramento
Freestone 8.250% Sonoma (Rancho Cordova*)
Fremont* 9.000% Alameda Gold Run 7.500% Placer
French Camp 8.000% San Joaquin Golden Hills 7.500% Kern
French Gulch 7.500% Shasta Goleta* 8.000% Santa Barbara
Freshwater 7.500% Humboldt Gonzales* 7.500% Monterey
Fresno* 8.225% Fresno Goodyears Bar 7.500% Sierra
Friant 8.225% Fresno Gorman 9.000% Los Angeles
Friendly Valley 9.000% Los Angeles Goshen 8.000% Tulare
(Santa Clarita*) Government Island 9.000% Alameda
Frontera 8.000% Riverside Graeagle 7.500% Plumas

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(Note: ”*” next to city indicates incorporated city)

California City and County Sales and Use Tax Rates
Rates Effective 01/01/2013 through 03/31/2013

CITY TAX COUNTY CITY TAX COUNTY
Granada Hills (Los Angeles*) 9.000% Los Angeles Hawthorne* 9.000% Los Angeles
Grand Terrace* 8.000% San Bernardino Hayfork 7.500% Trinity
Granite Bay 7.500% Placer Hayward* 9.000% Alameda
Grass Valley* 7.625% Nevada Hazard 9.000% Los Angeles
Graton 8.250% Sonoma Healdsburg* 8.250% Sonoma
Green Valley 9.000% Los Angeles Heber 8.000% Imperial
Green Valley Lake 8.000% San Bernardino Helena 7.500% Trinity
Greenacres 7.500% Kern Helendale 8.000% San Bernardino
Greenbrae (Larkspur*) 8.250% Marin Helm 8.225% Fresno
Greenfield* 8.500% Monterey Hemet* 8.000% Riverside
Greenview 7.500% Siskiyou Herald 8.000% Sacramento
Greenville 7.500% Plumas Hercules* 9.000% Contra Costa
Greenwood 7.500% El Dorado Herlong 7.500% Lassen
Grenada 7.500% Siskiyou Hermosa Beach* 9.000% Los Angeles
Gridley* 7.500% Butte Herndon 8.225% Fresno
Grimes 7.500% Colusa Hesperia* 8.000% San Bernardino
Grizzly Flats 7.500% El Dorado Heyer 9.000% Alameda
Groveland 7.500% Tuolumne Hickman 7.625% Stanislaus
Grover Beach* 8.000% San Luis Obispo Hidden Hills* 9.000% Los Angeles
Guadalupe* 8.000% Santa Barbara Highgrove 8.000% Riverside
Gualala 7.625% Mendocino Highland Park (Los Angeles*) 9.000% Los Angeles
Guasti (Ontario*) 8.000% San Bernardino Highland* 8.000% San Bernardino
Guatay 8.000% San Diego Highway City (Fresno*) 8.225% Fresno
Guerneville 8.250% Sonoma Hillcrest (San Diego*) 8.000% San Diego
Guinda 7.500% Yolo Hillsborough* 8.500% San Mateo
Gustine* 8.000% Merced Hillsdale (San Mateo*) 8.750% San Mateo
Hacienda Heights 9.000% Los Angeles Hilmar 7.500% Merced
Halcyon 7.500% San Luis Obispo Hilt 7.500% Siskiyou
Half Moon Bay* 8.500% San Mateo Hinkley 8.000% San Bernardino
Hamilton A.F.B. (Novato*) 8.750% Marin Hobergs 7.500% Lake
Hamilton City 7.500% Glenn Hollister* 8.500% San Benito
Hanford* 7.500% Kings Hollywood (Los Angeles*) 9.000% Los Angeles
Happy Camp 7.500% Siskiyou Holmes 7.500% Humboldt
Harbor City (Los Angeles*) 9.000% Los Angeles Holt 8.000% San Joaquin
Harmony 7.500% San Luis Obispo Holtville* 8.000% Imperial
Harris 7.500% Humboldt Holy City 8.625% Santa Clara
Hat Creek 7.500% Shasta Homeland 8.000% Riverside
Hathaway Pines 7.500% Calaveras Homestead 7.500% Kern
Havasu Lake 8.000% San Bernardino Homestead 8.000% Riverside
Hawaiian Gardens* 9.000% Los Angeles Homewood 7.500% Placer

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(Note: ”*” next to city indicates incorporated city)

California City and County Sales and Use Tax Rates
Rates Effective 01/01/2013 through 03/31/2013

CITY TAX COUNTY CITY TAX COUNTY
Honby 9.000% Los Angeles Island Mountain 7.500% Trinity
Honeydew 7.500% Humboldt Isleton* 8.000% Sacramento
Hood 8.000% Sacramento Ivanhoe 8.000% Tulare
Hoopa 7.500% Humboldt Ivanpah 8.000% San Bernardino
Hope Valley (Forest Camp) 7.500% Alpine Jackson* 8.000% Amador
Hopland 7.625% Mendocino Jacumba 8.000% San Diego
Hornbrook 7.500% Siskiyou Jamacha 8.000% San Diego
Hornitos 8.000% Mariposa Jamestown 7.500% Tuolumne
Horse Creek 7.500% Siskiyou Jamul 8.000% San Diego
Horse Lake 7.500% Lassen Janesville 7.500% Lassen
Hughson* 7.625% Stanislaus Jenner 8.250% Sonoma
Hume 8.225% Fresno Johannesburg 7.500% Kern
Huntington 8.000% Orange Johnsondale 8.000% Tulare
Huntington Beach* 8.000% Orange Johnstonville 7.500% Lassen
Huntington Lake 8.225% Fresno Johnstown 8.000% San Diego
Huntington Park* 9.000% Los Angeles Jolon 7.500% Monterey
Huron* 8.225% Fresno Joshua Tree 8.000% San Bernardino
Hyampom 7.500% Trinity Julian 8.000% San Diego
Hyde Park (Los Angeles*) 9.000% Los Angeles Junction City 7.500% Trinity
Hydesville 7.500% Humboldt June Lake 7.500% Mono
Idria 7.500% San Benito Juniper 7.500% Lassen
Idyllwild 8.000% Riverside Jurupa Valley* 8.000% Riverside
Ignacio (Novato*) 8.750% Marin Kagel Canyon 9.000% Los Angeles
Igo 7.500% Shasta Kaweah 8.000% Tulare
Imola (Napa*) 8.000% Napa Keddie 7.500% Plumas
Imperial Beach* 8.000% San Diego Keeler 8.000% Inyo
Imperial* 8.000% Imperial Keene 7.500% Kern
Independence 8.000% Inyo Kelsey 7.500% El Dorado
Indian Wells* 8.000% Riverside Kelseyville 7.500% Lake
Indio* 8.000% Riverside Kelso 8.000% San Bernardino
Industry* 9.000% Los Angeles Kensington 8.500% Contra Costa
Inglewood* 9.500% Los Angeles Kentfield 8.250% Marin
Inverness 8.250% Marin Kenwood 8.250% Sonoma
Inyo 8.000% Inyo Kerman* 8.225% Fresno
Inyokern 7.500% Kern Kernville 7.500% Kern
Ione* 8.000% Amador Keswick 7.500% Shasta
Iowa Hill 7.500% Placer Kettleman City 7.500% Kings
Irvine* 8.000% Orange Keyes 7.625% Stanislaus
Irwindale* 9.000% Los Angeles King City* 7.500% Monterey
Isla Vista 8.000% Santa Barbara Kings Beach 7.500% Placer

