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City and County Sales and Use Tax Rates Rates Effective 07/01/2019 Through 12/31/2019

City and County Sales and Use Tax Rates Rates Effective 07/01/2019 Through 12/31/2019

California City and County Sales and Use Tax Rates Rates Effective 07/01/2019 through 12/31/2019

City Rate County City Rate County Acampo 7.750% San Joaquin American Canyon* 7.750% Napa Acton 9.500% Los Angeles Anaheim* 7.750% Orange Adelaida 7.250% San Luis Obispo Anderson* 7.750% Shasta Adelanto* 7.750% San Bernardino Angels Camp* 7.750% Calaveras Adin 7.250% Modoc Angelus Oaks 7.750% San Bernardino Agoura 9.500% Los Angeles Angwin 7.750% Napa Agoura Hills* 9.500% Los Angeles Annapolis 8.250% Sonoma Agua Caliente 8.250% Sonoma Antelope 7.750% Sacramento Agua Caliente Springs 7.750% San Diego Antelope Acres 9.500% Los Angeles Agua Dulce 9.500% Los Angeles Antioch* 9.250% Contra Costa Aguanga 7.750% Riverside Anza 7.750% Riverside Ahwahnee 7.750% Madera Apple Valley* 7.750% San Bernardino Al Tahoe 7.250% El Dorado Applegate 7.250% Placer Alameda* 9.750% Alameda Aptos 9.000% Santa Cruz Alamo 8.250% Contra Costa Arbuckle 7.250% Colusa Albany* 9.750% Alameda Arcadia* 9.500% Los Angeles Alberhill (Lake Elsinore*) 7.750% Riverside Arcata* 8.500% Humboldt Albion 7.875% Mendocino Argus 7.750% San Bernardino Alderpoint 7.750% Humboldt Arleta (Los Angeles*) 9.500% Los Angeles Alhambra* 9.500% Los Angeles Arlington (Riverside*) 8.750% Riverside Aliso Viejo* 7.750% Orange Armona 7.250% Kings Alleghany 7.250% Sierra Army Terminal 9.250% Alameda Almaden Valley 9.000% Santa Clara Arnold 7.250% Calaveras Almanor 7.250% Plumas Aromas 7.750% Monterey Almondale 9.500% Los Angeles Arrowbear Lake 7.750% San Bernardino Alondra 9.500% Los Angeles Arrowhead Highlands 7.750% San Bernardino Alpaugh 7.750% Tulare Arroyo Grande* 7.750% San Luis Obispo Alpine 7.750% San Diego Artesia* 9.500% Los Angeles Alta 7.250% Placer Artois 7.250% Glenn Alta Loma (Rancho 7.750% San Bernardino Arvin* 8.250% Kern Cucamonga*) Ashland 9.250% Alameda Altadena 9.500% Los Angeles Asti 8.250% Sonoma Altaville 7.250% Calaveras Atascadero* 7.750% San Luis Obispo Alton 7.750% Humboldt Athens 9.500% Los Angeles Alturas* 7.250% Modoc Atherton* 9.250% San Mateo Alviso (San Jose*) 9.250% Santa Clara Atwater* 8.250% Merced Amador City* 7.750% Amador Atwood 7.750% Orange Amargosa (Death Valley) 7.750% Inyo Auberry 7.975% Fresno Amboy 7.750% San Bernardino Auburn* 7.250% Placer 1 | P a g e (Note: “*” next to city indicates incorporated city)

California City and County Sales and Use Tax Rates Rates Effective 07/01/2019 through 12/31/2019

City Rate County City Rate County Avalon* 10.000% Los Angeles Belden 7.250% Plumas Avenal* 7.250% Kings Bell Gardens* 9.500% Los Angeles Avery 7.250% Calaveras Bell* 9.500% Los Angeles Avila Beach 7.250% San Luis Obispo Bella Vista 7.250% Shasta Azusa* 9.500% Los Angeles Bellflower* 9.500% Los Angeles Badger 7.750% Tulare Belmont* 9.750% San Mateo Bailey 9.500% Los Angeles Belvedere* 8.250% Marin Baker 7.750% San Bernardino Ben Lomond 9.000% Santa Cruz Bakersfield* 8.250% Kern Benicia* 8.375% Solano Balboa (Newport Beach*) 7.750% Orange Benton 7.250% Mono Balboa Island (Newport 7.750% Orange Berkeley* 9.250% Alameda Beach*) Bermuda Dunes 7.750% Riverside Balboa Park (San Diego*) 7.750% San Diego Berry Creek 7.250% Butte Baldwin Park* 9.500% Los Angeles Bethel Island 8.250% Contra Costa Ballard 7.750% Santa Barbara Betteravia 7.750% Santa Barbara Ballico 7.750% Merced Beverly Hills* 9.500% Los Angeles Ballroad 7.750% Orange Bieber 7.250% Lassen Bangor 7.250% Butte Big Bar 7.250% Trinity Banning* 7.750% Riverside Big Basin 9.000% Santa Cruz Banta 7.750% San Joaquin Big Bear City 7.750% San Bernardino Bard 7.750% Imperial Big Bear Lake* 7.750% San Bernardino Barrington 9.500% Los Angeles Big Bend 7.250% Shasta Barstow* 8.750% San Bernardino Big Creek 7.975% Fresno Bartlett 7.750% Inyo Big Oak Flat 7.250% Tuolumne Barton 7.975% Fresno Big Pine 7.750% Inyo Base Line 7.750% San Bernardino Big River 7.750% San Bernardino Bass Lake 7.750% Madera Big Sur 7.750% Monterey Bassett 9.500% Los Angeles Biggs* 7.250% Butte Baxter 7.250% Placer Bijou 7.250% El Dorado Bay Point (formally West 8.250% Contra Costa Biola 7.975% Fresno Pittsburg) Biola College (La Mirada*) 9.500% Los Angeles Bayside 7.750% Humboldt Birds Landing 7.375% Solano Baywood Park 7.250% San Luis Obispo Bishop* 7.750% Inyo Beale A.F.B. 8.250% Yuba Black Hawk 8.250% Contra Costa Bear River Lake 7.750% Amador Blairsden 7.250% Plumas Bear Valley 7.250% Alpine Blocksburg 7.750% Humboldt Bear Valley 7.750% Mariposa Bloomington 7.750% San Bernardino Beaumont* 7.750% Riverside Blossom Hill 9.000% Santa Clara Beckwourth 7.250% Plumas Blossom Valley 9.000% Santa Clara Bel Air Estates (Los Angeles*) 9.500% Los Angeles

2 | P a g e (Note: “*” next to city indicates incorporated city)

California City and County Sales and Use Tax Rates Rates Effective 07/01/2019 through 12/31/2019

City Rate County City Rate County Blue Jay 7.750% San Bernardino Brooks 7.250% Yolo Blue Lake* 7.750% Humboldt Browns Valley 8.250% Yuba Blythe* 7.750% Riverside Brownsville 8.250% Yuba Bodega 8.250% Sonoma Bryn Mawr 7.750% San Bernardino Bodega Bay 8.250% Sonoma Bryte (West Sacramento*) 8.250% Yolo Bodfish 7.250% Kern Buellton* 7.750% Santa Barbara Bolinas 8.250% Marin Buena Park* 7.750% Orange Bolsa 7.750% Orange Burbank* 10.250% Los Angeles Bombay Beach 7.750% Imperial Burlingame* 9.500% San Mateo Bonita 7.750% San Diego Burney 7.250% Shasta Bonny Doon 9.000% Santa Cruz Burnt Ranch 7.250% Trinity Bonsall 7.750% San Diego Burrel 7.975% Fresno Boonville 7.875% Mendocino Burson 7.250% Calaveras Boron 7.250% Kern Butte City 7.250% Glenn Borrego Springs 7.750% San Diego Butte Meadows 7.250% Butte Bostonia 7.750% San Diego Buttonwillow 7.250% Kern Boulder Creek 9.000% Santa Cruz Byron 8.250% Contra Costa Boulevard 7.750% San Diego Cabazon 7.750% Riverside Bouquet Canyon (Santa 9.500% Los Angeles Cabrillo 9.500% Los Angeles Clarita*) Cadiz 7.750% San Bernardino Bowman 7.250% Placer Calabasas Highlands 9.500% Los Angeles Boyes Hot Springs 8.250% Sonoma Calabasas Park 9.500% Los Angeles Bradbury* 9.500% Los Angeles Calabasas* 9.500% Los Angeles Bradford 9.250% Alameda Calexico* 8.250% Imperial Bradley 7.750% Monterey Caliente 7.250% Kern Branscomb 7.875% Mendocino California City* 7.250% Kern Brawley* 7.750% Imperial California Hot Springs 7.750% Tulare Brea* 7.750% Orange California Valley 7.250% San Luis Obispo Brents Junction 9.500% Los Angeles Calimesa* 7.750% Riverside Brentwood (Los Angeles*) 9.500% Los Angeles Calipatria* 7.750% Imperial Brentwood* 8.250% Contra Costa Calistoga* 7.750% Napa Briceland 7.750% Humboldt Callahan 7.250% Siskiyou Bridgeport 7.250% Mono Calpella 7.875% Mendocino Bridgeport 7.750% Mariposa Calpine 7.250% Sierra Bridgeville 7.750% Humboldt Calwa 7.975% Fresno Brisbane* 9.250% San Mateo Camarillo* 7.250% Ventura Broderick (West 8.250% Yolo Cambria 7.250% San Luis Obispo Sacramento*) Cambrian Park 9.000% Santa Clara Brookdale 9.000% Santa Cruz Cameron Park 7.250% El Dorado Brookhurst Center 7.750% Orange

