California Short Form – Sales and Use Tax Return

Short Form – Sales and Use Tax Return
CDTFA-401-A
CDTFA-401-A (FRONT) REV. 116 (11-19)

STATE OF CALIFORNIA

STATE, LOCAL, AND DISTRICT SALES AND USE TAX RETURN

CALIFORNIA DEPARTMENT
OF TAX AND FEE ADMINISTRATION
CDTFA USE ONLY

DUE ON OR BEFORE

PERIOD BEGIN DATE

PERIOD END DATE

EFF

YOUR ACCOUNT NUMBER

PM

CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
PO BOX 942879
SACRAMENTO CA 94279-8062

READ INSTRUCTIONS
BEFORE PREPARING

 Please check this box if this filing represents an AMENDED RETURN
ELECTRONIC FILING INFORMATION AND RETURN INSTRUCTIONS (CDTFA-401-INST)
ARE AVAILABLE AT WWW.CDTFA.CA.GOV OR BY CALLING 1-800-400-7115 (CRS:711).
1

Total sales

1

2

Purchases subject to use tax

2

3

.00

11

3
Total (add line 1 and 2)
IF YOU HAVE DEDUCTIONS, FILL OUT SECTIONS A AND B ON PAGE 2 OF THIS RETURN.
IF YOU HAVE NO DEDUCTIONS, ENTER “0” ON LINE 11 AND PROCEED TO LINE 12.
11
Total nontaxable transactions reported (enter the total from Section B, line 6)

12

Transactions subject to tax (subtract line 11 from line 3)

12

.00

13

State tax 6.00 percent (multiply line 12 by .0600)

13

.00

14

14

.00

15

.00

16

.00

17

County tax 1/4 percent (multiply line 12 by .0025)
Local tax 1 percent (multiply line 12 by .01; additional schedules may apply — see
line 15 instructions)
District tax (you must complete CDTFA-531-A2, Schedule A2, if you are engaged in
business in a transaction and use tax district)
Total state, county, local, and district tax (add lines 13, 14, 15, and 16)

17

.00

18

Excess tax collected (enter excess tax collected, if any)

18

.00

19

Total tax amount (add line 17 and 18)

19

.00

20a

.00

20b

.00

20c

.00

20d

.00

21

.00

22

.00

23

.00

15
16

20a
20b
20c
20d
21
22

Credit for current period partial tax exemptions (enter the total from Section D, line 6)
Credit for prior period tax recovery (enter the Total Prior Period Tax Recovery Amount
from CDTFA-531-Q)
Credit for tax paid to other state(s) (enter the credit as calculated from CDTFA-531-P)
Credit for aircraft common carrier partial exemption (CDTFA-531-X is required to claim
this credit)
Net tax (subtract lines 20a, 20b, 20c, and 20d from line 19)
Less tax prepayments
(see line 22 instructions)

1st prepayment (tax only)

2nd prepayment (tax only)

$

$

 No taxable transactions

26
27

Sales at state-designated fairgrounds (see instructions)

24

25

I hereby certify that this return, including any accompanying schedules and statements, has been
examined by me and to the best of my knowledge and belief is a true, correct, and complete return.
SIGNATURE

PRINT NAME AND TITLE

PAID PREPARER’S
USE ONLY

PAID PREPARER’S NAME

PENALTY

24

INTEREST

25

.00
.00

 No taxable transactions

Remaining tax (subtract line 22 from line 21)
PENALTY (multiply line 23 by 10 percent [0.10] if payment made after
due date shown above)
INTEREST: One month’s interest is due on tax for each month or
fraction of a month that payment is delayed after the due date.
The adjusted monthly interest rate is INTEREST RATE CALCULATOR
TOTAL AMOUNT DUE AND PAYABLE (add lines 23, 24, and 25)

23

$

.00

26

$

.00

27

$

.00

EMAIL ADDRESS
TELEPHONE

DATE

PAID PREPARER’S TELEPHONE NUMBER

Make check or money order payable to California Department of Tax and Fee Administration.
Write your account number on your check or money order. Make a copy of this document for your records.

