HomeMy WebLinkAboutBOARD STANDING COMMITTEES - 10072019 - Finance Cte Agenda Pkt
FINANCE COMMITTEE
October 7, 2019
9:00 A.M.
651 Pine Street, Room 101, Martinez
Supervisor Karen Mitchoff, Chair
Supervisor John Gioia, Vice Chair
Agenda
Items:
Items may be taken out of order based on the business of the day and preference
of the Committee
1.Introductions
2.Public comment on any item under the jurisdiction of the Committee and not on this
agenda (speakers may be limited to three minutes).
3. CONSIDER approving the Record of Action for the July 29, 2019, Finance Committee
meeting (Lisa Driscoll, County Finance Director)
4. CONSIDER accepting report on bank card service fees from the Treasurer-Tax
Collector's Office. (Brice Bins, Chief Deputy Treasurer-Tax Collector)
5. CONSIDER accepting a report related to a proposed sales tax measure and provide staff
direction on next steps (Timothy Ewell, Chief Assistant County Administrator)
6.The next meeting is currently scheduled for Monday, November 4, 2019.
7.Adjourn
The Finance Committee will provide reasonable accommodations for persons with disabilities
planning to attend Finance Committee meetings. Contact the staff person listed below at least 72
hours before the meeting.
Any disclosable public records related to an open session item on a regular meeting agenda and
distributed by the County to a majority of members of the Finance Committee less than 96 hours
prior to that meeting are available for public inspection at 651 Pine Street, 10th floor, during
normal business hours.
Public comment may be submitted via electronic mail on agenda items at least one full work day
prior to the published meeting time.
For Additional Information Contact:
Lisa Driscoll, Committee Staff
Phone (925) 335-1021, Fax (925) 646-1353
lisa.driscoll@cao.cccounty.us
FINANCE COMMITTEE 3.
Meeting Date:10/07/2019
Subject:Record of Action for July 29, 2019 Finance Committee Meeting
Submitted For: FINANCE COMMITTEE,
Department:County Administrator
Referral No.: N/A
Referral Name: Record of Action
Presenter: Lisa Driscoll, County Finance Director Contact: Lisa Driscoll (925) 335-1023
Referral History:
County Ordinance requires that each County body keep a record of its meetings. Though the
record need not be verbatim, it must accurately reflect the agenda and the discussions made in the
meetings.
Referral Update:
Attached for the Committee's consideration is the Record of Action for its July 29, 2019 meeting.
Recommendation(s)/Next Step(s):
Staff recommends approval of the Record of Action for the July 29, 2019 meeting.
Fiscal Impact (if any):
No fiscal impact.
Attachments
Draft Record of Action July 29, 2019
July 29, 2019
9:00 A.M.
651 Pine Street, Room 101, Martinez
Supervisor Karen Mitchoff, Chair
Supervisor John Gioia, Vice Chair
Agenda Items:Items may be taken out of order based on the business of the day and preference of the Committee
Present: Karen Mitchoff, Chair
John Gioia, Vice Chair
Staff Present:Lisa Driscoll, Finance Director
Eric Angstadt, CAO
Brian Balbas, Public Works
Lia Bristol, BOS District IV
Timothy Ewell, CAO
Pat Frost, EMS
Tom Geiger, County Counsel
Ramesh Kanzaria, Public Works
Gabriel Lemus, DCD
Devorah Levine, EHSD
Diana Oyler, Public Works
Jill Ray, BOS District II
Paul Reyes, CAO
Laura Strobel, CAO
Jaclyn Timmings, DCD
Attendees: Brandon Banks
Ruth Fernandez
Sue Guest
John Jones
Mariana Moore
Ali Saidi
Sean Stalbaum
1. Introductions
2. Public comment on any item under the jurisdiction of the Committee and not on this agenda (speakers may be
limited to three minutes).
There were no comments from the Public on items not on the agenda.
3. Staff recommends approval of the Record of Action for the February 25, 2019 meeting.
Minutes http://agenda.cccounty.us/frs/publish/print_minutes.cfm?seq=950&mod...
1 of 3 10/3/2019, 8:20 AM
The Record of Action for the February 25, 2019 meeting was approved as recommended.
AYE: Chair Karen Mitchoff, Vice Chair John Gioia
Passed
4. CONSIDER accepting the semi-annual Capital Projects Report.
Ramesh Kanzaria provided a brief summary of the status of current capital projects. The new parking area behind
the Martinez Detention Facility was discussed and well as the Pleasant Hill Library. The Committee had no
additional questions and accepted the report.
AYE: Chair Karen Mitchoff, Vice Chair John Gioia
Passed
5. Consider accepting Countywide Single Audit for the Fiscal Year Ending June 30, 2018 (also attached).
Lisa Driscoll informed the Committee that the Single Audit had no findings of material misstatement nor findings
regarding internal control over financial reporting. There was one finding regarding deficiency of internal control
over compliance with wage rate requirements in the Public Works Department. The department has improved its
procedures and documentation to ensure future compliance. The Committee accepted the report.
AYE: Chair Karen Mitchoff, Vice Chair John Gioia
Passed
6. CONSIDER accepting Department of Conservation and Development's change in scope recommendations for
previously awarded CDBG Project to RYSE, Inc.
Gabriel Lemus provided the report. The Committee accepted the report and directed that the recommendation be
taken to the full Board of Supervisors for approval.
AYE: Chair Karen Mitchoff, Vice Chair John Gioia
Passed
7. CONSIDER accepting Department of Conservation and Development's report regarding historical allocations of
Community Development Block Grant (CDBG) funds.
Gabriel Lemus provided the report. The Committee accepted the report and asked that the materials be kept up to
date and provided to the Committee in the future.
AYE: Chair Karen Mitchoff, Vice Chair John Gioia
Passed
8. CONSIDER accepting report of employee recognition programs.
Lisa Driscoll presented the report of employee recognition programs. Currently programs are non-
uniform and inequitable across departments. The Committee asked that a Board Order be prepared
direction that no general fund dollars be spent on employee recognition until a uniform program was
developed. Staff was directed to come back to Finance with recommendations for a countywide policy.
AYE: Chair Karen Mitchoff, Vice Chair John Gioia
Passed
9. CONSIDER report by the Director of Emergency Medical Services on EMS System Funding.
Pat Frost provided an update to the EMS System funding request. The Committee accepted her report.
Minutes http://agenda.cccounty.us/frs/publish/print_minutes.cfm?seq=950&mod...
2 of 3 10/3/2019, 8:20 AM
For Additional Information Contact:Lisa Driscoll, Committee Staff
Phone (925) 335-1021, Fax (925) 646-1353
lisa.driscoll@cao.cccounty.us
AYE: Chair Karen Mitchoff, Vice Chair John Gioia
Passed
10. Considerthe issues involved in a proposed sales tax measure; CONSIDER and provide provide staff direction on
next steps.
The Committee had a general discussion of sales tax. Timing of a future measure was discussed with November
2020 being the earliest date considered. The Committee then opened the topic up for discussion.
Public comment was heard. Comments covered the philosophy of increasing property taxes, the need for a State
law to raise caps, disputing the need for the revenue, under funded County departments/services, increasing
resources for current staff, allocating additional funds towards a safety net, the decline in sales tax revenues, the
creation of a continuum of care, $80 million being barely enough to cover status quo services, and the need for
data drivers to inform decision making.
At the conclusion of the discussion, the Committee requested that additional information be provided to the
Finance Committee related to the sales tax item: 1) information regarding the composition of parcels throughout
the County; 2) information related to parcel taxes similar to what has been provided to the Committee for a sales
tax (essentially a "Guide"); and, 3) updated information as to what a 0.5% and 0.25% sales tax would generate if
passed.
