Difference between revisions of "Sales tax in California"

From Ballotpedia
Jump to: navigation, search
(June 3)
Line 106: Line 106:
 
| 0.25% increase
 
| 0.25% increase
 
| {{ap}}
 
| {{ap}}
 +
 +
|}
 +
 +
===2013===
 +
 +
====November 5====
 +
 +
:: ''See also: [[November 5, 2013 ballot measures in California]]''
 +
 +
{|class="wikitable sortable" cellspacing="0" cellpadding="5" border="1" style="background:none" style="width:70%;"
 +
|-
 +
! style="background-color:#00008B; color: white;" | Measure
 +
! style="background-color:#00008B; color: white;" | County
 +
! style="background-color:#00008B; color: white;" | Rate<ref>'''''Note:''' This could be either a renewal or an increase. Click on link to measure article for details.''</ref>
 +
! style="background-color:#00008B; color: white;" | Outcome
 +
 +
|}
 +
 +
===March 5===
 +
 +
:: ''See also: [[March 5, 2013 ballot measures in California]]''
 +
 +
{|class="wikitable sortable" cellspacing="0" cellpadding="5" border="1" style="background:none" style="width:70%;"
 +
|-
 +
! style="background-color:#00008B; color: white;" | Measure
 +
! style="background-color:#00008B; color: white;" | County
 +
! style="background-color:#00008B; color: white;" | Rate<ref>'''''Note:''' This could be either a renewal or an increase. Click on link to measure article for details.''</ref>
 +
! style="background-color:#00008B; color: white;" | Outcome
 +
 +
|-
 +
| [[City of Los Angeles Sales Tax Increase, Proposition A (March 2013)|City of Los Angeles, Proposition A]]
 +
| [[Los Angeles County, California ballot measures|Los Angeles]]
 +
| 0.5% increase
 +
| {{d}}
  
 
|}
 
|}
Line 115: Line 149:
 
:: ''[[November 6, 2012 election in California|November 6, 2012 ballot measures in California]]''
 
:: ''[[November 6, 2012 election in California|November 6, 2012 ballot measures in California]]''
  
* '''Twenty-five (25)''' local sales tax measures are on the {{nov06ca2012}} ballot in cities and towns.
+
* '''Twenty-five (25)''' local sales tax measures were on the {{nov06ca2012}} ballot in cities and towns.
* '''Nine (9)''' county-wide local sales tax measures are on the {{nov06ca2012}}.
+
* '''Nine (9)''' county-wide local sales tax measures were on the {{nov06ca2012}}.
  
 
=====Cities and towns=====
 
=====Cities and towns=====

Revision as of 09:49, 16 July 2014

California has a statewide sales tax of 7.50%. Municipalities are allowed to assess a local sales tax up to 9.25%.

The statewide 7.50% is allocated as:[1]

  • 7.50% - State
    • 3.9375% - State of California's General Fund
    • 0.25% - State of California's Fiscal Recovery Fund
    • 0.50% - State of California's Local Revenue Fund for Health and Social Services
    • 0.50% - State of California's Local Public Safety Fund for Criminal Justice Services
    • 0.25% - State Education Protection Account for school districts
    • 1.0625% - Local Revenue Fund - General Purpose
    • 1.00% - Bradley-Burns Uniform Local Tax
      • 0.25% - Local County - Transportation funds
      • 0.75% - Local city/county - Operating funds

On April 1, 2009, the state sales and use tax was increased by one percent, making the minimum sales tax statewide 8.25 percent. This remained the state rate until January 1, 2013, when the minimum state sales tax was decreased to 7.50 percent, which is still the highest minimum state sales tax rate in the nation.[2][3][4]

A statewide 1.25% sales tax earmarked for local funds was imposed in 1967. As of 2014, 3.0625% of the statewide sales tax is dedicated to local funds. An additional 0.25% goes to school districts.[5][1]

Local sales tax elections

Local transaction and use taxes, known as sales taxes, are used by local governments to increase revenue and are always in addition to the minimum sales tax rate of 7.5 percent. A sales tax measure can be approved by a simple majority - 50 percent plus one vote - if the tax revenue goes into the general fund of the city, town, county or district for unspecified use. If the sales tax is earmarked for a specific use or special fund, a 2/3rds supermajority vote is required for approval.

