Measure X Citizen Oversight Committee

June 19, 2019|Mesure X Citizen Oversight Committee 1 CITY OF SANTA ANA Measure X Citizen Oversight Committee REGULAR MEETING MINUTES June 19, 2019 CALL TO ORDER: City Hall 20 Civic Center Plaza, Room 1600 Santa Ana, CA 6:00 PM ATTENDANCE: Committee members: Keith Carpenter Timothy Johnson Abigail Landaverde Christopher Leo Alonzo Lugo MEMBERS ABSENT: Michele Martinez - Excused STAFF PRESENT: Kristine Ridge, City Manager Kathryn Downs, FMSA Executive Director Sergio Vidal, FMSA Assistant Director Kristin Andrade, FMSA Recording Secretary PLEDGE OF ALLEGIANCE Keith Carpenter led. PUBLIC COMMENTS - None. WELCOME City Manager Kristine Ridge welcomed the Committee and thanked them for their commitment. AGENDA DISCUSSION ITEMS 1. Excused Absences Member Martinez was excused from the meeting.

June 19, 2019|Mesure X Citizen Oversight Committee 2 2. Committee Member Introductions Committee Members and staff introduced themselves. 3. Election of the Chairperson and Vice-Chairperson for 2019-2020 MOTION: Nominate Member Carpenter as Chairperson of the Measure X Citizens Oversight Committee MOTION: Landaverde SECOND: Leo VOTE: AYES: Carpenter, Johnson, Landaverde, Leo, Lugo (5) NOES: None (0) ABSENT: Martinez (1) MOTION: Nominate Member Johnson as Vide-Chairperson of the Measure X Citizens Oversight Committee MOTION: Landaverde SECOND: Leo VOTE: AYES: Carpenter, Johnson, Landaverde, Leo, Lugo (5) NOES: None (0) ABSENT: Martinez (1) 4. Review California Brown Act Requirements {Strategic Plan Goal. 5, Objective No. 1} Committee Members were provided with the Open & Public V - A guide to the Ralph M. Brown Act. Executive Director Kathryn Downs reviewed the California Brown Act Requirements with the Committee. 5. Review Introduction to Budget and Sales Tax {Strategic Plan Goal. 4, Objective No. 3} 6. Review Overview of Measure X Implementation {Strategic Plan Goal. 4, Objective No. 3} 7. Review Expected Measure X Aligned Spending {Strategic Plan Goal. 4, Objective No. 1,3}

If you need special assistance to participate in this meeting, please contact Michael Ortiz, City ADA Program Coordinator, at (714) 647- 5624. Please call prior to the meeting date, to allow the City enough time to make reasonable arrangements for accessibility to this meeting. [Americans with Disabilities Act, Title II, 28 CFR 35.102] MEASURE X CITIZEN OVERSIGHT COMMITTEE REGULAR MEETING AGENDA Vacant Chair Michele Martinez Abigail Landaverde Committee Member - Ward 1 Committee Member - Ward 2 Alonzo Lugo Vacant Committee Member - Ward 3 Committee Member - Ward 4 Christopher Leo Keith Carpenter Committee Member - Ward 5 Committee Member - Ward 6 Vacant City-Wide Member ______________________________________ Kathryn Downs Sergio Vidal Kristin Andrade Executive Director Assistant Director Recording Secretary Finance & Management Services Agency (FMSA) FMSA FMSA JUNE 19, 2019 Room 1600 20 Civic Center Plaza Santa Ana, CA 6:00 PM TELECONFERENCE LOCATION: InterContinental Hotel Committee Member Michele Martinez will attend this meeting of the Committee via teleconference from the InterContinental Hotel lobby located at 100 Chopin Plaza, Miami FL 33131.