AYE: Chair Karen Mitchoff, Vice Chair John Gioia
Passed
11. The next meeting is currently scheduled for Monday, August 26, 2019.
The meeting was cancelled.
12. Adjourn
The Finance Committee will provide reasonable accommodations for persons with disabilities planning to attend Finance Committee
meetings. Contact the staff person listed below at least 72 hours before the meeting.
Any disclosable public records related to an open session item on a regular meeting agenda and distributed by the County to a majority of
members of the Finance Committee less than 96 hours prior to that meeting are available for public inspection at 651 Pine Street, 10th floor,
during normal business hours.
Public comment may be submitted via electronic mail on agenda items at least one full work day prior to the published meeting time.
Minutes http://agenda.cccounty.us/frs/publish/print_minutes.cfm?seq=950&mod...
3 of 3 10/3/2019, 8:20 AM
FINANCE COMMITTEE 4.
Meeting Date:10/07/2019
Subject:Bank Card Service Fees
Submitted For: Russell Watts, Treasurer-Tax Collector
Department:Treasurer-Tax Collector
Referral No.: 8/5/14 C.41
Referral Name: Bank Card Service Fees
Presenter: Brice Bins, Chief Deputy Treasurer-Tax
Collector
Contact: Brice Bins (925)
957-2888
Referral History:
On July 28, 2014, the Treasurer-Tax Collector's Office presented a proposal to the Finance
Committee that County Departments be permitted to enter into agreements with third-arty
services providers to charge and collect the bank card service fees associated with electronic
payments, as authorized by the Visa Government and Higher Education Program, rather than
continue to treat such fees as a departmental expense. The Finance Committee referred the
proposal to the Board of Supervisors for consideration, and the Board approved it on August 5,
2014, as Resolution No. 2014/270.
The Finance Committee requested that a report on the implementation and experiences of the new
policy be provided to the Finance Committee in 2019.
Referral Update:
Attached is the referenced report from the Treasurer-Tax Collector's Office.
Recommendation(s)/Next Step(s):
Staff recommends approval of the report.
Fiscal Impact (if any):
No fiscal impact from the report. Fiscal impact of the program is identified in the staff report.
Attachments
Credic Card Service Fee Report
REVIEW OF CREDIT CARD SERVICE FEES TAXING AND NON-TAXING AGENCIESCONTRA COSTA COUNTYFINANCE COMMITTEEOCTOBER 7, 2019
BACKGROUND•February 25, 1997 (Board Order C.109)•2006 Visa Tax Payment (PILOT) Program•2008 Visa Tax Payment Program Implementation•2012 Visa Government and Higher Education Payment Program•2014 Finance Committee Meeting•2014 Resolution 2014/270•2014 Board Order - Report on the implementation and experiences of the new policy in 2019.2
NON-TAX MERCHANT ACCOUNTS•Notification to departments with existing merchant account•Department Head Meeting •Several inquiries but only a few departments participated in the program to date.•Airport•Environmental Health*•CC Health – Vital Records•Animal Services•Department of Conservation and Development•Clerk-Recorder•Treasurer-Tax Collector3
NON-TAX MERCHANT ACCOUNTS •Animal Services•Contra Costa County Health Service Department (2003)•Central Contra Costa Sanitary District (2000)•Sheriff Department (2001)•Environmental Health* •Contra Costa County Library•Contra Costa Fire Protection District•Building Inspection (DCD)•Law Library•Clerk Recorder•Public Health –Vital Registration only•Crockett Community Pool and Recreation Center•Contra Costa County EHSD•Contra Costa County Probation Department•Alamo- Lafayette Cemetery District•Byron Brentwood-KnightsenUnion Cemetery (2002)•Airport•Emergency Medical Services4
TRANSACTION SUMMARYNON-TAX MERCHANT ACCOUNTS•Between April 2012 and March 2013 •60,678 transactions generating $9,568,000 in revenue•Fees absorbed by the departments were approximately $167,000 (~1.75%)•Between April 2018 and March 2019•61,266 transactions generating $13,011,686 in revenue•Fees absorbed by the departments were $185,448 (~1.43%)5
TRANSACTION SUMMARYNON-TAX MERCHANT ACCOUNTS6AgencyNumber of Transactions Revenues Fees Animal Services 18,576 $1,101,574.70 $23,724.20Environmental Health* 4,133 $3,298,042.13 $74,366.51Central CC Sanitary District 1,487 $2,036,636.42 $23,345.04Health Services 5,704 $915,683.13 $21,399.26County Library 16,100 $145,922.62 $5,398.54CCC Fire Protection District 1,686 $1,079,765.83 $28,202.53Crockett Community Center 776 $121,995.88 $2,013.12EHSD 3,740 $341,300.10 $3,529.86Union Cemetery District 89 $107,830.54 $2,032.73Dept. of Conservation & Development 7,227 $3,769,260.65 $0.00Emergency Medical Services 654 $80,734.00 $1,065.97Law Library 1,094 $12,940.48 $370.23Totals 61,266 $13,011,686.48 $185,447.99April 1, 2018 - March 31, 2019
NON-TAX MERCHANT ACCOUNTS•Obstacles•Online payment practicality •Website development •Software compatibilities and compliance•Unaware of the program7
TRANSACTION SUMMARYTAX COLLECTOR ACCOUNT•Between April 2012 and March 2013 •66,921 transactions •$200,201,000 in revenue•Fees (if)absorbed by the Tax Collector would amount to approximately $829,855 •Between April 2018 and March 2019•152,840 transactions •$524,111,000 in revenue•Fees (if)absorbed by the Tax Collector would amount to approximately $1,443,0008
TRANSACTION SUMMARYTAX COLLECTOR ACCOUNT•Credit Card Transactions•27,060 for $57,714,000•E-Check Transactions•122,652 for $462,657,000•Pinless Debit Transactions•3,128 for $3,740,0009
CONCLUSIONWhile several County departments have chosen to have a third-party service provider charge and collect the service fee, others have chosen to continue to absorb the fee as a departmental expense in accordance with Resolution 2014/270. The decision to use a third-party service provider to charge and collect the service fee may have negative effects on the bank card program depending on the nature of the fines, fees, goods and/or services being paid for.10
REVIEW OF CREDIT CARD SERVICE FEESTAXING AGENCIESNON-TAXING AGENCIESCONTRA COSTA COUNTYFINANCE COMMITTEEOCTOBER 7, 2019
FINANCE COMMITTEE 5.
Meeting Date:10/07/2019
Subject:Sales Tax
Submitted For: David Twa, County Administrator
Department:County Administrator
Referral No.: 5/21/2019 D.7
Referral Name: Sales Tax
Presenter: Supervisor John
Gioia
Contact: Timothy Ewell, Chief Assistant County
Administrator (925) 335-1036
Referral History:
On May 21, 2019, while considering whether to accept a report on the Contra Costa
Transportation Authority's (CCTA) development of a Transportation Expenditure Plan and
potential sales tax ballot measure, the Board of Supervisors referred to the Finance Committee the
concept of a countywide sales tax (non-transportation) measure.
On July 5, 2019, the Finance Committee met and discussed the feasibility of a sales tax measure.
County Counsel provided two attachments to supplement the discussion. The first attachment is a
document outlining the procedural steps necessary to bring a general or special sales tax measure
to the voters for approval. The second attachment discusses the limitations on the use of public
resources in relation to ballot measure campaigns for a tax. Both documents are also attached to
this agenda item for reference as attachments A and B, respectively.
Referral Update:
At the July 2019 Finance Committee meeting, staff was asked to provide several follow up
information items to the Committee at it's next regular meeting, including: 1) information
regarding the composition of parcels throughout the County, 2) County Counsel was asked to
assemble information related to parcel taxes similar to what has been provided to the Committee
for a sales tax (essentially a "Guide"), and 3) provide updated information as to what a 0.5% and
0.25% sales tax would generate if passed.
