California City and County Sales and Use Tax Rates

Rates Effective 4/1/10 thru 9/30/10

City Tax County City Tax County
Acampo 8.750% San Joaquin Antioch* 9.250% Contra Costa
Acton 9.750% Los Angeles Anza 8.750% Riverside
Adelaida 8.250% San Luis Obispo Apple Valley* 8.750% San Bernardino
Adelanto* 8.750% San Bernardino Applegate 8.250% Placer
Adin 8.250% Modoc Aptos 9.000% Santa Cruz
Agoura 9.750% Los Angeles Arbuckle 8.250% Colusa
Agoura Hills* 9.750% Los Angeles Arcadia* 9.750% Los Angeles
Agua Caliente 9.000% Sonoma Arcata* 9.000% Humboldt
Agua Caliente Springs 8.750% San Diego Argus 8.750% San Bernardino
Agua Dulce 9.750% Los Angeles Arleta (Los Angeles*) 9.750% Los Angeles
Aguanga 8.750% Riverside Arlington (Riverside*) 8.750% Riverside
Ahwahnee 8.750% Madera Armona 8.250% Kings
Al Tahoe 8.250% El Dorado Army Terminal 9.750% Alameda
Alameda* 9.750% Alameda Arnold 8.250% Calaveras
Alamo 9.250% Contra Costa Aromas 8.250% Monterey
Albany* 9.750% Alameda Arrowbear Lake 8.750% San Bernardino
Alberhill Arrowhead Highlands 8.750% San Bernardino
8.750% Riverside
(Lake Elsinore*) Arroyo Grande* 8.750% San Luis Obispo
Albion 8.250% Mendocino Artesia* 9.750% Los Angeles
Alderpoint 8.250% Humboldt Artois 8.250% Glenn
Alhambra* 9.750% Los Angeles Arvin* 9.250% Kern
Aliso Viejo* 8.750% Orange Ashland 9.750% Alameda
Alleghany 8.250% Sierra Asti 9.000% Sonoma
Almaden Valley 9.250% Santa Clara Atascadero* 8.250% San Luis Obispo
Almanor 8.250% Plumas Athens 9.750% Los Angeles
Almondale 9.750% Los Angeles Atherton* 9.250% San Mateo
Alondra 9.750% Los Angeles Atwater* 8.250% Merced
Alpaugh 8.750% Tulare Atwood 8.750% Orange
Alpine 8.750% San Diego Auberry 8.975% Fresno
Alta 8.250% Placer Auburn* 8.250% Placer
Alta Loma Avalon* 10.250% Los Angeles
8.750% San Bernardino
(Rancho Cucamonga*) Avenal* 8.250% Kings
Altadena 9.750% Los Angeles Avery 8.250% Calaveras
Altaville 8.250% Calaveras Avila Beach 8.250% San Luis Obispo
Alton 8.250% Humboldt Azusa* 9.750% Los Angeles
Alturas* 8.250% Modoc Badger 8.750% Tulare
Alviso (San Jose*) 9.250% Santa Clara Bailey 9.750% Los Angeles
Amador City* 8.750% Amador Baker 8.750% San Bernardino
Amargosa Bakersfield* 8.250% Kern
8.750% Inyo
(Death Valley) Balboa
Amboy 8.750% San Bernardino 8.750% Orange
(Newport Beach*)
American Canyon* 8.750% Napa Balboa Island
Anaheim* 8.750% Orange 8.750% Orange
(Newport Beach*)
Anderson* 8.250% Shasta Balboa Park
8.750% San Diego
Angels Camp* 8.250% Calaveras (San Diego*)
Angelus Oaks 8.750% San Bernardino Baldwin Park* 9.750% Los Angeles
Angwin 8.750% Napa Ballard 8.750% Santa Barbara
Annapolis 9.000% Sonoma Ballico 8.250% Merced
Antelope 8.750% Sacramento Ballroad 8.750% Orange
Antelope Acres 9.750% Los Angeles Bangor 8.250% Butte