MEASURE X CITIZEN OVERSIGHT AGENDA 2 JUNE 19, 2019 MEASURE X CITIZEN OVERSIGHT COMMITTEE MEETING INFORMATION Five-Year Strategic Plan (2014-2019) Detailed information at: http://www.santa-ana.org/strategic-planning/ Vision, Mission and Guiding Principles - The City of Santa Ana is committed to achieving a shared vision for the organization and its community. The vision, mission and guiding principles (values) are the result of a thoughtful and inclusive process designed to set the City and organization on a course that meets the challenges of today and tomorrow. Vision - The dynamic center of Orange County which is acclaimed for our: •Investment in youth •Safe and healthy community •Neighborhood pride •Thriving economic climate •Enriched and diverse culture •Quality government services Mission - To deliver efficient public services in partnership with our community which ensures public safety, a prosperous economic environment, opportunities for our youth, and a high quality of life for residents.” Guiding Principles •Collaboration •Efficiency •Equity •Excellence •Fiscal Responsibility •Innovation •Transparency Strategic Plan Goals/Objectives/Strategies: Goal 1 - Community Safety Goal 2 - Youth, Education, Recreation Goal 3 - Economic Development Goal 4 - City Financial Stability Goal 5 - Community Health, Livability, Engagement & Sustainability Goal 6 - Community Facilities & Infrastructure Goal 7 - Team Santa Ana CODE OF ETHICS AND CONDUCT - The people of the City of Santa Ana, at an election held on February 5, 2008, approved an amendment to the City Charter of the City of Santa Ana which established the Code of Ethics and Conduct for elected officials and members of appointed boards, Committees, and committees to assure public confidence. A copy of the City’s Code can be found on the Clerk of the Council’s webpage. The following are the core values expressed: Integrity · Honesty · Responsibility · Fairness · Accountability · Respect · Efficiency AGENDA DESCRIPTION - The agenda descriptions provide the public with a general summary of the items of business to be considered by the Committee. The Committee is not limited in any way by the “Recommended Action” and may take any action which the Committee deems to be appropriate on an agenda item. Except as otherwise provided by law, no action shall be taken on any item not listed on the agenda. AGENDA & MINUTES - Staff reports and documents relating to each agenda item are on file in the office of the Finance and Management Services Agency and are available for public inspection during regular business hours, 8:00 a.m. – 5:00 p.m., Monday through Thursday and alternate Fridays. Finance and Management Services Agency is located in City Hall, 20 Civic Center Plaza, 3th Floor, Santa Ana, California, and (714) 647-5420. Committee meeting agendas for regular meetings, staff reports, and minutes are available 72 hours before a Committee meeting and 24 hours for Special Meetings at the following website address: www.santa-ana.org.; PUBLIC COMMENT - Pursuant to Government Code Sec. 54954.3, the public may address the Committee on any and all matters within the Committee’s jurisdiction. To speak, please register by submitting a completed “Request to Speak” form to the Committee Secretary. Speaker forms will be available at the meeting. To speak on an item on the Agenda, enter the Agenda item number on your speaker form. The Chairperson will call your name when the Agenda item is considered. To speak on an item not on the Agenda, check the public comments box on your speaker form. The Chairperson will call your name during the Public Comments portion of the meeting. When speaking, please state your name and address. Limit your remarks to three (3) minutes. The number of speakers and allotted time may be limited at the discretion of the Chairperson. CONSENT CALENDAR - All matters listed under the consent calendar are considered to be routine by the Committee and will be enacted by one motion without discussion. A member of the Committee may “pull” any item from the consent calendar for a separate vote. SENATE BILL 343 - As required by Senate Bill 343, any non-confidential writings or documents provided to a majority of the Committee members regarding any item on this agenda will be made available for public inspection in the office of the Finance and Management Services Agency during normal business hours. TRANSLATION SERVICES - For translation services in other languages, contact Kristin Andrade, Recording Secretary, at 714-647-6960 no later than 48 hours prior to the scheduled meeting.