General
In California, the maximum sales, use and transactions tax rate is 9.25%. This includes a
statewide base sales and use tax rate of 7.25% and up to 2.00% for local district transaction and
use taxes. The maximum rate can be increased by special legislation, which was covered in
County Counsel's staff report at the July 2019 meeting. For this reason, details about that issue are
not being covered directly in today's update, but are available is the attachments to this agenda
packet for reference.
As additional background, as of the October 1, 2018, there were 270 transactions and use tax
districts in California. Of these, 53 are countywide and 217 are in cities. The taxes are used to
finance a variety of needs including public safety services, local hospitals, road repairs, capital
projects, and parks and recreation activities. Approximately 90% of the state's population resides
in one or more transactions and use tax districts. A statewide listing of approved transaction and
use taxes, both countywide and within city limits, is included in Attachment C.
Economics of Countywide Transaction and Use Tax
At the July 2019 meeting, the Committee requested information regarding an updated projection
of how much revenue both 0.5% and 0.25% transactions and use tax measures may generate.
Previously, an estimate of approximately $78 million had been widely circulated based on 0.5%
tax sought by the CCTA. Staff has worked in consultation with HdL Companies, the County's
sales tax consultants, to determine updated projections to assist the Committee in its discussions.
Current projections for annual revenues for a countywide transactions and use tax are:
0.5% (1/2 Cent): $93 million
0.25% (1/4 Cent): $46.5 million
Current projections for annual revenues for an unincorporated area transactions and use tax are:
0.5% (1/2 Cent): $8.32 million
0.25% (1/4 Cent): $4.16 million
Logistics
Assuming the electorate approves a new transactions and use tax throughout the County, the
County will be required to enter into a new contract with the California Department of Tax and
Fee Administration (CDTFA) (formerly the State Board of Equalization) for the administration of
the approved ordinance imposing the tax. The County already has a such a contract in place with
the CDTFA for administration current taxes, but that does no cover a new transactions and use
tax.
Specifically, two contracts are required by the state; one to set up the newly established tax and
one for ongoing administration. In addition the State will required an updated Resolution of
Confidentiality for access to the allocation data by appropriate staff within the County.
The CDTFA has a team established internally to provide assistance to entities that are
contemplating a ballot measure, including review of ordinance language and processing of the
contract documents described above. Should the Committee and ultimately the full Board of
Supervisors be interested in listing a ballot measure, it may be prudent to also direct staff to reach
out to the CDTFA to seek guidance and ensure that all proper steps are being taken early on in the
process prior to listing the measure on the ballot.
Parcel Tax vs. Sales Tax Considerations
The Committee also requested staff to provide information related to a parcel tax; specifically, the
composition of parcels throughout the County. Earlier this year, the County Administrator's
Office assembled an analysis of parcels throughout the County using data received from the
Assessor's Office in April 2019. In summary, there are 391,804 parcels in the County. A
summary of the analysis is included as Attachment D.
For illustrative purposes, to generate the same $93 million projected under a 0.5% countywide
transactions and use tax, the County would need to seek a uniform countywide parcel tax of $238
per parcel on all parcels identified in Attachment D. This would include all vacant, unbuildable,
government and other parcels.
County Counsel has included a memorandum discussing the uniformity requirements of parcel
taxes as Attachment E and will be available at today's meeting to answer questions of the
Committee.
Recommendation(s)/Next Step(s):
Consider the attached information, begin the discussion of the issues involved in a sales tax
measure, and provide staff direction on next steps.
Attachments
Attachment A - Sales Tax Measures-General, Special, Voter-Initiated, Etc.
Attachment B - Use of Public Resources in Relation to Tax Measure Campaigns
Attachment C - Detailed District Taxes, Rates and Effective Dates
Attachment D - Summary Parcel Count (Unincorporated & City), by Use Code
Attachment E - County Counsel Memorandum - Uniformity in Parcel Tax Measures, October 1 ,2019
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.
Certain cities provide addresses located within a special taxing jurisdiction.
DISTRICT SALES AND USE TAX RATES
Tax Area District Name and Acronym Rate Effective
Date End Date
Alameda County Alameda County Essential Health Care Services Transactions and Use Tax
(ACHC)0.50%07-01-2004
Alameda County Transportation Commission 2002 (ACTI)0.50%04-01-2002
Alameda County Transportation Commission Transactions and Use Tax (ACTC)0.50%04-01-2015
Bay Area Rapid Transit District (BART)0.50%04-01-1970
Alameda (City)City of Alameda Transactions and Use Tax (ALTG)0.50%04-01-2019
Albany (City)City of Albany Transactions and Use Tax (ALBG)0.50%04-01-2013
Hayward (City)City of Hayward Transactions and Use Tax (HWDG)0.50%10-01-2014
Newark (City)City of Newark Transactions and Use Tax (NEGT)0.50%04-01-2017
San Leandro (City)City of San Leandro 2015 Transactions and Use Tax (SLDG)0.50%04-01-2015
Union City (City)City of Union City Transactions and Use Tax (UCGF)0.50%04-01-2011
Amador County Amador County Fire Protection and Emergency Med. Services Transactions
and Use Tax (AMCG)0.50%04-01-2009
Butte County
Oroville (City)City of Oroville Transactions and Use Tax (OVTG)1.00%04-01-2019
Paradise (Town)Town of Paradise Temporary Transactions and Use Tax (PTTG)0.50%04-01-2015
Calaveras County
Angels Camp (City)City of Angels Camp Transactions and Use Tax (ACGT)0.50%04-01-2019
Colusa County
Williams (City)City of Williams Transactions and Use Tax (WLMS)0.50%04-01-2007
Contra Costa County Bay Area Rapid Transit District (BART)0.50%04-01-1970
Contra Costa Transportation Authority (CCTA)0.50%04-01-1989
Antioch (City)City of Antioch Increase Transactions and Use Tax (ANIT)1.00%04-01-2019
Antioch (City)City of Antioch Transactions and Use Tax (ANTG)0.50%04-01-2014 03-21-2019
