County and City Sales Tax Rates

City and County Fees PDF

County Fees – Appendix 1A
County Code

County

Use Tax

SAFE
$1/ CVRA $3

Air Quality

Auto Theft/DUI $1/CVRA $3

Abandoned Vehicle
(AVA)
$1/CVRA $3

Fingerprint (FID) $1/CVRA $3

County Transportation Project Fee
$10

Date

Rate(%)

Date

Date

Amt**

Date

Date

Date

Date

01

Alameda

01/13

9.00*

11/30/88

04/05

$6

06/92

06/93

01/99

05/02/11

02

Alpine

01/13

7.50

04/06

03

Amador

01/13

8.00

10/07

$4

05/93

04

Butte

01/13

7.50

04/96

$4

10/93

08/03

05

Calaveras

01/13

7.50

08/93

06

Colusa

01/13

7.50*

04/05

$6

11/95

01/99

07

Contra Costa

01/13

8.50*

11/30/88

04/05

$6

06/94

05/92

01/99

08

Del Norte

01/13

7.50

01/94

04/09

$6

06/97

12/06

09

El Dorado

01/13

7.50*

10/31/00

10/06

$6

07/93

05/92

01/99(‡)

10

Fresno

01/13

8.225*

09/10/11

$19

07/92

07/04

01/99

11

Glenn

01/13

7.50

10/95

04/98

$4

04/04

08/99

12

Humboldt

01/13

7.50*

05/94

04/09

$6

12/91

05/92

07/99

13

Imperial

01/13

8.00*

11/92

04/05

$6

06/92

04/03

14

Inyo

01/13

8.00

01/99

15

Kern

01/13

7.50*

10/31/88

09/10/11

$6/$19

08/93

01/99

16

Kings

01/13

7.50

09/10/11

$19

12/93

06/97

11/99

17

Lake

01/13

7.50*

01/94

02/96

05/92

18

Lassen

01/13

7.50

04/10

$3

04/05

19

Los Angeles

01/13

9.00*

07/31/88

10/05

$7/$6

01/93

01/99

20

Madera

01/13

8.00

09/10/11

$19

04/93

10/05

10/06

21

Marin

04/13

8.50*

08/92

04/05

$6

04/92

05/92

01/99

05/02/11

22

Mariposa

01/13

8.00

23

Mendocino

01/13

7.625*

05/95

04/06

$6

11/93

***

12/05

24

Merced

01/13

7.50*

07/96

09/10/11

$19

07/93

07/17/10

07/06

25

Modoc

01/13

7.50

26

Mono

01/13

7.50*

10/07

01/99

27

Monterey

01/13

7.50*

12/97

04/05

$6

11/93

05/92

01/99

28

Napa

01/13

8.00

08/92

04/05

$6

11/01

06/96

07/99

29

Nevada

01/13

7.625*

04/00

$4

09/93

05/92

30

Orange

01/13

8.00*

08/31/86

04/05

$7

07/93

***

01/99

31

Placer

01/13

7.50

04/05

$6

10/07

10/07

32

Plumas

01/13

7.50

10/10

$6

11/93

10/07

33

Riverside

01/13

8.00*

03/31/87

04/05

$7/$4

12/91

06/94

01/99

34

Sacramento

01/13

8.00*

05/92

04/05

$6

12/91

05/92

01/99

35

San Benito

01/13

7.50*

05/99

04/05

$6

10/05

06/94

01/99

36

San Bernardino

01/13

8.00*

01/87

04/05

$7/$4

10/95

01/99

37

San Diego

01/13

8.00*

06/30/86

04/10

$4

07/92

***

11/02

38

San Francisco

01/13

8.75

09/93

04/05

$6

12/91

06/93

01/99

05/02/11

39

San Joaquin

01/13

8.00*

05/92

09/10/11

$19

07/92

05/02

01/99

40

San Luis Obispo

01/13

7.50*

06/97

10/05

$6

04/93

12/05

41

San Mateo***

04/13

9.00*

01/31/89

04/05

$6

08/94

***

01/99

05/02/11

42

Santa Barbara

01/13

8.00

11/30/87

04/05

$6

10/92

01/99

43

Santa Clara

04/13

8.75*

11/30/88

04/05

$6

03/93

05/92

01/99

05/02/11

44

Santa Cruz

01/13

8.25*

03/31/88

04/05

$6

11/92

05/92

01/99

45

Shasta

01/13

7.50

04/94

$3

04/94

05/92

***

46

Sierra

01/13

7.50

04/91

$2

47

Siskiyou

01/13

7.50

12/93

06/99

48

Solano

01/13

7.625

10/31/89

04/05

$6/$6

11/93

05/92

01/99

49

Sonoma

01/13

8.25*

11/30/88

04/05

$6/$6

12/92

07/95

01/99

50

Stanislaus

01/13

7.625*

9/10/11

$19

04/92

05/92

01/99

51

Sutter

01/13

7.50

01/95

10/06

$6

52

Tehama

01/13

7.50

10/09

$6

04/05

53

Trinity

01/13

7.50

04/09

$6

11/02

05/92

01/06

54

Tulare

01/13

8.00*

09/10/11

$19

11/94

05/92

12/05

55

Tuolumne

01/13

7.50*

10/05

$4

02/94

07/95

01/99

56

Ventura

01/13

7.50*

02/28/87

04/06

$6

12/91

04/03

57

Yolo

01/13

7.50*

05/92

04/05

$6

06/93

01/99

58

Yuba

01/13

7.50*

05/92

10/06

$6

07/93

05/92

60

Out of State

01/13

7.50

REVISED July 2013