3 | P a g e (Note: “*” next to city indicates incorporated city)

California City and County Sales and Use Tax Rates Rates Effective 07/01/2019 through 12/31/2019

City Rate County City Rate County Camino 7.250% El Dorado Cartago 7.750% Inyo Camp Beale 8.250% Yuba Caruthers 7.975% Fresno Camp Connell 7.250% Calaveras Casitas Springs 7.250% Ventura Camp Curry 7.750% Mariposa Casmalia 7.750% Santa Barbara Camp Kaweah 7.750% Tulare Caspar 7.875% Mendocino Camp Meeker 8.250% Sonoma Cassel 7.250% Shasta Camp Nelson 7.750% Tulare Castaic 9.500% Los Angeles Camp Pendleton 7.750% San Diego Castella 7.250% Shasta Camp Roberts 7.750% Monterey Castle A.F.B. 7.750% Merced Campbell* 9.250% Santa Clara Castro Valley 9.250% Alameda Campo 7.750% San Diego Castroville 7.750% Monterey Campo Seco 7.250% Calaveras Cathedral City* 8.750% Riverside Camptonville 8.250% Yuba Catheys Valley 7.750% Mariposa Canby 7.250% Modoc Cayucos 7.250% San Luis Obispo Canoga Annex 9.500% Los Angeles Cazadero 8.250% Sonoma Canoga Park (Los 9.500% Los Angeles Cecilville 7.250% Siskiyou Angeles*) Cedar 9.500% Los Angeles Cantil 7.250% Kern Cedar Crest 7.975% Fresno Cantua Creek 7.975% Fresno Cedar Glen 7.750% San Bernardino Canyon 8.250% Contra Costa Cedar Ridge 7.500% Nevada Canyon Country (Santa 9.500% Los Angeles Cedarpines Park 7.750% San Bernardino Clarita*) Cedarville 7.250% Modoc Canyon Lake* 7.750% Riverside Central Valley 7.250% Shasta Canyondam 7.250% Plumas Century City (Los 9.500% Los Angeles Capay 7.250% Yolo Angeles*) Capistrano Beach (Dana 7.750% Orange Ceres* 8.375% Stanislaus Point*) Cerritos* 9.500% Los Angeles Capitola* 9.000% Santa Cruz Challenge 8.250% Yuba Cardiff By The Sea 7.750% San Diego Chambers Lodge 7.250% Placer (Encinitas*) Cardwell 7.975% Fresno Charter Oak 9.500% Los Angeles Carlotta 7.750% Humboldt Chatsworth (Los Angeles*) 9.500% Los Angeles Carlsbad* 7.750% San Diego Cherry Valley 7.750% Riverside Carmel Rancho 7.750% Monterey Chester 7.250% Plumas Carmel Valley 7.750% Monterey Chicago Park 7.500% Nevada Carmel* 8.750% Monterey Chico* 7.250% Butte Carmichael 7.750% Sacramento Chilcoot 7.250% Plumas Carnelian Bay 7.250% Placer China Lake NWC 8.250% Kern (Ridgecrest) Carpinteria* 9.000% Santa Barbara Chinese Camp 7.250% Tuolumne Carson* 9.500% Los Angeles Chino Hills* 7.750% San Bernardino

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California City and County Sales and Use Tax Rates Rates Effective 07/01/2019 through 12/31/2019

City Rate County City Rate County Chino* 7.750% San Bernardino Columbia 7.250% Tuolumne Chiriaco Summit 7.750% Riverside Colusa* 7.250% Colusa Cholame 7.250% San Luis Obispo Commerce* 10.000% Los Angeles Chowchilla* 8.750% Madera Comptche 7.875% Mendocino Chualar 7.750% Monterey Compton* 10.250% Los Angeles Chula Vista* 8.750% San Diego Concord* 8.750% Contra Costa Cima 7.750% San Bernardino Cool 7.250% El Dorado Citrus Heights* 7.750% Sacramento Copperopolis 7.250% Calaveras City of Commerce* 10.000% Los Angeles Corcoran* 8.250% Kings City of Industry* 9.500% Los Angeles Cornell 9.500% Los Angeles City Terrace 9.500% Los Angeles Corning* 7.750% Tehama Claremont* 9.500% Los Angeles Corona Del Mar (Newport 7.750% Orange Clarksburg 7.250% Yolo Beach*) Clayton* 8.250% Contra Costa Corona* 7.750% Riverside Clear Creek 7.250% Siskiyou Coronado* 7.750% San Diego Clearlake Highlands 8.750% Lake Corralitos 9.000% Santa Cruz (Clearlake*) Corte Madera* 9.000% Marin Clearlake Oaks 7.250% Lake Coso Junction 7.750% Inyo Clearlake Park (Clearlake*) 8.750% Lake Costa Mesa* 7.750% Orange Clearlake* 8.750% Lake Cotati* 9.250% Sonoma Clements 7.750% San Joaquin Coto De Caza 7.750% Orange Clinter 7.975% Fresno Cottonwood 7.250% Shasta Clio 7.250% Plumas Coulterville 7.750% Mariposa Clipper Mills 7.250% Butte Courtland 7.750% Sacramento Cloverdale* 8.250% Sonoma Covelo 7.875% Mendocino Clovis* 7.975% Fresno Covina* 10.250% Los Angeles Coachella* 8.750% Riverside Cowan Heights 7.750% Orange Coalinga* 8.975% Fresno Coyote 9.000% Santa Clara Coarsegold 7.750% Madera Crannell 7.750% Humboldt Cobb 7.250% Lake Crenshaw (Los Angeles*) 9.500% Los Angeles Cohasset 7.250% Butte Crescent City* 7.500% Del Norte Cole 9.500% Los Angeles Crescent Mills 7.250% Plumas Coleville 7.250% Mono Cressey 7.750% Merced Colfax* 7.250% Placer Crest 7.750% San Diego College City 7.250% Colusa Crest Park 7.750% San Bernardino College Grove Center 7.750% San Diego Cresta Blanca 9.250% Alameda Colma* 9.250% San Mateo Crestline 7.750% San Bernardino Coloma 7.250% El Dorado Creston 7.250% San Luis Obispo Colorado 7.750% Mariposa Crockett 8.250% Contra Costa Colton* 7.750% San Bernardino Cromberg 7.250% Plumas 5 | P a g e (Note: “*” next to city indicates incorporated city)

California City and County Sales and Use Tax Rates Rates Effective 07/01/2019 through 12/31/2019

City Rate County City Rate County Cross Roads 7.750% San Bernardino Delhi 7.750% Merced Crowley Lake 7.250% Mono Denair 7.875% Stanislaus Crows Landing 7.875% Stanislaus Denny 7.250% Trinity Cucamonga (Rancho 7.750% San Bernardino Descanso 7.750% San Diego Cucamonga*) Desert Center 7.750% Riverside Cudahy* 10.250% Los Angeles Desert Hot Springs* 7.750% Riverside Culver City* 10.250% Los Angeles Di Giorgio 7.250% Kern Cummings 7.875% Mendocino Diablo 8.250% Contra Costa Cupertino* 9.000% Santa Clara Diamond Bar* 9.500% Los Angeles Curry Village 7.750% Mariposa Diamond Springs 7.250% El Dorado Cutler 7.750% Tulare Dillon Beach 8.250% Marin Cutten 7.750% Humboldt Dinkey Creek 7.975% Fresno Cuyama 7.750% Santa Barbara Dinuba* 8.500% Tulare Cypress* 7.750% Orange Discovery Bay 8.250% Contra Costa Daggett 7.750% San Bernardino Dixon* 7.375% Solano Dairy Farm 7.375% Solano Dobbins 8.250% Yuba Daly City* 9.250% San Mateo Dogtown 8.250% Marin Dana Point* 7.750% Orange Dollar Ranch 8.250% Contra Costa Danville* 8.250% Contra Costa Dorris* 7.250% Siskiyou Dardanelle 7.250% Tuolumne Dos Palos* 7.750% Merced Darwin 7.750% Inyo Dos Rios 7.875% Mendocino Davenport 9.000% Santa Cruz Douglas City 7.250% Trinity Davis Creek 7.250% Modoc Douglas Flat 7.250% Calaveras Davis* (U.C. Davis campus 8.250% Yolo Downey* 10.000% Los Angeles rate is 7.25%) Downieville 7.250% Sierra Death Valley 7.750% Inyo Doyle 7.250% Lassen Death Valley Junction 7.750% Inyo Drytown 7.750% Amador Deer Park 7.750% Napa Duarte* 9.500% Los Angeles Del Kern (Bakersfield*) 8.250% Kern Dublin* 9.250% Alameda Del Mar Heights (Morro 7.750% San Luis Obispo Ducor 7.750% Tulare Bay*) Del Mar* 8.750% San Diego Dulzura 7.750% San Diego Del Monte Grove 8.750% Monterey Duncans Mills 8.250% Sonoma (Monterey*) Dunlap 7.975% Fresno Del Rey 7.975% Fresno Dunnigan 7.250% Yolo Del Rey Oaks* 9.250% Monterey Dunsmuir* 7.750% Siskiyou Del Rosa 7.750% San Bernardino Durham 7.250% Butte Del Sur 9.500% Los Angeles Dutch Flat 7.250% Placer Delano* 8.250% Kern Eagle Mountain 7.750% Riverside Deleven 7.250% Colusa Eagle Rock (Los Angeles*) 9.500% Los Angeles