Concord (City)City of Concord Transactions and Use Tax (CNCD)0.50%04-01-2011
El Cerrito (City)City of El Cerrito 2015 Transactions and Use Tax (ELCG)1.00%04-01-2015
El Cerrito (City)City of El Cerrito Street Improvements Transactions and Use Tax (ECSI)0.50%07-01-2008
Hercules (City)City of Hercules Temporary Transactions and Use Tax (HTGT)0.50%10-01-2012
Martinez (City)City of Martinez Road Maintenance and Improvement Transactions
and Use Tax (MRMS)0.50%04-01-2017
Martinez (City)City of Martinez Transactions and Use Tax (MZGT)0.50%04-01-2019
Moraga (Town)Town of Moraga Transactions and Use Tax (MGAG)1.00%04-01-2013
Orinda (City)City of Orinda Transactions and Use Tax (ORGT)0.50%04-01-2013
Pinole (City)City of Pinole 2014 Transactions and Use Tax (PNGT)0.50%04-01-2015
Pinole (City)City of Pinole Transactions and Use Tax (PNLE)0.50%04-01-2007
Pittsburg (City)City of Pittsburg Preservation of Citywide Service Temporary Transactions
and Use Tax (PPTG)0.50%10-01-2012
Pleasant Hill (City)City of Pleasant Hill Transactions and Use Tax (PLGT)0.50%04-01-2017
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
CDTFA-105 REV. 16 (7-19)
Page 2
District Taxes, Rates, and Effective Dates
Tax Area District Name and Acronym Rate Effective
Date End Date
Richmond (City)City of Richmond 2014 Transactions and Use Tax (RHMG)0.50%04-01-2015
Richmond (City)City of Richmond Transactions and Use Tax (RMGT)0.50%04-01-2005
San Pablo (City)City of San Pablo (EMS) Transactions and Use Tax (SPES)0.25%10-01-2014
San Pablo (City)City of San Pablo Transactions and Use Tax (SPGT)0.50%10-01-2012 09-30-2017
San Pablo (City)City of San Pablo Transactions and Use Tax (SPRS)0.25%10-01-2017
Del Norte County Del Norte County Fairgrounds Transactions and Use Tax (DNCF)0.25%04-01-2015
El Dorado County
Placerville (City)City of Placerville Public Safety Transactions and Use Tax (PLPS)0.25%04-01-1999
Placerville (City)City of Placerville Special Transactions and Use Tax (PLST)0.25%04-01-2011
Placerville (City)City of Placerville Special Transactions and Use Tax for Water, Sewer,
Drains, Street Facilities (PVWS)0.50%04-01-2017
South Lake Tahoe (City)City of South Lake Tahoe Transactions and Use Tax (SLTG)0.50%04-01-2005
Fresno County Fresno County Public Library Transactions and Use Tax (FCPL)0.125%04-01-1999
Fresno County Transportation Authority (FCTA)0.50%07-01-1987
Fresno County Zoo Authority (FCZA)0.10%04-01-2005
Coalinga (City)Coalinga General Transactions and Use Tax (COLG)1.00%04-01-2019
Fowler (City)City of Fowler Transactions and Use Tax (FWLG)1.00%04-01-2019
Huron (City)City of Huron Public Safety Special Transactions and Use Tax (HPST)1.00%04-01-2014
Kerman (City)City of Kerman Transactions and Use Tax (KERM)1.00%04-01-2019
Kingsburg (City)City of Kingsburg Transactions and Use Tax (KBTG)1.00%10-01-2018
Reedley (City)City of Reedley Public Safety Transactions and Use Tax (RDPS)0.50%07-01-2008
Sanger (City)City of Sanger Public Safety Transactions and Use Tax (SGPS)0.75%07-01-2008
Selma (City)City of Selma Public Safety Transactions and Use Tax (SLMA)0.50%04-01-2008
Glenn County
Orland (City)City of Orland Transactions and Use Tax (ORDG)0.50%04-01-2017
Humboldt County Humboldt County Transactions and Use Tax (HBGT)0.50%04-01-2015
Arcata (City)City of Arcata Transactions and Use Tax (ARGF)0.75%04-01-2009
Eureka (City)City of Eureka Supplemental Transactions and Use Tax (ERST)0.50%04-01-2011
Eureka (City)City of Eureka Transactions and Use Tax (ERKA)0.25%04-01-2009
Fortuna (City)City of Fortuna Police and Essential Services Transactions and Use Tax (FOGT)0.75%04-01-2017
Rio Dell (City)City of Rio Dell Transactions and Use Tax (RDGT)1.00%04-01-2015
Trinidad (City)City of Trinidad Transactions and Use Tax (TRGF)0.75%04-01-2009
Imperial County Imperial County Local Transportation Authority (IMTA)0.50%04-01-1990
Calexico (City)Calexico General Fund Transactions and Use Tax (CXGF)0.50%10-01-2010
El Centro (City)City of El Centro Transactions and Use Tax (ECTG)0.50%04-01-2017
Inyo County Inyo County Rural Counties Transactions Tax (INRC)0.50%10-01-1988
Kern County
Arvin (City)City of Arvin Transactions and Use Tax (ARVN)1.00%04-01-2009
Bakersfield (City)City of Bakersfield Safety/Vital City Services and Use Tax (BSVG)1.00%04-01-2019
CDTFA-105 REV. 16 (7-19)
Page 3
Tax Area District Name and Acronym Rate Effective
Date End Date
Delano (City)City of Delano Transactions and Use Tax (DLNO)1.00%04-01-2008
Ridgecrest (City)City of Ridgecrest Public Safety and Essential City Services Transactions
and Use Tax (RIDG)1.00%04-01-2017
Ridgecrest (City)City of Ridgecrest Temporary Transactions and Use Tax (RTGT)0.75%10-01-2012 03-31-2017
Wasco (City)City of Wasco Transactions and Use Tax (WASG)1.00%04-01-2017
Kings County
Corcoran (City)City of Corcoran Transaction and Use Tax (CRCG)1.00%10-01-2017
Lake County
Clearlake (City)City of Clearlake Public Safety Transactions and Use Tax (CLPS)0.50%07-01-1995
Clearlake (City)City of Clearlake Road Maintenance and Improvement Transactions
and Use Tax (CRMI)1.00%04-01-2017
Lakeport (City)City of Lakeport Public Safety and Essential City Services Transactions
and Use Tax (LAKG)1.00%04-01-2017
Lakeport (City)City of Lakeport Transactions and Use Tax (LPGT)0.50%04-01-2005
Los Angeles County Los Angeles County Measure H Homeless (LACH)0.25%10-01-2017
Los Angeles County Metro Transportation Authority (LAMT)0.50%07-01-2009
Los Angeles County Traffic Improvement Plan (LAMA)0.50%07-01-2017
Los Angeles County Transportation Commission (LACT)0.50%07-01-1982
Los Angeles County Transportation Commission (LATC)0.50%04-01-1991
Avalon (City)City of Avalon Municipal Hospital and Clinic Transactions and Use Tax (AMHC)0.50%10-01-2000
Burbank (City)City of Burbank Infrastructure/Comm Sers Transactions and Use Tax (BURB)0.75%04-01-2019
Commerce (City)City of Commerce Transactions and Use Tax (CMMG)0.50%04-01-2013
Compton (City)City of Compton Transactions and Use Tax (COMG)1 1.00%10-01-2016
Covina (City)City of Covina 2018 Transactions and Use Tax (COGT)0.75%04-01-2019
Cudahy (City)City of Cudahy Temporary Transactions and Use Tax (CDHG)0.75%04-01-2019
Culver City (City)City of Culver City Essential City Services Transactions and Use Tax (CLEG)0.50%04-01-2013
Culver City (City)City of Culver City Safety and Protection Transactions and Use Tax (CULG)0.25%04-01-2019
Downey (City)City of Downey Transactions and Use Tax (DWYG)0.50%04-01-2017
El Monte (City)City of El Monte Transactions and Use Tax (EMGF)0.50%04-01-2009
Glendale (City)City of Glendale Essential City Services Transactions and Use Tax (GNDG)0.75%04-01-2019