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(Note: ”*” next to city indicates incorporated city)

California City and County Sales and Use Tax Rates
Rates Effective 01/01/2013 through 03/31/2013

CITY TAX COUNTY CITY TAX COUNTY
Kings Canyon National Park 8.000% Tulare Lagunitas 8.250% Marin
Kingsburg* 8.225% Fresno Lake Alpine 7.500% Alpine
Kinyon 7.500% Siskiyou Lake Arrowhead 8.000% San Bernardino
Kirkwood 7.500% Alpine Lake City 7.500% Modoc
Kit Carson 8.000% Amador Lake City 7.625% Nevada
Klamath 7.500% Del Norte Lake Elsinore* 8.000% Riverside
Klamath River 7.500% Siskiyou Lake Forest* 8.000% Orange
Kneeland 7.500% Humboldt Lake Hughes 9.000% Los Angeles
Knights Ferry 7.625% Stanislaus Lake Isabella 7.500% Kern
Knights Landing 7.500% Yolo Lake Los Angeles 9.000% Los Angeles
Knightsen 8.500% Contra Costa Lake Mary 7.500% Mono
Korbel 7.500% Humboldt Lake San Marcos 8.000% San Diego
Korbel 8.250% Sonoma Lake Shastina 7.500% Siskiyou
Kyburz 7.500% El Dorado Lake Sherwood 7.500% Ventura
L.A. Airport (Los Angeles*) 9.000% Los Angeles Lakehead 7.500% Shasta
La Canada- Flintridge* 9.000% Los Angeles Lakeport* 8.000% Lake
La Crescenta 9.000% Los Angeles Lakeshore 8.225% Fresno
La Cresta Village 7.500% Kern Lakeside 8.000% San Diego
La Grange 7.625% Stanislaus Lakeview 8.000% Riverside
La Habra Heights* 9.000% Los Angeles Lakeview Terrace 9.000% Los Angeles
La Habra* 8.500% Orange (Los Angeles*)
La Honda 8.500% San Mateo Lakewood* 9.000% Los Angeles
La Jolla (San Diego*) 8.000% San Diego Lamont 7.500% Kern
La Mesa* 8.750% San Diego Lancaster* 9.000% Los Angeles
La Mirada* 9.000% Los Angeles Landers 8.000% San Bernardino
La Palma* 8.000% Orange Landscape 9.000% Alameda
La Porte 7.500% Plumas Lang 9.000% Los Angeles
La Puente* 9.000% Los Angeles Larkfield 8.250% Sonoma
La Quinta* 8.000% Riverside Larkspur* 8.250% Marin
La Selva Beach 8.250% Santa Cruz Larwin Plaza 7.625% Solano
La Verne* 9.000% Los Angeles Lathrop* 8.000% San Joaquin
La Vina 9.000% Los Angeles Laton 8.225% Fresno
Ladera 8.500% San Mateo Lawndale* 9.000% Los Angeles
Ladera Heights 9.000% Los Angeles Laws 8.000% Inyo
Ladera Ranch 8.000% Orange Laytonville 7.625% Mendocino
Lafayette* 8.500% Contra Costa Le Grand (Also Legrand) 7.500% Merced
Laguna Beach* 8.000% Orange Lebec 7.500% Kern
Laguna Hills* 8.000% Orange Lee Vining 7.500% Mono
Laguna Niguel* 8.000% Orange Leggett 7.625% Mendocino
Laguna Woods* 8.000% Orange Leisure World 8.000% Orange

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(Note: ”*” next to city indicates incorporated city)

California City and County Sales and Use Tax Rates
Rates Effective 01/01/2013 through 03/31/2013