Legend:
Simple majority general sales tax
2/3 supermajority vote specific sales tax

2014

June 3

See also: June 3, 2014 ballot measures in California
Measure County Rate[6] Outcome
San Pablo City Medical Services, Measure K Contra Costa 0.25% increase Approveda
Alameda County Healthcare, Measure AA Alameda 0.5% renewal Approveda
Hayward City, Measure C Alameda 0.5% increase (20 years) Approveda
Watsonville City Public Safety, Measure G Santa Cruz 0.5% (7 years) Approveda
Lake County Health Lake Tax, Measure L Lake 0.5% increase (10 years) Defeatedd
Cotati City Tax, Measure G Sonoma 1% (9 years) Approveda
Cathedral City Tax, Measure B Riverside 1% renewal Approveda
Anderson City Tax, Measure A Shasta 0.5% increase Approveda
Woodland City Tax, Measure J Yolo 0.25% renewal (8 years) Approveda
Davis City Tax, Measure O Yolo 1% renewal/increase (6 years) Approveda
Truckee Town Trails Tax, Measure R Nevada 0.25% increase Approveda

2013

November 5

See also: November 5, 2013 ballot measures in California
Measure County Rate[7] Outcome

March 5

See also: March 5, 2013 ballot measures in California
Measure County Rate[8] Outcome
City of Los Angeles, Proposition A Los Angeles 0.5% increase Defeatedd

2012

November 6

November 6, 2012 ballot measures in California
Cities and towns
Measure County Outcome
Albany (City of), Measure F Alameda Approveda
Capitola (City of), Measure O Santa Cruz Approveda
Carmel-by-the-Sea (City of), Measure D Monterey Approveda
Commerce (City of), Measure AA Los Angeles Approveda
Culver City, Measure Y Los Angeles Approveda
Fairfield (City of), Measure P Solano Approveda
Grass Valley (City of), Measure N Nevada Approveda
Half Moon Bay (City of), Measure J San Mateo Approveda
Healdsburg (City of), Measure V Sonoma Approveda
Hollister (City of), Measure E San Benito Approveda
La Mirada (City of), Measure I Los Angeles Approveda
Lathrop (City of), Measure C San Joaquin Approveda
Maricopa (City of), Measure R Kern Defeatedd
Moraga (Town of), Measure K Contra Costa Approveda
Nevada City, Measure L Nevada Approveda
Orinda (City of), Measure L Contra Costa Approveda
Paso Robles (City of) San Luis Obispo Approveda
Rio Vista (City of), Measure O Solano Approveda
Sacramento (City of), Measure U Sacramento Approveda
Salinas (City of), Measure E Monterey Approveda
Sebastopol (City of), Measure Y Sonoma Approveda
Trinidad (City of), Measure G Humboldt Approveda
Vacaville (City of), Measure M Solano Approveda
Williams (City of), Measure G Colusa Approveda
Yucca Valley (Town of), Measure U San Bernardino Defeatedd
Counties
Measure County Approval % Outcome
Alameda County (Transportation), Measure B1 Alameda 66.67% Defeatedd
Fresno County (Libraries), Measure B Fresno 66.67% Approveda
Lake County (Clear Lake), Measure E Lake 66.67% Defeatedd
Los Angeles County (Transportation), Measure J Los Angeles 66.67% Defeatedd
Marin County (Open Space), Measure A Marin 66.67% Approveda
Napa County (Roads), Measure T Napa 66.67% Approveda
Plumas County, Measure D Plumas 50.00% Defeatedd
San Mateo County, Measure A San Mateo 50.00% Approveda
Santa Clara County, Measure A Santa Clara 50.00% Approveda

June 5

June 5, 2012 ballot measures in California
Measure County Outcome
Alameda (City of), Measure C Alameda Defeatedd
Greenfield (City of), Measure X Monterey Approveda
Hercules (City of), Measure O Contra Costa Approveda
Pittsburg (City of), Measure P Contra Costa Approveda
Ridgecrest (City of), Measure L Kern Approveda
San Pablo (City of), Measure Q Contra Costa Approveda
Santa Maria (City of), Measure U Santa Barbara Approveda
Solano (County of) Libraries, Measure L Solano Approveda
Soledad (City of), Measure Y Monterey Approveda
Sonoma (City of), Measure J Sonoma Approveda
Stanislaus (County of) Libraries, Measure T Stanislaus Approveda

2011

November 8

November 8, 2011 ballot measures in California
"Yes on O" campaign website banner
Measure County Outcome
Coachella, Measure K Riverside Defeatedd
Coachella, Measure L (Advisory) Riverside Approveda
Del Rey Oaks, Measure S Monterey Approveda
Fairfax, Measure D Marin Approveda
Fillmore, Measure I Ventura Defeatedd
Mendocino Libraries, Measure A Mendocino Approveda
Oakdale, Measure O Stanislaus Approveda
Palm Springs, Measure I Riverside Approveda
San Francisco, Proposition G San Francisco Defeatedd
Vallejo, Measure B Solano Approveda