Glendora (City)City of Glendora Transactions and Use Tax (GLDA)0.75%07-01-2019
Hawthorne (City)City of Hawthorne Transactions and Use Tax (HAWG)0.75%04-01-2018
Huntington Park (City)City of Huntington Park Transactions and Use Tax (HTPG)0.75%10-01-2018
Inglewood (City)City of Inglewood Vital City Services Transactions and Use Tax (IGWD)0.50%04-01-2007
La Mirada (City)City of La Mirada Transactions and Use Tax (LMGT)1 1.00%04-01-2013 03-31-2018
La Puente (City)City of La Puente Safety and Protection Transactions and Use Tax (LUPG)0.50%04-01-2019
Lawndale (City)City of Lawndale Vital City Services Transactions and Use Tax (LAWG)0.75%04-01-2019
Long Beach (City)City of Long Beach Transactions and Use Tax (LBTG)1 1.00%01-01-2017
Lynwood (City)City of Lynwood Transactions and Use Tax (LWDG)1 1.00%04-01-2017
Pasadena (City)City of Pasadena Transactions and Use Tax (PSGD)0.75%04-01-2019
District Taxes, Rates, and Effective Dates
CDTFA-105 REV. 16 (7-19)
Page 4
District Taxes, Rates, and Effective Dates
Tax Area District Name and Acronym Rate Effective
Date End Date
Pico Rivera (City)City of Pico Rivera Transactions and Use Tax (PCRV)1 1.00%04-01-2009
Pomona (City)City of Pomona Transactions and Use Tax (PMAG)0.75%04-01-2019
San Fernando (City)City of San Fernando Temporary Transactions and Use Tax (SNFE)0.50%10-01-2013
Santa Fe Springs (City)City of Santa Fe Springs 2018 Transactions and Use Tax (SFSG)2 1.00%04-01-2019
Santa Monica (City)City of Santa Monica Transactions and Use Tax (SAMG)1.00%04-01-2017
Santa Monica (City)City of Santa Monica Transactions and Use Tax (STMA)0.50%04-01-2011 03-31-2017
South El Monte (City)City of South El Monte Vital City Services Protection Transactions
and Use Tax (SEMT)0.50%04-01-2011
South Gate (City)City of South Gate Transactions and Use Tax (SGTE)1 1.00%10-01-2008
Madera County Madera County 2006 Transportation Authority (MCTC)0.50%04-01-2007
Chowchilla (City)City of Chowchilla Public Safety Transactions and Use Tax (CHCS)1.00%04-01-2019
Madera (City)City of Madera Transactions and Use Tax (MADG)0.50%04-01-2017
Marin County Marin Parks/Open Space/Farmland Preservation Transactions
and Use Tax (MPSF)0.25%04-01-2013
Sonoma-Marin Area Rail Transit District (SMRT)0.25%04-01-2009
Transportation Authority of Marin County Transactions and Use Tax (TAMC)0.50%04-01-2005
Corte Madera (Town)Town of Corte Madera 2018 Transactions and Use Tax (CTMG)0.75%10-01-2018
Corte Madera (Town)Town of Corte Madera Transactions and Use Tax (CMGT)0.50%04-01-2014 09-30-2018
Fairfax (Town)Town of Fairfax Transactions and Use Tax (FAXG)0.75%04-01-2017
Fairfax (Town)Town of Fairfax Transactions and Use Tax (FFGT)0.50%04-01-2012 03-31-2017
Larkspur (City)City of Larkspur Essential Transactions and Use Tax (LSGT)0.75%04-01-2018
Larkspur (City)City of Larkspur Transactions and Use Tax (LKSG)0.50%04-01-2014 03-31-2018
Novato (City)City of Novato 2016 Transactions and Use Tax (NOTO)0.25%04-01-2016
San Anselmo (Town)Town of San Anselmo Transactions and Use Tax (SAGT)0.50%04-01-2014
San Rafael (City)City of San Rafael Transactions and Use Tax (SREF)0.75%04-01-2014
Sausalito (City)City of Sausalito 2014 Transactions and Use Tax (SAUG)0.50%04-01-2015
Mariposa County Mariposa County Healthcare Transactions and Use Tax (MCHC)0.50%04-01-2005
Mendocino County Mendocino County Mental Health Treatment Act Tax (MMHT)0.50%04-01-2018
Mendocino Library Special Transactions and Use Tax (MLST)0.125%04-01-2012
Fort Bragg (City)City of Fort Bragg CV Starr Center Special Transactions and Use Tax (FBSS)0.50%07-01-2012
Fort Bragg (City)City of Fort Bragg Maintain City Streets Transactions and Use Tax (FBCS)0.50%01-01-2005
Point Arena (City)City of Point Arena Transactions and Use Tax (PARS)0.50%04-01-2004
Ukiah (City)City of Ukiah Transactions and Use Tax (UKGT)0.50%10-01-2005
Ukiah (City)City of Ukiah Transactions and Use Tax (UKHG)0.50%04-01-2017
Willits (City)City of Willits Road System Transactions and Use Tax (WCRS)0.50%10-01-2003
Merced County Merced County Transportation Authority (META)0.50%04-01-2017
Atwater (City)City of Atwater Public Safety Transactions and Use Tax (ATWS)0.50%07-01-2013
Gustine (City)City of Gustine Community Enhancement to Services Transactions
and Use Tax (GSTG)0.50%04-01-2010
Los Banos (City)City of Los Banos Essential City Services Transactions and Use Tax (LSBS)0.50%04-01-2019
CDTFA-105 REV. 16 (7-19)
Page 5
District Taxes, Rates, and Effective Dates
Tax Area District Name and Acronym Rate Effective
Date End Date
Los Banos (City)City of Los Banos Public Safety Transactions and Use Tax (LBPS)0.50%04-01-2005
Merced (City)City of Merced Transactions and Use Tax (MRCD)0.50%04-01-2006
Mono County
Mammoth Lakes (Town)Town of Mammoth Lakes Parks, Recreation and Trails Transactions and Use
Tax (MLPR)0.50%10-01-2008
Monterey County Monterey-Salinas MST Special Transit District (MSTD)0.125%04-01-2015
Monterey Transportation Safety Transactions and Use Tax (MTSF)0.375%04-01-2017
Carmel-by-the-Sea (City)City of Carmel-by-the-Sea Transactions and Use Tax (CBSG)1.00%04-01-2013
Del Rey Oaks (City)City of Del Rey Oaks General Transactions and Use Tax (DROG)0.50%04-01-2015
Del Rey Oaks (City)City of Del Rey Oaks Transactions and Use Tax (DLRY)1.00%04-01-2007
Gonzales (City)City of Gonzales Quality of Life Transactions and Use Tax (GZGT)0.50%04-01-2015
Greenfield (City)City of Greenfield 2015 City Services Transactions and Use Tax (GRFD)0.75%04-01-2016
Greenfield (City)City of Greenfield Transactions and Use Tax (GFGT)1.00%10-01-2012
King City (City)City of King City General Transactions and Use Tax (KNGG)1.00%04-01-2019
King City (City)City of King City Transactions and Use Tax (KING)0.50%04-01-2015 03-31-2019
Marina (City)City of Marina New Transactions and Use Tax (MRGT)1.50%04-01-2019
Marina (City)City of Marina Transactions and Use Tax (MRNA)1.00%04-01-2011 3-31-2019
Monterey (City)City of Monterey Special Transactions and Use Tax (MTRS)1.00%04-01-2015
Pacific Grove (City)City of Pacific Grove Transactions and Use Tax (PGRV)1.00%10-01-2008
Salinas (City)City of Salinas Measure G Transactions and Use Tax (SLGT)1.00%04-01-2015
Salinas (City)City of Salinas Temporary Transactions and Use Tax (SLNS)0.50%04-01-2006
Sand City (City)City of Sand City 2015 Spec Purpose Transactions and Use Tax (SANG)1.00%04-01-2015
Seaside (City)City of Seaside 2017 Transactions and Use Tax (SEDG)0.50%10-01-2017
Seaside (City)City of Seaside Transactions and Use Tax (SEAS)1.00%07-01-2008