CITY TAX COUNTY CITY TAX COUNTY
Leisure World (Seal Beach*) 8.000% Orange Loma Rica 7.500% Yuba
Lemon Grove* 8.000% San Diego Lomita* 9.000% Los Angeles
Lemoncove 8.000% Tulare Lompoc* 8.000% Santa Barbara
Lemoore* 7.500% Kings London 8.000% Tulare
Lennox 9.000% Los Angeles Lone Pine 8.000% Inyo
Lenwood 8.000% San Bernardino Long Barn 7.500% Tuolumne
Leona Valley 9.000% Los Angeles Long Beach* 9.000% Los Angeles
Leucadia (Encinitas*) 8.000% San Diego Longview 9.000% Los Angeles
Lewiston 7.500% Trinity Lookout 7.500% Modoc
Liberty Farms 7.625% Solano Loomis* 7.500% Placer
Likely 7.500% Modoc Lorre Estates 8.625% Santa Clara
Lincoln Acres 8.000% San Diego Los Alamitos* 8.000% Orange
Lincoln Heights 9.000% Los Angeles Los Alamos 8.000% Santa Barbara
(Los Angeles*) Los Altos Hills* 8.625% Santa Clara
Lincoln Village 8.000% San Joaquin Los Altos* 8.625% Santa Clara
Lincoln* 7.500% Placer Los Angeles* 9.000% Los Angeles
Linda 7.500% Yuba Los Banos* 8.000% Merced
Linden 8.000% San Joaquin Los Gatos* 8.625% Santa Clara
Lindsay* 8.000% Tulare Los Molinos 7.500% Tehama
Linnell 8.000% Tulare Los Nietos 9.000% Los Angeles
Litchfield 7.500% Lassen Los Olivos 8.000% Santa Barbara
Little Lake 8.000% Inyo Los Osos 7.500% San Luis Obispo
Little Norway 7.500% El Dorado Los Padres 7.500% San Luis Obispo
Little Valley 7.500% Lassen Los Serranos (Chino Hills*) 8.000% San Bernardino
Littleriver 7.625% Mendocino Lost Hills 7.500% Kern
Littlerock (Also Little Rock) 9.000% Los Angeles Lost Lake 8.000% Riverside
Live Oak 8.250% Santa Cruz Lotus 7.500% El Dorado
Live Oak* 7.500% Sutter Lower Lake 7.500% Lake
Livermore* 9.000% Alameda Loyalton* 7.500% Sierra
Livingston* 7.500% Merced Lucerne 7.500% Lake
Llano 9.000% Los Angeles Lucerne Valley 8.000% San Bernardino
Loch Lomond 7.500% Lake Lucia 7.500% Monterey
Locke 8.000% Sacramento Ludlow 8.000% San Bernardino
Lockeford 8.000% San Joaquin Lugo 9.000% Los Angeles
Lockheed 8.250% Santa Cruz Lynwood* 9.000% Los Angeles
Lockwood 7.500% Monterey Lytle Creek 8.000% San Bernardino
Lodi* 8.000% San Joaquin Macdoel 7.500% Siskiyou
Loleta 7.500% Humboldt Maclay 9.000% Los Angeles
Loma Linda* 8.000% San Bernardino Mad River 7.500% Trinity
Loma Mar 8.500% San Mateo Madeline 7.500% Lassen

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(Note: ”*” next to city indicates incorporated city)

California City and County Sales and Use Tax Rates
Rates Effective 01/01/2013 through 03/31/2013

CITY TAX COUNTY CITY TAX COUNTY
Madera* 8.000% Madera Meadow Vista 7.500% Placer
Madison 7.500% Yolo Meadowbrook 8.000% Riverside
Magalia 7.500% Butte Mecca 8.000% Riverside
Malaga 8.225% Fresno Meeks Bay 7.500% El Dorado
Malibu* 9.000% Los Angeles Meiners Oaks 7.500% Ventura
Mammoth Lakes* 8.000% Mono Mendocino 7.625% Mendocino
Manhattan Beach* 9.000% Los Angeles Mendota* 8.225% Fresno
Manteca* 8.500% San Joaquin Menifee* 8.000% Riverside
Manton 7.500% Tehama Menlo Park* 8.500% San Mateo
Manzanita Lake 7.500% Shasta Mentone 8.000% San Bernardino
Mar Vista 9.000% Los Angeles Merced* 8.000% Merced
Marcelina 9.000% Los Angeles Meridian 7.500% Sutter
March A.F.B. 8.000% Riverside Mettler 7.500% Kern
Mare Island (Vallejo*) 8.625% Solano Meyers 7.500% El Dorado
Maricopa* 7.500% Kern Middletown 7.500% Lake
Marin City 8.250% Marin Midland 8.000% Riverside
Marina Del Rey 9.000% Los Angeles Midpines 8.000% Mariposa
Marina* 8.500% Monterey Midway City 8.000% Orange
Marine Corps 8.000% San Bernardino Milford 7.500% Lassen
(Twentynine Palms*) Mill Creek 7.500% Tehama
Mariner 8.000% Orange Mill Valley* 8.250% Marin
Mariposa 8.000% Mariposa Millbrae* 8.500% San Mateo
Markleeville 7.500% Alpine Millville 7.500% Shasta
Marsh Manor 8.500% San Mateo Milpitas* 8.625% Santa Clara
Marshall 8.250% Marin Mineral 7.500% Tehama
Martell 8.000% Amador Mineral King 8.000% Tulare
Martinez* 8.500% Contra Costa Mint Canyon 9.000% Los Angeles
Marysville* 7.500% Yuba Mira Loma 8.000% Riverside
Mather 7.500% Tuolumne Mira Vista 8.500% Contra Costa
Mather 8.000% Sacramento Miracle Hot Springs 7.500% Kern
Maxwell 7.500% Colusa Miramar (San Diego*) 8.000% San Diego
Maywood* 9.000% Los Angeles Miramonte 8.225% Fresno
McArthur 7.500% Shasta Miranda 7.500% Humboldt
McClellan 8.000% Sacramento Mission Hills (Los Angeles*) 9.000% Los Angeles
McCloud 7.500% Siskiyou Mission Viejo* 8.000% Orange
McFarland* 7.500% Kern Mi-Wuk Village 7.500% Tuolumne
McKinleyville 7.500% Humboldt Moccasin 7.500% Tuolumne
McKittrick 7.500% Kern Modesto* 7.625% Stanislaus
Mead Valley 8.000% Riverside Moffett Field 8.625% Santa Clara
Meadow Valley 7.500% Plumas Mojave 7.500% Kern

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(Note: ”*” next to city indicates incorporated city)

California City and County Sales and Use Tax Rates
Rates Effective 01/01/2013 through 03/31/2013