MEASURE X CITIZEN OVERSIGHT AGENDA 3 JUNE 19, 2019 CITY OF SANTA ANA MEASURE X CITIZEN OVERSIGHT COMMITTEE REGULAR MEETING AGENDA JUNE 19, 2019 6:00 PM CALL TO ORDER VACANT, Chair Committee Members: CARPENTER, LANDAVERDE, LEO, LUGO, MARTINEZ Executive Director, Assistant Director, Recording Secretary PLEDGE OF ALLEGIANCE ROLL CALL Recording Secretary PUBLIC COMMENTS - Persons wishing to speak regarding the Consent Calendar Items should file a “Request to Speak” form with the Recording Secretary. Member of the public will be allotted 3 minutes to speak, unless additional time is granted by the Chairperson. REQUESTS TO SPEAK SHALL NOT BE ACCEPTED AFTER THE PUBLIC COMMENT SESSION BEGINS WITHOUT PERMISSION OF THE PRESIDING CHAIR. Agendas will be posted at the teleconference location and the teleconference location will conduct the meetings in a manner that protects the rights of any party or member of the public appearing before the Committee. CONSENT CALENDAR ITEMS RECOMMENDED ACTION: Approve staff recommendations for Consent Calendar Item 1. 1. EXCUSED ABSENCES RECOMMENDED ACTION: Excuse absent Committee member(s): Martinez *** END OF CONSENT CALENDAR ***

MEASURE X CITIZEN OVERSIGHT AGENDA 4 JUNE 19, 2019 BUSINESS CALENDAR ITEMS 2. COMMITTEE MEMBER INTRODUCTIONS RECOMMENDED ACTION: Each Member introduce themselves to the Committee. 3. ELECTION OF THE CHAIRPERSON AND VICE-CHAIRPERSON FOR 2019-2020 RECOMMENDED ACTION: Elect a Chairperson and Vice-Chairperson for fiscal year 2019-2020. 4. REVIEW CALIFORNIA BROWN ACT REQUIREMENTS {STRATEGIC PLAN GOAL NO. 5, OBJECTIVE NO. 1} RECOMMENDED ACTION: Receive and file a brief overview of state open meetings law. 5. REVIEW INTRODUCTION TO BUDGET AND SALES TAX {STRATEGIC PLAN GOAL NO. 4, OBJECTIVE NO. 3} RECOMMENDED ACTION: Receive and file. 6. REVIEW OVERVIEW OF MEASURE X IMPLEMENTATION {STRATEGIC PLAN GOAL NO. 4, OBJECTIVE NO. 3} RECOMMENDED ACTION: Receive and file. 7. REVIEW EXPECTED MEASURE X ALIGNED SPENDING {STRATEGIC PLAN GOAL NO. 4, OBJECTIVES NO. 1 & 3} RECOMMENDED ACTION: Receive and file. *** END OF BUSINESS CALENDAR *** COMMENTS 8. PUBLIC COMMENTS (Non-agenda items) AT THIS TIME the members of the public may address the Committee members regarding any non-agenda items within the subject matter jurisdiction of the Committee. NO action may be taken on non-agenda items unless authorized by law. Pursuant to California Government Code section 54953(b)(3), any member of the public wishing to address the legislative body directly pursuant to California Government Code section 54954.3 may do so at each teleconference location at the time the item is considered.

MEASURE X CITIZEN OVERSIGHT AGENDA 5 JUNE 19, 2019 9. STAFF MEMBER COMMENTS AT THIS TIME City staff members may address the Committee members regarding any non-agenda items within the subject matter jurisdiction of the Committee. NO action may be taken on non-agenda items unless authorized by law. 10. COMMITTEE MEMBER COMMENTS AT THIS TIME the Committee members may comment on non-agenda matters and ask questions of or give directions to staff. NO action may be taken on non-agenda items unless authorized by law. ADJOURNMENT The next regular meeting of the Measure X Citizen Oversight Committee is scheduled for September 11, 2019, at 6:00 PM in Room 1600, 20 Civic Center Plaza, Santa Ana, CA.