All fees in this document are subject to statutory change. Although we strive to make the information as timely and complete as possible, no representation or warranty is made that the information contained in this document reflects current information.

Dates refer to the first of the month unless otherwise noted.
* Different use tax % in specified cities. See Appendix 1A–City Fees for list of specified cities.
** See Appendix 1B–Air Quality Partial Counties for air quality partial county zip codes.
*** County fee programs ended: Mendocino AVA (12/01/12), Orange AVA (07/01/11), San Diego AVA (12/01/12), San Mateo Traffic Congestion/Storm Water Pollution (01/01/13), San Mateo AVA (07/01/13), and Shasta FID (12/01/12).
‡ Suspended County Programs: Lassen AVA program and Auto Theft/DUI (both suspended for 1 year beginning 07/01/13), El Dorado FID (suspended for 1 year beginning 09/01/13).

 

City Fees — Appendix 1A
Tax percentages listed include city, county, and state use tax.
City County Rate (%) Zip Codes Date
Albany 01 9.50% 94706–07 and 94710 04/01/13
Antioch 07 9.00% 94509 and 94531 04/01/14
Arcata 12 8.25% 95521 01/01/13
Arroyo Grande 40 8.00% 93420–21 01/01/13
Arvin 15 8.50% 93203 01/01/13
Atwater 24 8.00% 95301 07/01/13
Avalon 19 9.50% 90704 01/01/13
Calexico 13 8.50% 92231–32 01/01/13
Campbell 43 9.00% 95008 04/01/13
Capitola 44 8.75% 95010 04/01/13
Carmel 27 8.50% 93921–23 04/01/13
Cathedral City 33 9.00% 92234–35 01/01/13
Ceres 50 8.125% 95307 01/01/13
City of Commerce 19 9.50% 90022–23, 90040, and 90091 04/01/13
Clearlake 17 8.00% 95422 01/01/13
Concord 07 9.00% 94518–24 and 94527 01/01/13
Corte Madera 21 9.00% 94925 and 94976 04/01/14
Cotati 49 8.75% 94927–28 and 94931 01/01/13
Culver City 19 9.50% 90230–33 04/01/13
Davis 57 8.00% 95616–18 01/01/13
Del Rey Oaks 27 8.50% 93940 01/01/13
Delano 15 8.50% 93215–16 01/01/13
Dinuba 54 8.75% 93618 01/01/13
El Cajon 37 8.50% 92022 01/01/13
9.00% 92019–21 and 92090 01/01/13
El Cerrito 07 9.50% 94530 01/01/13
El Monte 19 9.50% 91731–33 and 91735 01/01/13
Eureka 12 8.25% 95501–03 and 95534 01/01/13
Fairfax 21 9.00% 94930 and 94978 04/01/13
Fairfield 48 8.625% 94533–35 04/01/13
Farmersville 54 8.50% 93223 01/01/13
Fort Bragg 23 8.625% 95437 01/01/13
Galt 34 8.50% 95632 01/01/13
Grass Valley 29 8.125% 95945 and 95949 04/01/13
Greenfield 27 8.50% 93927 01/01/13
Grover Beach 40 8.00% 93433 01/01/13
Gustine 24 8.00% 95322 01/01/13
Half Moon Bay 41 9.50% 94019 04/01/13
Healdsburg 49 8.75% 95448 04/01/13
Hercules 07 9.00% 94547 01/01/13
Hollister 35 8.50% 95023–24 01/01/13
Huron 10 9.225% 93234 04/01/14
Inglewood 19 9.50% 90301–05 01/01/13
La Habra 30 8.50% 90631 01/01/13
La Mesa 37 8.75% 91941–42 01/01/13
La Mirada 19 10.00% 90637–39 04/01/13
Lakeport 17 8.00% 95453 01/01/13
Larkspur 21 9.00% 94904, 94939, and 94977 04/01/14
Lathrop 39 9.00% 95330 04/01/13
Los Banos 24 8.00% 93635 01/01/13
Mammoth Lakes 26 8.00% 93546 01/01/13
Manteca 39 8.50% 95336–37 01/01/13
Marina 27 8.50% 93933 01/01/13
Merced 24 8.00% 95340 and 95348 01/01/13
Montclair 36 8.25% 91763 01/01/13
Moraga 07 9.50% 94556, 94570, and 94575 04/01/13
Morro Bay 40 8.00% 93442–43 01/01/13
Mount Shasta 47 7.75% 96067 01/01/13
National City 37 9.00% 91950–51 01/01/13
Nevada City 29 8.50% 95959 04/01/13
Novato 21 9.00% 94945 and 94947–49 04/01/13
Oakdale 50 8.125% 95361 01/01/13
Orinda 07 9.00% 94563 04/01/13
Oxnard 56 8.00% 93030, 93033,and 93035–36 01/01/13
Pacific Grove 27 8.50% 93950 01/01/13
Palm Springs 33 9.00% 92262–92264 01/01/13
Paso Robles 40 8.00% 93446-47 04/01/13
Pico Rivera 33 10.00% 90601 and 90660 01/01/13
Pinole 07 9.00% 94564 01/01/13
Pismo Beach 40 8.00% 93449 01/01/13
Pittsburg 07 9.00% 94565 01/01/13
Placerville 09 8.00% 95667 01/01/13
Point Arena 23 8.125% 95468 01/01/13
Port Hueneme 56 8.00% 93041–43 01/01/13
Porterville 54 8.50% 93257 01/01/13
Reedley 10 8.725% 93654 01/01/13
Richmond 07 9.00% 94801–08, 94820, and 94850 01/01/13
Ridgecrest 15 8.25% 93555–56 01/01/13
Rio Vista 48 8.375% 94571 04/01/13
Rohnert Park 49 8.75% 94927–28 01/01/13
Sacramento 34 8.50%