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

 California City and County Sales and Use Tax Rates
Rates Effective 4/1/10 thru 9/30/10
City Tax County City Tax County
Banning* 8.750% Riverside Biola 8.975% Fresno
Banta 8.750% San Joaquin Biola College
9.750% Los Angeles
Bard 8.750% Imperial (La Mirada*)
Barrington 9.750% Los Angeles Birds Landing 8.375% Solano
Barstow* 8.750% San Bernardino Bishop* 8.750% Inyo
Bartlett 8.750% Inyo Black Hawk 9.250% Contra Costa
Barton 8.975% Fresno Blairsden 8.250% Plumas
Base Line 8.750% San Bernardino Blocksburg 8.250% Humboldt
Bass Lake 8.750% Madera Bloomington 8.750% San Bernardino
Bassett 9.750% Los Angeles Blossom Hill 9.250% Santa Clara
Baxter 8.250% Placer Blossom Valley 9.250% Santa Clara
Bay Point 9.250% Contra Costa Blue Jay 8.750% San Bernardino
Bayside 8.250% Humboldt Blue Lake* 8.250% Humboldt
Baywood Park 8.250% San Luis Obispo Blythe* 8.750% Riverside
Beale A.F.B. 8.250% Yuba Bodega 9.000% Sonoma
Bear River Lake 8.750% Amador Bodega Bay 9.000% Sonoma
Bear Valley 8.250% Alpine Bodfish 8.250% Kern
Bear Valley 8.750% Mariposa Bolinas 9.000% Marin
Beaumont* 8.750% Riverside Bolsa 8.750% Orange
Beckwourth 8.250% Plumas Bombay Beach 8.750% Imperial
Bel Air Estates 9.750% Los Angeles Bonita 8.750% San Diego
Belden 8.250% Plumas Bonny Doon 9.000% Santa Cruz
Bell Gardens* 9.750% Los Angeles Bonsall 8.750% San Diego
Bell* 9.750% Los Angeles Boonville 8.250% Mendocino
Bella Vista 8.250% Shasta Boron 8.250% Kern
Bellflower* 9.750% Los Angeles Borrego Springs 8.750% San Diego
Belmont* 9.250% San Mateo Bostonia 8.750% San Diego
Belvedere* 9.000% Marin Boulder Creek 9.000% Santa Cruz
Ben Lomond 9.000% Santa Cruz Boulevard 8.750% San Diego
Benicia* 8.375% Solano Bouquet Canyon
9.750% Los Angeles
Benton 8.250% Mono (Santa Clarita*)
Berkeley* 9.750% Alameda Bowman 8.250% Placer
Bermuda Dunes 8.750% Riverside Boyes Hot Springs 9.000% Sonoma
Berry Creek 8.250% Butte Bradbury* 9.750% Los Angeles
Bethel Island 9.250% Contra Costa Bradford 9.750% Alameda
Betteravia 8.750% Santa Barbara Bradley 8.250% Monterey
Beverly Hills* 9.750% Los Angeles Branscomb 8.250% Mendocino
Bieber 8.250% Lassen Brawley* 8.750% Imperial
Big Bar 8.250% Trinity Brea* 8.750% Orange
Big Basin 9.000% Santa Cruz Brents Junction 9.750% Los Angeles
Big Bear City 8.750% San Bernardino Brentwood
9.750% Los Angeles
(Los Angeles*)
Big Bear Lake* 8.750% San Bernardino
Brentwood* 9.250% Contra Costa
Big Bend 8.250% Shasta
Briceland 8.250% Humboldt
Big Creek 8.975% Fresno
Bridgeport 8.750% Mariposa
Big Oak Flat 8.250% Tuolumne
Bridgeport 8.250% Mono
Big Pine 8.750% Inyo
Bridgeville 8.250% Humboldt
Big River 8.750% San Bernardino
Brisbane* 9.250% San Mateo
Big Sur 8.250% Monterey
Broderick
Biggs* 8.250% Butte 8.750% Yolo
(West Sacramento*)
Bijou 8.250% El Dorado
Brookdale 9.000% Santa Cruz
(Note: ”*” next to city indicates incorporated city)
 California City and County Sales and Use Tax Rates
Rates Effective 4/1/10 thru 9/30/10
City Tax County City Tax County
Brookhurst Center 8.750% Orange Campbell* 9.500% Santa Clara
Brooks 8.250% Yolo Campo 8.750% San Diego
Browns Valley 8.250% Yuba Campo Seco 8.250% Calaveras
Brownsville 8.250% Yuba Camptonville 8.250% Yuba
Bryn Mawr 8.750% San Bernardino Canby 8.250% Modoc
Bryte Canoga Annex 9.750% Los Angeles
8.750% Yolo
(West Sacramento*) Canoga Park
9.750% Los Angeles
Buellton* 8.750% Santa Barbara (Los Angeles*)
Buena Park* 8.750% Orange Cantil 8.250% Kern
Burbank* 9.750% Los Angeles Cantua Creek 8.975% Fresno
Burlingame* 9.250% San Mateo Canyon 9.250% Contra Costa
Burney 8.250% Shasta Canyon Country
9.750% Los Angeles
Burnt Ranch 8.250% Trinity (Santa Clarita*)
Burrel 8.975% Fresno Canyon Lake* 8.750% Riverside
Burson 8.250% Calaveras Canyondam 8.250% Plumas
Butte City 8.250% Glenn Capay 8.250% Yolo
Butte Meadows 8.250% Butte Capistrano Beach
8.750% Orange
Buttonwillow 8.250% Kern (Dana Point*)
Byron 9.250% Contra Costa Capitola* 9.250% Santa Cruz
Cabazon 8.750% Riverside Cardiff By The Sea
8.750% San Diego
Cabrillo 9.750% Los Angeles (Encinitas*)
Cadiz 8.750% San Bernardino Cardwell 8.975% Fresno
Calabasas Highlands 9.750% Los Angeles Carlotta 8.250% Humboldt
Calabasas Park 9.750% Los Angeles Carlsbad* 8.750% San Diego
Calabasas* 9.750% Los Angeles Carmel Rancho 8.250% Monterey
Calexico* 8.750% Imperial Carmel Valley 8.250% Monterey
Caliente 8.250% Kern Carmel* 8.250% Monterey
California City* 8.250% Kern Carmichael 8.750% Sacramento
California Hot Springs 8.750% Tulare Carnelian Bay 8.250% Placer
California Valley 8.250% San Luis Obispo Carpinteria* 8.750% Santa Barbara
Calimesa* 8.750% Riverside Carson* 9.750% Los Angeles
Calipatria* 8.750% Imperial Cartago 8.750% Inyo
Calistoga* 8.750% Napa Caruthers 8.975% Fresno
Callahan 8.250% Siskiyou Casitas Springs 8.250% Ventura
Calpella 8.250% Mendocino Casmalia 8.750% Santa Barbara
Calpine 8.250% Sierra Caspar 8.250% Mendocino
Calwa 8.975% Fresno Cassel 8.250% Shasta
Camarillo* 8.250% Ventura Castaic 9.750% Los Angeles
Cambria 8.250% San Luis Obispo Castella 8.250% Shasta
Cambrian Park 9.250% Santa Clara Castle A.F.B. 8.250% Merced
Cameron Park 8.250% El Dorado Castro Valley 9.750% Alameda
Camino 8.250% El Dorado Castroville 8.250% Monterey
Camp Beale 8.250% Yuba Cathedral City* 8.750% Riverside
Camp Connell 8.250% Calaveras Catheys Valley 8.750% Mariposa
Camp Curry 8.750% Mariposa Cayucos 8.250% San Luis Obispo
Camp Kaweah 8.750% Tulare Cazadero 9.000% Sonoma
Camp Meeker 9.000% Sonoma Cecilville 8.250% Siskiyou
Camp Nelson 8.750% Tulare Cedar 9.750% Los Angeles
Camp Pendleton 8.750% San Diego Cedar Crest 8.975% Fresno
Camp Roberts 8.250% Monterey Cedar Glen 8.750% San Bernardino
Cedar Ridge 8.375% Nevada
(Note: ”*” next to city indicates incorporated city)
 California City and County Sales and Use Tax Rates
Rates Effective 4/1/10 thru 9/30/10
City Tax County City Tax County
Cedarpines Park 8.750% San Bernardino Cohasset 8.250% Butte
Cedarville 8.250% Modoc Cole 9.750% Los Angeles
Central Valley 8.250% Shasta Coleville 8.250% Mono
Century City 9.750% Los Angeles Colfax* 8.250% Placer
Ceres* 8.875% Stanislaus College City 8.250% Colusa
Cerritos* 9.750% Los Angeles College Grove Center 8.750% San Diego
Challenge 8.250% Yuba Colma* 9.250% San Mateo
Chambers Lodge 8.250% Placer Coloma 8.250% El Dorado
Charter Oak 9.750% Los Angeles Colorado 8.750% Mariposa
Chatsworth Colton* 8.750% San Bernardino
9.750% Los Angeles
(Los Angeles*) Columbia 8.250% Tuolumne
Cherry Valley 8.750% Riverside Colusa* 8.250% Colusa
Chester 8.250% Plumas Commerce* 9.750% Los Angeles
Chicago Park 8.375% Nevada Comptche 8.250% Mendocino
Chico* 8.250% Butte Compton* 9.750% Los Angeles
Chilcoot 8.250% Plumas Concord* 9.250% Contra Costa
China Lake NWC Cool 8.250% El Dorado
8.250% Kern
(Ridgecrest*) Copperopolis 8.250% Calaveras
Chinese Camp 8.250% Tuolumne Corcoran* 8.250% Kings
Chino Hills* 8.750% San Bernardino Cornell 9.750% Los Angeles
Chino* 8.750% San Bernardino Corning* 8.250% Tehama
Chiriaco Summit 8.750% Riverside Corona Del Mar
Cholame 8.250% San Luis Obispo 8.750% Orange
(Newport Beach*)
Chowchilla* 8.750% Madera Corona* 8.750% Riverside
Chualar 8.250% Monterey Coronado* 8.750% San Diego
Chula Vista* 8.750% San Diego Corralitos 9.000% Santa Cruz
Cima 8.750% San Bernardino Corte Madera* 9.000% Marin
Citrus Heights* 8.750% Sacramento Coso Junction 8.750% Inyo
City of Commerce* 9.750% Los Angeles Costa Mesa* 8.750% Orange
City of Industry* 9.750% Los Angeles Cotati* 9.000% Sonoma
City Terrace 9.750% Los Angeles Cottonwood 8.250% Shasta
Claremont* 9.750% Los Angeles Coulterville 8.750% Mariposa
Clarksburg 8.250% Yolo Courtland 8.750% Sacramento
Clayton* 9.250% Contra Costa Covelo 8.250% Mendocino
Clear Creek 8.250% Siskiyou Covina* 9.750% Los Angeles
Clearlake Highlands 8.250% Lake Cowan Heights 8.750% Orange
Clearlake Oaks 8.250% Lake Coyote 9.250% Santa Clara
Clearlake Park Crannell 8.250% Humboldt
8.750% Lake
(Clearlake*) Crenshaw 9.750% Los Angeles
Clearlake* 8.750% Lake Crescent City* 8.250% Del Norte
Clements 8.750% San Joaquin Crescent Mills 8.250% Plumas
Clinter 8.975% Fresno Cressey 8.250% Merced
Clio 8.250% Plumas Crest Park 8.750% San Bernardino
Clipper Mills 8.250% Butte Cresta Blanca 9.750% Alameda
Cloverdale* 9.000% Sonoma Crestline 8.750% San Bernardino
Clovis* 8.975% Fresno Creston 8.250% San Luis Obispo
Coachella* 8.750% Riverside Crockett 9.250% Contra Costa
Coalinga* 8.975% Fresno Cromberg 8.250% Plumas
Coarsegold 8.750% Madera Cross Roads 8.750% San Bernardino
Cobb 8.250% Lake

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

 California City and County Sales and Use Tax Rates
Rates Effective 4/1/10 thru 9/30/10
City Tax County City Tax County
Crowley Lake Dinkey Creek 8.975% Fresno
8.250% Mono
(Mammoth Lakes*) Dinuba* 9.500% Tulare
Crows Landing 8.375% Stanislaus Discovery Bay 9.250% Contra Costa
Cucamonga Dixon* 8.375% Solano
8.750% San Bernardino
(Rancho Cucamonga*) Dobbins 8.250% Yuba
Cudahy* 9.750% Los Angeles Dogtown 9.000% Marin
Culver City* 9.750% Los Angeles Dollar Ranch 9.250% Contra Costa
Cummings 8.250% Mendocino Dorris* 8.250% Siskiyou
Cupertino* 9.250% Santa Clara Dos Palos* 8.250% Merced
Curry Village 8.750% Mariposa Dos Rios 8.250% Mendocino
Cutler 8.750% Tulare Douglas City 8.250% Trinity
Cutten 8.250% Humboldt Douglas Flat 8.250% Calaveras
Cuyama 8.750% Santa Barbara Downey* 9.750% Los Angeles
Cypress* 8.750% Orange Downieville 8.250% Sierra
Daggett 8.750% San Bernardino Doyle 8.250% Lassen
Dairy Farm 8.375% Solano Drytown 8.750% Amador
Daly City* 9.250% San Mateo Duarte* 9.750% Los Angeles
Dana Point* 8.750% Orange Dublin* 9.750% Alameda
Danville* 9.250% Contra Costa Ducor 8.750% Tulare
Dardanelle 8.250% Tuolumne Dulzura 8.750% San Diego
Darwin 8.750% Inyo Duncans Mills 9.000% Sonoma
Davenport 9.000% Santa Cruz Dunlap 8.975% Fresno
Davis Creek 8.250% Modoc Dunnigan 8.250% Yolo
Davis* (U.C. Davis Dunsmuir* 8.250% Siskiyou
8.750% Yolo
campus rate is 8.25%) Durham 8.250% Butte
Death Valley 8.750% Inyo Dutch Flat 8.250% Placer
Death Valley Junction 8.750% Inyo Eagle Mountain 8.750% Riverside
Deer Park 8.750% Napa Eagle Rock
Del Kern (Bakersfield*) 8.250% Kern 9.750% Los Angeles
(Los Angeles*)
Del Mar Heights Eagleville 8.250% Modoc
8.750% San Luis Obispo
(Morro Bay*) Earlimart 8.750% Tulare
Del Mar* 8.750% San Diego Earp 8.750% San Bernardino
Del Monte Park East Highlands
8.250% Monterey 8.750% San Bernardino
(Monterey*) (Highland*)
Del Rey 8.975% Fresno East Irvine (Irvine*) 8.750% Orange
Del Rey Oaks* 9.250% Monterey East Los Angeles 9.750% Los Angeles
Del Rosa 8.750% San Bernardino East Lynwood
Del Sur 9.750% Los Angeles 9.750% Los Angeles
(Lynwood*)
Delano* 9.250% Kern East Nicolaus 8.250% Sutter
Deleven 8.250% Colusa East Palo Alto* 9.250% San Mateo
Delhi 8.250% Merced East Porterville 8.750% Tulare
Denair 8.375% Stanislaus East Rancho
Denny 8.250% Trinity 9.750% Los Angeles
Dominguez
Descanso 8.750% San Diego East San Pedro
9.750% Los Angeles
Desert Center 8.750% Riverside (Los Angeles*)
Desert Hot Springs* 8.750% Riverside Eastgate 9.750% Los Angeles
Di Giorgio 8.250% Kern Easton 8.975% Fresno
Diablo 9.250% Contra Costa Eastside 8.750% San Bernardino
Diamond Bar* 9.750% Los Angeles Echo Lake 8.250% El Dorado
Diamond Springs 8.250% El Dorado Echo Park
9.750% Los Angeles
Dillon Beach 9.000% Marin (Los Angeles*)