CITY TAX COUNTY CITY TAX COUNTY
Mokelumne Hill 7.500% Calaveras Mountain Mesa 7.500% Kern
Monarch Beach 8.000% Orange Mountain Pass 8.000% San Bernardino
(Dana Point*) Mountain Ranch 7.500% Calaveras
Moneta 9.000% Los Angeles Mountain View* 8.625% Santa Clara
Mono Hot Springs 8.225% Fresno Mt. Aukum 7.500% El Dorado
Mono Lake 7.500% Mono Mt. Baldy 8.000% San Bernardino
Monolith 7.500% Kern Murphys 7.500% Calaveras
Monrovia* 9.000% Los Angeles Murrieta* 8.000% Riverside
Monta Vista 8.625% Santa Clara Muscoy 8.000% San Bernardino
Montague* 7.500% Siskiyou Myers Flat 7.500% Humboldt
Montalvo (Ventura*) 7.500% Ventura Napa* 8.000% Napa
Montara 8.500% San Mateo Naples 9.000% Los Angeles
Montclair* 8.250% San Bernardino Nashville 7.500% El Dorado
Monte Rio 8.250% Sonoma National City* 9.000% San Diego
Monte Sereno* 8.625% Santa Clara Naval (Port Hueneme*) 8.000% Ventura
Montebello* 9.000% Los Angeles Naval (San Diego*) 8.000% San Diego
Montecito 8.000% Santa Barbara Naval Air Station (Alameda*) 9.000% Alameda
Monterey Bay Academy 8.250% Santa Cruz Naval Air Station (Coronado*) 8.000% San Diego
Monterey Park* 9.000% Los Angeles Naval Air Station (Lemoore*) 7.500% Kings
Monterey* 7.500% Monterey Naval Hospital (Oakland*) 9.000% Alameda
Montgomery Creek 7.500% Shasta Naval Hospital (San Diego*) 8.000% San Diego
Montrose 9.000% Los Angeles Naval Supply Center 9.000% Alameda
Mooney 8.000% Tulare (Oakland*)
Moonridge 8.000% San Bernardino Naval Training Center 8.000% San Diego
Moorpark* 7.500% Ventura (San Diego*)
Moraga* 8.500% Contra Costa Navarro 7.625% Mendocino
Moreno Valley* 8.000% Riverside Needles* 8.000% San Bernardino
Morgan Hill* 8.625% Santa Clara Nelson 7.500% Butte
Morongo Valley 8.000% San Bernardino Nevada City* 8.125% Nevada
Morro Bay* 8.000% San Luis Obispo New Almaden 8.625% Santa Clara
Morro Plaza 7.500% San Luis Obispo New Cuyama 8.000% Santa Barbara
Moss Beach 8.500% San Mateo New Idria 7.500% San Benito
Moss Landing 7.500% Monterey Newark* 9.000% Alameda
Mount Hamilton 8.625% Santa Clara Newberry 8.000% San Bernardino
Mount Hebron 7.500% Siskiyou Newberry Springs 8.000% San Bernardino
Mount Hermon 8.250% Santa Cruz Newbury Park 7.500% Ventura
Mount Laguna 8.000% San Diego (Thousand Oaks*)
Mount Shasta* 7.750% Siskiyou Newcastle 7.500% Placer
Mount Wilson 9.000% Los Angeles Newhall (Santa Clarita*) 9.000% Los Angeles
Mountain Center 8.000% Riverside Newman* 7.625% Stanislaus
Newport Beach* 8.000% Orange

14 | P a g e

(Note: ”*” next to city indicates incorporated city)

California City and County Sales and Use Tax Rates
Rates Effective 01/01/2013 through 03/31/2013

CITY TAX COUNTY CITY TAX COUNTY
Nicasio 8.250% Marin Ocotillo Wells 8.000% San Diego
Nice 7.500% Lake Oildale 7.500% Kern
Nicolaus 7.500% Sutter Ojai* 7.500% Ventura
Niland 8.000% Imperial Olancha 8.000% Inyo
Nipomo 7.500% San Luis Obispo Old Station 7.500% Shasta
Nipton 8.000% San Bernardino Olema 8.250% Marin
Norco* 8.000% Riverside Olinda 7.500% Shasta
Norden 7.625% Nevada Olive View (Los Angeles*) 9.000% Los Angeles
North Edwards 7.500% Kern Olivehurst 7.500% Yuba
North Fork 8.000% Madera Olivenhain (Encinitas*) 8.000% San Diego
North Gardena 9.000% Los Angeles Olympic Valley 7.500% Placer
North Highlands 8.000% Sacramento Omo Ranch 7.500% El Dorado
North Hills (Los Angeles*) 9.000% Los Angeles O'Neals 8.000% Madera
North Hollywood 9.000% Los Angeles Ono 7.500% Shasta
(Los Angeles*) Ontario* 8.000% San Bernardino
North Palm Springs 8.000% Riverside Onyx 7.500% Kern
North San Juan 7.625% Nevada Opal Cliffs 8.250% Santa Cruz
North Shore 8.000% Riverside Orange Cove* 8.225% Fresno
Northridge (Los Angeles*) 9.000% Los Angeles Orange* 8.000% Orange
Norton A.F.B. 8.250% San Bernardino Orangevale 8.000% Sacramento
(San Bernardino*) Orcutt 8.000% Santa Barbara
Norwalk* 9.000% Los Angeles Ordbend 7.500% Glenn
Novato* 8.750% Marin Oregon House 7.500% Yuba
Nubieber 7.500% Lassen Orick 7.500% Humboldt
Nuevo 8.000% Riverside Orinda* 8.500% Contra Costa
Nyeland Acres 7.500% Ventura Orland* 7.500% Glenn
Oak Park 7.500% Ventura Orleans 7.500% Humboldt
Oak Run 7.500% Shasta Oro Grande 8.000% San Bernardino
Oak View 7.500% Ventura Orosi 8.000% Tulare
Oakdale* 8.125% Stanislaus Oroville* 7.500% Butte
Oakhurst 8.000% Madera Otay (Chula Vista*) 8.000% San Diego
Oakland* 9.000% Alameda Oxnard* 8.000% Ventura
Oakley* 8.500% Contra Costa Pacheco 8.500% Contra Costa
Oakville 8.000% Napa Pacific Grove* 8.500% Monterey
Oasis 8.000% Riverside Pacific House 7.500% El Dorado
Oban 9.000% Los Angeles Pacific Palisades 9.000% Los Angeles
O'Brien 7.500% Shasta (Los Angeles*)
Occidental 8.250% Sonoma Pacifica* 8.500% San Mateo
Oceano 7.500% San Luis Obispo Pacoima (Los Angeles*) 9.000% Los Angeles
Oceanside* 8.000% San Diego Paicines 7.500% San Benito
Ocotillo 8.000% Imperial

15 | P a g e

(Note: ”*” next to city indicates incorporated city)