June 7

June 7, 2011 ballot measures in California
Measure County Outcome
Siskiyou, Measure H Siskiyou Approveda
Richmond, Measure D Contra Costa Defeatedd

2010

November 2

November 2, 2010 election in California
Measure County Outcome
Antioch, Measure P Contra Costa Defeatedd
Carson City, Measure H Los Angeles Defeatedd
Concord, Measure Q Contra Costa Approveda
El Cerrito, Measure R Contra Costa Approveda
Eureka, Measure O Humboldt Approveda
Half Moon Bay, Measure K San Mateo Defeatedd
Marina, Measure M Monterey Approveda
Mendocino County, Measure C Mendocino Defeatedd
Novato, Measure F Marin Approveda
Placerville, Measure H El Dorado Approveda
Redlands, Measure A San Bernardino Defeatedd
San Diego, Proposition D San Diego Defeatedd
San Leandro, Measure Z Alameda Approveda
Santa Barbara, Measure S Santa Barbara Defeatedd
Santa Monica, Measure Y Los Angeles Approveda
Santa Monica, Measure YY Los Angeles Approveda
Santa Rosa, Measure B Sonoma Approveda
South El Monte, Measure R Los Angeles Approveda
St. Helena, Measure C Napa Defeatedd
Tracy, Measure E San Joaquin Approveda
Union City, Measure AA Alameda Approveda
Wheatland, Measure S Yuba Approveda

June 8

ShowImage.jpg
June 8, 2010 election in California
Measure County Outcome
Calexico, Measure H Imperial Approveda
Cathedral City, Measure H Riverside Approveda
Davis, Measure Q Yolo Approveda
Rohnert Park, Measure E Sonoma Approveda
Woodland, Measure V Yolo Approveda

April 13

April 13, 2010 ballot measures in California
Measure County Outcome
City of Cotati, Measure A Sonoma Approveda

2009

November 3

November 3, 2009 ballot measures in California
Measure County Outcome
City of Gustine, Measure B Merced Approveda
Salinas, Measure K Monterey Defeatedd
San Carlos, Measure U San Mateo Defeatedd
San Mateo, Measure L San Mateo Approveda
Ventura, Measure A Ventura Defeatedd

May 19

May 19, 2009 ballot measures in California
Measure County Outcome
City of Pacifica Sales Tax, Measure D (May 2009) San Mateo Defeatedd

May 5

See also May 5, 2009 ballot measures in California
Measure County Outcome
City of Chula Vista Sales Tax, Proposition A (May 2009) San Diego Defeatedd

March 3

March 3, 2009 ballot measures in California
Measure County Outcome
City of Beverly Hills Business License Tax, Measure P (March 2009) Los Angeles Defeatedd
City of Clovis Sales Tax Increase, Measure A (March 2009) Fresno Defeatedd

2008

November 4

November 4, 2008 ballot measures in California
Measure County Outcome
Alturas Sales Tax Modoc Defeatedd
County of Amador Sales Tax, Measure M (November 2008) Amador Approveda
City of Arcata Sales Tax, Measure G (November 2008) Humboldt Approveda
City of Arvin Sales Tax Increase, Measure L (November 2008) Kern Approveda
City of Barstow Sales Tax Increase, Measure D (November 2008) San Bernardino Defeatedd
City of Campbell Sales Tax, Measure O (November 2008) Santa Clara Approveda
City of Capitola Sales Tax Increase, Measure D (November 2008) Santa Cruz Approveda
City of Colusa Sales Tax, Measures A and B (November 2008) Colusa Defeatedd
City of El Cajon Sales Tax Increase, Proposition J (November 2008) San Diego Approveda
City of El Monte Sales Tax Increase, Measure GG (November 2008) Los Angeles Approveda
Fresno County Library Tax, Measure L (November 2008) Fresno Defeatedd
City of Gustine Sales Tax Increase, Measure N (November 2008) Merced Defeatedd
City of Galt Sales Tax Increase, Measure R (November 2008) Sacramento Approveda
City of Eureka Sales Tax, Measure D (November 2008) Humboldt Approveda
Imperial County, Measure D, 2008 Imperial Approveda
City of La Habra Sales Tax, Measure T (November 2008) Orange Approveda
City of La Mesa Sales Tax Increase, Proposition L (November 2008) San Diego Approveda
Los Angeles Measure R Los Angeles Approveda
City of Marysville Sales Tax, Measure O (November 2008) Yuba Defeatedd
City of Maywood Sales Tax, Measure MC (November 2008) Los Angeles Defeatedd
City of National City Sales Tax Repeal, Proposition M (November 2008) San Diego Defeatedd
County of Monterey Sales Tax for Roads, Measure Z (November 2008) Monterey Defeatedd
City of Oxnard Sales Tax Increase, Measure O (November 2008) Ventura Approveda
City of Pico Rivera Sales Tax Increase, Measure P (November 2008) Los Angeles Approveda
City of Port Hueneme Sales Tax Increase, Measure W (November 2008) Ventura Approveda
City of Ridgecrest Sales Tax for Street Repairs, Measure N (November 2008) Kern Defeatedd
Sonoma-Marin Rail Sales Tax, Measure Q, 2008 Marin and Sonoma Approveda
County of Santa Barbara Transportation Sales Tax, Measure A (November 2008) Santa Barbara Approveda
Santa Clara BART sales tax, Measure B, 2008 Santa Clara Approveda
Stanislaus Sales Tax, Measure S, 2008 Stanislaus Defeatedd
City of Trinidad Sales Tax Increase, Measure I (November 2008) Humboldt Approveda
Town of Truckee Sales Tax, Measure V (November 2008) Nevada Approveda
West Sacramento Sales Tax, Measure V (November 2008) Yolo Approveda