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

 California City and County Sales and Use Tax Rates
Rates Effective 4/1/10 thru 9/30/10
City Tax County City Tax County
Edgemont Fairfax* 9.000% Marin
8.750% Riverside
(Moreno Valley*) Fairfield* 8.375% Solano
Edgewood 8.250% Siskiyou Fairmount 9.250% Contra Costa
Edison 8.250% Kern Fall River Mills 8.250% Shasta
Edwards 8.250% Kern Fallbrook 8.750% San Diego
Edwards A.F.B. 8.250% Kern Fallbrook Junction 8.750% San Diego
El Cajon* 9.750% San Diego Fallen Leaf 8.250% El Dorado
El Centro* 8.750% Imperial Fallon 9.000% Marin
El Cerrito* 9.750% Contra Costa Fancher 8.975% Fresno
El Dorado 8.250% El Dorado Farmersville* 9.250% Tulare
El Dorado Hills 8.250% El Dorado Farmington 8.750% San Joaquin
El Granada 9.250% San Mateo Fawnskin 8.750% San Bernardino
El Macero 8.250% Yolo Feather Falls 8.250% Butte
El Modena 8.750% Orange Fellows 8.250% Kern
El Monte* 10.250% Los Angeles Felton 9.000% Santa Cruz
El Nido 8.250% Merced Fenner 8.750% San Bernardino
El Portal 8.750% Mariposa Fernbridge (Fortuna*) 8.250% Humboldt
El Segundo* 9.750% Los Angeles Ferndale* 8.250% Humboldt
El Sobrante 9.250% Contra Costa Fiddletown 8.750% Amador
El Toro (Lake Forest*) 8.750% Orange Fields Landing 8.250% Humboldt
El Toro M.C.A.S. 8.750% Orange Fig Garden Village
8.975% Fresno
El Verano 9.000% Sonoma (Fresno*)
El Viejo 8.375% Stanislaus Fillmore* 8.250% Ventura
Eldridge 9.000% Sonoma Finley 8.250% Lake
Elizabeth Lake 9.750% Los Angeles Firebaugh* 8.975% Fresno
Elk 8.250% Mendocino Fish Camp 8.750% Mariposa
Elk Creek 8.250% Glenn Five Points 8.975% Fresno
Elk Grove* 8.750% Sacramento Flinn Springs 8.750% San Diego
Elmira 8.375% Solano Flintridge (LaCanada/
9.750% Los Angeles
Elmwood 9.750% Alameda Flintridge*)
Elverta 8.750% Sacramento Florence 9.750% Los Angeles
Emerald Hills Floriston 8.375% Nevada
9.250% San Mateo
(Redwood City*) Flournoy 8.250% Tehama
Emeryville* 9.750% Alameda Folsom* 8.750% Sacramento
Emigrant Gap 8.250% Placer Fontana* 8.750% San Bernardino
Empire 8.375% Stanislaus Foothill Ranch 8.750% Orange
Encinitas* 8.750% San Diego Forbestown 8.250% Butte
Encino (Los Angeles*) 9.750% Los Angeles Forest Falls 8.750% San Bernardino
Enterprise 8.250% Shasta Forest Glen 8.250% Trinity
Escalon* 8.750% San Joaquin Forest Knolls 9.000% Marin
Escondido* 8.750% San Diego Forest Park 9.750% Los Angeles
Esparto 8.250% Yolo Forest Ranch 8.250% Butte
Essex 8.750% San Bernardino Foresthill 8.250% Placer
Etiwanda Forestville 9.000% Sonoma
8.750% San Bernardino
(Rancho Cucamonga*) Forks of Salmon 8.250% Siskiyou
Etna* 8.250% Siskiyou Fort Bidwell 8.250% Modoc
Ettersburg 8.250% Humboldt Fort Bragg* 8.750% Mendocino
Eureka* 8.500% Humboldt Fort Dick 8.250% Del Norte
Exeter* 8.750% Tulare Fort Irwin 8.750% San Bernardino
Fair Oaks 8.750% Sacramento Fort Jones* 8.250% Siskiyou

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

 California City and County Sales and Use Tax Rates
Rates Effective 4/1/10 thru 9/30/10
City Tax County City Tax County
Fort Ord (Seaside*) 8.250% Monterey Gold River
8.750% Sacramento
Fort Seward 8.250% Humboldt (Rancho Cordova*)
Fortuna* 8.250% Humboldt Gold Run 8.250% Placer
Foster City* 9.250% San Mateo Golden Hills 8.250% Kern
Fountain Valley* 8.750% Orange Goleta* 8.750% Santa Barbara
Fowler* 8.975% Fresno Gonzales* 8.250% Monterey
Frazier Park 8.250% Kern Goodyears Bar 8.250% Sierra
Freedom 9.000% Santa Cruz Gorman 9.750% Los Angeles
Freeport 8.750% Sacramento Goshen 8.750% Tulare
Freestone 9.000% Sonoma Government Island 9.750% Alameda
Fremont* 9.750% Alameda Graeagle 8.250% Plumas
French Camp 8.750% San Joaquin Granada Hills
9.750% Los Angeles
French Gulch 8.250% Shasta (Los Angeles*)
Freshwater 8.250% Humboldt Grand Terrace* 8.750% San Bernardino
Fresno* 8.975% Fresno Granite Bay 8.250% Placer
Friant 8.975% Fresno Grass Valley* 8.375% Nevada
Friendly Valley Graton 9.000% Sonoma
9.750% Los Angeles Green Valley 9.750% Los Angeles
(Santa Clarita*)
Frontera 8.750% Riverside Green Valley Lake 8.750% San Bernardino
Fullerton* 8.750% Orange Greenacres 8.250% Kern
Fulton 9.000% Sonoma Greenbrae (Larkspur*) 9.000% Marin
Galt* 9.250% Sacramento Greenfield* 8.250% Monterey
Garberville 8.250% Humboldt Greenview 8.250% Siskiyou
Garden Grove* 8.750% Orange Greenville 8.250% Plumas
Garden Valley 8.250% El Dorado Greenwood 8.250% El Dorado
Gardena* 9.750% Los Angeles Grenada 8.250% Siskiyou
Garey 8.750% Santa Barbara Gridley* 8.250% Butte
Garnet 8.750% Riverside Grimes 8.250% Colusa
Gasquet 8.250% Del Norte Grizzly Flats 8.250% El Dorado
Gaviota 8.750% Santa Barbara Groveland 8.250% Tuolumne
Gazelle 8.250% Siskiyou Grover Beach* 8.750% San Luis Obispo
George A.F.B. 8.750% San Bernardino Guadalupe* 8.750% Santa Barbara
Georgetown 8.250% El Dorado Gualala 8.250% Mendocino
Gerber 8.250% Tehama Guasti (Ontario*) 8.750% San Bernardino
Geyserville 9.000% Sonoma Guatay 8.750% San Diego
Giant Forest 8.750% Tulare Guerneville 9.000% Sonoma
Gillman Hot Springs 8.750% Riverside Guinda 8.250% Yolo
Gilroy* 9.250% Santa Clara Gustine* 8.750% Merced
Glassell Park Hacienda Heights 9.750% Los Angeles
9.750% Los Angeles
(Los Angeles*) Halcyon 8.250% San Luis Obispo
Glen Avon 8.750% Riverside Half Moon Bay* 9.250% San Mateo
Glen Ellen 9.000% Sonoma Hamilton A.F.B.
9.000% Marin
Glenburn 8.250% Shasta (Novato*)
Glencoe 8.250% Calaveras Hamilton City 8.250% Glenn
Glendale* 9.750% Los Angeles Hanford* 8.250% Kings
Glendora* 9.750% Los Angeles Happy Camp 8.250% Siskiyou
Glenhaven 8.250% Lake Harbor City
9.750% Los Angeles
Glenn 8.250% Glenn (Los Angeles*)
Glennville 8.250% Kern Harmony 8.250% San Luis Obispo
Harris 8.250% Humboldt
Hat Creek 8.250% Shasta
(Note: ”*” next to city indicates incorporated city)
 California City and County Sales and Use Tax Rates
Rates Effective 4/1/10 thru 9/30/10
City Tax County City Tax County
Hathaway Pines 8.250% Calaveras Hope Valley
8.250% Alpine
Havasu Lake 8.750% San Bernardino (Forest Camp)
Hawaiian Gardens* 9.750% Los Angeles Hopland 8.250% Mendocino
Hawthorne* 9.750% Los Angeles Hornbrook 8.250% Siskiyou
Hayfork 8.250% Trinity Hornitos 8.750% Mariposa
Hayward* 9.750% Alameda Horse Creek 8.250% Siskiyou
Hazard 9.750% Los Angeles Horse Lake 8.250% Lassen
Healdsburg* 9.000% Sonoma Hughson* 8.375% Stanislaus
Heber 8.750% Imperial Hume 8.975% Fresno
Helena 8.250% Trinity Huntington 8.750% Orange
Helendale 8.750% San Bernardino Huntington Beach* 8.750% Orange
Helm 8.975% Fresno Huntington Lake 8.975% Fresno
Hemet* 8.750% Riverside Huntington Park* 9.750% Los Angeles
Herald 8.750% Sacramento Huron* 8.975% Fresno
Hercules* 9.250% Contra Costa Hyampom 8.250% Trinity
Herlong 8.250% Lassen Hyde Park
9.750% Los Angeles
Hermosa Beach* 9.750% Los Angeles (Los Angeles*)
Herndon 8.975% Fresno Hydesville 8.250% Humboldt
Hesperia* 8.750% San Bernardino Idria 8.250% San Benito
Heyer 9.750% Alameda Idyllwild 8.750% Riverside
Hickman 8.375% Stanislaus Ignacio (Novato*) 9.000% Marin
Hidden Hills* 9.750% Los Angeles Igo 8.250% Shasta
Highgrove 8.750% Riverside Imola (Napa*) 8.750% Napa
Highland Park Imperial Beach* 8.750% San Diego
9.750% Los Angeles Imperial* 8.750% Imperial
(Los Angeles*)
Highland* 8.750% San Bernardino Independence 8.750% Inyo
Highway City (Fresno*) 8.975% Fresno Indian Wells* 8.750% Riverside
Hillcrest (San Diego*) 8.750% San Diego Indio* 8.750% Riverside
Hillsborough* 9.250% San Mateo Industry* 9.750% Los Angeles
Hillsdale (San Mateo*) 9.500% San Mateo Inglewood* 10.250% Los Angeles
Hilmar 8.250% Merced Inverness 9.000% Marin
Hilt 8.250% Siskiyou Inyo 8.750% Inyo
Hinkley 8.750% San Bernardino Inyokern 8.250% Kern
Hobergs 8.250% Lake Ione* 8.750% Amador
Hollister* 9.250% San Benito Iowa Hill 8.250% Placer
Hollywood Irvine* 8.750% Orange
9.750% Los Angeles
(Los Angeles*) Irwindale* 9.750% Los Angeles
Holmes 8.250% Humboldt Isla Vista 8.750% Santa Barbara
Holt 8.750% San Joaquin Island Mountain 8.250% Trinity
Holtville* 8.750% Imperial Isleton* 8.750% Sacramento
Holy City 9.250% Santa Clara Ivanhoe 8.750% Tulare
Homeland 8.750% Riverside Ivanpah 8.750% San Bernardino
Homestead 8.250% Kern Jackson* 8.750% Amador
Homestead 8.750% Riverside Jacumba 8.750% San Diego
Homewood 8.250% Placer Jamacha 8.750% San Diego
Honby 9.750% Los Angeles Jamestown 8.250% Tuolumne
Honeydew 8.250% Humboldt Jamul 8.750% San Diego
Hood 8.750% Sacramento Janesville 8.250% Lassen
Hoopa 8.250% Humboldt Jenner 9.000% Sonoma
Johannesburg 8.250% Kern