6 | P a g e (Note: “*” next to city indicates incorporated city)

California City and County Sales and Use Tax Rates Rates Effective 07/01/2019 through 12/31/2019

City Rate County City Rate County Eagleville 7.250% Modoc El Verano 8.250% Sonoma Earlimart 7.750% Tulare El Viejo 7.875% Stanislaus Earp 7.750% San Bernardino Eldridge 8.250% Sonoma East Highlands (Highland*) 7.750% San Bernardino Elizabeth Lake 9.500% Los Angeles East Irvine (Irvine*) 7.750% Orange Elk 7.875% Mendocino East Los Angeles 9.500% Los Angeles Elk Creek 7.250% Glenn East Lynwood (Lynwood*) 10.250% Los Angeles Elk Grove* 7.750% Sacramento East Nicolaus 7.250% Sutter Elmira 7.375% Solano East Palo Alto* 9.750% San Mateo Elmwood 9.250% Alameda East Porterville 7.750% Tulare Elverta 7.750% Sacramento East Rancho Dominguez 9.500% Los Angeles Emerald Hills (Redwood 9.750% San Mateo East San Pedro (Los 9.500% Los Angeles City*) Angeles*) Emeryville* 9.250% Alameda Eastgate 9.500% Los Angeles Emigrant Gap 7.250% Placer Easton 7.975% Fresno Empire 7.875% Stanislaus Eastside 7.750% San Bernardino Encinitas* 7.750% San Diego Eastvale* 7.750% Riverside Encino (Los Angeles*) 9.500% Los Angeles Echo Lake 7.250% El Dorado Enterprise 7.250% Shasta Echo Park (Los Angeles*) 9.500% Los Angeles Escalon* 7.750% San Joaquin Edgemont (Moreno 7.750% Riverside Escondido* 7.750% San Diego Valley*) Esparto 7.250% Yolo Edgewood 7.250% Siskiyou Essex 7.750% San Bernardino Edison 7.250% Kern Etiwanda (Rancho 7.750% San Bernardino Edwards 7.250% Kern Cucamonga*) Edwards A.F.B. 7.250% Kern Etna* 7.250% Siskiyou El Cajon* 8.250% San Diego Ettersburg 7.750% Humboldt El Centro* 8.250% Imperial Eureka* 8.500% Humboldt El Cerrito* 9.750% Contra Costa Exeter* 7.750% Tulare El Dorado 7.250% El Dorado Fair Oaks 7.750% Sacramento El Dorado Hills 7.250% El Dorado Fairfax* 9.000% Marin El Granada 9.250% San Mateo Fairfield* 8.375% Solano El Macero 7.250% Yolo Fairmount 8.250% Contra Costa El Modena 7.750% Orange Fall River Mills 7.250% Shasta El Monte* 10.000% Los Angeles Fallbrook 7.750% San Diego El Nido 7.750% Merced Fallbrook Junction 7.750% San Diego El Portal 7.750% Mariposa Fallen Leaf 7.250% El Dorado El Segundo* 9.500% Los Angeles Fallon 8.250% Marin El Sobrante 8.250% Contra Costa Fancher 7.975% Fresno El Toro (Lake Forest*) 7.750% Orange Farmersville* 8.750% Tulare El Toro M.C.A.S. 7.750% Orange Farmington 7.750% San Joaquin

7 | P a g e (Note: “*” next to city indicates incorporated city)

California City and County Sales and Use Tax Rates Rates Effective 07/01/2019 through 12/31/2019

City Rate County City Rate County Fawnskin 7.750% San Bernardino (Marina*) 9.250% Monterey Feather Falls 7.250% Butte Fort Ord (Seaside*) 9.250% Monterey Fellows 7.250% Kern Fort Seward 7.750% Humboldt Felton 9.000% Santa Cruz Fortuna* 8.500% Humboldt Fenner 7.750% San Bernardino Foster City* 9.250% San Mateo Fernbridge (Fortuna*) 8.500% Humboldt Fountain Valley* 8.750% Orange Ferndale* 7.750% Humboldt Fowler* 8.975% Fresno Fiddletown 7.750% Amador Frazier Park 7.250% Kern Fields Landing 7.750% Humboldt Freedom 9.000% Santa Cruz Fig Garden Village 7.975% Fresno Freedom (Watsonville*) 9.250% Santa Cruz (Fresno*) Freeport 7.750% Sacramento Fillmore* 7.250% Ventura Freestone 8.250% Sonoma Finley 7.250% Lake Fremont* 9.250% Alameda Firebaugh* 7.975% Fresno French Camp 7.750% San Joaquin Fish Camp 7.750% Mariposa French Gulch 7.250% Shasta Five Points 7.975% Fresno Freshwater 7.750% Humboldt Flinn Springs 7.750% San Diego Fresno* 7.975% Fresno Flintridge (LaCanada/ 9.500% Los Angeles Friant 7.975% Fresno Flintridge*) Friendly Valley (Santa 9.500% Los Angeles Florence 9.500% Los Angeles Clarita*) Floriston 7.500% Nevada Frontera 7.750% Riverside Flournoy 7.250% Tehama Fullerton* 7.750% Orange Folsom* 7.750% Sacramento Fulton 8.250% Sonoma Fontana* 7.750% San Bernardino Galt* 8.250% Sacramento Foothill Ranch 7.750% Orange Garberville 7.750% Humboldt Forbestown 7.250% Butte Garden Grove* 8.750% Orange Forest Falls 7.750% San Bernardino Garden Valley 7.250% El Dorado Forest Glen 7.250% Trinity Gardena* 9.500% Los Angeles Forest Knolls 8.250% Marin Garey 7.750% Santa Barbara Forest Park 9.500% Los Angeles Garnet 7.750% Riverside Forest Ranch 7.250% Butte Gasquet 7.500% Del Norte Foresthill 7.250% Placer Gaviota 7.750% Santa Barbara Forestville 8.250% Sonoma Gazelle 7.250% Siskiyou Forks of Salmon 7.250% Siskiyou George A.F.B. 7.750% San Bernardino Fort Bidwell 7.250% Modoc Georgetown 7.250% El Dorado Fort Bragg* 8.875% Mendocino Gerber 7.250% Tehama Fort Dick 7.500% Del Norte Geyserville 8.250% Sonoma Fort Irwin 7.750% San Bernardino Giant Forest 7.750% Tulare Fort Jones* 7.250% Siskiyou Gillman Hot Springs 7.750% Riverside Fort Ord 7.750% Monterey Gilroy* 9.000% Santa Clara 8 | P a g e (Note: “*” next to city indicates incorporated city)

California City and County Sales and Use Tax Rates Rates Effective 07/01/2019 through 12/31/2019

City Rate County City Rate County Glassell Park (Los 9.500% Los Angeles Grover Beach* 7.750% San Luis Obispo Angeles*) Guadalupe* 8.000% Santa Barbara Glen Avon 7.750% Riverside Gualala 7.875% Mendocino Glen Ellen 8.250% Sonoma Guasti (Ontario*) 7.750% San Bernardino Glenburn 7.250% Shasta Guatay 7.750% San Diego Glencoe 7.250% Calaveras Guerneville 8.250% Sonoma Glendale* 10.250% Los Angeles Guinda 7.250% Yolo Glendora* 10.250% Los Angeles Gustine* 8.250% Merced Glenhaven 7.250% Lake Hacienda Heights 9.500% Los Angeles Glenn 7.250% Glenn Halcyon 7.250% San Luis Obispo Glennville 7.250% Kern Half Moon Bay* 9.250% San Mateo Gold River 7.750% Sacramento Hamilton A.F.B. (Novato*) 8.500% Marin Gold Run 7.250% Placer Hamilton City 7.250% Glenn Golden Hills 7.250% Kern Hanford* 7.250% Kings Goleta* 7.750% Santa Barbara Happy Camp 7.250% Siskiyou Gonzales* 8.250% Monterey Harbison Canyon 7.750% San Diego Goodyears Bar 7.250% Sierra Harbor City (Los Angeles*) 9.500% Los Angeles Gorman 9.500% Los Angeles Harmony 7.250% San Luis Obispo Goshen 7.750% Tulare Harris 7.750% Humboldt Government Island 9.250% Alameda Hat Creek 7.250% Shasta Graeagle 7.250% Plumas Hathaway Pines 7.250% Calaveras Granada Hills (Los 9.500% Los Angeles Havasu Lake 7.750% San Bernardino Angeles*) Hawaiian Gardens* 9.500% Los Angeles Grand Terrace* 7.750% San Bernardino Hawthorne* 10.250% Los Angeles Granite Bay 7.250% Placer Hayfork 7.250% Trinity Grass Valley* 8.500% Nevada Hayward* 9.750% Alameda Graton 8.250% Sonoma Hazard 9.500% Los Angeles Green Valley 9.500% Los Angeles Healdsburg* 8.750% Sonoma Green Valley Lake 7.750% San Bernardino Heber 7.750% Imperial Greenacres 7.250% Kern Helena 7.250% Trinity Greenbrae (Larkspur*) 9.000% Marin Helendale 7.750% San Bernardino Greenfield* 9.500% Monterey Helm 7.975% Fresno Greenview 7.250% Siskiyou Hemet* 8.750% Riverside Greenville 7.250% Plumas Herald 7.750% Sacramento Greenwood 7.250% El Dorado Hercules* 8.750% Contra Costa Grenada 7.250% Siskiyou Herlong 7.250% Lassen Gridley* 7.250% Butte Hermosa Beach* 9.500% Los Angeles Grimes 7.250% Colusa Herndon 7.975% Fresno Grizzly Flats 7.250% El Dorado Hesperia* 7.750% San Bernardino Groveland 7.250% Tuolumne