California City and County Sales and Use Tax Rates
Rates Effective 01/01/2013 through 03/31/2013

CITY TAX COUNTY CITY TAX COUNTY
Pajaro 7.500% Monterey Perry (Whittier*) 9.000% Los Angeles
Pala 8.000% San Diego Pescadero 8.500% San Mateo
Palermo 7.500% Butte Petaluma* 8.250% Sonoma
Pallett 9.000% Los Angeles Petrolia 7.500% Humboldt
Palm City 8.000% Riverside Phelan 8.000% San Bernardino
Palm City (San Diego*) 8.000% San Diego Phillipsville 7.500% Humboldt
Palm Desert* 8.000% Riverside Philo 7.625% Mendocino
Palm Springs* 9.000% Riverside Pico Rivera* 10.000% Los Angeles
Palmdale* 9.000% Los Angeles Piedmont* 9.000% Alameda
Palo Alto* 8.625% Santa Clara Piedra 8.225% Fresno
Palo Cedro 7.500% Shasta Piercy 7.625% Mendocino
Palo Verde 8.000% Imperial Pilot Hill 7.500% El Dorado
Palomar Mountain 8.000% San Diego Pine Grove 8.000% Amador
Palos Verdes Estates* 9.000% Los Angeles Pine Valley 8.000% San Diego
Palos Verdes/Peninsula 9.000% Los Angeles Pinecrest 7.500% Tuolumne
Panorama City 9.000% Los Angeles Pinedale (Fresno*) 8.225% Fresno
(Los Angeles*) Pinetree 9.000% Los Angeles
Paradise* 7.500% Butte Pinole* 9.000% Contra Costa
Paramount* 9.000% Los Angeles Pinon Hills 8.000% San Bernardino
Parker Dam 8.000% San Bernardino Pioneer 8.000% Amador
Parkfield 7.500% Monterey Pioneertown 8.000% San Bernardino
Parlier* 8.225% Fresno Piru 7.500% Ventura
Pasadena* 9.000% Los Angeles Pismo Beach* 8.000% San Luis Obispo
Paskenta 7.500% Tehama Pittsburg* 9.000% Contra Costa
Paso Robles* 7.500% San Luis Obispo Pixley 8.000% Tulare
Patterson* 7.625% Stanislaus Placentia* 8.000% Orange
Patton 8.000% San Bernardino Placerville* 8.000% El Dorado
Pauma Valley 8.000% San Diego Plainview 8.000% Tulare
Paynes Creek 7.500% Tehama Planada 7.500% Merced
Pearblossom 9.000% Los Angeles Plaster City 8.000% Imperial
Pearland 9.000% Los Angeles Platina 7.500% Shasta
Pebble Beach 7.500% Monterey Playa Del Rey (Los Angeles*) 9.000% Los Angeles
Pedley 8.000% Riverside Pleasant Grove 7.500% Sutter
Peninsula Village 7.500% Plumas Pleasant Hill* 8.500% Contra Costa
Penn Valley 7.625% Nevada Pleasanton* 9.000% Alameda
Penngrove 8.250% Sonoma Plymouth* 8.000% Amador
Penryn 7.500% Placer Point Arena* 8.125% Mendocino
Pepperwood 7.500% Humboldt Point Mugu 7.500% Ventura
Permanente 8.625% Santa Clara Point Pittsburg (Pittsburg*) 8.500% Contra Costa
Perris* 8.000% Riverside Point Reyes Station 8.250% Marin

16 | P a g e

(Note: ”*” next to city indicates incorporated city)

California City and County Sales and Use Tax Rates
Rates Effective 01/01/2013 through 03/31/2013

CITY TAX COUNTY CITY TAX COUNTY
Pollock Pines 7.500% El Dorado Rancho California 8.000% Riverside
Pomona* 9.000% Los Angeles Rancho Cordova* 8.000% Sacramento
Pond 7.500% Kern Rancho Cucamonga* 8.000% San Bernardino
Pondosa 7.500% Siskiyou Rancho Dominguez 9.000% Los Angeles
Pope Valley 8.000% Napa Rancho Mirage* 8.000% Riverside
Poplar 8.000% Tulare Rancho Murieta 8.000% Sacramento
Port Costa 8.500% Contra Costa Rancho Palos Verdes* 9.000% Los Angeles
Port Hueneme* 8.000% Ventura Rancho Park (Los Angeles*) 9.000% Los Angeles
Porter Ranch (Los Angeles*) 9.000% Los Angeles Rancho Santa Fe 8.000% San Diego
Porterville* 8.500% Tulare Rancho Santa Margarita* 8.000% Orange
Portola Valley* 8.500% San Mateo Randsburg 7.500% Kern
Portola* 7.500% Plumas Ravendale 7.500% Lassen
Portuguese Bend 9.000% Los Angeles Ravenna 9.000% Los Angeles
(Rancho Palos Verdes*) Raymond 8.000% Madera
Posey 8.000% Tulare Red Bluff* 7.500% Tehama
Potrero 8.000% San Diego Red Mountain 8.000% San Bernardino
Potter Valley 7.625% Mendocino Red Top 8.000% Madera
Poway* 8.000% San Diego Redcrest 7.500% Humboldt
Prather 8.225% Fresno Redding* 7.500% Shasta
Presidio (San Francisco*) 8.750% San Francisco Redlands* 8.000% San Bernardino
Presidio of Monterey 7.500% Monterey Redondo Beach* 9.000% Los Angeles
(Monterey*) Redway 7.500% Humboldt
Priest Valley 7.500% Monterey Redwood City* 8.500% San Mateo
Princeton 7.500% Colusa Redwood Estates 8.625% Santa Clara
Proberta 7.500% Tehama Redwood Valley 7.625% Mendocino
Project City 7.500% Shasta Reedley* 8.725% Fresno
Prunedale 7.500% Monterey Refugio Beach 8.000% Santa Barbara
Pt. Dume 9.000% Los Angeles Represa (Folsom Prison) 8.000% Sacramento
Pulga 7.500% Butte Requa 7.500% Del Norte
Pumpkin Center 7.500% Kern Rescue 7.500% El Dorado
Quail Valley 8.000% Riverside Reseda (Los Angeles*) 9.000% Los Angeles
Quartz Hill 9.000% Los Angeles Rheem Valley (Moraga*) 8.500% Contra Costa
Quincy 7.500% Plumas Rialto* 8.000% San Bernardino
Rackerby 7.500% Yuba Richardson Grove 7.500% Humboldt
Rail Road Flat 7.500% Calaveras Richardson Springs 7.500% Butte
Rainbow 8.000% San Diego Richfield 7.500% Tehama
Raisin City 8.225% Fresno Richgrove 8.000% Tulare
Ramona 8.000% San Diego Richmond* 9.000% Contra Costa
Ranchita 8.000% San Diego Richvale 7.500% Butte
Rancho Bernardo 8.000% San Diego Ridgecrest* 8.250% Kern
(San Diego*)