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

 California City and County Sales and Use Tax Rates
Rates Effective 4/1/10 thru 9/30/10
City Tax County City Tax County
Johnsondale 8.750% Tulare La Honda 9.250% San Mateo
Johnstonville 8.250% Lassen La Jolla (San Diego*) 8.750% San Diego
Johnstown 8.750% San Diego La Mesa* 9.500% San Diego
Jolon 8.250% Monterey La Mirada* 9.750% Los Angeles
Joshua Tree 8.750% San Bernardino La Palma* 8.750% Orange
Julian 8.750% San Diego La Porte 8.250% Plumas
Junction City 8.250% Trinity La Puente* 9.750% Los Angeles
June Lake 8.250% Mono La Quinta* 8.750% Riverside
Juniper 8.250% Lassen La Selva Beach 9.000% Santa Cruz
Kagel Canyon 9.750% Los Angeles La Verne* 9.750% Los Angeles
Kaweah 8.750% Tulare La Vina 9.750% Los Angeles
Keddie 8.250% Plumas Ladera 9.250% San Mateo
Keeler 8.750% Inyo Ladera Heights 9.750% Los Angeles
Keene 8.250% Kern Ladera Ranch 8.750% Orange
Kelsey 8.250% El Dorado Lafayette* 9.250% Contra Costa
Kelseyville 8.250% Lake Laguna Beach* 8.750% Orange
Kelso 8.750% San Bernardino Laguna Hills* 8.750% Orange
Kensington 9.250% Contra Costa Laguna Niguel* 8.750% Orange
Kentfield 9.000% Marin Laguna Woods* 8.750% Orange
Kenwood 9.000% Sonoma Lagunitas 9.000% Marin
Kerman* 8.975% Fresno Lake Alpine 8.250% Alpine
Kernville 8.250% Kern Lake Arrowhead 8.750% San Bernardino
Keswick 8.250% Shasta Lake City 8.250% Modoc
Kettleman City 8.250% Kings Lake City 8.375% Nevada
Keyes 8.375% Stanislaus Lake Elsinore* 8.750% Riverside
King City* 8.250% Monterey Lake Forest* 8.750% Orange
Kings Beach 8.250% Placer Lake Hughes 9.750% Los Angeles
Kings Canyon National Lake Isabella 8.250% Kern
8.750% Tulare
Park Lake Los Angeles 9.750% Los Angeles
Kingsburg* 8.975% Fresno Lake Mary 8.250% Mono
Kinyon 8.250% Siskiyou Lake San Marcos 8.750% San Diego
Kirkwood 8.250% Alpine Lake Shastina 8.250% Siskiyou
Kit Carson 8.750% Amador Lake Sherwood 8.250% Ventura
Klamath 8.250% Del Norte Lakehead 8.250% Shasta
Klamath River 8.250% Siskiyou Lakeport* 8.750% Lake
Kneeland 8.250% Humboldt Lakeshore 8.975% Fresno
Knights Ferry 8.375% Stanislaus Lakeside 8.750% San Diego
Knights Landing 8.250% Yolo Lakeview 8.750% Riverside
Knightsen 9.250% Contra Costa Lakeview Terrace
9.750% Los Angeles
Korbel 8.250% Humboldt (Los Angeles*)
Korbel 9.000% Sonoma Lakewood* 9.750% Los Angeles
Kyburz 8.250% El Dorado Lamont 8.250% Kern
L.A. Airport Lancaster* 9.750% Los Angeles
9.750% Los Angeles
(Los Angeles*) Landers 8.750% San Bernardino
La Canada- Flintridge* 9.750% Los Angeles Landscape 9.750% Alameda
La Crescenta 9.750% Los Angeles Lang 9.750% Los Angeles
La Cresta Village 8.250% Kern Larkfield 9.000% Sonoma
La Grange 8.375% Stanislaus Larkspur* 9.000% Marin
La Habra Heights* 9.750% Los Angeles Larwin Plaza 8.375% Solano
La Habra* 9.250% Orange Lathrop* 8.750% San Joaquin