A

CDTFA-401-A (BACK) REV. 116 (11-19)

STATE OF CALIFORNIA

CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION

STATE, LOCAL, AND DISTRICT SALES AND USE TAX RETURN
YOUR ACCOUNT NUMBER

REPORTING PERIOD

SECTION A. Nontaxable Sales (deductions)
4

Sales to other retailers for purposes of resale

28

5

Nontaxable sales of food products

29

.00

6

Nontaxable labor (repair and installation)

30

.00

7

Sales to the United States government

31

.00

8

Sales in interstate or foreign commerce

32

.00

9

Sales tax included on line 1 (if any)

33

.00

10

Other (clearly explain)

34

.00

11

Total Section A (add lines 4 through 10)

35

$

.00

$

.00

SECTION B. Current Period Tax Recoveries and Deductions The amount reported is for current period only. The
original transaction needs to be included in line 1 on page 1. (To claim a credit for all other prior period tax recovery
items, complete CDTFA-531-Q, Schedule Q – Tax Recovery.)
1

Bad debt losses on taxable sales

36

2

Cost of tax-paid purchases resold prior to use

37

.00

3

Returned taxable merchandise

38

.00

4

Cash discounts on taxable sales (see instructions on how to calculate this deduction)

39

.00

5

Total Section B (add lines 1 through 4)

40

.00

6

Total nontaxable transactions (add the total from Section A, line 11, and Section B, line 5
and enter total here and on page 1, line 11)

41

$

.00

$

.00

SECTION C. Current Period Partial Tax Exemptions at .05 Partial Exemption Rate (do not include partial
exemptions in Section A, line 11)
1

Teleproduction equipment

42

2

Farm equipment and machinery

43

.00

3

Diesel fuel used in farming and food processing

44

.00

4

Timber harvesting equipment and machinery

45

.00

5

Racehorse breeding stock

46

.00

6

Subtotal Section C (add lines 1 through 5)

47

7

Partial exemption rate

48

.00
.05

8

Total Section C (multiply line 6 by line 7)

49

$

$

.00

.00

SECTION D. Current Period Partial Tax Exemptions at .039375 Partial Exemption Rate (do not include partial
exemptions in Section A, line 11)
1

Manufacturing and research and development equipment

50

2

Zero-emission transit bus

51

.00

3

Subtotal Section D (add line 1 and 2)

52

4

Partial exemption rate

53

.00
.039375

5

Total Section D (multiply line 3 by line 4)

54

$

.00

6

Total Current Period Partial Exemptions (add the total from Section C, line 8 and
Section D, line 5, and enter here and on page 1, line 20a)

55

$

.00

$

.00

STATE OF CALIFORNIA

CDTFA-531-A2 (S1F) REV. 35 (1-20)

CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION

SCHEDULE A2 – COMPUTATION SCHEDULE FOR DISTRICT TAX — Long Form
DUE ON OR BEFORE
YOUR ACCOUNT NUMBER

A1
A2/A3
A4

ENTER amount from line 12 on CDTFA-401-A or CDTFA-401-GS, or from line 1 on
CDTFA-401-E

$

.00

ENTER all transactions subject to only the state rate of 7.25% (see instructions)

–

.00

SUBTRACT line A2/A3 from line A1
(Allocate this amount to the correct district tax areas in column A5.)

$

.00

PLEASE READ THE INSTRUCTIONS ON PAGE 12 BEFORE COMPLETING THIS SCHEDULE
A5
ALLOCATE LINE A4 TO
CORRECT DISTRICT(S)

DISTRICT TAX AREAS

ALAMEDA COUNTY

A6/A7
ADD ( + ) /
DEDUCT ( - )
ADJUSTMENTS

A8
TAXABLE AMOUNT
A5 plus/minus A6/A7

A9
TAX
RATE

A10
DISTRICT TAX DUE
Multiply A8 by A9

378

.02

(Eff. 4-1-19) 648

.025

.00

City of Albany

429

.025

.00

City of Hayward

430

.025

.00

(Eff. 4-1-17) 451

.025

.00

City of San Leandro

380

.025

.00

City of Union City

428

.025

.00

AMADOR COUNTY

194

.005

.00

(Eff. 4-1-19) 649

.01

.00

381

.005

.00

(Eff. 4-1-19) 650

.005

.00

139

.005

.00

City of Alameda

City of Newark

$

.00

BUTTE COUNTY
City of Oroville
Town of Paradise
CALAVERAS COUNTY
City of Angels Camp
COLUSA COUNTY
City of Williams

SUBTOTAL A11a

(Add amounts in column A10 on this page. Enter the total here and on line A11a below.)

$

.00
Continued on page 2

A11a

SUBTOTAL DISTRICT TAX (Page 1, enter the total from line A11a above.)

A11b

SUBTOTAL DISTRICT TAX (Page 2, enter the total from line A11b on page 2.)

.00

A11c

SUBTOTAL DISTRICT TAX (Page 3, enter the total from line A11c on page 3.)

.00

A11d

SUBTOTAL DISTRICT TAX (Page 4, enter the total from line A11d on page 4.)

.00

A11e

SUBTOTAL DISTRICT TAX (Page 5, enter the total from line A11e on page 5.)