17 | P a g e

(Note: ”*” next to city indicates incorporated city)

California City and County Sales and Use Tax Rates
Rates Effective 01/01/2013 through 03/31/2013

CITY TAX COUNTY CITY TAX COUNTY
Rimforest 8.000% San Bernardino Ryde 8.000% Sacramento
Rimpau (Los Angeles*) 9.000% Los Angeles Sacramento* 8.000% Sacramento
Rio Bravo (Bakersfield*) 7.500% Kern Saint Helena* 8.000% Napa
Rio Del Mar 8.250% Santa Cruz Salida 7.625% Stanislaus
Rio Dell* 7.500% Humboldt Salinas* 8.000% Monterey
Rio Linda 8.000% Sacramento Salton City 8.000% Imperial
Rio Nido 8.250% Sonoma Salyer 7.500% Trinity
Rio Oso 7.500% Sutter Samoa 7.500% Humboldt
Rio Vista* 7.625% Solano San Andreas 7.500% Calaveras
Ripley 8.000% Riverside San Anselmo* 8.250% Marin
Ripon* 8.000% San Joaquin San Ardo 7.500% Monterey
River Pines 8.000% Amador San Benito 7.500% San Benito
Riverbank* 7.625% Stanislaus San Bernardino* 8.250% San Bernardino
Riverdale 8.225% Fresno San Bruno* 8.500% San Mateo
Riverside* 8.000% Riverside San Carlos* 8.500% San Mateo
Robbins 7.500% Sutter San Clemente* 8.000% Orange
Rocklin* 7.500% Placer San Diego* 8.000% San Diego
Rodeo 8.500% Contra Costa San Dimas* 9.000% Los Angeles
Rohnert Park* 8.750% Sonoma San Fernando* 9.000% Los Angeles
Rohnerville 7.500% Humboldt San Francisco* 8.750% San Francisco
Rolling Hills Estates* 9.000% Los Angeles San Gabriel* 9.000% Los Angeles
Rolling Hills* 9.000% Los Angeles San Geronimo 8.250% Marin
Romoland 8.000% Riverside San Gregorio 8.500% San Mateo
Rosamond 7.500% Kern San Jacinto* 8.000% Riverside
Rose Bowl (Pasadena*) 9.000% Los Angeles San Joaquin* 8.225% Fresno
Roseland 8.250% Sonoma San Jose* 8.625% Santa Clara
Rosemead* 9.000% Los Angeles San Juan Bautista* 8.250% San Benito
Roseville* 7.500% Placer San Juan Capistrano* 8.000% Orange
Ross* 8.250% Marin San Juan Plaza 8.000% Orange
Rossmoor 8.000% Orange (San Juan Capistrano*)
Rough and Ready 7.625% Nevada San Leandro* 9.250% Alameda
Round Mountain 7.500% Shasta San Lorenzo 9.000% Alameda
Rowland Heights 9.000% Los Angeles San Lucas 7.500% Monterey
Royal Oaks 7.500% Monterey San Luis Obispo* 8.000% San Luis Obispo
Rubidoux 8.000% Riverside San Luis Rey (Oceanside*) 8.000% San Diego
Ruby Valley 7.500% Humboldt San Marcos* 8.000% San Diego
Rumsey 7.500% Yolo San Marino* 9.000% Los Angeles
Running Springs 8.000% San Bernardino San Martin 8.625% Santa Clara
Ruth 7.500% Trinity San Mateo* 8.750% San Mateo
Rutherford 8.000% Napa San Miguel 7.500% San Luis Obispo

18 | P a g e

(Note: ”*” next to city indicates incorporated city)

California City and County Sales and Use Tax Rates
Rates Effective 01/01/2013 through 03/31/2013

CITY TAX COUNTY CITY TAX COUNTY
San Pablo* 9.000% Contra Costa Seaside* 8.500% Monterey
San Pedro (Los Angeles*) 9.000% Los Angeles Sebastopol* 8.500% Sonoma
San Quentin 8.250% Marin Seeley 8.000% Imperial
San Rafael* 8.750% Marin Seiad Valley 7.500% Siskiyou
San Ramon* 8.500% Contra Costa Selby 8.500% Contra Costa
San Simeon 7.500% San Luis Obispo Selma* 8.725% Fresno
San Tomas 8.625% Santa Clara Seminole Hot Springs 9.000% Los Angeles
San Ysidro (San Diego*) 8.000% San Diego Sepulveda (Los Angeles*) 9.000% Los Angeles
Sand City* 8.000% Monterey Sequoia National Park 8.000% Tulare
Sanger* 8.975% Fresno Shafter* 7.500% Kern
Santa Ana* 8.000% Orange Shandon 7.500% San Luis Obispo
Santa Barbara* 8.000% Santa Barbara Sharpe Army Depot 8.000% San Joaquin
Santa Clara* 8.625% Santa Clara Shasta 7.500% Shasta
Santa Clarita* 9.000% Los Angeles Shasta Lake* 7.500% Shasta
Santa Cruz* 8.750% Santa Cruz Shaver Lake 8.225% Fresno
Santa Fe Springs* 9.000% Los Angeles Sheepranch 7.500% Calaveras
Santa Margarita 7.500% San Luis Obispo Shell Beach (Pismo Beach*) 8.000% San Luis Obispo
Santa Maria* 8.250% Santa Barbara Sheridan 7.500% Placer
Santa Monica* 9.500% Los Angeles Sherman Island 8.000% Sacramento
Santa Nella 7.500% Merced Sherman Oaks 9.000% Los Angeles
Santa Paula* 7.500% Ventura (Los Angeles*)
Santa Rita Park 7.500% Merced Sherwin Plaza 7.500% Mono
Santa Rosa* 8.750% Sonoma Shingle Springs 7.500% El Dorado
Santa Rosa Valley 7.500% Ventura Shingletown 7.500% Shasta
Santa Ynez 8.000% Santa Barbara Shively 7.500% Humboldt
Santa Ysabel 8.000% San Diego Shore Acres 8.500% Contra Costa
Santee* 8.000% San Diego Shoshone 8.000% Inyo
Saratoga* 8.625% Santa Clara Sierra City 7.500% Sierra
Saticoy 7.500% Ventura Sierra Madre* 9.000% Los Angeles
Sattley 7.500% Sierra Sierraville 7.500% Sierra
Saugus (Santa Clarita*) 9.000% Los Angeles Signal Hill* 9.000% Los Angeles
Sausalito* 8.250% Marin Silver Lake 8.000% Amador
Sawtelle (Los Angeles*) 9.000% Los Angeles Silverado Canyon 8.000% Orange
Sawyers Bar 7.500% Siskiyou Simi Valley* 7.500% Ventura
Scotia 7.500% Humboldt Sisquoc 8.000% Santa Barbara
Scott Bar 7.500% Siskiyou Sites 7.500% Colusa
Scotts Valley* 8.250% Santa Cruz Sky Valley 8.000% Riverside
Sea Ranch 8.250% Sonoma Skyforest 8.000% San Bernardino
Seabright (Santa Cruz*) 8.750% Santa Cruz Sleepy Valley 9.000% Los Angeles
Seal Beach* 8.000% Orange Sloat 7.500% Plumas