9 | P a g e (Note: “*” next to city indicates incorporated city)

California City and County Sales and Use Tax Rates Rates Effective 07/01/2019 through 12/31/2019

City Rate County City Rate County Heyer 9.250% Alameda Huntington Park* 10.250% Los Angeles Hickman 7.875% Stanislaus Huron* 8.975% Fresno Hidden Hills* 9.500% Los Angeles Hyampom 7.250% Trinity Highgrove 7.750% Riverside Hyde Park (Los Angeles*) 9.500% Los Angeles Highland Park (Los 9.500% Los Angeles Hydesville 7.750% Humboldt Angeles*) Idria 8.250% San Benito Highland* 7.750% San Bernardino Idyllwild 7.750% Riverside Highway City (Fresno*) 7.975% Fresno Ignacio (Novato*) 8.500% Marin Hillcrest (San Diego*) 7.750% San Diego Igo 7.250% Shasta Hillsborough* 9.250% San Mateo Imola (Napa*) 7.750% Napa Hillsdale (San Mateo*) 9.500% San Mateo Imperial Beach* 7.750% San Diego Hilmar 7.750% Merced Imperial* 7.750% Imperial Hilt 7.250% Siskiyou Independence 7.750% Inyo Hinkley 7.750% San Bernardino Indian Wells* 7.750% Riverside Hobergs 7.250% Lake Indio* 8.750% Riverside Hollister* 9.250% San Benito Industry* 9.500% Los Angeles Hollywood (Los Angeles*) 9.500% Los Angeles Inglewood* 10.000% Los Angeles Holmes 7.750% Humboldt Inverness 8.250% Marin Holt 7.750% San Joaquin Inyo 7.750% Inyo Holtville* 7.750% Imperial Inyokern 7.250% Kern Holy City 9.000% Santa Clara Ione* 7.750% Amador Homeland 7.750% Riverside Iowa Hill 7.250% Placer Homestead 7.250% Kern Irvine* 7.750% Orange Homestead 7.750% Riverside Irwindale* 9.500% Los Angeles Homewood 7.250% Placer Isla Vista 7.750% Santa Barbara Honby 9.500% Los Angeles Island Mountain 7.250% Trinity Honeydew 7.750% Humboldt Isleton* 8.750% Sacramento Hood 7.750% Sacramento Ivanhoe 7.750% Tulare Hoopa 7.750% Humboldt Ivanpah 7.750% San Bernardino (Forest Camp) 7.250% Alpine Jackson* 7.750% Amador Hopland 7.875% Mendocino Jacumba 7.750% San Diego Hornbrook 7.250% Siskiyou Jamacha 7.750% San Diego Hornitos 7.750% Mariposa Jamestown 7.250% Tuolumne Horse Creek 7.250% Siskiyou Jamul 7.750% San Diego Horse Lake 7.250% Lassen Janesville 7.250% Lassen Hughson* 7.875% Stanislaus Jenner 8.250% Sonoma Hume 7.975% Fresno Johannesburg 7.250% Kern Huntington 7.750% Orange Johnsondale 7.750% Tulare Huntington Beach* 7.750% Orange Johnstonville 7.250% Lassen Huntington Lake 7.975% Fresno 10 | P a g e (Note: “*” next to city indicates incorporated city)

California City and County Sales and Use Tax Rates Rates Effective 07/01/2019 through 12/31/2019

City Rate County City Rate County Johnstown 7.750% San Diego Kyburz 7.250% El Dorado Jolon 7.750% Monterey L.A. Airport (Los Angeles*) 9.500% Los Angeles Joshua Tree 7.750% San Bernardino La Canada- Flintridge* 9.500% Los Angeles Julian 7.750% San Diego La Crescenta 9.500% Los Angeles Junction City 7.250% Trinity La Cresta Village 7.250% Kern June Lake 7.250% Mono La Grange 7.875% Stanislaus Juniper 7.250% Lassen La Habra Heights* 9.500% Los Angeles Jurupa Valley* 7.750% Riverside La Habra* 8.250% Orange Kagel Canyon 9.500% Los Angeles La Honda 9.250% San Mateo Kaweah 7.750% Tulare La Jolla (San Diego*) 7.750% San Diego Keddie 7.250% Plumas La Mesa* 8.500% San Diego Keeler 7.750% Inyo La Mirada* 9.500% Los Angeles Keene 7.250% Kern La Palma* 8.750% Orange Kelsey 7.250% El Dorado La Porte 7.250% Plumas Kelseyville 7.250% Lake La Puente* 10.000% Los Angeles Kelso 7.750% San Bernardino La Quinta* 8.750% Riverside Kensington 8.250% Contra Costa La Selva Beach 9.000% Santa Cruz Kentfield 8.250% Marin La Verne* 9.500% Los Angeles Kenwood 8.250% Sonoma La Vina 9.500% Los Angeles Kerman* 8.975% Fresno Ladera 9.250% San Mateo Kernville 7.250% Kern Ladera Heights 9.500% Los Angeles Keswick 7.250% Shasta Ladera Ranch 7.750% Orange Kettleman City 7.250% Kings Lafayette* 8.250% Contra Costa Keyes 7.875% Stanislaus Laguna Beach* 7.750% Orange King City* 8.750% Monterey Laguna Hills* 7.750% Orange Kings Beach 7.250% Placer Laguna Niguel* 7.750% Orange Kings Canyon National 7.750% Tulare Laguna Woods* 7.750% Orange Park Lagunitas 8.250% Marin Kingsburg* 8.975% Fresno Lake Alpine 7.250% Alpine Kinyon 7.250% Siskiyou Lake Arrowhead 7.750% San Bernardino Kirkwood 7.250% Alpine Lake City 7.250% Modoc Kit Carson 7.750% Amador Lake City 7.500% Nevada Klamath 7.500% Del Norte Lake Elsinore* 7.750% Riverside Klamath River 7.250% Siskiyou Lake Forest* 7.750% Orange Kneeland 7.750% Humboldt Lake Hughes 9.500% Los Angeles Knights Ferry 7.875% Stanislaus Lake Isabella 7.250% Kern Knights Landing 7.250% Yolo Lake Los Angeles 9.500% Los Angeles Knightsen 8.250% Contra Costa Lake Mary 7.250% Mono Korbel 7.750% Humboldt Lake San Marcos 7.750% San Diego Korbel 8.250% Sonoma 11 | P a g e (Note: “*” next to city indicates incorporated city)

California City and County Sales and Use Tax Rates Rates Effective 07/01/2019 through 12/31/2019

City Rate County City Rate County Lake Shastina 7.250% Siskiyou Lincoln Acres 7.750% San Diego Lake Sherwood 7.250% Ventura Lincoln Heights (Los 9.500% Los Angeles Lakehead 7.250% Shasta Angeles*) Lakeport* 8.750% Lake Lincoln Village 7.750% San Joaquin Lakeshore 7.975% Fresno Lincoln* 7.250% Placer Lakeside 7.750% San Diego Linda 8.250% Yuba Lakeview 7.750% Riverside Linden 7.750% San Joaquin Lakeview Terrace (Los 9.500% Los Angeles Lindsay* 8.750% Tulare Angeles*) Linnell 7.750% Tulare Lakewood* 9.500% Los Angeles Litchfield 7.250% Lassen Lamont 7.250% Kern Little Lake 7.750% Inyo Lancaster* 9.500% Los Angeles Little Norway 7.250% El Dorado Landers 7.750% San Bernardino Little Valley 7.250% Lassen Landscape 9.250% Alameda Littleriver 7.875% Mendocino Lang 9.500% Los Angeles Littlerock (Also Little Rock) 9.500% Los Angeles Larkfield 8.250% Sonoma Live Oak 9.000% Santa Cruz Larkspur* 9.000% Marin Live Oak* 7.250% Sutter Larwin Plaza 7.375% Solano Livermore* 9.250% Alameda Lathrop* 8.750% San Joaquin Livingston* 7.750% Merced Laton 7.975% Fresno Llano 9.500% Los Angeles Lawndale* 10.250% Los Angeles Loch Lomond 7.250% Lake Laws 7.750% Inyo Locke 7.750% Sacramento Laytonville 7.875% Mendocino Lockeford 7.750% San Joaquin Le Grand (Also Legrand) 7.750% Merced Lockheed 9.000% Santa Cruz Lebec 7.250% Kern Lockwood 7.750% Monterey Lee Vining 7.250% Mono Lodi* 8.250% San Joaquin Leggett 7.875% Mendocino Loleta 7.750% Humboldt Leisure World 7.750% Orange Loma Linda* 7.750% San Bernardino Leisure World (Seal 8.750% Orange Loma Mar 9.250% San Mateo Beach*) Loma Rica 8.250% Yuba Lemon Grove* 7.750% San Diego Lomita* 9.500% Los Angeles Lemon Cove 7.750% Tulare Lompoc* 7.750% Santa Barbara Lemoore* 7.250% Kings London 7.750% Tulare Lennox 9.500% Los Angeles Lone Pine 7.750% Inyo Lenwood 7.750% San Bernardino Long Barn 7.250% Tuolumne Leona Valley 9.500% Los Angeles Long Beach* 10.250% Los Angeles Leucadia (Encinitas*) 7.750% San Diego Longview 9.500% Los Angeles Lewiston 7.250% Trinity Lookout 7.250% Modoc Liberty Farms 7.375% Solano Loomis* 7.500% Placer Likely 7.250% Modoc Lorre Estates 9.000% Santa Clara 12 | P a g e (Note: “*” next to city indicates incorporated city)