7-ELEVEN FOOD STORES GUARANTY CHEVROLET ROGER DUNN GOLF SHOPS ARCO AM/PM MINI MARTS HD SUPPLY CONSTRUCTION SUPPLY ROSS STORES BUILDERS SURPLUS HOME DEPOT SAF-T-CO SUPPLY CALIFORNIA MOTORS DIRECT IPC (USA) TARGET STORES CHEVRON SERVICE STATIONS MACY'S DEPARTMENT STORE VOLKSWAGEN SOUTH COAST CREVIER BMW/CREVIER MINI MAIN ELECTRIC SUPPLY CO. WAL MART SUPERCENTER FINANCIAL SERVICES VEHICLE TRUST MCDONALD'S RESTAURANTS WAXIE CORPORATION FREEWAY HONDA NORTHGATE MARKET XEROX CORPORATION G & M OIL COMPANY Santa Ana South Coast California South Coast California TOTAL -0.1% -1.4% -0.6% 3.4% 3.9% GENERAL RETAIL -1.6% -0.9% -0.2% 1.7% 1.9% FOOD PRODUCTS -10.0% -5.3% -4.0% 2.6% 2.3% TRANSPORTATION 0.0% 3.9% 3.4% 4.2% 5.1% CONSTRUCTION 0.7% -6.1% -1.5% 8.5% 10.8% BUSINESS TO BUSINESS 8.9% -2.2% -2.4% 3.3% 3.0% Restaurants -6.8% -2.0% -2.0% 2.1% 2.0% Auto Sales - New -0.8% 6.6% 4.8% 2.5% 3.7% Service Stations 12.6% 5.3% 5.2% 10.3% 11.1% Bldg.Matls-Whsle 5.5% 0.2% 3.7% 7.0% 9.5% Heavy Industry -3.4% 3.9% 2.2% 5.4% 4.8% Miscellaneous Retail -8.9% -2.6% -3.3% 1.3% 1.8% Department Stores -1.2% 1.3% 4.1% 1.2% 1.9% Food Markets -17.0% -17.3% -11.1% 4.6% 3.8% Apparel Stores -4.3% -1.2% -2.1% 1.8% 1.1% Light Industry 7.6% -2.9% -1.4% 1.1% 1.4% Electronic Equipment 23.1% 13.7% 0.1% 7.7% 0.0% Bldg.Matls-Retail -7.4% -15.2% -8.9% 10.6% 12.6% Leasing 0.9% -5.7% -3.1% 4.3% 5.7% Auto Parts/Repair -11.2% -4.4% -3.0% -1.6% -1.6% SANTA ANA Sales Tax Summary Jan 2018 to Dec 2018 NEWS GDP: Grew 2.6% in 2018Q4: 3.4% in 2018Q3; and 4.2% in 2018Q2. Consumer spending was robust due to a strong job market, tax cuts and household income gains. Business investment, after faltering in the third quarter, bounced back in final three months of the year. The California Department of Tax and Fee Administration announced that it will require out-of-state retailers to collect and remit use tax beginning on April 1, 2019 if in the preceding or current calendar year their sales into California exceed $100,000,or 200 or more separate transactions. Real Estate Sales in California: Statewide sales of existing, single-family homes in January 2019 totaled 357,730, down 3.9% from December and down 12.6% from January 2018. The 30-year, fixed-mortgage interest rate averaged 4.46% in January, up from 4.03% in January 2018 (Freddie Mac). Top 25 Sales Tax Generators Business Activity Quarter over Quarter Year over Year Santa Ana 3.9% -2.4% 3.2% 6.0% 11.3% 4.7% -2.3% 5.1% 12.3% 3.8% -0.9% -2.3% 1.0% -2.7% -9.5% -1.1% 3.4% 20.5% 9.9% 11.5% Non-Confidential MuniServices / Avenu Insights & AnalyticsPage 27 of 55