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

 California City and County Sales and Use Tax Rates
Rates Effective 4/1/10 thru 9/30/10
City Tax County City Tax County
Laton 8.975% Fresno Loma Rica 8.250% Yuba
Lawndale* 9.750% Los Angeles Lomita* 9.750% Los Angeles
Laws 8.750% Inyo Lompoc* 8.750% Santa Barbara
Laytonville 8.250% Mendocino London 8.750% Tulare
Le Grand Lone Pine 8.750% Inyo
8.250% Merced
(Also Legrand) Long Barn 8.250% Tuolumne
Lebec 8.250% Kern Long Beach* 9.750% Los Angeles
Lee Vining 8.250% Mono Longview 9.750% Los Angeles
Leggett 8.250% Mendocino Lookout 8.250% Modoc
Leisure World 8.750% Orange Loomis* 8.250% Placer
Leisure World (Seal Lorre Estates 9.250% Santa Clara
8.750% Orange
Beach*) Los Alamitos* 8.750% Orange
Lemon Grove* 8.750% San Diego Los Alamos 8.750% Santa Barbara
Lemoncove 8.750% Tulare Los Altos Hills* 9.250% Santa Clara
Lemoore* 8.250% Kings Los Altos* 9.250% Santa Clara
Lennox 9.750% Los Angeles Los Angeles* 9.750% Los Angeles
Lenwood 8.750% San Bernardino Los Banos* 8.750% Merced
Leona Valley 9.750% Los Angeles Los Gatos* 9.250% Santa Clara
Leucadia (Encinitas*) 8.750% San Diego Los Molinos 8.250% Tehama
Lewiston 8.250% Trinity Los Nietos 9.750% Los Angeles
Liberty Farms 8.375% Solano Los Olivos 8.750% Santa Barbara
Likely 8.250% Modoc Los Osos 8.250% San Luis Obispo
Lincoln Acres 8.750% San Diego Los Padres 8.250% San Luis Obispo
Lincoln Heights Los Serranos
9.750% Los Angeles 8.750% San Bernardino
(Los Angeles*) (Chino Hills*)
Lincoln Village 8.750% San Joaquin Lost Hills 8.250% Kern
Lincoln* 8.250% Placer Lost Lake 8.750% Riverside
Linda 8.250% Yuba Lotus 8.250% El Dorado
Linden 8.750% San Joaquin Lower Lake 8.250% Lake
Lindsay* 8.750% Tulare Loyalton* 8.250% Sierra
Linnell 8.750% Tulare Lucerne 8.250% Lake
Litchfield 8.250% Lassen Lucerne Valley 8.750% San Bernardino
Little Lake 8.750% Inyo Lucia 8.250% Monterey
Little Norway 8.250% El Dorado Ludlow 8.750% San Bernardino
Little Valley 8.250% Lassen Lugo 9.750% Los Angeles
Littleriver 8.250% Mendocino Lynwood* 9.750% Los Angeles
Littlerock Lytle Creek 8.750% San Bernardino
9.750% Los Angeles
(Also Little Rock) Macdoel 8.250% Siskiyou
Live Oak* 8.250% Sutter Maclay 9.750% Los Angeles
Livermore* 9.750% Alameda Mad River 8.250% Trinity
Livingston* 8.250% Merced Madeline 8.250% Lassen
Llano 9.750% Los Angeles Madera* 8.750% Madera
Loch Lomond 8.250% Lake Madison 8.250% Yolo
Locke 8.750% Sacramento Magalia 8.250% Butte
Lockeford 8.750% San Joaquin Malaga 8.975% Fresno
Lockheed 9.000% Santa Cruz Malibu* 9.750% Los Angeles
Lockwood 8.250% Monterey Mammoth Lakes* 8.750% Mono
Lodi* 8.750% San Joaquin Manhattan Beach* 9.750% Los Angeles
Loleta 8.250% Humboldt Manteca* 9.250% San Joaquin
Loma Linda* 8.750% San Bernardino Manton 8.250% Tehama
Loma Mar 9.250% San Mateo
(Note: ”*” next to city indicates incorporated city)
 California City and County Sales and Use Tax Rates
Rates Effective 4/1/10 thru 9/30/10
City Tax County City Tax County
Manzanita Lake 8.250% Shasta Mill Creek 8.250% Tehama
Mar Vista 9.750% Los Angeles Mill Valley* 9.000% Marin
Marcelina 9.750% Los Angeles Millbrae* 9.250% San Mateo
March A.F.B. 8.750% Riverside Millville 8.250% Shasta
Mare Island (Vallejo*) 8.375% Solano Milpitas* 9.250% Santa Clara
Maricopa* 8.250% Kern Mineral 8.250% Tehama
Marin City 9.000% Marin Mineral King 8.750% Tulare
Marina Del Rey 9.750% Los Angeles Mint Canyon 9.750% Los Angeles
Marina* 8.250% Monterey Mira Loma 8.750% Riverside
Marine Corps Mira Vista 9.250% Contra Costa
8.750% San Bernardino
(Twentynine Palms*) Miracle Hot Springs 8.250% Kern
Mariner 8.750% Orange Miramar (San Diego*) 8.750% San Diego
Mariposa 8.750% Mariposa Miramonte 8.975% Fresno
Markleeville 8.250% Alpine Miranda 8.250% Humboldt
Marsh Manor 9.250% San Mateo Mission Hills
9.750% Los Angeles
Marshall 9.000% Marin (Los Angeles*)
Martell 8.750% Amador Mission Viejo* 8.750% Orange
Martinez* 9.250% Contra Costa Mi-Wuk Village 8.250% Tuolumne
Marysville* 8.250% Yuba Moccasin 8.250% Tuolumne
Mather 8.250% Tuolumne Modesto* 8.375% Stanislaus
Mather 8.750% Sacramento Moffett Field 9.250% Santa Clara
Maxwell 8.250% Colusa Mojave 8.250% Kern
Maywood* 9.750% Los Angeles Mokelumne Hill 8.250% Calaveras
McArthur 8.250% Shasta Monarch Beach
8.750% Orange
McClellan 8.750% Sacramento (Dana Point*)
McCloud 8.250% Siskiyou Moneta 9.750% Los Angeles
McFarland* 8.250% Kern Mono Hot Springs 8.975% Fresno
McKinleyville 8.250% Humboldt Mono Lake 8.250% Mono
McKittrick 8.250% Kern Monolith 8.250% Kern
Mead Valley 8.750% Riverside Monrovia* 9.750% Los Angeles
Meadow Valley 8.250% Plumas Monta Vista 9.250% Santa Clara
Meadow Vista 8.250% Placer Montague* 8.250% Siskiyou
Meadowbrook 8.750% Riverside Montalvo (Ventura*) 8.250% Ventura
Mecca 8.750% Riverside Montara 9.250% San Mateo
Meeks Bay 8.250% El Dorado Montclair* 9.000% San Bernardino
Meiners Oaks 8.250% Ventura Monte Rio 9.000% Sonoma
Mendocino 8.250% Mendocino Monte Sereno* 9.250% Santa Clara
Mendota* 8.975% Fresno Montebello* 9.750% Los Angeles
Menifee* 8.750% Riverside Montecito 8.750% Santa Barbara
Menlo Park* 9.250% San Mateo Monterey Bay Academy 9.000% Santa Cruz
Mentone 8.750% San Bernardino Monterey Park* 9.750% Los Angeles
Merced* 8.750% Merced Monterey* 8.250% Monterey
Meridian 8.250% Sutter Montgomery Creek 8.250% Shasta
Mettler 8.250% Kern Montrose 9.750% Los Angeles
Meyers 8.250% El Dorado Mooney 8.750% Tulare
Middletown 8.250% Lake Moonridge 8.750% San Bernardino
Midland 8.750% Riverside Moorpark* 8.250% Ventura
Midpines 8.750% Mariposa Moraga* 9.250% Contra Costa
Midway City 8.750% Orange Moreno Valley* 8.750% Riverside
Milford 8.250% Lassen Morgan Hill* 9.250% Santa Clara

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

 California City and County Sales and Use Tax Rates
Rates Effective 4/1/10 thru 9/30/10
City Tax County City Tax County
Morongo Valley 8.750% San Bernardino Newberry Springs 8.750% San Bernardino
Morro Bay* 8.750% San Luis Obispo Newbury Park
8.250% Ventura
Morro Plaza 8.250% San Luis Obispo (Thousand Oaks*)
Moss Beach 9.250% San Mateo Newcastle 8.250% Placer
Moss Landing 8.250% Monterey Newhall (Santa
9.750% Los Angeles
Mount Hamilton 9.250% Santa Clara Clarita*)
Mount Hebron 8.250% Siskiyou Newman* 8.375% Stanislaus
Mount Hermon 9.000% Santa Cruz Newport Beach* 8.750% Orange
Mount Laguna 8.750% San Diego Nicasio 9.000% Marin
Mount Shasta* 8.250% Siskiyou Nice 8.250% Lake
Mount Wilson 9.750% Los Angeles Nicolaus 8.250% Sutter
Mountain Center 8.750% Riverside Niland 8.750% Imperial
Mountain Mesa 8.250% Kern Nipomo 8.250% San Luis Obispo
Mountain Pass 8.750% San Bernardino Nipton 8.750% San Bernardino
Mountain Ranch 8.250% Calaveras Norco* 8.750% Riverside
Mountain View* 9.250% Santa Clara Norden 8.375% Nevada
Mt. Aukum 8.250% El Dorado North Edwards 8.250% Kern
Mt. Baldy 8.750% San Bernardino North Fork 8.750% Madera
Murphys 8.250% Calaveras North Gardena 9.750% Los Angeles
Murrieta* 8.750% Riverside North Highlands 8.750% Sacramento
Muscoy 8.750% San Bernardino North Hills
9.750% Los Angeles
Myers Flat 8.250% Humboldt (Los Angeles*)
Napa* 8.750% Napa North Hollywood
9.750% Los Angeles
(Los Angeles*)
Naples 9.750% Los Angeles
North Palm Springs 8.750% Riverside
Nashville 8.250% El Dorado
North San Juan 8.375% Nevada
National City* 9.750% San Diego
North Shore 8.750% Riverside
Naval (Port Hueneme*) 8.750% Ventura
Northridge (Los
Naval (San Diego*) 8.750% San Diego 9.750% Los Angeles
Angeles*)
Naval Air Station
9.750% Alameda Norton A.F.B.
(Alameda*) 9.000% San Bernardino
(San Bernardino*)
Naval Air Station
8.750% San Diego Norwalk* 9.750% Los Angeles
(Coronado*)
Novato* 9.000% Marin
Naval Air Station
8.250% Kings Nubieber 8.250% Lassen
(Lemoore*)
Naval Hospital Nuevo 8.750% Riverside
9.750% Alameda Nyeland Acres 8.250% Ventura
(Oakland*)
Naval Hospital Oak Park 8.250% Ventura
8.750% San Diego Oak Run 8.250% Shasta
(San Diego*)
Naval Supply Center Oak View 8.250% Ventura
9.750% Alameda
(Oakland*) Oakdale* 8.375% Stanislaus
Naval Training Center Oakhurst 8.750% Madera
8.750% San Diego
(San Diego*) Oakland* 9.750% Alameda
Navarro 8.250% Mendocino Oakley* 9.250% Contra Costa
Needles* 8.750% San Bernardino Oakville 8.750% Napa
Nelson 8.250% Butte Oasis 8.750% Riverside
Nevada City* 8.875% Nevada Oban 9.750% Los Angeles
New Almaden 9.250% Santa Clara O’Brien 8.250% Shasta
New Cuyama 8.750% Santa Barbara Occidental 9.000% Sonoma
New Idria 8.250% San Benito Oceano 8.250% San Luis Obispo
Newark* 9.750% Alameda Oceanside* 8.750% San Diego
Newberry 8.750% San Bernardino Ocotillo 8.750% Imperial