.00

A11f

SUBTOTAL DISTRICT TAX (Page 6, enter the total from line A11f on page 6.)

.00

A11g

SUBTOTAL DISTRICT TAX (Page 7, enter the total from line A11g on page 7.)

.00

A11h

SUBTOTAL DISTRICT TAX (Page 8, enter the total from line A11h on page 8.)

.00

A11i

SUBTOTAL DISTRICT TAX (Page 9, enter the total from line A11i on page 9.)

.00

A11j

SUBTOTAL DISTRICT TAX (Page 10, enter the total from line A11j on page 10.)

.00

A11k

SUBTOTAL DISTRICT TAX (Page 11, enter the total from line A11k on page 11.)

.00

A11

TOTAL DISTRICT TAX (Add lines A11a, A11b, A11c, A11d, A11e, A11f, A11g, A11h, A11i, A11j, and A11k.
Enter here and on line 16 of CDTFA-401-A or CDTFA-401-GS, or on line 5 on CDTFA-401-E.)

Page 1

$

$

.00

.00

CDTFA-531-A2 (S1B) REV. 35 (1-20)

SCHEDULE A2 – COMPUTATION SCHEDULE FOR DISTRICT TAX — Long Form
ACCOUNT NUMBER

REPORTING PERIOD

A5
ALLOCATE LINE A4 TO
CORRECT DISTRICT(S)

DISTRICT TAX AREAS

CONTRA COSTA COUNTY

A6/A7
ADD ( + ) /
DEDUCT ( - )
ADJUSTMENTS

A8
TAXABLE AMOUNT
A5 plus/minus A6/A7

025

City of Antioch

(Exp. 3-31-19) 350

City of Antioch

A9
TAX
RATE

.01

A10
DISTRICT TAX DUE
Multiply A8 by A9

$

.00

.015

.00

(Eff. 4-1-19) 652

.02

.00

City of Concord

242

.015

.00

City of El Cerrito

383

.025

.00

City of Hercules

286

.015

.00

City of Martinez

(Exp. 3-31-19) 453

.015

.00

City of Martinez

(Eff. 4-1-19) 654

.02

.00

Town of Moraga

301

.02

.00

City of Orinda

303

.015

.00

City of Pinole

385

.02

.00

City of Pittsburg

288

.015

.00

(Eff. 4-1-17) 455

.015

.00

City of Richmond

387

.02

.00

City of San Pablo

(Exp. 9-30-17) 368

.0175

.00

City of San Pablo

(Eff. 10-1-17) 609

.015

.00

388

.0025

.00

City of Pleasant Hill

DEL NORTE COUNTY

Discontinued

Discontinued

Discontinued

EL DORADO COUNTY
City of Placerville

(Exp. 3-31-17) 246

.005

.00

City of Placerville

(Eff. 4-1-17) 457

.01

.00

097

.005

.00

099

.00725

.00

City of Coalinga

(Eff. 4-1-19) 656

.01725

.00

City of Fowler

(Eff. 4-1-19) 658

.01725

.00

City of Huron

352

.01725

.00

(Eff. 4-1-19) 660

.01725

.00

(Eff. 10-1-18) 636

.01725

.00

City of Reedley

177

.01225

.00

City of Sanger

179

.01475

.00

City of Selma

169

.01225

.00

(Eff. 4-1-17) 458

.005

.00

389

.005

.00

City of Arcata

425

.0125

.00

City of Eureka

427

.0125

.00

City of Fortuna

(Eff. 4-1-17) 460

.0125

.00

City of Rio Dell

391

.015

.00

426

.0125

.00

City of So. Lake Tahoe
FRESNO COUNTY

City of Kerman
City of Kingsburg

Discontinued

GLENN COUNTY
City of Orland
HUMBOLDT COUNTY

City of Trinidad

SUBTOTAL A11b (Add amounts in column A10 on this page. Enter the total here and on line A11b on
page 1 of Schedule A2.)
Page 2

$

.00
Continued on page 3

CDTFA-531-A2 (S2F) REV. 35 (1-20)

SCHEDULE A2 – COMPUTATION SCHEDULE FOR DISTRICT TAX — Long Form
ACCOUNT NUMBER

REPORTING PERIOD

A5
ALLOCATE LINE A4 TO
CORRECT DISTRICT(S)