94203–09, 94211, 94229–30, 94232, 94234–37, 94239–40, 94261–63, 94267–69, 94271, 94273–74, 94277–80, 94282–84, 94286, 95811–34, 95842–43, 95851–53, 95860, 95864–67, 95887, 95894, and 95899

04/01/13
Salinas 27 8.00% 93901 and 93905–08 01/01/13
San Anselmo 21 9.00% 94901, 94960, and 94979 04/01/14
San Bernardino 27 8.25% 92401, 92404–05, 92407–08, and 92410–11 01/01/13
San Fernando 19 9.50% 91340 and 91342 10/01/13
San Juan Bautista 35 8.25% 95045 01/01/13
San Leandro 01 9.25% 94577–79 01/01/13
San Luis Obispo 40 8.00% 93401 and 93405 01/01/13
San Mateo 41 9.25% 94401–04 04/01/13
San Pablo 07 9.00% 94803 and 94805–06 01/01/13
San Rafael 21 9.25% 94901, 94903, 94912–13, and 94915 04/01/14
Sand City 27 8.00% 93955 01/01/13
Sanger 10 8.975% 93657 01/01/13
Santa Cruz 44 8.75% 95060, 95062, and 95064–65 01/01/13
8.50% 95061, 95063, and 95066–67 01/01/13
Santa Maria 42 8.25% 93454–58 01/01/13
Santa Monica 19 9.50% 90401–11 01/01/13
Santa Rosa 49 8.50% 95408 01/01/13
8.75% 95401–07 and 95409 01/01/13
Scotts Valley 44 8.75% 95060 and 95066-67 04/01/14
Seaside 27 8.50% 93955 01/01/13
Sebastopol 49 9.00% 95472–73 04/01/13
Selma 10 8.725% 93662 01/01/13
Soledad 27 8.50% 93960 01/01/13
Sonoma 49 8.75% 95476 01/01/13
Sonora 55 8.00% 95370 and 95373 01/01/13
South El Monte 19 9.50% 91733 01/01/13
South Gate 19 10.0% 90280 01/01/13
South Lake Tahoe 09 8.00% 96150–52 and 96154–58 01/01/13
Stockton 39 9.00% 95201–13, 95215, 95219, 95267, 95269, and 95296–97 04/01/14
Tracy 39 8.50% 95304, 95376–78, 95385, and 95391 01/01/13
Trinidad 12 8.25% 95570 01/01/13
Truckee 29 8.125% 96160–62 01/01/13
Tulare 54 8.50% 93274 01/01/13
Ukiah 23 8.125% 95482 01/01/13
Union City 01 9.50% 94587 01/01/13
Vacaville 48 7.875% 95687–88 and 95696 04/01/13
Vallejo 48 8.625% 94503, 94589, and 94590–92 01/01/13
Visalia 54 8.25% 93277–79 and 93290–92 01/01/13
Vista 37 8.50% 92081 and 92083–85 01/01/13
Watsonville 44 8.50% 95076–77 01/01/13
West Sacramento 57 8.00% 95605 and 95691 01/01/13
Wheatland 58 8.00% 95692 01/01/13
Williams 06 8.00% 95987 01/01/13
Willits 23 8.125% 95429 and 95490 01/01/13
Woodland 57 8.25% 95695 and 95776 01/01/13

Revised April 2014)

Note: Vehicle owners living in the unincorporated area of these cities may be exempt from paying the additional use tax. They may present a letter from the city or a Statement of Facts (REG 256) indicating their residence is in the unincorporated area of the city. A BOE111 certificate of clearance from the Board of Equalization is also acceptable.