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

 California City and County Sales and Use Tax Rates
Rates Effective 4/1/10 thru 9/30/10
City Tax County City Tax County
Ocotillo Wells 8.750% San Diego Palmdale* 9.750% Los Angeles
Oildale 8.250% Kern Palo Alto* 9.250% Santa Clara
Ojai* 8.250% Ventura Palo Cedro 8.250% Shasta
Olancha 8.750% Inyo Palo Verde 8.750% Imperial
Old Station 8.250% Shasta Palomar Mountain 8.750% San Diego
Olema 9.000% Marin Palos Verdes Estates* 9.750% Los Angeles
Olinda 8.250% Shasta Palos Verdes/Peninsula 9.750% Los Angeles
Olive View Panorama City
9.750% Los Angeles 9.750% Los Angeles
(Los Angeles*) (Los Angeles*)
Olivehurst 8.250% Yuba Paradise* 8.250% Butte
Olivenhain (Encinitas*) 8.750% San Diego Paramount* 9.750% Los Angeles
Olympic Valley 8.250% Placer Parker Dam 8.750% San Bernardino
Omo Ranch 8.250% El Dorado Parkfield 8.250% Monterey
O’Neals 8.750% Madera Parlier* 8.975% Fresno
Ono 8.250% Shasta Pasadena* 9.750% Los Angeles
Ontario* 8.750% San Bernardino Paskenta 8.250% Tehama
Onyx 8.250% Kern Paso Robles* 8.250% San Luis Obispo
Opal Cliffs 9.000% Santa Cruz Patterson* 8.375% Stanislaus
Orange Cove* 8.975% Fresno Patton 8.750% San Bernardino
Orange* 8.750% Orange Pauma Valley 8.750% San Diego
Orangevale 8.750% Sacramento Paynes Creek 8.250% Tehama
Orcutt 8.750% Santa Barbara Pearblossom 9.750% Los Angeles
Ordbend 8.250% Glenn Pearland 9.750% Los Angeles
Oregon House 8.250% Yuba Pebble Beach 8.250% Monterey
Orick 8.250% Humboldt Pedley 8.750% Riverside
Orinda* 9.250% Contra Costa Peninsula Village 8.250% Plumas
Orland* 8.250% Glenn Penn Valley 8.375% Nevada
Orleans 8.250% Humboldt Penngrove 9.000% Sonoma
Oro Grande 8.750% San Bernardino Penryn 8.250% Placer
Orosi 8.750% Tulare Pepperwood 8.250% Humboldt
Oroville* 8.250% Butte Permanente 9.250% Santa Clara
Otay (Chula Vista*) 8.750% San Diego Perris* 8.750% Riverside
Oxnard* 8.750% Ventura Perry (Whittier*) 9.750% Los Angeles
Pacheco 9.250% Contra Costa Pescadero 9.250% San Mateo
Pacific Grove* 9.250% Monterey Petaluma* 9.000% Sonoma
Pacific House 8.250% El Dorado Petrolia 8.250% Humboldt
Pacific Palisades Phelan 8.750% San Bernardino
9.750% Los Angeles
(Los Angeles*) Phillipsville 8.250% Humboldt
Pacifica* 9.250% San Mateo Philo 8.250% Mendocino
Pacoima Pico Rivera* 10.750% Los Angeles
9.750% Los Angeles
(Los Angeles*) Piedmont* 9.750% Alameda
Paicines 8.250% San Benito Piedra 8.975% Fresno
Pajaro 8.250% Monterey Piercy 8.250% Mendocino
Pala 8.750% San Diego Pilot Hill 8.250% El Dorado
Palermo 8.250% Butte Pine Grove 8.750% Amador
Pallett 9.750% Los Angeles Pine Valley 8.750% San Diego
Palm City 8.750% Riverside Pinecrest 8.250% Tuolumne
Palm City (San Diego*) 8.750% San Diego Pinedale (Fresno*) 8.975% Fresno
Palm Desert* 8.750% Riverside Pinetree 9.750% Los Angeles
Palm Springs* 8.750% Riverside Pinole* 9.750% Contra Costa

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

 California City and County Sales and Use Tax Rates
Rates Effective 4/1/10 thru 9/30/10
City Tax County City Tax County
Pinon Hills 8.750% San Bernardino Project City 8.250% Shasta
Pioneer 8.750% Amador Prunedale 8.250% Monterey
Pioneertown 8.750% San Bernardino Pt. Dume 9.750% Los Angeles
Piru 8.250% Ventura Pulga 8.250% Butte
Pismo Beach* 8.750% San Luis Obispo Pumpkin Center 8.250% Kern
Pittsburg* 9.250% Contra Costa Quail Valley 8.750% Riverside
Pixley 8.750% Tulare Quartz Hill 9.750% Los Angeles
Placentia* 8.750% Orange Quincy 8.250% Plumas
Placerville* 8.500% El Dorado Rackerby 8.250% Yuba
Plainview 8.750% Tulare Rail Road Flat 8.250% Calaveras
Planada 8.250% Merced Rainbow 8.750% San Diego
Plaster City 8.750% Imperial Raisin City 8.975% Fresno
Platina 8.250% Shasta Ramona 8.750% San Diego
Playa Del Rey Ranchita 8.750% San Diego
9.750% Los Angeles
(Los Angeles*) Rancho Bernardo
8.750% San Diego
Pleasant Grove 8.250% Sutter (San Diego*)
Pleasant Hill* 9.250% Contra Costa Rancho California 8.750% Riverside
Pleasanton* 9.750% Alameda Rancho Cordova* 8.750% Sacramento
Plymouth* 8.750% Amador Rancho Cucamonga* 8.750% San Bernardino
Point Arena* 8.750% Mendocino Rancho Dominguez 9.750% Los Angeles
Point Mugu 8.250% Ventura Rancho Mirage* 8.750% Riverside
Point Pittsburg Rancho Murieta 8.750% Sacramento
9.250% Contra Costa
(Pittsburg*) Rancho Palos Verdes* 9.750% Los Angeles
Point Reyes Station 9.000% Marin Rancho Park (Los
9.750% Los Angeles
Pollock Pines 8.250% El Dorado Angeles*)
Pomona* 9.750% Los Angeles Rancho Santa Fe 8.750% San Diego
Pond 8.250% Kern Rancho Santa
8.750% Orange
Pondosa 8.250% Siskiyou Margarita*
Pope Valley 8.750% Napa Randsburg 8.250% Kern
Poplar 8.750% Tulare Ravendale 8.250% Lassen
Port Costa 9.250% Contra Costa Ravenna 9.750% Los Angeles
Port Hueneme* 8.750% Ventura Raymond 8.750% Madera
Porter Ranch Red Bluff* 8.250% Tehama
9.750% Los Angeles
(Los Angeles*) Red Mountain 8.750% San Bernardino
Porterville* 9.250% Tulare Red Top 8.750% Madera
Portola Valley* 9.250% San Mateo Redcrest 8.250% Humboldt
Portola* 8.250% Plumas Redding* 8.250% Shasta
Portuguese Bend Redlands* 8.750% San Bernardino
9.750% Los Angeles
(Rancho Palos Verdes*) Redondo Beach* 9.750% Los Angeles
Posey 8.750% Tulare Redway 8.250% Humboldt
Potrero 8.750% San Diego Redwood City* 9.250% San Mateo
Potter Valley 8.250% Mendocino Redwood Estates 9.250% Santa Clara
Poway* 8.750% San Diego Redwood Valley 8.250% Mendocino
Prather 8.975% Fresno Reedley* 9.475% Fresno
Presidio Refugio Beach 8.750% Santa Barbara
9.500% San Francisco
(San Francisco*) Represa
Presidio of Monterey 8.750% Sacramento
8.250% Monterey (Folsom Prison)
(Monterey*) Requa 8.250% Del Norte
Priest Valley 8.250% Monterey Rescue 8.250% El Dorado
Princeton 8.250% Colusa Reseda (Los Angeles*) 9.750% Los Angeles
Proberta 8.250% Tehama