Soledad (City)City of Soledad Temporary Emergency Transactions and Use Tax (STEG)1.00%10-01-2012
Napa County Napa County Flood Protection Authority Tax (NCFP)0.50%07-01-1998 06-30-2018
Napa Valley Transportation Authority Transaction and Use Tax (NVTA)0.50%07-01-2018
St. Helena (City)City of St. Helena Transactions and Use Tax (SHGT)0.50%04-01-2017
Nevada County Nevada County Public Library Transactions and Use Tax (NEVL)0.25%04-01-2017
Nevada County Public Library Transactions and Use Tax (NVPL)0.125%10-01-1998 03-31-2017
Grass Valley (City)City of Grass Valley 2018 Transactions and Use Tax (GRVG)1.00%10-01-2018
Grass Valley (City)City of Grass Valley Transactions and Use Tax (GVGT)0.50%04-01-2013 09-30-2018
Nevada City (City)City of Nevada City Fire and Police Transactions and Use Tax (NVSP)0.375%04-01-2017
Nevada City (City)City of Nevada City Street Improvements Transactions and Use Tax (NVSI)0.50%04-01-2007
Nevada City (City)City of Nevada City Transactions and Use Tax (NVGT)0.375%04-01-2013 03-31-2018
Truckee (Town)Town of Truckee Trails Transactions and Use Tax (TTRS)0.25%10-01-2014
Truckee (Town)Town of Truckee Transactions and Use Tax (TRSR)0.50%10-01-1998
Orange County Orange County Local Transportation Authority (OCTA)0.50%04-01-1991
Fountain Valley (City)City of Fountain Valley Transactions and Use Tax (FVGT)1.00%04-01-2017
CDTFA-105 REV. 16 (7-19)
Page 6
District Taxes, Rates, and Effective Dates
Tax Area District Name and Acronym Rate Effective
Date End Date
Garden Grove (City)City of Garden Grove 2018 Transactions and Use Tax (GGGT)1.00%04-01-2019
La Habra (City)City of La Habra Transactions and Use Tax (LHBR)0.50%04-01-2009
La Palma (City)City of La Palma Transactions and Use Tax (LAPG)1.00%04-01-2017
Placentia (City)City of Placentia Transactions and Use Tax (PLCT)1.00%04-01-2019
Santa Ana (City)City of Santa Ana Transactions and Use Tax (SATA)1.50%04-01-2019
Seal Beach (City)City of Seal Beach Transactions and Use Tax (SEAL)1.00%04-01-2019
Stanton (City)City of Stanton Transactions and Use Tax (STGT)1.00%04-01-2015
Westminster (City)City of Westminster Transactions and Use Tax (WESG)1.00%04-01-2017
Placer County
Loomis (Town)Town of Loomis Transactions and Use Tax (LOOG)0.25%04-01-2017
Roseville (City)City of Roseville Transactions and Use Tax (ROSG)0.50%04-01-2019
Riverside County Riverside County Transportation Commission (RCTC)0.50%07-01-1989
Cathedral City (City)City of Cathedral City Transactions and Use Tax (CCGT)1.00%10-01-2010
Coachella (City)City of Coachella Transactions and Use Tax (COAC)1.00%04-01-2015
Hemet (City)City of Hemet Transactions and Use Tax (HMGT)1.00%04-01-2017
Indio (City)City of Indio Transactions and Use Tax (INGT)1.00%04-01-2017
La Quinta (City)City of La Quinta Transactions and Use Tax (LQUG)1.00%04-01-2017
Menifee (City)City of Menifee Transactions and Use Tax (MENG)1.00%04-01-2017
Murrieta (City)City of Murrieta Transactions and Use Tax (MURG)1.00%04-01-2019
Norco (City)City of Norco Transactions and Use Tax (NOGT)1.00%04-01-2019
Palm Springs (City)City of Palm Springs 2018 Transactions and Use Tax (PLSS)0.50%04-01-2018
Palm Springs (City)City of Palm Springs Transactions and Use Tax (PSGT)1.00%04-01-2012
Riverside (City)City of Riverside Transactions and Use Tax (RIVG)1.00%04-01-2017
Temecula (City)City of Temecula Transactions and Use Tax (TEMG)1.00%04-01-2017
Wildomar (City)City of Wildomar Transactions and Use Tax (WILG)1.00%04-01-2019
Sacramento County Sacramento Transportation Authority (STAT)0.50%04-01-1989
Galt (City)City of Galt Public Safety Transactions and Use Tax (GLTS)0.50%04-01-2009
Isleton (City)City of Isleton General Transactions and Use Tax (ISGT)0.50%04-01-2017
Isleton (City)City of Isleton Special Transactions and Use Tax (ISLS)0.50%10-01-2016
Ranch Cordova (City)City of Rancho Cordova Transactions and Use Tax (RHCG)0.50%04-01-2015
Sacramento (City)City of Sacramento 2018 Transactions and Use Tax (SARG)1.00%04-01-2019
Sacramento (City)City of Sacramento Transactions and Use Tax (SACG)0.50%04-01-2013 03-31-2019
San Benito County San Benito County Safety Transactions and Use Tax (SBRT)1.00%04-01-2019
Hollister (City)City of Hollister Transactions and Use Tax (HLST)1.00%04-01-2008
San Juan Bautista (City)City of San Juan Bautista Transactions and Use Tax (SJBG)0.75%04-01-2005
San Bernardino County San Bernardino County Transportation Authority (SBER)0.50%04-01-1990
Barstow (City)City of Barstow Transactions and Use Tax (BARS)1.00%04-01-2019
Montclair (City)City of Montclair Transactions and Use Tax (MTGR)0.25%04-01-2005
CDTFA-105 REV. 16 (7-19)
Page 7
District Taxes, Rates, and Effective Dates
Tax Area District Name and Acronym Rate Effective
Date End Date
San Bernardino (City)City of San Bernardino Transactions and Use Tax (SBRN)0.25%04-01-2007
Yucca Valley (Town)Town of Yucca Valley Essential Services Transactions and Use Tax (YUCG)0.50%04-01-2017
Yucca Valley (Town)Town of Yucca Valley Sewer Improvement & Assessment Transactions and
Use Tax (YCST)0.50%04-01-2017
San Diego County San Diego County Regional Transportation Commission (SDTC)0.50%04-01-1988
Chula Vista (City)City of Chula Vista 2018 Transactions and Use Tax (CLVT)0.50%10-01-2018
Chula Vista (City)City of Chula Vista Temporary Transactions and Use Tax (CVGT)0.50%04-01-2017
Del Mar (City)City of Del Mar Transactions and Use Tax (DELG)1.00%04-01-2017
El Cajon (City)City of El Cajon Service Preservation Transactions and Use Tax (ECGF)0.50%04-01-2009
La Mesa (City)City of La Mesa Transactions and Use Tax (LMSA)0.75%04-01-2009
National City (City)City of National City Transactions and Use Tax (NCGT)1.00%10-01-2006
Oceanside (City)City of Oceanside Temporary Transactions and Use Tax (OTGT)0.50%04-01-2019
Vista (City)City of Vista Transactions and Use Tax (VSTA)0.50%04-01-2007
San Francisco City and
County
Bay Area Rapid Transit District (BART)0.50%04-01-1970
San Francisco County Public Finance Authority (SFPF)0.25%10-01-1993
San Francisco County Transportation Authority (SFTA)0.50%04-01-1990
San Joaquin County San Joaquin Transportation Authority (SJTA)0.50%04-01-1991
Lathrop (City)City of Lathrop Public Safety/Essentials Services Transactions and Use Tax (LTHG)1.00%04-01-2013
Lodi (City)City of Lodi 2018 General Transactions and Use Tax (LOGT)0.50%04-01-2019
Manteca (City)City of Manteca Public Safety Transactions and Use Tax (MTPS)0.50%04-01-2007
Stockton (City)City of Stockton Public Safety Transactions and Use Tax (SPFG)0.25%04-01-2005
Stockton (City)City of Stockton Special Library and Recreation Transactions and Use Tax (SSLR)0.25%04-01-2017