California City and County Sales and Use Tax Rates Rates Effective 07/01/2019 through 12/31/2019

City Rate County City Rate County Los Alamitos* 7.750% Orange Mar Vista 9.500% Los Angeles Los Alamos 7.750% Santa Barbara Marcelina 9.500% Los Angeles Los Altos Hills* 9.000% Santa Clara March A.F.B. 7.750% Riverside Los Altos* 9.000% Santa Clara Mare Island (Vallejo*) 8.375% Solano Los Angeles* 9.500% Los Angeles Maricopa* 7.250% Kern Los Banos* 8.750% Merced Marin City 8.250% Marin Los Gatos* 9.125% Santa Clara Marina Del Rey 9.500% Los Angeles Los Molinos 7.250% Tehama Marina* 9.250% Monterey Los Nietos 9.500% Los Angeles Marine Corps (Twentynine 7.750% San Bernardino Los Olivos 7.750% Santa Barbara Palms*) Los Osos 7.250% San Luis Obispo Mariner 7.750% Orange Los Padres 7.250% San Luis Obispo Mariposa 7.750% Mariposa Los Serranos (Chino Hills*) 7.750% San Bernardino Markleeville 7.250% Alpine Lost Hills 7.250% Kern Marsh Manor 9.250% San Mateo Lost Lake 7.750% Riverside Marshall 8.250% Marin Lotus 7.250% El Dorado Martell 7.750% Amador Lower Lake 7.250% Lake Martinez* 9.250% Contra Costa Loyalton* 7.250% Sierra Marysville* 8.250% Yuba Lucerne 7.250% Lake Mather 7.250% Tuolumne Lucerne Valley 7.750% San Bernardino Mather 7.750% Sacramento Lucia 7.750% Monterey Maxwell 7.250% Colusa Ludlow 7.750% San Bernardino Maywood* 9.500% Los Angeles Lugo 9.500% Los Angeles McArthur 7.250% Shasta Lynwood* 10.250% Los Angeles McClellan 7.750% Sacramento Lytle Creek 7.750% San Bernardino McCloud 7.250% Siskiyou Macdoel 7.250% Siskiyou McFarland* 7.250% Kern Maclay 9.500% Los Angeles McKinleyville 7.750% Humboldt Mad River 7.250% Trinity McKittrick 7.250% Kern Madeline 7.250% Lassen Mead Valley 7.750% Riverside Madera* 8.250% Madera Meadow Valley 7.250% Plumas Madison 7.250% Yolo Meadow Vista 7.250% Placer Magalia 7.250% Butte Meadowbrook 7.750% Riverside Malaga 7.975% Fresno Mecca 7.750% Riverside Malibu* 9.500% Los Angeles Meeks Bay 7.250% El Dorado Mammoth Lakes* 7.750% Mono Meiners Oaks 7.250% Ventura Manhattan Beach* 9.500% Los Angeles Mendocino 7.875% Mendocino Manteca* 8.250% San Joaquin Mendota* 7.975% Fresno Manton 7.250% Tehama Menifee* 8.750% Riverside Manzanita Lake 7.250% Shasta Menlo Park* 9.250% San Mateo Mentone 7.750% San Bernardino 13 | P a g e (Note: “*” next to city indicates incorporated city)

California City and County Sales and Use Tax Rates Rates Effective 07/01/2019 through 12/31/2019

City Rate County City Rate County Merced* 8.250% Merced Montague* 7.250% Siskiyou Meridian 7.250% Sutter Montalvo (Ventura*) 7.750% Ventura Mettler 7.250% Kern Montara 9.250% San Mateo Meyers 7.250% El Dorado Montclair* 8.000% San Bernardino Middletown 7.250% Lake Monte Rio 8.250% Sonoma Midland 7.750% Riverside Monte Sereno* 9.000% Santa Clara Midpines 7.750% Mariposa Montebello* 9.500% Los Angeles Midway City 7.750% Orange Montecito 7.750% Santa Barbara Milford 7.250% Lassen Monterey Bay Academy 9.000% Santa Cruz Mill Creek 7.250% Tehama Monterey Park* 9.500% Los Angeles Mill Valley* 8.250% Marin Monterey* 8.750% Monterey Millbrae* 9.250% San Mateo Montgomery Creek 7.250% Shasta Millville 7.250% Shasta Montrose 9.500% Los Angeles Milpitas* 9.000% Santa Clara Mooney 7.750% Tulare Mineral 7.250% Tehama Moonridge 7.750% San Bernardino Mineral King 7.750% Tulare Moorpark* 7.250% Ventura Mint Canyon 9.500% Los Angeles Moraga* 9.250% Contra Costa Mira Loma 7.750% Riverside Moreno Valley* 7.750% Riverside Mira Vista 8.250% Contra Costa Morgan Hill* 9.000% Santa Clara Miracle Hot Springs 7.250% Kern Morongo Valley 7.750% San Bernardino Miramar (San Diego*) 7.750% San Diego Morro Bay* 7.750% San Luis Obispo Miramonte 7.975% Fresno Morro Plaza 7.250% San Luis Obispo Miranda 7.750% Humboldt Moss Beach 9.250% San Mateo Mission Hills (Los 9.500% Los Angeles Moss Landing 7.750% Monterey Angeles*) Mount Hamilton 9.000% Santa Clara Mission Viejo* 7.750% Orange Mount Hebron 7.250% Siskiyou Mi-Wuk Village 7.250% Tuolumne Mount Hermon 9.000% Santa Cruz Moccasin 7.250% Tuolumne Mount Laguna 7.750% San Diego Modesto* 7.875% Stanislaus Mount Shasta* 7.500% Siskiyou Moffett Field 9.000% Santa Clara Mount Wilson 9.500% Los Angeles Mojave 7.250% Kern Mountain Center 7.750% Riverside Mokelumne Hill 7.250% Calaveras Mountain Mesa 7.250% Kern Monarch Beach (Dana 7.750% Orange Mountain Pass 7.750% San Bernardino Point*) Mountain Ranch 7.250% Calaveras Moneta 9.500% Los Angeles Mountain View* 9.000% Santa Clara Mono Hot Springs 7.975% Fresno Mt. Aukum 7.250% El Dorado Mono Lake 7.250% Mono Mt. Baldy 7.750% San Bernardino Monolith 7.250% Kern Murphys 7.250% Calaveras Monrovia* 9.500% Los Angeles Murrieta* 8.750% Riverside Monta Vista 9.000% Santa Clara

14 | P a g e (Note: “*” next to city indicates incorporated city)

California City and County Sales and Use Tax Rates Rates Effective 07/01/2019 through 12/31/2019

City Rate County City Rate County Muscoy 7.750% San Bernardino Nipomo 7.250% San Luis Obispo Myers Flat 7.750% Humboldt Nipton 7.750% San Bernardino Napa* 7.750% Napa Norco* 8.750% Riverside Naples 9.500% Los Angeles Norden 7.500% Nevada Nashville 7.250% El Dorado North Edwards 7.250% Kern National City* 8.750% San Diego North Fork 7.750% Madera Naval (Port Hueneme*) 8.750% Ventura North Gardena 9.500% Los Angeles Naval (San Diego*) 7.750% San Diego North Highlands 7.750% Sacramento Naval Air Station 9.750% Alameda North Hills (Los Angeles*) 9.500% Los Angeles (Alameda*) North Hollywood (Los 9.500% Los Angeles Naval Air Station 7.750% San Diego Angeles*) (Coronado*) North Palm Springs 7.750% Riverside Naval Air Station 7.250% Kings North San Juan 7.500% Nevada (Lemoore*) North Shore 7.750% Riverside Naval Hospital (Oakland*) 9.250% Alameda Northridge (Los Angeles*) 9.500% Los Angeles Naval Hospital (San 7.750% San Diego Norton A.F.B. (San 8.000% San Bernardino Diego*) Bernardino*) Naval Supply Center 9.250% Alameda Norwalk* 9.500% Los Angeles (Oakland*) Naval Training Center (San 7.750% San Diego Novato* 8.500% Marin Diego*) Nubieber 7.250% Lassen Navarro 7.875% Mendocino Nuevo 7.750% Riverside Needles* 7.750% San Bernardino Nyeland Acres 7.250% Ventura Nelson 7.250% Butte Oak Park 7.250% Ventura Nevada City* 8.375% Nevada Oak Run 7.250% Shasta New Almaden 9.000% Santa Clara Oak View 7.250% Ventura New Cuyama 7.750% Santa Barbara Oakdale* 8.375% Stanislaus New Idria 8.250% San Benito Oakhurst 7.750% Madera Newark* 9.750% Alameda Oakland* 9.250% Alameda Newberry 7.750% San Bernardino Oakley* 8.250% Contra Costa Newberry Springs 7.750% San Bernardino Oakville 7.750% Napa Newbury Park (Thousand 7.250% Ventura Oasis 7.750% Riverside Oaks*) Oban 9.500% Los Angeles Newcastle 7.250% Placer O'Brien 7.250% Shasta Newhall (Santa Clarita*) 9.500% Los Angeles Occidental 8.250% Sonoma Newman* 7.875% Stanislaus Oceano 7.250% San Luis Obispo Newport Beach* 7.750% Orange Oceanside* 8.250% San Diego Nicasio 8.250% Marin Ocotillo 7.750% Imperial Nice 7.250% Lake Ocotillo Wells 7.750% San Diego Nicolaus 7.250% Sutter Oildale 7.250% Kern Niland 7.750% Imperial Ojai* 7.250% Ventura