SANTA ANA: Sales Tax Performance Analysis by Quarter TOTAL Confidential Economic TOTAL 2018Q4 QoQ %∆ QoQ $∆ YoY %∆ YoY $∆ $11,153,552 -0.1% -$6,890 4.7% $1,964,211 GENERAL RETAIL 2018Q4 QoQ %∆ QoQ $∆ YoY %∆ YoY $∆ $2,671,494 -1.6% -$42,339 3.9% $365,390 24.0% FOOD PRODUCTS 2018Q4 QoQ %∆ QoQ $∆ YoY %∆ YoY $∆ $1,926,043 -10.0% -$214,805 -2.4% -$198,652 % of Total: 17.3% TRANSPORTATION 2018Q4 QoQ %∆ QoQ $∆ YoY %∆ YoY $∆ $2,402,382 0.0% $1,117 3.2% $303,818 % of Total: 21.5% CONSTRUCTION 2018Q4 QoQ %∆ QoQ $∆ YoY %∆ YoY $∆ $1,200,525 0.7% $7,927 6.0% $281,437 % of Total: 10.8% BUSINESS TO BUSINESS 2018Q4 QoQ %∆ QoQ $∆ YoY %∆ YoY $∆ $2,843,669 8.9% $231,744 11.3% $1,139,852 % of Total: 25.5% Q1 Q2 Q3 Q4 TOTAL CATEGORY % of 2018Q4 Total: QoQ = 18Q4 / 17Q4 YoY = YE 18Q4 / YE 17Q4 $0 $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 $3,000,000 $3,500,000 $0 $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 MuniServices / Avenu Insights & AnalyticsPage 36 of 55

30020 City of Santa Ana Sales QoQ Aug FY Payments Amounts Cash Received Sales Allocation Received Description Allocations Quarter Total Change Sales Received Received Quarter Total Jun '16 Aug '16 Sep '16 Clean-up 2,631,102 12,878,702 51.0% 2016Q3 Jul '16 Aug '16 Sep '16 1st Advance 3,041,900 Sep '16 5,673,002 12,846,302 Aug '16 Sep '16 Oct '16 2nd Advance 3,041,900 Oct '16 3,041,900 Sep '16 Oct '16 Nov '16 3rd Advance 4,055,700 2016Q3 Nov '16 4,055,700 Sep '16 Nov '16 Dec '16 Clean-up 1,558,851 11,698,352 40.1% 2016Q4 Oct '16 Nov '16 Dec '16 1st Advance 3,229,900 Dec '16 4,788,751 11,886,351 Nov '16 Dec '16 Jan '17 2nd Advance 3,229,900 Jan '17 3,229,900 Dec '16 Jan '17 Feb '17 3rd Advance 4,306,500 2016Q4 Feb '17 4,306,500 Dec '16 Feb '17 Mar '17 Clean-up 1,325,006 12,091,305 39.0% 2017Q1 Jan '17 Feb '17 Mar '17 1st Advance 2,992,100 Mar '17 4,317,106 11,853,506 Feb '17 Mar '17 Apr '17 2nd Advance 2,992,100 Apr '17 2,992,100 Mar '17 Apr '17 May '17 3rd Advance 3,989,500 2017Q1 May '17 3,989,500 Mar '17 May '17 Jun '17 Clean-up 990,246 10,963,946 2017Q2 Apr '17 May '17 Jun '17 1st Advance 3,437,500 Jun '17 4,427,746 11,409,346 May '17 Jun '17 Jul '17 2nd Advance 3,293,100 FY 2016-2017 Jul '17 3,293,100 Jun '17 Jul '17 Aug '17 3rd Advance 4,583,400 2017Q2 48,698,705 Aug '17 4,583,400 Jun '17 Aug '17 Sep '17 Clean-up 444,476 11,758,476 -8.7% 2017Q3 Jul '17 Aug '17 Sep '17 1st Advance 3,192,500 Sep '17 3,636,976 11,513,476 Aug '17 Sep '17 Oct '17 2nd Advance 3,192,500 Oct '17 3,192,500 Sep '17 Oct '17 Nov '17 3rd Advance 4,033,900 2017Q3 Nov '17 4,033,900 Sep '17 Nov '17 Dec '17 Clean-up 1,292,771 11,711,672 0.1% 2017Q4 Oct '17 Nov '17 Dec '17 1st Advance 3,342,800 Dec '17 4,635,571 11,861,971 Nov '17 Dec '17 Jan '18 2nd Advance 3,342,800 Jan '18 3,342,800 Dec '17 Jan '18 Feb '18 3rd Advance 4,457,000 2017Q4 Feb '18 4,457,000 Dec '17 Feb '18 Mar '18 Clean-up 1,309,471 12,452,072 3.0% 2018Q1 Jan '18 Feb '18 Mar '18 1st Advance 3,038,000 Mar '18 4,347,471 12,147,271 Feb '18 Mar '18 Apr '18 2nd Advance 3,038,000 2018Q1 Apr '18 3,038,000 Mar '18 Apr '18 May '18 Clean-up 4,503,369 10,579,368 -3.5% May '18 4,503,369 2018Q2 Apr '18 May '18 Jun '18 1st Advance 3,710,703 Jun '18 3,710,703 11,252,072 May '18 Jun '18 Jul '18 2nd Advance 3,865,251 2018Q2 FY 2017-2018 Jul '18 3,865,251 Jun '18 Jul '18 Aug '18 Clean-Up 3,180,085 10,756,038 -8.5% 45,943,626 Aug '18 3,180,085 MuniServices / Avenu Insights & Analytics