June 3

June 3, 2008 ballot measures in California
Measure County Details  % needed to pass Outcome
City of Lindsay Sales Tax Increase, Measure G (June 2008) Tulare City sales tax of 3/4 of a cent 50% Defeatedd
Town of Mammoth Lakes Sales Tax, Measure R (June 2008) Mono 1/2 cent sales tax to develop trails and parks 66.67% Approveda
Needles Sales Tax San Bernardino One-half cent for hospital 66.67% Defeatedd
City of Pacific Grove Sales Tax Increase, Measure U (June 2008) Monterey Increase city sales tax by one cent 50% Approveda
City of Pismo Beach Sales Tax Increase, Measure C (June 2008) San Luis Obispo 1/2 cent sales tax for 6.5 years 50% Approveda
City of San Juan Bautista Sales Tax Increase, Measure U (June 2008) San Benito 1.25 cent, up from 3/4 cent 50% Defeatedd
San Mateo County Sales Tax for Parks, Measure O (June 2008) San Mateo One-eighth cents sales tax 66.67% Defeatedd
Santa Cruz County Sales Tax for Libraries, Measure R (June 2008) Santa Cruz 1/4 cent sales tax for library 66.67% Approveda
City of South Gate Sales Tax Increase, Measure P (June 2008) Los Angeles Increase city sales tax by one cent 50% Approveda

February 5

See also: February 5, 2008 ballot measures in California
Measure County Details  % needed to pass Outcome
City of El Cerrito, Measure A Contra Costa One-half cent sales tax for streets 66.67% Approveda
City of Lompoc, Measure T Santa Barbara One-half cent sales tax for police/fire/EMT 66.67% Defeatedd
City of Reedley, Measure G Fresno One-half cent sales tax for police/fire/EMT 66.67% Approveda
City of Sanger, Measure S Fresno Three-quarter cent sales tax for police/fire/EMT 66.67% Approveda
City of Seaside, Measure R Monterey One cent sales tax 50% Approveda

Statewide propositions

  • California Proposition 11 (1998), which was approved, said that municipalities could enter into sales tax revenue-sharing agreements with other local governments as long as the governing bodies of those governments agreed. Prior to Prop 11, voters in areas with proposed revenue-sharing agreements had to consent to the arrangement.

Sales tax for schools

Three of California's 58 counties have tried to increase their local sales tax in order to benefit school districts in their county. Mariposa County has voted twice on such a proposal, and San Francisco and San Mateo County have each voted once.

The only such measure that passed was in San Franciso. In June 1993, voters there agreed to a quarter-cent sales tax for the San Francisco School District.[9]

External links

References

  1. 1.0 1.1 California Board of Equalization - Detailed Description of the Sales and Use Tax Rate
  2. Whittier Daily News, "No fooling, taxing times for Californians begin April 1," March 17, 2009
  3. Associated Press, "California sales tax rises to almost 9 percent," April 1, 2009
  4. Taxadmin.org, "STATE SALES TAX RATES AND FOOD & DRUG EXEMPTIONS," January 1, 2014, accessed June 20, 2014
  5. Analysis of Proposition 172
  6. Note: This could be either a renewal or an increase. Click on link to measure article for details.
  7. Note: This could be either a renewal or an increase. Click on link to measure article for details.
  8. Note: This could be either a renewal or an increase. Click on link to measure article for details.
  9. Local Revenues for Schools: Limits and Options in California