15 | P a g e (Note: “*” next to city indicates incorporated city)

California City and County Sales and Use Tax Rates Rates Effective 07/01/2019 through 12/31/2019

City Rate County City Rate County Olancha 7.750% Inyo Pallett 9.500% Los Angeles Old Station 7.250% Shasta Palm City 7.750% Riverside Olema 8.250% Marin Palm City (San Diego*) 7.750% San Diego Olinda 7.250% Shasta Palm Desert* 7.750% Riverside Olive View (Los Angeles*) 9.500% Los Angeles Palm Springs* 9.250% Riverside Olivehurst 8.250% Yuba Palmdale* 9.500% Los Angeles Olivenhain (Encinitas*) 7.750% San Diego Palo Alto* 9.000% Santa Clara Olympic Valley 7.250% Placer Palo Cedro 7.250% Shasta Omo Ranch 7.250% El Dorado Palo Verde 7.750% Imperial O'Neals 7.750% Madera 7.750% San Diego Ono 7.250% Shasta Palos Verdes Estates* 9.500% Los Angeles Ontario* 7.750% San Bernardino Palos Verdes/Peninsula 9.500% Los Angeles Onyx 7.250% Kern Panorama City (Los 9.500% Los Angeles Opal Cliffs 9.000% Santa Cruz Angeles*) Orange Cove* 7.975% Fresno Paradise* 7.750% Butte Orange* 7.750% Orange Paramount* 9.500% Los Angeles Orangevale 7.750% Sacramento Parker Dam 7.750% San Bernardino Orcutt 7.750% Santa Barbara Parkfield 7.750% Monterey Ordbend 7.250% Glenn Parlier* 7.975% Fresno Oregon House 8.250% Yuba Pasadena* 10.250% Los Angeles Orick 7.750% Humboldt Paskenta 7.250% Tehama Orinda* 8.750% Contra Costa Paso Robles* 7.750% San Luis Obispo Orland* 7.750% Glenn Patterson* 7.875% Stanislaus Orleans 7.750% Humboldt Patton 7.750% San Bernardino Oro Grande 7.750% San Bernardino Pauma Valley 7.750% San Diego Orosi 7.750% Tulare Paynes Creek 7.250% Tehama Oroville* 8.250% Butte Pearblossom 9.500% Los Angeles Otay (Chula Vista*) 8.750% San Diego Pearland 9.500% Los Angeles Oxnard* 7.750% Ventura Pebble Beach 7.750% Monterey Pacheco 8.250% Contra Costa Pedley 7.750% Riverside Pacific Grove* 8.750% Monterey Peninsula Village 7.250% Plumas Pacific House 7.250% El Dorado Penn Valley 7.500% Nevada Pacific Palisades (Los 9.500% Los Angeles Penngrove 8.250% Sonoma Angeles*) Penryn 7.250% Placer Pacifica* 9.250% San Mateo Pepperwood 7.750% Humboldt Pacoima (Los Angeles*) 9.500% Los Angeles Permanente 9.000% Santa Clara Paicines 8.250% San Benito Perris* 7.750% Riverside Pajaro 7.750% Monterey Perry (Whittier*) 9.500% Los Angeles Pala 7.750% San Diego Pescadero 9.250% San Mateo Palermo 7.250% Butte Petaluma* 8.250% Sonoma 16 | P a g e (Note: “*” next to city indicates incorporated city)

California City and County Sales and Use Tax Rates Rates Effective 07/01/2019 through 12/31/2019

City Rate County City Rate County Petrolia 7.750% Humboldt Pondosa 7.250% Siskiyou Phelan 7.750% San Bernardino Pope Valley 7.750% Napa Phillipsville 7.750% Humboldt Poplar 7.750% Tulare Philo 7.875% Mendocino Port Costa 8.250% Contra Costa Pico Rivera* 10.250% Los Angeles Port Hueneme* 8.750% Ventura Piedmont* 9.250% Alameda Porter Ranch (Los 9.500% Los Angeles Piedra 7.975% Fresno Angeles*) Piercy 7.875% Mendocino Porterville* 9.250% Tulare Pilot Hill 7.250% El Dorado Portola Valley* 9.250% San Mateo Pine Grove 7.750% Amador Portola* 7.250% Plumas Pine Valley 7.750% San Diego Portuguese Bend (Rancho 9.500% Los Angeles Palos Verdes*) Pinecrest 7.250% Tuolumne Posey 7.750% Tulare Pinedale (Fresno*) 7.975% Fresno Potrero 7.750% San Diego Pinetree 9.500% Los Angeles Potter Valley 7.875% Mendocino Pinole* 9.250% Contra Costa Poway* 7.750% San Diego Pinon Hills 7.750% San Bernardino Prather 7.975% Fresno Pioneer 7.750% Amador Presidio (San Francisco*) 8.500% San Francisco Pioneertown 7.750% San Bernardino Presidio of Monterey 8.750% Monterey Piru 7.250% Ventura (Monterey*) Pismo Beach* 7.750% San Luis Obispo Priest Valley 7.750% Monterey Pittsburg* 8.750% Contra Costa Princeton 7.250% Colusa Pixley 7.750% Tulare Proberta 7.250% Tehama Placentia* 8.750% Orange Project City 7.250% Shasta Placerville* 8.250% El Dorado Prunedale 7.750% Monterey Plainview 7.750% Tulare Pt. Dume 9.500% Los Angeles Planada 7.750% Merced Pulga 7.250% Butte Plaster City 7.750% Imperial Pumpkin Center 7.250% Kern Platina 7.250% Shasta Quail Valley (Menifee*) 8.750% Riverside Playa Del Rey (Los 9.500% Los Angeles Quartz Hill 9.500% Los Angeles Angeles*) Quincy 7.250% Plumas Pleasant Grove 7.250% Sutter Rackerby 8.250% Yuba Pleasant Hill* 8.750% Contra Costa Rail Road Flat 7.250% Calaveras Pleasanton* 9.250% Alameda Rainbow 7.750% San Diego Plymouth* 7.750% Amador Raisin City 7.975% Fresno Point Arena* 8.375% Mendocino Ramona 7.750% San Diego Point Mugu 7.250% Ventura Ranchita 7.750% San Diego Point Reyes Station 8.250% Marin Rancho Bernardo (San 7.750% San Diego Pollock Pines 7.250% El Dorado Diego*) Pomona* 10.250% Los Angeles Rancho California 7.750% Riverside Pond 7.250% Kern 17 | P a g e (Note: “*” next to city indicates incorporated city)

California City and County Sales and Use Tax Rates Rates Effective 07/01/2019 through 12/31/2019

City Rate County City Rate County Rancho Cordova * 8.250% Sacramento Rimforest 7.750% San Bernardino Rancho Cucamonga* 7.750% San Bernardino Rimpau (Los Angeles*) 9.500% Los Angeles Rancho Dominguez 9.500% Los Angeles Rio Bravo (Bakersfield*) 8.250% Kern Rancho Mirage* 7.750% Riverside Rio Del Mar 9.000% Santa Cruz Rancho Murieta 7.750% Sacramento Rio Dell* 8.750% Humboldt Rancho Palos Verdes* 9.500% Los Angeles Rio Linda 7.750% Sacramento Rancho Park (Los 9.500% Los Angeles Rio Nido 8.250% Sonoma Angeles*) Rio Oso 7.250% Sutter Rancho Santa Fe 7.750% San Diego Rio Vista* 8.125% Solano Rancho Santa Margarita* 7.750% Orange Ripley 7.750% Riverside Randsburg 7.250% Kern Ripon* 7.750% San Joaquin Ravendale 7.250% Lassen River Pines 7.750% Amador Ravenna 9.500% Los Angeles Riverbank* 7.875% Stanislaus Raymond 7.750% Madera Riverdale 7.975% Fresno Red Bluff* 7.500% Tehama Riverside* 8.750% Riverside Red Mountain 7.750% San Bernardino Robbins 7.250% Sutter Red Top 7.750% Madera Rocklin* 7.250% Placer Redcrest 7.750% Humboldt Rodeo 8.250% Contra Costa Redding* 7.250% Shasta Rohnert Park* 8.750% Sonoma Redlands* 7.750% San Bernardino Rohnerville 7.750% Humboldt Redondo Beach* 9.500% Los Angeles Rolling Hills Estates* 9.500% Los Angeles Redway 7.750% Humboldt Rolling Hills* 9.500% Los Angeles Redwood City* 9.750% San Mateo Romoland (Menifee*) 8.750% Riverside Redwood Estates 9.000% Santa Clara Rosamond 7.250% Kern Redwood Valley 7.875% Mendocino Rose Bowl (Pasadena*) 10.250% Los Angeles Reedley* 8.475% Fresno Roseland 8.250% Sonoma Refugio Beach 7.750% Santa Barbara Rosemead* 9.500% Los Angeles Represa (Folsom Prison) 7.750% Sacramento Roseville* 7.750% Placer Requa 7.500% Del Norte Ross* 8.250% Marin Rescue 7.250% El Dorado Rossmoor 7.750% Orange Reseda (Los Angeles*) 9.500% Los Angeles Rough and Ready 7.500% Nevada Rheem Valley (Moraga*) 9.250% Contra Costa Round Mountain 7.250% Shasta Rialto* 7.750% San Bernardino Rowland Heights 9.500% Los Angeles Richardson Grove 7.750% Humboldt Royal Oaks 7.750% Monterey Richardson Springs 7.250% Butte Rubidoux 7.750% Riverside Richfield 7.250% Tehama Ruby Valley 7.750% Humboldt Richgrove 7.750% Tulare Rumsey 7.250% Yolo Richmond* 9.250% Contra Costa Running Springs 7.750% San Bernardino Richvale 7.250% Butte Ruth 7.250% Trinity Ridgecrest* 8.250% Kern 18 | P a g e (Note: “*” next to city indicates incorporated city)