30020 City of Santa Ana Sales QoQ Aug FY Payments Amounts Cash Received Sales Allocation Received Description Allocations Quarter Total Change Sales Received Received Quarter Total Aug '18 CDTFA Missing 476,300 Aug '18 CDTFA "Advance on Missing Payments" (June) 476,300 2018Q3 Jul '18 Aug '18 Sep '18 1st Advance 3,981,457 Sep '18 3,981,457 11,503,093 Aug '18 Sep '18 Oct '18 2nd Advance 5,093,104 2018Q3 Oct '18 5,093,104 Sep '18 Oct '18 Nov '18 Clean-Up 5,303,425 14,854,287 26.8% Nov '18 5,303,426 2018Q4 Oct '18 Nov '18 Dec '18 1st Advance 4,298,187 Dec '18 4,298,187 14,694,717 Nov '18 Dec '18 Jan '19 2nd Advance 3,942,090 2018Q4 Jan '19 3,942,090 Dec '18 Jan '19 Feb '19 Clean-Up 4,893,387 13,133,664 5.5% Feb '19 4,893,387 2019Q1 Jan '19 Feb '19 Mar '19 1st Advance 3,962,200 Mar '19 3,962,200 12,797,677 Feb '19 Mar '19 Apr '19 2nd Advance 3,155,900 2019Q1 Apr '19 3,155,900 Mar '19 Apr '19 May '19 Clean-Up 4,570,368 11,688,468 10.5% May '19 4,570,368 2019Q2 Apr '19 May '19 Jun '19 1st Advance 3,381,800 Jun '19 3,381,800 11,108,068 May '19 Jun '19 Jul '19 2nd Advance 3,381,800 2019Q2 FY 2018-2019 Jul '19 3,381,800 Jun '19 Jul '19 Aug '19 Clean-Up 5,761,463 12,525,063 16.4% 52,201,482 Aug '19 5,761,463 2019Q3 Jul '19 Aug '19 Sep '19 1st Advance 3,537,100 Sep '19 3,537,100 12,680,363 Aug '19 Sep '19 Oct '19 2nd Advance 3,537,100 2019Q3 Oct '19 3,537,100 Sep '19 Oct '19 Nov '19 Clean-Up 6,026,142 13,100,342 -11.8% Nov '19 6,026,142 2019Q4 Oct '19 Nov '19 Dec '19 1st Advance 3,507,000 Dec '19 3,507,000 13,070,242 Nov '19 Dec '19 Jan '20 2nd Advance 3,507,000 2019Q4 Jan '20 3,507,000 Dec '19 Jan '20 Feb '20 Clean-Up 5,974,862 12,988,862 -1.1% Feb '20 5,974,862 2020Q1 Jan '20 Feb '20 Mar '20 1st Advance 3,354,300 Mar '20 3,354,300 12,836,162 Feb '20 Mar '20 Apr '20 2nd Advance 3,354,300 2020Q1 Apr '20 3,354,300 Mar '20 Apr '20 May '20 Clean-Up 5,714,622 12,423,222 6.3% May '20 5,714,622 2020Q2 Apr '20 May '20 Jun '20 1st Advance 3,509,300 Jun '20 3,509,300 12,578,222 May '20 Jun '20 Jul '20 2nd Advance 3,509,300 2020Q2 FY 2019-2020 Jul '20 3,509,300 Jun '20 Jul '20 Aug '20 Clean-Up 5,978,834 12,997,434 3.8% 51,509,861 Aug '20 5,978,834 MuniServices / Avenu Insights & Analytics

*(For more details, refer to www.cdtfa.ca.gov/taxes-and-fees/sales-use-tax-rates.htm.) Please note: Some communities located within a county or a city may not be listed. If you are in doubt about the correct rate or if you cannot find a community, please call our toll-free number at 1-800-400-7115 (TTY:711), or call the local California Department of Tax and Fee Administration office nearest you for assistance. CDTFA-95 (FRONT) REV. 15 (4-19) STATE OF CALIFORNIA CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATIONSALES AND USE TAX RATES California Sales and Use Tax Rates by County and City* Operative April 1, 2019 (includes state, county, local, and district taxes) ALAMEDA CO. 