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(Note: ”*” next to city indicates incorporated city)

California City and County Sales and Use Tax Rates
Rates Effective 01/01/2013 through 03/31/2013

CITY TAX COUNTY CITY TAX COUNTY
Sloughhouse 8.000% Sacramento Stanford 8.625% Santa Clara
Smartsville 7.500% Yuba Stanislaus 7.500% Tuolumne
Smith River 7.500% Del Norte Stanton* 8.000% Orange
Smithflat 7.500% El Dorado Steele Park 8.000% Napa
Smoke Tree (Palm Springs*) 9.000% Riverside Stevenson Ranch 9.000% Los Angeles
Smoke Tree 8.000% San Bernardino Stevinson 7.500% Merced
(Twentynine Palms*) Stewarts Point 8.250% Sonoma
Snelling 7.500% Merced Stinson Beach 8.250% Marin
Soda Springs 7.625% Nevada Stirling City 7.500% Butte
Solana Beach* 8.000% San Diego Stockton* 8.250% San Joaquin
Soledad* 8.500% Monterey Stonyford 7.500% Colusa
Solemint 9.000% Los Angeles Storrie 7.500% Plumas
Solvang* 8.000% Santa Barbara Stratford 7.500% Kings
Somerset 7.500% El Dorado Strathmore 8.000% Tulare
Somes Bar 7.500% Siskiyou Strawberry 7.500% Tuolumne
Somis 7.500% Ventura Strawberry Valley 7.500% Yuba
Sonoma* 8.750% Sonoma Studio City (Los Angeles*) 9.000% Los Angeles
Sonora* 8.000% Tuolumne Sugarloaf 8.000% San Bernardino
Soquel 8.250% Santa Cruz Suisun City* 7.625% Solano
Soulsbyville 7.500% Tuolumne Sulphur Springs 9.000% Los Angeles
South Dos Palos 7.500% Merced Sultana 8.000% Tulare
South El Monte* 9.500% Los Angeles Summerland 8.000% Santa Barbara
South Fork 7.500% Humboldt Summit 8.000% San Bernardino
South Gate* 10.000% Los Angeles Summit City 7.500% Shasta
South Laguna 8.000% Orange Sun City 8.000% Riverside
(Laguna Beach*) Sun Valley (Los Angeles*) 9.000% Los Angeles
South Lake Tahoe* 8.000% El Dorado Sunland (Los Angeles*) 9.000% Los Angeles
South Pasadena* 9.000% Los Angeles Sunnymead 8.000% Riverside
South San Francisco* 8.500% San Mateo (Moreno Valley*)
South Shore (Alameda*) 9.000% Alameda Sunnyside 8.000% San Diego
South Whittier 9.000% Los Angeles Sunnyvale* 8.625% Santa Clara
Spanish Flat 8.000% Napa Sunol 9.000% Alameda
Spreckels 7.500% Monterey Sunset Beach 8.000% Orange
Spring Garden 7.500% Plumas Sunset Whitney Ranch 7.500% Placer
Spring Valley 8.000% San Diego Surfside (Seal Beach*) 8.000% Orange
Springville 8.000% Tulare Susanville* 7.500% Lassen
Spyrock 7.625% Mendocino Sutter 7.500% Sutter
Squaw Valley 8.225% Fresno Sutter Creek* 8.000% Amador
St. Helena* 8.000% Napa Swall Meadows (Bishop*) 8.000% Inyo
Standard 7.500% Tuolumne Sylmar (Los Angeles*) 9.000% Los Angeles
Standish 7.500% Lassen

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(Note: ”*” next to city indicates incorporated city)

California City and County Sales and Use Tax Rates
Rates Effective 01/01/2013 through 03/31/2013