California City and County Sales and Use Tax Rates Rates Effective 07/01/2019 through 12/31/2019

City Rate County City Rate County Rutherford 7.750% Napa San Mateo* 9.500% San Mateo Ryde 7.750% Sacramento San Miguel 7.250% San Luis Obispo Sacramento* 8.750% Sacramento San Pablo* 8.750% Contra Costa Saint Helena* 8.250% Napa San Pedro (Los Angeles*) 9.500% Los Angeles Salida 7.875% Stanislaus San Quentin 8.250% Marin Salinas* 9.250% Monterey San Rafael* 9.000% Marin Salton City 7.750% Imperial San Ramon* 8.250% Contra Costa Salyer 7.250% Trinity San Simeon 7.250% San Luis Obispo Samoa 7.750% Humboldt San Tomas 9.000% Santa Clara San Andreas 7.250% Calaveras San Ysidro (San Diego*) 7.750% San Diego San Anselmo* 8.750% Marin Sand City* 8.750% Monterey San Ardo 7.750% Monterey Sanger* 8.725% Fresno San Benito 8.250% San Benito Santa Ana* 9.250% Orange San Bernardino* 8.000% San Bernardino Santa Barbara* (U.C. Santa 8.750% Santa Barbara San Bruno* 9.250% San Mateo Barbara campus rate is San Carlos (San Diego*) 7.750% San Diego 7.75%) Santa Clara* 9.000% Santa Clara San Carlos* 9.250% San Mateo Santa Clarita* 9.500% Los Angeles San Clemente* 7.750% Orange Santa Cruz* 9.250% Santa Cruz San Diego* 7.750% San Diego Santa Fe Springs* 10.500% Los Angeles San Dimas* 9.500% Los Angeles Santa Margarita 7.250% San Luis Obispo San Fernando* 10.000% Los Angeles Santa Maria* 8.750% Santa Barbara San Francisco* 8.500% San Francisco Santa Monica* 10.250% Los Angeles San Gabriel* 9.500% Los Angeles Santa Nella 7.750% Merced San Geronimo 8.250% Marin Santa Paula* 8.250% Ventura San Gregorio 9.250% San Mateo Santa Rita Park 7.750% Merced San Jacinto* 7.750% Riverside Santa Rosa Valley 7.250% Ventura San Joaquin* 7.975% Fresno Santa Rosa* 9.000% Sonoma San Jose* 9.250% Santa Clara Santa Ynez 7.750% Santa Barbara San Juan Bautista* 9.000% San Benito Santa Ysabel 7.750% San Diego San Juan Capistrano* 7.750% Orange Santee* 7.750% San Diego San Juan Plaza (San Juan 7.750% Orange Capistrano*) Saratoga* 9.000% Santa Clara San Leandro* 9.750% Alameda Saticoy 7.250% Ventura San Lorenzo 9.250% Alameda Sattley 7.250% Sierra San Lucas 7.750% Monterey Saugus (Santa Clarita*) 9.500% Los Angeles San Luis Obispo* 7.750% San Luis Obispo Sausalito* 8.750% Marin San Luis Rey (Oceanside*) 8.250% San Diego Sawtelle (Los Angeles*) 9.500% Los Angeles San Marcos* 7.750% San Diego Sawyers Bar 7.250% Siskiyou San Marino* 9.500% Los Angeles Scotia 7.750% Humboldt San Martin 9.000% Santa Clara Scott Bar 7.250% Siskiyou 19 | P a g e (Note: “*” next to city indicates incorporated city)

California City and County Sales and Use Tax Rates Rates Effective 07/01/2019 through 12/31/2019

City Rate County City Rate County Scotts Valley* 9.000% Santa Cruz Simi Valley* 7.250% Ventura Sea Ranch 8.250% Sonoma Sisquoc 7.750% Santa Barbara Seabright (Santa Cruz*) 9.250% Santa Cruz Sites 7.250% Colusa Seal Beach* 8.750% Orange Sky Valley 7.750% Riverside Seaside* 9.250% Monterey Skyforest 7.750% San Bernardino Sebastopol* 9.000% Sonoma Sleepy Valley 9.500% Los Angeles Seeley 7.750% Imperial Sloat 7.250% Plumas Seiad Valley 7.250% Siskiyou Sloughhouse 7.750% Sacramento Selby 8.250% Contra Costa Smartsville 8.250% Yuba Selma* 8.475% Fresno Smith River 7.500% Del Norte Seminole Hot Springs 9.500% Los Angeles Smithflat 7.250% El Dorado Sepulveda (Los Angeles*) 9.500% Los Angeles Smoke Tree (Palm 9.250% Riverside 7.750% Tulare Springs*) Shadow Hills (Los 9.500% Los Angeles Smoke Tree (Twentynine 7.750% San Bernardino Angeles*) Palms*) Shafter* 7.250% Kern Snelling 7.750% Merced Shandon 7.250% San Luis Obispo Soda Springs 7.500% Nevada Sharpe Army Depot 7.750% San Joaquin Solana Beach* 7.750% San Diego Shasta 7.250% Shasta Soledad* 8.750% Monterey Shasta Lake* 7.250% Shasta Solemint 9.500% Los Angeles Shaver Lake 7.975% Fresno Solvang* 7.750% Santa Barbara Sheepranch 7.250% Calaveras Somerset 7.250% El Dorado Shell Beach (Pismo 7.750% San Luis Obispo Somes Bar 7.250% Siskiyou Beach*) Somis 7.250% Ventura Sheridan 7.250% Placer Sonoma* 8.750% Sonoma Sherman Island 7.750% Sacramento Sonora* 7.750% Tuolumne Sherman Oaks (Los 9.500% Los Angeles Soquel 9.000% Santa Cruz Angeles*) Soulsbyville 7.250% Tuolumne Sherwin Plaza 7.250% Mono South Dos Palos 7.750% Merced Shingle Springs 7.250% El Dorado South El Monte* 10.000% Los Angeles Shingletown 7.250% Shasta South Fork 7.750% Humboldt Shively 7.750% Humboldt South Gate* 10.250% Los Angeles Shore Acres 8.250% Contra Costa South Laguna (Laguna 7.750% Orange Shoshone 7.750% Inyo Beach*) Sierra City 7.250% Sierra South Lake Tahoe* 7.750% El Dorado Sierra Madre* 9.500% Los Angeles South Pasadena* 9.500% Los Angeles Sierraville 7.250% Sierra South San Francisco* 9.750% San Mateo Signal Hill* 9.500% Los Angeles South Shore (Alameda*) 9.750% Alameda Silver Lake 7.750% Amador South Whittier 9.500% Los Angeles Silverado Canyon 7.750% Orange Spanish Flat 7.750% Napa

20 | P a g e (Note: “*” next to city indicates incorporated city)

California City and County Sales and Use Tax Rates Rates Effective 07/01/2019 through 12/31/2019