Stockton (City)City of Stockton Transactions and Use Tax (STKN)0.75%04-01-2014
Tracy (City)City of Tracy Transactions and Use Tax (TRCG)0.50%04-01-2017
San Luis Obispo County
Arroyo Grande (City)City of Arroyo Grande Transactions and Use Tax (ARGD)0.50%04-01-2007
Atascadero (City)City of Atascadero Transactions and Use Tax (ATAC)0.50%04-01-2015
Grover Beach (City)City of Grover Beach Transactions and Use Tax (GRBH)0.50%04-01-2007
Morro Bay (City)City of Morro Bay Transactions and Use Tax (MRBY)0.50%04-01-2007
Paso Robles (City)City of Paso Robles Transactions and Use Tax (PRBG)0.50%04-01-2013
Pismo Beach (City)City of Pismo Beach Transactions and Use Tax (PSMO)0.50%10-01-2008
San Luis Obispo (City)City of San Luis Obispo Essential Services Transactions and Use Tax (SLOG)0.50%04-01-2007
San Mateo County San Mateo County Retail Transactions and Use Tax (SMGT)0.50%04-01-2013
San Mateo County Transit District (SMCT)0.50%07-01-1982
San Mateo County 2018 Transit District (SMTD)0.50%07-01-2019
San Mateo County Transportation Authority (SMTA)0.50%01-01-1989
Belmont (City)City of Belmont Transactions and Use Tax (BMTG)0.50%04-01-2017
Burlingame (City)City of Burlingame Essential Services Transactions and Use Tax (BUEG)0.25%04-01-2018
East Palo Alto (City)City of East Palo Alto Transactions and Use Tax (EPAG)0.50%04-01-2017
CDTFA-105 REV. 16 (7-19)
Page 8
District Taxes, Rates, and Effective Dates
Tax Area District Name and Acronym Rate Effective
Date End Date
Redwood (City)City of Redwood City Transactions and Use Tax (REDG)0.50%04-01-2019
So. San Francisco (City)So. San Francisco Fiscal Stability and Essential Services Transactions
and Use Tax (SSFR)0.50%04-01-2016
San Mateo (City)City of San Mateo Transactions and Use Tax (SMTG)0.25%04-01-2010
Santa Barbara County Santa Barbara County Local Transportation Authority (SBAB)0.50%04-01-1990
Carpinteria (City)City of Carpinteria Local Transactions and Use Tax (CARG)1.25%04-01-2019
Guadalupe (City)City of Guadalupe Transactions and Use Tax (GUAD)0.25%04-01-2015
Santa Barbara (City)City of Santa Barbara Infrastructure Services Transactions and Use Tax (SBIG)1.00%04-01-2018
Santa Maria (City)City of Santa Maria Public Safety Transactions and Use Tax (SMPG)1.00%04-01-2019
Santa Maria (City)City of Santa Maria Transactions and Use Tax (SMAG)0.25%10-01-2012 3-31-19
Santa Clara County Santa Clara County Retail Transactions and Use Tax (SCCR)0.125%04-01-2013
Santa Clara County Transit District (SCCT)0.50%10-01-1976
Santa Clara County Valley Transportation Authority (SCVT)0.50%04-01-2006
Santa Clara VTA BART Operating and Maintenance Transactions
and Use Tax (SVTB)0.125%07-01-2012
Silicon Valley Transportation Solutions Tax (Santa Clara TA) (SVTS)0.50%04-01-2017
Campbell (City)City of Campbell Vital City Services, Maintenance and Protection Transactions
and Use Tax (CMPL)0.25%04-01-2009
Los Gatos (City)City of Los Gatos Transactions and Use Tax (LGTG)0.125%04-01-2019
San Jose (City)City of San Jose Transactions and Use Tax (SJGT)0.25%10-01-2016
Santa Cruz County Santa Cruz County Public Library Transactions and Use Tax (SZPL)0.25%04-01-1997
Santa Cruz County Transportation Transactions and Use Tax (SCZT)0.50%04-01-2017
Santa Cruz County Unincorporated Area Transactions and Use Tax (SCUG)0.50%04-01-2019
Santa Cruz Metropolitan Transit District (SCMT)0.50%01-01-1979
Capitola (City)City of Capitola Permanent Retail Transactions and Use Tax (CPRG)0.25%04-01-2013
Capitola (City)City of Capitola Transactions and Use Tax (CPGT)0.25%04-01-2005
Santa Cruz (City)City of Santa Cruz 2018 Transactions and Use Tax (SCGT)0.25%10-01-2018
Santa Cruz (City)City of Santa Cruz Replacement Transactions and Use Tax (STCZ)0.50%04-01-2007
Scotts Valley (City)City of Scotts Valley Temporary Transactions and Use Tax (SVLY)0.50%04-01-2014
Watsonville (City)City of Watsonville Public Safety Transactions and Use Tax (WTPS)0.50%10-01-2014
Watsonville (City)City of Watsonville Transactions and Use Tax (WTVL)0.25%04-01-2007
Shasta County
Anderson (City)City of Anderson Transactions and Use Tax (ANDG)0.50%10-01-2014
Siskiyou County
Dunsmuir (City)City of Dunsmuir Transactions and Use Tax (DUNS)0.50%04-01-2016
Mount Shasta (City)City of Mt. Shasta Libraries Transactions and Use Tax (MTSH)0.25%10-01-2011
Yreka (City)City of Yreka Transactions and Use Tax (YRKG)0.50%04-01-2017
Weed (City)City of Weed Transactions and Use Tax (WEED)0.25%07-01-2015
Solano County Solano County Public Library Transactions and Use Tax (SLPL)0.125%10-01-1998
Benicia (City)City of Benicia Transactions and Use Tax (BNCG)1.00%04-01-2015
CDTFA-105 REV. 16 (7-19)
Page 9
District Taxes, Rates, and Effective Dates
Tax Area District Name and Acronym Rate Effective
Date End Date
Fairfield (City)City of Fairfield Transactions and Use Tax (FLDG)1.00%04-01-2013
Rio Vista (City)City of Rio Vista General Transactions and Use Tax (RVGG)0.75%04-01-2013
Suisun (City)City of Suisun Transactions and Use Tax (SUGT)1.00%04-01-2017
Vacaville (City)City of Vacaville 2017 Transactions and Use Tax (VCGT)0.75%04-01-2018
Vacaville (City)City of Vacaville Transactions and Use Tax (VACG)0.25%04-01-2013 03-31-2018
Vallejo (City)City of Vallejo Transactions and Use Tax (VJGT)1.00%04-01-2012
Sonoma County County of Sonoma Measure F (SAPD)0.25%04-01-2011
Sonoma County Library Maintenance, Restoration, Enhancement Act (SCLM)0.125%04-01-2017
Sonoma County Parks and Safety Transactions and Use Tax (SCPS)0.125%04-01-2019
Sonoma County Transportation Authority (SNTA)0.25%04-01-2005
Sonoma-Marin Area Rail Transit District (SMRT)0.25%04-01-2009
Cotati (City)City of Cotati 2014 Transactions and Use Tax (COTI)1.00%10-01-2014
Healdsburg (City)City of Healdsburg Transactions and Use Tax (HDBG)0.50%04-01-2013
Rohnert Park (City)City of Rohnert Park Transactions and Use Tax (RPGF)0.50%10-01-2010
Santa Rosa (City)City of Santa Rosa 2010 Transactions and Use Tax (SRGF)0.25%04-01-2011
Santa Rosa (City)City of Santa Rosa 2018 Transactions and Use Tax (SATG)0.25%04-01-2019
Santa Rosa (City)City of Santa Rosa Public Safety Transactions and Use Tax (SRPS)0.25%04-01-2005
Sebastopol (City)City of Sebastopol Community Transactions and Use Tax (SEBG)0.25%04-01-2005
Sebastopol (City)City of Sebastopol Increase in the Community Transactions and Use Tax (SBCGS)0.50%04-01-2013
Sonoma (City)City of Sonoma Transactions and Use Tax (SOGT)0.50%10-01-2012
Stanislaus County Stanislaus County Library Transactions and Use Tax (STCL)0.125%07-01-1995
Stanislaus Measure L Local Roads First Transportation (SLFR)0.50%04-01-2017