CITY TAX COUNTY CITY TAX COUNTY
Taft* 7.500% Kern Trabuco Canyon 8.000% Orange
Tagus Ranch 8.000% Tulare Tracy* 8.500% San Joaquin
Tahoe City 7.500% Placer Tranquillity 8.225% Fresno
Tahoe Paradise 7.500% El Dorado Traver 8.000% Tulare
Tahoe Valley 7.500% El Dorado Travis A.F.B. (Fairfield*) 7.625% Solano
Tahoe Vista 7.500% Placer Tres Pinos 7.500% San Benito
Tahoma 7.500% Placer Trinidad* 8.250% Humboldt
Talmage 7.625% Mendocino Trinity Center 7.500% Trinity
Tamal (San Quentin) 8.250% Marin Trona 8.000% San Bernardino
Tarzana (Los Angeles*) 9.000% Los Angeles Trowbridge 7.500% Sutter
Taylorsville 7.500% Plumas Truckee* 8.125% Nevada
Tecate 8.000% San Diego Tujunga (Los Angeles*) 9.000% Los Angeles
Tecopa 8.000% Inyo Tulare* 8.500% Tulare
Tehachapi* 7.500% Kern Tulelake* 7.500% Siskiyou
Tehama* 7.500% Tehama Tuolumne 7.500% Tuolumne
Temecula* 8.000% Riverside Tuolumne Meadows 8.000% Mariposa
Temple City* 9.000% Los Angeles Tupman 7.500% Kern
Templeton 7.500% San Luis Obispo Turlock* 7.625% Stanislaus
Terminal Island 9.000% Los Angeles Tustin* 8.000% Orange
(Los Angeles*) Twain 7.500% Plumas
Termo 7.500% Lassen Twain Harte 7.500% Tuolumne
Terra Bella 8.000% Tulare Twentynine Palms* 8.000% San Bernardino
Thermal 8.000% Riverside Twin Bridges 7.500% El Dorado
Thornton 8.000% San Joaquin Twin Peaks 8.000% San Bernardino
Thousand Oaks* 7.500% Ventura Two Rock Coast Guard Station 8.250% Sonoma
Thousand Palms 8.000% Riverside U.S. Naval Postgrad School 7.500% Monterey
Three Rivers 8.000% Tulare (Monterey*)
Tiburon* 8.250% Marin Ukiah* 8.125% Mendocino
Tierra Del Sol 8.000% San Diego Union City* 9.500% Alameda
Tierrasanta (San Diego*) 8.000% San Diego Universal City 9.000% Los Angeles
Tipton 8.000% Tulare University 8.000% Santa Barbara
Tollhouse 8.225% Fresno University Park (Irvine*) 8.000% Orange
Toluca Lake (Los Angeles*) 9.000% Los Angeles Upland* 8.000% San Bernardino
Tomales 8.250% Marin Upper Lake/ Upper Lake 7.500% Lake
Toms Place 7.500% Mono Valley
Topanga (Los Angeles*) 9.000% Los Angeles Vacaville* 7.625% Solano
Topanga Park (Los Angeles*) 9.000% Los Angeles Val Verde Park 9.000% Los Angeles
Topaz 7.500% Mono Valencia (Santa Clarita*) 9.000% Los Angeles
Torrance* 9.000% Los Angeles Valinda 9.000% Los Angeles
Town Center 8.000% Tulare Vallecito 7.500% Calaveras
Vallejo* 8.625% Solano

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(Note: ”*” next to city indicates incorporated city)

California City and County Sales and Use Tax Rates
Rates Effective 01/01/2013 through 03/31/2013

CITY TAX COUNTY CITY TAX COUNTY
Valley Center 8.000% San Diego Warner Springs 8.000% San Diego
Valley Fair 8.625% Santa Clara Wasco* 7.500% Kern
Valley Ford 8.250% Sonoma Waterford* 7.625% Stanislaus
Valley Home 7.625% Stanislaus Watsonville* 8.500% Santa Cruz
Valley Springs 7.500% Calaveras Watts 9.000% Los Angeles
Valley Village 9.000% Los Angeles Waukena 8.000% Tulare
Valyermo 9.000% Los Angeles Wawona 8.000% Mariposa
Van Nuys (Los Angeles*) 9.000% Los Angeles Weaverville 7.500% Trinity
Vandenberg A.F.B 8.000% Santa Barbara Weed* 7.500% Siskiyou
Vasquez Rocks 9.000% Los Angeles Weimar 7.500% Placer
Venice (Los Angeles*) 9.000% Los Angeles Weldon 7.500% Kern
Ventucopa 8.000% Santa Barbara Wendel 7.500% Lassen
Ventura* 7.500% Ventura Weott 7.500% Humboldt
Verdugo City (Glendale*) 9.000% Los Angeles West Covina* 9.000% Los Angeles
Vernalis 8.000% San Joaquin West Hills (Los Angeles*) 9.000% Los Angeles
Vernon* 9.000% Los Angeles West Hollywood* 9.000% Los Angeles
Veteran's Hospital 9.000% Los Angeles West Los Angeles 9.000% Los Angeles
(Los Angeles*) (Los Angeles*)
Victor 8.000% San Joaquin West Pittsburg 8.500% Contra Costa
Victorville* 8.000% San Bernardino West Point 7.500% Calaveras
Vidal 8.000% San Bernardino West Sacramento* 8.000% Yolo
View Park 9.000% Los Angeles Westchester (Los Angeles*) 9.000% Los Angeles
Villa Grande 8.250% Sonoma Westend 8.000% San Bernardino
Villa Park* 8.000% Orange Westhaven 7.500% Humboldt
Vina 7.500% Tehama Westlake (Los Angeles*) 9.000% Los Angeles
Vincent 9.000% Los Angeles Westlake Village 7.500% Ventura
Vineburg 8.250% Sonoma (Thousand Oaks*)
Vinton 7.500% Plumas Westlake Village* 9.000% Los Angeles
Virgilia 7.500% Plumas Westley 7.625% Stanislaus
Visalia* 8.250% Tulare Westminster* 8.000% Orange
Vista Park 7.500% Kern Westmorland* 8.000% Imperial
Vista* 8.500% San Diego Westport 7.625% Mendocino
Volcano 8.000% Amador Westside 7.625% Stanislaus
Volta 7.500% Merced Westwood
Wallace 7.500% Calaveras Westwood (Los Angeles*) 7.500% Lassen
Walnut Creek* 8.500% Contra Costa Wheatland* 9.000% Los Angeles
Walnut Grove 8.000% Sacramento Wheeler Ridge 8.000% Yuba
Walnut Park 9.000% Los Angeles Whiskeytown 7.500% Kern
Walnut* 9.000% Los Angeles Whispering Pines 7.500% Shasta
Warm Springs (Fremont*) 9.000% Alameda White Pines 7.500% Lake
Whitethorn 7.500% Calaveras
7.500% Humboldt

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(Note: ”*” next to city indicates incorporated city)