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

 California City and County Sales and Use Tax Rates
Rates Effective 4/1/10 thru 9/30/10
City Tax County City Tax County
Rheem Valley Ryde 8.750% Sacramento
9.250% Contra Costa
(Moraga*) Sacramento* 8.750% Sacramento
Rialto* 8.750% San Bernardino Saint Helena* 8.750% Napa
Richardson Grove 8.250% Humboldt Salida 8.375% Stanislaus
Richardson Springs 8.250% Butte Salinas* 8.750% Monterey
Richfield 8.250% Tehama Salton City 8.750% Imperial
Richgrove 8.750% Tulare Salyer 8.250% Trinity
Richmond* 9.750% Contra Costa Samoa 8.250% Humboldt
Richvale 8.250% Butte San Andreas 8.250% Calaveras
Ridgecrest* 8.250% Kern San Anselmo* 9.000% Marin
Rimforest 8.750% San Bernardino San Ardo 8.250% Monterey
Rimpau (Los Angeles*) 9.750% Los Angeles San Benito 8.250% San Benito
Rio Bravo San Bernardino* 9.000% San Bernardino
8.250% Kern
(Bakersfield*) San Bruno* 9.250% San Mateo
Rio Dell* 8.250% Humboldt San Carlos* 9.250% San Mateo
Rio Linda 8.750% Sacramento San Clemente* 8.750% Orange
Rio Nido 9.000% Sonoma San Diego* 8.750% San Diego
Rio Oso 8.250% Sutter San Dimas* 9.750% Los Angeles
Rio Vista* 8.375% Solano San Fernando* 9.750% Los Angeles
Ripley 8.750% Riverside San Francisco* 9.500% San Francisco
Ripon* 8.750% San Joaquin San Gabriel* 9.750% Los Angeles
River Pines 8.750% Amador San Geronimo 9.000% Marin
Riverbank* 8.375% Stanislaus San Gregorio 9.250% San Mateo
Riverdale 8.975% Fresno San Jacinto* 8.750% Riverside
Riverside* 8.750% Riverside San Joaquin* 8.975% Fresno
Robbins 8.250% Sutter San Jose* 9.250% Santa Clara
Rocklin* 8.250% Placer San Juan Bautista* 9.000% San Benito
Rodeo 9.250% Contra Costa San Juan Capistrano* 8.750% Orange
Rohnert Park* 9.000% Sonoma San Juan Plaza
Rohnerville 8.250% Humboldt 8.750% Orange
(San Juan Capistrano)
Rolling Hills Estates* 9.750% Los Angeles San Leandro* 9.750% Alameda
Rolling Hills* 9.750% Los Angeles San Lorenzo 9.750% Alameda
Romoland 8.750% Riverside San Lucas 8.250% Monterey
Rosamond 8.250% Kern San Luis Obispo* 8.750% San Luis Obispo
Rose Bowl (Pasadena*) 9.750% Los Angeles San Luis Rey
8.750% San Diego
Roseland 9.000% Sonoma (Oceanside*)
Rosemead* 9.750% Los Angeles San Marcos* 8.750% San Diego
Roseville* 8.250% Placer San Marino* 9.750% Los Angeles
Ross* 9.000% Marin San Martin 9.250% Santa Clara
Rossmoor 8.750% Orange San Mateo* 9.500% San Mateo
Rough and Ready 8.375% Nevada San Miguel 8.250% San Luis Obispo
Round Mountain 8.250% Shasta San Pablo* 9.250% Contra Costa
Rowland Heights 9.750% Los Angeles San Pedro
9.750% Los Angeles
Royal Oaks 8.250% Monterey (Los Angeles*)
Rubidoux 8.750% Riverside San Quentin 9.000% Marin
Ruby Valley 8.250% Humboldt San Rafael* 9.500% Marin
Rumsey 8.250% Yolo San Ramon* 9.250% Contra Costa
Running Springs 8.750% San Bernardino San Simeon 8.250% San Luis Obispo
Ruth 8.250% Trinity San Tomas 9.250% Santa Clara
Rutherford 8.750% Napa San Ysidro
8.750% San Diego
(San Diego*)
(Note: ”*” next to city indicates incorporated city)
 California City and County Sales and Use Tax Rates
Rates Effective 4/1/10 thru 9/30/10
City Tax County City Tax County
Sand City* 8.750% Monterey Sheepranch 8.250% Calaveras
Sanger* 9.725% Fresno Shell Beach
8.750% San Luis Obispo
Santa Ana* 8.750% Orange (Pismo Beach*)
Santa Barbara* 8.750% Santa Barbara Sheridan 8.250% Placer
Santa Clara* 9.250% Santa Clara Sherman Island 8.750% Sacramento
Santa Clarita* 9.750% Los Angeles Sherman Oaks
9.750% Los Angeles
Santa Cruz* 9.500% Santa Cruz (Los Angeles*)
Santa Fe Springs* 9.750% Los Angeles Sherwin Plaza 8.250% Mono
Santa Margarita 8.250% San Luis Obispo Shingle Springs 8.250% El Dorado
Santa Maria* 8.750% Santa Barbara Shingletown 8.250% Shasta
Santa Monica* 9.750% Los Angeles Shively 8.250% Humboldt
Santa Nella 8.250% Merced Shore Acres 9.250% Contra Costa
Santa Paula* 8.250% Ventura Shoshone 8.750% Inyo
Santa Rita Park 8.250% Merced Sierra City 8.250% Sierra
Santa Rosa* 9.250% Sonoma Sierra Madre* 9.750% Los Angeles
Santa Rosa Valley 8.250% Ventura Sierraville 8.250% Sierra
Santa Ynez 8.750% Santa Barbara Signal Hill* 9.750% Los Angeles
Santa Ysabel 8.750% San Diego Silver Lake 8.750% Amador
Santee* 8.750% San Diego Silverado Canyon 8.750% Orange
Saratoga* 9.250% Santa Clara Simi Valley* 8.250% Ventura
Saticoy 8.250% Ventura Sisquoc 8.750% Santa Barbara
Sattley 8.250% Sierra Sites 8.250% Colusa
Saugus Sky Valley 8.750% Riverside
9.750% Los Angeles Skyforest 8.750% San Bernardino
(Santa Clarita*)
Sausalito* 9.000% Marin Sleepy Valley 9.750% Los Angeles
Sawtelle Sloat 8.250% Plumas
9.750% Los Angeles
(Los Angeles*) Sloughhouse 8.750% Sacramento
Sawyers Bar 8.250% Siskiyou Smartsville 8.250% Yuba
Scotia 8.250% Humboldt Smith River 8.250% Del Norte
Scott Bar 8.250% Siskiyou Smithflat 8.250% El Dorado
Scotts Valley* 9.250% Santa Cruz Smoke Tree
8.750% San Bernardino
Sea Ranch 9.000% Sonoma (Palm Springs*)
Seabright 9.000% Santa Cruz Snelling 8.250% Merced
Seal Beach* 8.750% Orange Soda Springs 8.375% Nevada
Seaside* 9.250% Monterey Solana Beach* 8.750% San Diego
Sebastopol* 9.250% Sonoma Soledad* 8.250% Monterey
Seeley 8.750% Imperial Solemint 9.750% Los Angeles
Seiad Valley 8.250% Siskiyou Solvang* 8.750% Santa Barbara
Selby 9.250% Contra Costa Somerset 8.250% El Dorado
Selma* 9.475% Fresno Somes Bar 8.250% Siskiyou
Seminole Hot Springs 9.750% Los Angeles Somis 8.250% Ventura
Sepulveda Sonoma* 9.000% Sonoma
9.750% Los Angeles
(Los Angeles*) Sonora* 8.750% Tuolumne
Sequoia National Park 8.750% Tulare Soquel 9.000% Santa Cruz
Shafter* 8.250% Kern Soulsbyville 8.250% Tuolumne
Shandon 8.250% San Luis Obispo South Dos Palos 8.250% Merced
Sharpe Army Depot 8.750% San Joaquin South El Monte* 9.750% Los Angeles
Shasta 8.250% Shasta South Fork 8.250% Humboldt
Shasta Lake* 8.250% Shasta South Gate* 10.750% Los Angeles
Shaver Lake 8.975% Fresno South Laguna
8.750% Orange
(Laguna Beach*)
(Note: ”*” next to city indicates incorporated city)
 California City and County Sales and Use Tax Rates
Rates Effective 4/1/10 thru 9/30/10
City Tax County City Tax County
South Lake Tahoe* 8.750% El Dorado Sunset Beach 8.750% Orange
South Pasadena* 9.750% Los Angeles Sunset Whitney Ranch 8.250% Placer
South San Francisco* 9.250% San Mateo Surfside (Seal Beach*) 8.750% Orange
South Shore Susanville* 8.250% Lassen
9.750% Alameda
(Alameda*) Sutter 8.250% Sutter
South Whittier 9.750% Los Angeles Sutter Creek* 8.750% Amador
Spanish Flat 8.750% Napa Swall Meadows
8.750% Inyo
Spreckels 8.250% Monterey (Bishop*)
Spring Garden 8.250% Plumas Sylmar (Los Angeles*) 9.750% Los Angeles
Spring Valley 8.750% San Diego Taft* 8.250% Kern
Springville 8.750% Tulare Tagus Ranch 8.750% Tulare
Spyrock 8.250% Mendocino Tahoe City 8.250% Placer
Squaw Valley 8.975% Fresno Tahoe Paradise 8.250% El Dorado
St. Helena* 8.750% Napa Tahoe Valley 8.250% El Dorado
Standard 8.250% Tuolumne Tahoe Vista 8.250% Placer
Standish 8.250% Lassen Tahoma 8.250% Placer
Stanford 9.250% Santa Clara Talmage 8.250% Mendocino
Stanislaus 8.250% Tuolumne Tamal (San Quentin) 9.000% Marin
Stanton* 8.750% Orange Tarzana (Los Angeles*) 9.750% Los Angeles
Steele Park 8.750% Napa Taylorsville 8.250% Plumas
Stevenson Ranch 9.750% Los Angeles Tecate 8.750% San Diego
Stevinson 8.250% Merced Tecopa 8.750% Inyo
Stewarts Point 9.000% Sonoma Tehachapi* 8.250% Kern
Stinson Beach 9.000% Marin Tehama* 8.250% Tehama
Stirling City 8.250% Butte Temecula* 8.750% Riverside
Stockton* 9.000% San Joaquin Temple City* 9.750% Los Angeles
Stonyford 8.250% Colusa Templeton 8.250% San Luis Obispo
Storrie 8.250% Plumas Terminal Island
9.750% Los Angeles
Stratford 8.250% Kings (Los Angeles*)
Strathmore 8.750% Tulare Termo 8.250% Lassen
Strawberry 8.250% Tuolumne Terra Bella 8.750% Tulare
Strawberry Valley 8.250% Yuba Thermal 8.750% Riverside
Studio City Thornton 8.750% San Joaquin
9.750% Los Angeles
(Los Angeles*) Thousand Oaks* 8.250% Ventura
Sugarloaf 8.750% San Bernardino Thousand Palms 8.750% Riverside
Suisun City* 8.375% Solano Three Rivers 8.750% Tulare
Sulphur Springs 9.750% Los Angeles Tiburon* 9.000% Marin
Sultana 8.750% Tulare Tierra Del Sol 8.750% San Diego
Summerland 8.750% Santa Barbara Tierrasanta
8.750% San Diego
Summit 8.750% San Bernardino (San Diego*)
Summit City 8.250% Shasta Tipton 8.750% Tulare
Sun City 8.750% Riverside Tollhouse 8.975% Fresno
Sun Valley Toluca Lake
9.750% Los Angeles 9.750% Los Angeles
(Los Angeles*) (Los Angeles*)
Sunland Tomales 9.000% Marin
9.750% Los Angeles
(Los Angeles*) Toms Place 8.250% Mono
Sunnymead Topanga
8.750% Riverside 9.750% Los Angeles
(Moreno Valley*) (Los Angeles*)
Sunnyside 8.750% San Diego Topanga Park
9.750% Los Angeles
Sunnyvale* 9.250% Santa Clara (Los Angeles*)
Sunol 9.750% Alameda Topaz 8.250% Mono