9.25% City of Alameda 9.75% City of Albany 9.75% City of Hayward 9.75% City of Newark 9.75% City of San Leandro 9.75% City of Union City 9.75% ALPINE CO. 7.25% AMADOR CO. 7.75% BUTTE CO. 7.25% City of Oroville 8.25% Town of Paradise 7.75% CALAVERAS CO. 7.25% City of Angels Camp 7.75% COLUSA CO. 7.25% City of Williams 7.75% CONTRA COSTA CO. 8.25% City of Antioch 9.25% City of Concord 8.75% City of El Cerrito 9.75% City of Hercules 8.75% City of Martinez 9.25% Town of Moraga 9.25% City of Orinda 8.75% City of Pinole 9.25% City of Pittsburg 8.75% City of Pleasant Hill 8.75% City of Richmond 9.25% City of San Pablo 8.75% DEL NORTE CO. 7.50% EL DORADO CO. 7.25% City of Placerville 8.25% City of So. Lake Tahoe 7.75% FRESNO CO. 7.975% City of Coalinga 8.975% City of Fowler 8.975% City of Huron 8.975% City of Kerman 8.975% City of Kingsburg 8.975% City of Reedley 8.475% City of Sanger 8.725% City of Selma 8.475% GLENN CO. 7.25% City of Orland 7.75% HUMBOLDT CO. 7.75% City of Arcata 8.50% City of Eureka 8.50% City of Fortuna 8.50% City of Rio Dell 8.75% City of Trinidad 8.50% IMPERIAL CO. 7.75% City of Calexico 8.25% City of El Centro 8.25% INYO CO. 7.75% KERN CO. 7.25% City of Arvin 8.25% City of Bakersfield 8.25% City of Delano 8.25% City of Ridgecrest 8.25% City of Wasco 8.25% KINGS CO. 7.25% City of Corcoran 8.25% LAKE CO. 7.25% City of Clearlake 8.75% City of Lakeport 8.75% LASSEN CO. 7.25% LOS ANGELES CO. 9.50% City of Avalon 10.00% City of Burbank 10.25% City of Commerce 10.00% City of Compton 10.25% City of Covina 10.25% City of Cudahy 10.25% City of Culver City 10.25% City of Downey 10.00% City of El Monte 10.00% City of Glendale 10.25% City of Hawthorne 10.25% City of Huntington Park 10.25 City of Inglewood 10.00% City of La Puente 10.00% City of Lawndale 10.25% City of Long Beach 10.25% City of Lynwood 10.25% City of Pico Rivera 10.25% City of Pasadena 10.25% City of Pomona 10.25% City of San Fernando 10.00% City of Santa Fe Springs 10.50% City of Santa Monica 10.25% City of So. El Monte 10.00% City of South Gate 10.25% MADERA CO. 7.75% City of Chowchilla 8.75% City of Madera 8.25% MARIN CO. 8.25% Town of Corte Madera 9.00% Town of Fairfax 9.00% City of Larkspur 9.00% City of Novato 8.50% Town of San Anselmo 8.75% City of San Rafael 9.00% City of Sausalito 8.75% MARIPOSA CO. 7.75% MENDOCINO CO. 7.875% City of Fort Bragg 8.875% City of Point Arena 8.375% City of Ukiah 8.875% City of Willits 8.375% MERCED CO. 7.75% City of Atwater 8.25% City of Gustine 8.25% City of Los Banos 8.75% City of Merced 8.25% MODOC CO. 7.25% MONO CO. 7.25% Town of Mammoth Lakes 7.75% MONTEREY CO. 7.75% City of Carmel-by-the-Sea 8.75% City of Del Rey Oaks 9.25% City of Gonzales 8.25% City of Greenfield 9.50% City of King City 8.75% City of Marina 9.25% City of Monterey 8.75% City of Pacific Grove 8.75% % City of Salinas 9.25% City of Sand City 8.75% City of Seaside 9.25% City of Soledad 8.75% NAPA CO. 7.75% City of St. Helena 8.25% NEVADA CO. 