Ceres (City)City of Ceres Public Safety Transactions and Use Tax (CRPS)0.50%04-01-2008
Oakdale (City)City of Oakdale Transactions and Use Tax (ODGT)0.50%04-01-2012
Tehama County
Corning (City)City of Corning Transactions and Use Tax (CORG)0.50%10-01-2016
Red Bluff (City)City of Red Bluff 2014 Transactions and Use Tax (RDBF)0.25%04-01-2015
Tulare County Tulare County Transportation Authority (TCTA)0.50%04-01-2007
Dinuba (City)City of Dinuba Police and Fire Protection Transactions and Use Tax (DNBA)0.75%04-01-2006
Farmersville (City)City of Farmersville Transactions and Use Tax (FAMG)0.50%04-01-2018
Farmersville (City)City of Farmersville Transactions and Use Tax (FMGT)0.50%04-01-2005
Lindsay (City)City of Lindsay Transaction and Use Tax (LDSG)1.00%10-01-2017
Porterville (City)City of Porterville 2018 Transactions and Use Tax (PVGT)1.00%04-01-2019
Porterville (City)City of Porterville Public Safety, Police and Fire Protection Transactions and
Use Tax (PTVL)0.50%04-01-2006
Tulare (City)City of Tulare Transactions and Use Tax (TLRE)0.50%04-01-2006
Visalia (City)City of Visalia Public Safety Transactions and Use Tax (VPST)0.25%07-01-2004
Visalia (City)City of Visalia Transactions and Use Tax (VISG)0.50%04-01-2017
CDTFA-105 REV. 16 (7-19)
Page 10
District Taxes, Rates, and Effective Dates
Tax Area District Name and Acronym Rate Effective
Date End Date
Woodlake (City)City of Woodlake Transactions and Use Tax (WLKG)1.00%04-01-2018
Tuolumne County
Sonora (City)City of Sonora Transactions and Use Tax (SPFW)0.50%01-01-2005
Ventura County
Oxnard (City)City of Oxnard Vital Services Transactions and Use Tax (OXND)0.50%04-01-2009
Port Hueneme (City)City of Port Hueneme Essential Services Transactions and Use Tax (PHEG)1.00%04-01-2019
Port Hueneme (City)City of Port Hueneme Transactions and Use Tax (PTHN)0.50%04-01-2009
Santa Paula (City)City of Santa Paula Transactions and Use Tax (SPLT)1.00%04-01-2017
Ventura (City)City of Ventura Transactions and Use Tax (SBVT)0.50%04-01-2017
Yolo County
Davis (City)City of Davis Transactions and Use Tax (DVSG)1.00%10-01-2014
West Sacramento (City)City of West Sacramento 2018 Transactions and Use Tax (WSGT)0.25%04-01-2019
West Sacramento (City)City of West Sacramento Transactions and Use Tax (WSCG)0.25%04-01-2017
West Sacramento (City)City of West Sacramento Transactions and Use Tax (WSTU)0.50%04-01-2003
Woodland (City)City of Woodland Supplemental Transactions and Use Tax (WOSF)0.25%10-01-2010
Woodland (City)City of Woodland Transactions and Use Tax (WDLD)0.50%10-01-2006
Yuba County Yuba County Unincorporated Area Transactions and Use Tax (YBUA)1.00%04-01-2019
Marysville (City)City of Marysville Transactions and Use Tax (MARG)1.00%10-01-2016
Wheatland (City)City of Wheatland Transactions and Use Tax (WTLD)0.50%04-01-2011
1 The 0.25 percent tax will not be imposed in the cities of Compton, Long Beach, Lynwood, Pico Rivera, Santa Monica, and South Gate
because doing so would cause the rate in those cities to exceed the 10.25 percent maximum tax rate allowed under the law in Los Angeles
County. If and when an existing tax in one of these cities expires, the Measure H tax will be imposed in that city immediately.
2 Santa Fe Springs may exceed the maximum rate of 10.25 percent in Los Angeles County by 0.50 percent per Revenue and Taxation Code
section 7286.27.
CDTFA-105 REV. 16 (7-19)
Contra Costa County
Summary Parcel Count (Unincorporated & City), by Use Code as of April 12, 2019
Use Code Type Use Code Description Countywide
10 Vacant, Unbuildable 1,722
11 Single Family: 1 Res. On 1 Site 228,068
12 Single Family: 1 Res. On 2+ Sites 1,036
13 Single Family: 2+ Res. On 1+ Sites 2,851
14 Single Family: Other than Single Family Land 8,196
15 Misc. Improvements, 1 Site 953
16 Misc. Improvements, On 2 or more sites 21,228
17 Vacant, 1 Site (Includes PUD Sites)8,026
18 Vacant, 2 or More Sites 388
19 Single Family Res, Detached, w/ Com. Area 46,482
20 Vacant 260
21 Duplex 3,089
22 Triplex 463
23 Fourplex 1,499
24 Combinations; e.g. Single & Double 410
25 Apartments, 5-12 Units, Inclusive 950
26 Apartments, 13-24 Units, Inclusive 265
27 Apartments, 25-59 Units, Inclusive 243
28 Apartments, 60 Units or more 282
29 Attached PUD's, Cluster Homes, Co-ops, Condos 33,423
30 Vacant Land 917
31 Commercial Stores (not Supermarkets)1,966
32 Small Grocery Stores (e.g. 7-11, Quick Stop)56
33 Office Buildings 1,253
34 Medical; Dental 349
35 Service Stations; Car Washes; Bulk Plants, Mini Lube 318
36 Auto Repair 488
37 Community Facilities; Recreational; Swim Pool 107
38 Golf Courses 247
39 Bowling Alleys 7
40 Boat Harbors 192
41 Supermarkets (not in shopping centers)32
42 Shopping Centers 720
43 Financial Buildings (Ins./Title Comp., Banks)93
44 Motels, Hotels, & Mobile Home Parks 161
45 Theaters 20
46 Drive-In Restaurants (Hamburger, Taco, etc.)174
47 Restaurants (not drive-in; inside serv. only)177
48 Multiple and Commercial; Misc. Improved 208
49 Auto Agencies 118 ResidentialMultipleCommercial
Contra Costa County
Summary Parcel Count (Unincorporated & City), by Use Code as of April 12, 2019
Use Code Type Use Code Description Countywide
50 Vacant Land 703
51 Industrial Park (w/ structures)432
52 Research and Development, w/ or w/out structures 28
53 Light Industrial 749
54 Heavy Industrial 169
55 Mini-Warehouse 105
56 Misc. Imps. 162
61 Rural, Residential Improved (1A up to 10A)1,261
62 Rural, w/ or w/out Misc. Structures (1A up to 10A)717
63 Urban Acreage (10A up to 40A)296
64 Urban Acreage (40A and over)97
65 Orchards, Vineyards, Row Crops, Irrig. Past (10A up to 40A)427
66 Orchards, Vineyards, Row Crops, Irrig. Past (40A and more)111
67 Dry Farming, Farming, Grzing & Pasturing (10A up to 40A)263
68 Dry Farming, Farming, Grzing & Pasturing (40A and more)227
69 Agricultural Preserves 380
70 Intermediate Care Fac. (Rehab, Nursing)45
71 Churches 682
72 Schools & Colleges (Public or Private)518
73 Acute Care Hospitals, w/ or w/out imps 23
74 Cemeteries & Mortuaries 59
75 Fraternal & Service Orgs.; Group Homes, Shelters 63
76 Res. Care Facilities 69
77 Cultural Uses (Libraries, Museums)14
78 Parks and Playgrounds 231
79 Gov't owned, w/ or w/out Bldgs.7,025
81 Private Roads 318
82 Pipelines & Canals 30
83 State Board Assessed Parcels 291
84 Utilities, w/ or w/out bldgs. (not assessed by State Board of Equal.14
85 Public and Private Parking 430
86 Taxable Municipally-Owned Property 242
87 Cmn Area Pcls in PUD's (Open Spaces, Rec. Fac.)5,829
88 Manufactured Housing 2,223
89 Other; Split Parcels in different tax code areas 134
Total Parcel Count 391,804 Miscellaneous IndustrialLandInstitutional