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

 California City and County Sales and Use Tax Rates
Rates Effective 4/1/10 thru 9/30/10
City Tax County City Tax County
Torrance* 9.750% Los Angeles Valley Springs 8.250% Calaveras
Town Center 8.750% Tulare Valley Village 9.750% Los Angeles
Trabuco Canyon 8.750% Orange Valyermo 9.750% Los Angeles
Tracy* 8.750% San Joaquin Van Nuys
9.750% Los Angeles
Tranquillity 8.975% Fresno (Los Angeles*)
Traver 8.750% Tulare Vandenberg A.F.B 8.750% Santa Barbara
Travis A.F.B. Vasquez Rocks 9.750% Los Angeles
8.375% Solano
(Fairfield*) Venice (Los Angeles*) 9.750% Los Angeles
Tres Pinos 8.250% San Benito Ventucopa 8.750% Santa Barbara
Trinidad* 9.000% Humboldt Ventura* 8.250% Ventura
Trinity Center 8.250% Trinity Verdugo City
9.750% Los Angeles
Trona 8.750% San Bernardino (Glendale*)
Trowbridge 8.250% Sutter Vernalis 8.750% San Joaquin
Truckee* 8.875% Nevada Vernon* 9.750% Los Angeles
Tujunga (Los Angeles*) 9.750% Los Angeles Veteran’s Hospital
9.750% Los Angeles
Tulare* 9.250% Tulare (Los Angeles*)
Tulelake* 8.250% Siskiyou Victor 8.750% San Joaquin
Tuolumne 8.250% Tuolumne Victorville* 8.750% San Bernardino
Tuolumne Meadows 8.750% Mariposa Vidal 8.750% San Bernardino
Tupman 8.250% Kern View Park 9.750% Los Angeles
Turlock* 8.375% Stanislaus Villa Grande 9.000% Sonoma
Tustin* 8.750% Orange Villa Park* 8.750% Orange
Twain 8.250% Plumas Vina 8.250% Tehama
Twain Harte 8.250% Tuolumne Vincent 9.750% Los Angeles
Twentynine Palms* 8.750% San Bernardino Vineburg 9.000% Sonoma
Twin Bridges 8.250% El Dorado Vinton 8.250% Plumas
Twin Peaks 8.750% San Bernardino Virgilia 8.250% Plumas
Two Rock Coast Guard Visalia* 9.000% Tulare
9.000% Sonoma Vista Park 8.250% Kern
Station
U.S.Naval Postgrad Vista* 9.250% San Diego
8.250% Monterey
School (Monterey*) Volcano 8.750% Amador
Ukiah* 8.750% Mendocino Volta 8.250% Merced
Union City* 9.750% Alameda Wallace 8.250% Calaveras
Universal City 9.750% Los Angeles Walnut Creek* 9.250% Contra Costa
University 8.750% Santa Barbara Walnut Grove 8.750% Sacramento
University Park Walnut Park 9.750% Los Angeles
8.750% Orange
(Irvine*) Walnut* 9.750% Los Angeles
Upland* 8.750% San Bernardino Warm Springs
9.750% Alameda
Upper Lake/ Upper (Fremont*)
8.250% Lake
Lake Valley Warner Springs 8.750% San Diego
Vacaville* 8.375% Solano Wasco* 8.250% Kern
Val Verde Park 9.750% Los Angeles Waterford* 8.375% Stanislaus
Valencia Watsonville* 9.250% Santa Cruz
9.750% Los Angeles
(Santa Clarita*) Watts 9.750% Los Angeles
Valinda 9.750% Los Angeles Waukena 8.750% Tulare
Vallecito 8.250% Calaveras Wawona 8.750% Mariposa
Vallejo* 8.375% Solano Weaverville 8.250% Trinity
Valley Center 8.750% San Diego Weed* 8.250% Siskiyou
Valley Fair 9.250% Santa Clara Weimar 8.250% Placer
Valley Ford 9.000% Sonoma Weldon 8.250% Kern
Valley Home 8.375% Stanislaus Wendel 8.250% Lassen
(Note: ”*” next to city indicates incorporated city)
 California City and County Sales and Use Tax Rates
Rates Effective 4/1/10 thru 9/30/10
City Tax County City Tax County
Weott 8.250% Humboldt Windsor Hills 9.750% Los Angeles
West Covina* 9.750% Los Angeles Windsor* 9.000% Sonoma
West Hills Winnetka
9.750% Los Angeles 9.750% Los Angeles
(Los Angeles*) (Los Angeles*)
West Hollywood* 9.750% Los Angeles Winterhaven 8.750% Imperial
West Los Angeles Winters* 8.250% Yolo
9.750% Los Angeles
(Los Angeles*) Winton 8.250% Merced
West Pittsburg 9.250% Contra Costa Wishon 8.750% Madera
West Point 8.250% Calaveras Witter Springs 8.250% Lake
West Sacramento* 8.750% Yolo Wofford Heights 8.250% Kern
Westchester Woodacre 9.000% Marin
9.750% Los Angeles
(Los Angeles*) Woodbridge 8.750% San Joaquin
Westend 8.750% San Bernardino Woodfords 8.250% Alpine
Westhaven 8.250% Humboldt Woodlake* 8.750% Tulare
Westlake Woodland* 8.750% Yolo
9.750% Los Angeles
(Los Angeles*)
Woodland Hills
Westlake Village 9.750% Los Angeles
8.250% Ventura (Los Angeles*)
(Thousand Oaks*)
Woodleaf 8.250% Yuba
Westlake Village* 9.750% Los Angeles
Woodside* 9.250% San Mateo
Westley 8.375% Stanislaus
Woodville 8.750% Tulare
Westminster* 8.750% Orange
Woody 8.250% Kern
Westmorland* 8.750% Imperial
Wrightwood 8.750% San Bernardino
Westport 8.250% Mendocino
Yankee Hill 8.250% Butte
Westside 8.375% Stanislaus
Yermo 8.750% San Bernardino
Westwood 8.250% Lassen
Yettem 8.750% Tulare
Westwood
9.750% Los Angeles Yolo 8.250% Yolo
(Los Angeles*)
Yorba Linda* 8.750% Orange
Wheatland* 8.250% Yuba
Yorkville 8.250% Mendocino
Wheeler Ridge 8.250% Kern
Yosemite Lodge 8.750% Mariposa
Whiskeytown 8.250% Shasta
Yosemite National Park 8.750% Mariposa
Whispering Pines 8.250% Lake
Yountville* 8.750% Napa
White Pines 8.250% Calaveras
Yreka* 8.250% Siskiyou
Whitethorn 8.250% Humboldt
Yuba City* 8.250% Sutter
Whitewater 8.750% Riverside
Yucaipa* 8.750% San Bernardino
Whitlow 8.250% Humboldt
Yucca Valley* 8.750% San Bernardino
Whitmore 8.250% Shasta
Zamora 8.250% Yolo
Whittier* 9.750% Los Angeles
Zenia 8.250% Trinity
Wildomar* 8.750% Riverside
Wildwood 8.250% Shasta
Williams* 8.750% Colusa
Willits* 8.750% Mendocino
Willow Creek 8.250% Humboldt
Willow Ranch 8.250% Modoc
Willowbrook 9.750% Los Angeles
Willows* 8.250% Glenn
Wilmington
9.750% Los Angeles
(Los Angeles*)
Wilseyville 8.250% Calaveras
Wilsona Gardens 9.750% Los Angeles
Wilton 8.750% Sacramento
Winchester 8.750% Riverside

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