City Rate County City Rate County Spreckels 7.750% Monterey Sunol 9.250% Alameda Spring Garden 7.250% Plumas Sunset Beach 7.750% Orange Spring Valley 7.750% San Diego Sunset Whitney Ranch 7.250% Placer Springville 7.750% Tulare Surfside (Seal Beach*) 8.750% Orange Spyrock 7.875% Mendocino Susanville* 7.250% Lassen Squaw Valley 7.975% Fresno Sutter 7.250% Sutter St. Helena* 8.250% Napa Sutter Creek* 7.750% Amador Standard 7.250% Tuolumne Swall Meadows (Bishop*) 7.750% Inyo Standish 7.250% Lassen Sylmar (Los Angeles*) 9.500% Los Angeles Stanford 9.000% Santa Clara Taft* 7.250% Kern Stanislaus 7.250% Tuolumne Tagus Ranch 7.750% Tulare Stanton* 8.750% Orange Tahoe City 7.250% Placer Steele Park 7.750% Napa Tahoe Paradise 7.250% El Dorado Stevenson Ranch 9.500% Los Angeles Tahoe Valley 7.250% El Dorado Stevinson 7.750% Merced Tahoe Vista 7.250% Placer Stewarts Point 8.250% Sonoma Tahoma 7.250% Placer Stinson Beach 8.250% Marin Talmage 7.875% Mendocino Stirling City 7.250% Butte Tamal (San Quentin) 8.250% Marin Stockton* 9.000% San Joaquin Tarzana (Los Angeles*) 9.500% Los Angeles Stonyford 7.250% Colusa Taylorsville 7.250% Plumas Storrie 7.250% Plumas Tecate 7.750% San Diego Stratford 7.250% Kings Tecopa 7.750% Inyo Strathmore 7.750% Tulare Tehachapi* 7.250% Kern Strawberry 7.250% Tuolumne Tehama* 7.250% Tehama Strawberry Valley 8.250% Yuba Temecula* 8.750% Riverside Studio City (Los Angeles*) 9.500% Los Angeles Temple City* 9.500% Los Angeles Sugarloaf 7.750% San Bernardino Templeton 7.250% San Luis Obispo Suisun City* 8.375% Solano Terminal Island (Los 9.500% Los Angeles Sulphur Springs 9.500% Los Angeles Angeles*) Sultana 7.750% Tulare Termo 7.250% Lassen Summerland 7.750% Santa Barbara Terra Bella 7.750% Tulare Summit 7.750% San Bernardino Thermal 7.750% Riverside Summit City 7.250% Shasta Thornton 7.750% San Joaquin Sun City (Menifee*) 8.750% Riverside Thousand Oaks* 7.250% Ventura Sun Valley (Los Angeles*) 9.500% Los Angeles Thousand Palms 7.750% Riverside Sunland (Los Angeles*) 9.500% Los Angeles Three Rivers 7.750% Tulare Sunnymead (Moreno 7.750% Riverside Tiburon* 8.250% Marin Valley*) Tierra Del Sol 7.750% San Diego Sunnyside 7.750% San Diego Tierrasanta (San Diego*) 7.750% San Diego Sunnyvale* 9.000% Santa Clara Tipton 7.750% Tulare 21 | P a g e (Note: “*” next to city indicates incorporated city)

California City and County Sales and Use Tax Rates Rates Effective 07/01/2019 through 12/31/2019

City Rate County City Rate County Tollhouse 7.975% Fresno University 7.750% Santa Barbara Toluca Lake (Los Angeles*) 9.500% Los Angeles University Park (Irvine*) 7.750% Orange Tomales 8.250% Marin Upland* 7.750% San Bernardino Toms Place 7.250% Mono Upper Lake/ Upper Lake 7.250% Lake Topanga 9.500% Los Angeles Valley Topanga Park 9.500% Los Angeles Vacaville* 8.125% Solano Topaz 7.250% Mono Val Verde Park 9.500% Los Angeles Torrance* 9.500% Los Angeles Valencia (Santa Clarita*) 9.500% Los Angeles Town Center 7.750% Tulare Valinda 9.500% Los Angeles Trabuco Canyon 7.750% Orange Vallecito 7.250% Calaveras Tracy* 8.250% San Joaquin Vallejo* 8.375% Solano Tranquillity 7.975% Fresno Valley Center 7.750% San Diego Traver 7.750% Tulare Valley Fair 9.000% Santa Clara Travis A.F.B. (Fairfield*) 8.375% Solano Valley Ford 8.250% Sonoma Tres Pinos 8.250% San Benito Valley Home 7.875% Stanislaus Trinidad* 8.500% Humboldt Valley Springs 7.250% Calaveras Trinity Center 7.250% Trinity Valley Village 9.500% Los Angeles Trona 7.750% San Bernardino Valyermo 9.500% Los Angeles Trowbridge 7.250% Sutter Van Nuys (Los Angeles*) 9.500% Los Angeles Truckee* 8.250% Nevada Vandenberg A.F.B 7.750% Santa Barbara Tujunga (Los Angeles*) 9.500% Los Angeles Vasquez Rocks 9.500% Los Angeles Tulare* 8.250% Tulare Venice (Los Angeles*) 9.500% Los Angeles Tulelake* 7.250% Siskiyou Ventucopa 7.750% Santa Barbara Tuolumne 7.250% Tuolumne Ventura* 7.750% Ventura Tuolumne Meadows 7.750% Mariposa Verdugo City (Glendale*) 10.250% Los Angeles Tupman 7.250% Kern Vernalis 7.750% San Joaquin Turlock* 7.875% Stanislaus Vernon* 9.500% Los Angeles Tustin* 7.750% Orange Veteran's Hospital (Los 9.500% Los Angeles Angeles*) Twain 7.250% Plumas Victor 7.750% San Joaquin Twain Harte 7.250% Tuolumne Victorville* 7.750% San Bernardino Twentynine Palms* 7.750% San Bernardino Vidal 7.750% San Bernardino Twin Bridges 7.250% El Dorado View Park* 9.500% Los Angeles Twin Peaks 7.750% San Bernardino Villa Grande 8.250% Sonoma Two Rock Coast Guard 8.250% Sonoma Station Villa Park* 7.750% Orange U.S. Naval Postgrad School 8.750% Monterey Vina 7.250% Tehama (Monterey*) Vincent 9.500% Los Angeles Ukiah* 8.875% Mendocino Vineburg 8.250% Sonoma Union City* 9.750% Alameda Vinton 7.250% Plumas Universal City 9.500% Los Angeles Virgilia 7.250% Plumas

22 | P a g e (Note: “*” next to city indicates incorporated city)

California City and County Sales and Use Tax Rates Rates Effective 07/01/2019 through 12/31/2019

City Rate County City Rate County Visalia* 8.500% Tulare Westminster* 8.750% Orange Vista Park 7.250% Kern Westmorland* 7.750% Imperial Vista* 8.250% San Diego Westport 7.875% Mendocino Volcano 7.750% Amador Westside 7.875% Stanislaus Volta 7.750% Merced Westwood 7.250% Lassen Wallace 7.250% Calaveras Westwood (Los Angeles*) 9.500% Los Angeles Walnut Creek* 8.250% Contra Costa Wheatland* 7.750% Yuba Walnut Grove 7.750% Sacramento Wheeler Ridge 7.250% Kern Walnut Park 9.500% Los Angeles Whiskeytown 7.250% Shasta Walnut* 9.500% Los Angeles Whispering Pines 7.250% Lake Warm Springs (Fremont*) 9.250% Alameda White Pines 7.250% Calaveras Warner Springs 7.750% San Diego Whitethorn 7.750% Humboldt Wasco* 8.250% Kern Whitewater 7.750% Riverside Waterford* 7.875% Stanislaus Whitlow 7.750% Humboldt Watsonville* 9.250% Santa Cruz Whitmore 7.250% Shasta Watts 9.500% Los Angeles Whittier* 9.500% Los Angeles Waukena 7.750% Tulare Wildomar* 8.750% Riverside Wawona 7.750% Mariposa Wildwood 7.250% Shasta Weaverville 7.250% Trinity Williams* 7.750% Colusa Weed* 7.500% Siskiyou Willits* 8.375% Mendocino Weimar 7.250% Placer Willow Creek 7.750% Humboldt Weldon 7.250% Kern Willow Ranch 7.250% Modoc Wendel 7.250% Lassen Willowbrook 9.500% Los Angeles Weott 7.750% Humboldt Willows* 7.250% Glenn West Covina* 9.500% Los Angeles Wilmington (Los Angeles*) 9.500% Los Angeles West Hills (Los Angeles*) 9.500% Los Angeles Wilseyville 7.250% Calaveras West Hollywood* 9.500% Los Angeles Wilsona Gardens 9.500% Los Angeles West Los Angeles (Los 9.500% Los Angeles Wilton 7.750% Sacramento Angeles*) Winchester 7.750% Riverside West Point 7.250% Calaveras Windsor Hills 9.500% Los Angeles West Sacramento* 8.250% Yolo Windsor* 8.250% Sonoma Westchester (Los 9.500% Los Angeles Winnetka (Los Angeles*) 9.500% Los Angeles Angeles*) Winterhaven 7.750% Imperial Westend 7.750% San Bernardino Winters* 7.250% Yolo Westhaven 7.750% Humboldt Winton 7.750% Merced Westlake (Los Angeles*) 9.500% Los Angeles Wishon 7.750% Madera Westlake Village 7.250% Ventura Witter Springs 7.250% Lake (Thousand Oaks*) Westlake Village* 9.500% Los Angeles Wofford Heights 7.250% Kern Westley 7.875% Stanislaus Woodacre 8.250% Marin

23 | P a g e (Note: “*” next to city indicates incorporated city)

California City and County Sales and Use Tax Rates Rates Effective 07/01/2019 through 12/31/2019

City Rate County Woodbridge 7.750% San Joaquin Woodfords 7.250% Alpine Woodlake* 8.750% Tulare Woodland Hills (Los 9.500% Los Angeles Angeles*) Woodland* 8.000% Yolo Woodleaf 8.250% Yuba Woodside* 9.250% San Mateo Woodville 7.750% Tulare Woody 7.250% Kern Wrightwood 7.750% San Bernardino Yankee Hill 7.250% Butte Yermo 7.750% San Bernardino Yettem 7.750% Tulare Yolo 7.250% Yolo Yorba Linda* 7.750% Orange Yorkville 7.875% Mendocino Yosemite Lodge 7.750% Mariposa 7.750% Mariposa Yountville* 7.750% Napa Yreka* 7.750% Siskiyou Yuba City* 7.250% Sutter Yucaipa* 7.750% San Bernardino Yucca Valley* 8.750% San Bernardino Zamora 7.250% Yolo Zenia 7.250% Trinity

24 | P a g e (Note: “*” next to city indicates incorporated city)