7.50% City of Grass Valley 8.50% City of Nevada City 8.375% Town of Truckee 8.25% ORANGE CO. 7.75% City of Fountain Valley 8.75% City of Garden Grove 8.75% City of La Habra 8.25% City of La Palma 8.75% City of Placentia 8.75% City of Santa Ana 9.25% City of Seal Beach 8.75% City of Stanton 8.75% City of Westminster 8.75% PLACER CO. 7.25% Town of Loomis 7.50% City of Roseville 7.75% PLUMAS CO. 7.25% RIVERSIDE CO. 7.75% City of Cathedral City 8.75% City of Coachella 8.75% City of Hemet 8.75% City of Indio 8.75% City of La Quinta 8.75% City of Menifee 8.75% City of Murrieta 8.75% City of Norco 8.75% City of Palm Springs 9.25% City of Riverside 8.75% City of Temecula 8.75% City of Wildomar 8.75% SACRAMENTO CO. 7.75% City of Galt 8.25% City of Isleton 8.75% City of Rancho Cordova 8.25% City of Sacramento 8.75% SAN BENITO CO. 8.25% City of Hollister 9.25% City of San Juan Bautista 9.00% SAN BERNARDINO CO. 7.75% City of Barstow 8.75% City of Montclair 8.00% City of San Bernardino 8.00% Town of Yucca Valley 8.75% SAN DIEGO CO. 7.75% City of Chula Vista 8.75% City of Del Mar 8.75% City of El Cajon 8.25% City of La Mesa 8.50% City of National City 8.75% City of Oceanside 8.25% City of Vista 8.25% SAN FRANCISCO CO. 8.50%

CDTFA-95 (BACK) REV. 15 (4-19) SALES AND USE TAX RATES SAN JOAQUIN CO. 7.75% City of Lathrop 8.75% City of Lodi 8.25% City of Manteca 8.25% City of Stockton 9.00% City of Tracy 8.25% SAN LUIS OBISPO CO. 7.25% City of Arroyo Grande 7.75% City of Atascadero 7.75% City of Grover Beach 7.75% City of Morro Bay 7.75% City of Paso Robles 7.75% City of Pismo Beach 7.75% City of San Luis Obispo 7.75% SAN MATEO CO. 8.75% City of Belmont 9.25% City of Burlingame 9.00% City of East Palo Alto 9.25% City of Redwood City 9.25% City of San Mateo 9.00% City of So. San Francisco 9.25% SANTA BARBARA CO. 7.75% City of Carpinteria 9.00% City of Guadalupe 8.00% City of Santa Barbara 8.75% City of Santa Maria 8.75% SANTA CLARA CO. 9.00% City of Campbell 9.25% City of Los Gatos 9.125% City of San Jose 9.25% SANTA CRUZ CO. 8.50% City of Capitola 9.00% City of Santa Cruz 9.25% City of Scotts Valley 9.00% City of Watsonville 9.25% Santa Cruz (Unincorporated Area) 9.00% SHASTA CO. 7.25% City of Anderson 7.75% SIERRA CO. 7.25% SISKIYOU CO. 7.25% City of Dunsmuir 7.75% City of Mount Shasta 7.50% City of Weed 7.50% City of Yreka 7.75% SOLANO CO. 7.375% City of Benicia 8.375% City of Fairfield 8.375% City of Rio Vista 8.125% City of Suisun City 8.375% City of Vacaville 8.125% City of Vallejo 8.375% SONOMA CO. 8.25% City of Cotati 9.25% City of Healdsburg 8.75% City of Rohnert Park 8.75% City of Santa Rosa 9.00% City of Sebastopol 9.00% City of Sonoma 8.75% STANISLAUS CO. 7.875% City of Ceres 8.375% City of Oakdale 8.375% SUTTER CO. 7.25% TEHAMA CO. 7.25% City of Corning 7.75% City of Red Bluff 7.50% TRINITY CO. 7.25% TULARE CO. 7.75% City of Dinuba 8.50% City of Farmersville 8.75% City of Lindsay 8.75% City of Porterville 9.25% City of Tulare 8.25