DISTRICT TAX AREAS

IMPERIAL COUNTY

A6/A7
ADD ( + ) /
DEDUCT ( - )
ADJUSTMENTS

A8
TAXABLE AMOUNT
A5 plus/minus A6/A7

A9
TAX
RATE

A10
DISTRICT TAX DUE
Multiply A8 by A9

029

.005

City of Calexico

230

.01

.00

City of El Centro

(Eff. 4-1-17) 462

.01

.00

014

.005

.00

INYO COUNTY

$

.00

KERN COUNTY
City of Arvin
City of Bakersfield
City of Delano

198

.01

.00

(Eff. 4-1-19) 741

.01

.00

170

.01

.00

.0075

.00

City of Ridgecrest

(Exp. 3-31-17) 291

City of Ridgecrest

(Eff. 4-1-17) 463

.01

.00

City of Wasco

(Eff. 4-1-17) 464

.01

.00

(Eff. 10-1-17) 603

.01

.00

Discontinued

KINGS COUNTY
City of Corcoran
LAKE COUNTY
City of Clearlake

(Exp. 3-31-17) 058

City of Clearlake

(Eff. 4-1-17) 468

City of Lakeport

(Exp. 3-31-17) 101

City of Lakeport

(Eff. 4-1-17) 466

Discontinued
Discontinued

.005

.00

.015

.00

.005

.00

.015

.00

LOS ANGELES COUNTY

(Exp. 6-30-17) 218

Discontinued

.015

.00

LOS ANGELES COUNTY

(Exp. 9-30-17) 577

Discontinued

.02

.00

LOS ANGELES COUNTY

(Eff. 10-1-17) 594

.0225

.00

(Eff. 1-1-20) 754

.03

.00
.00

City of Arcadia
City of Avalon

(Exp. 6-30-17) 219

Discontinued

.02

City of Avalon

(Exp. 9-30-17) 578

Discontinued

.025

.00

City of Avalon

(Eff. 10-1-17) 595

.0275

.00

(Eff. 4-1-19) 662

.03

.00

City of Burbank
City of Commerce

(Exp. 6-30-17) 307

Discontinued

.02

.00

City of Commerce

(Exp. 9-30-17) 585

Discontinued

.025

.00

City of Commerce

(Eff. 10-1-17) 596

.0275

.00

.025

.00

City of Compton

(Exp. 6-30-17) 449

City of Compton

(Eff. 7-1-17) 589

.03

.00

City of Covina

(Eff. 4-1-19) 664

.03

.00

City of Cudahy

(Eff. 4-1-19) 678

.03

.00

Discontinued

City of Culver City

(Exp. 6-30-17) 305

Discontinued

.02

.00

City of Culver City

(Exp. 9-30-17) 584

Discontinued

.025

.00

City of Culver City

(Exp. 3-31-19) 597

Discontinued

.0275

.00

City of Culver City

(Eff. 4-1-19) 666

.03

.00
.00

City of Downey

(Exp. 6-30-17) 474

Discontinued

.02

City of Downey

(Exp. 9-30-17) 592

Discontinued

.025

.00

City of Downey

(Eff. 10-1-17) 598

.0275

.00

SUBTOTAL A11c (Add amounts in column A10 on this page. Enter the total here and on line A11c on
page 1 of Schedule A2.)

Page 3

$

.00
Continued on page 4

CDTFA-531-A2 (S2B) REV. 35 (1-20)

SCHEDULE A2 - COMPUTATION SCHEDULE FOR DISTRICT TAX - Long Form
ACCOUNT NUMBER

REPORTING PERIOD

A5
ALLOCATE LINE A4 TO
CORRECT DISTRICT(S)

DISTRICT TAX AREAS

A6/A7
ADD ( + ) /
DEDUCT ( - )
ADJUSTMENTS

A8
TAXABLE AMOUNT
A5 plus/minus A6/A7

A9
TAX
RATE

A10
DISTRICT TAX DUE
Multiply A8 by A9

City of El Monte

(Exp. 6-30-17) 222

Discontinued

.02

City of El Monte

(Exp. 9-30-17) 581

Discontinued

.025

.00

City of El Monte

(Eff. 10-1-17) 599

.0275

.00

City of Glendale

(Eff. 4-1-19) 674

.03

.00

City of Glendora

(Eff. 7-1-19) 752

.03

.00

City of Hawthorne

(Eff. 4-1-18) 611

.03

.00

(Eff. 10-1-18) 638

.03

.00

City of Huntington Park

$

.00

City of Inglewood

(Exp. 6-30-17) 220

Discontinued

.02

.00

City of Inglewood

(Exp. 9-30-17) 579

Discontinued

.025

.00

City of Inglewood

(Eff. 10-1-17) 600

.0275

.00

City of La Mirada

(Exp. 6-30-17) 309

Discontinued

.025

.00

City of La Mirada

(Exp. 3-31-18) 586

Discontinued

.03

.00

City of La Puente

(Eff. 4-1-19) 670

.0275

.00

City of Lawndale

(Eff. 4-1-19) 676

.03

.00

.025

.00

.03

.00

.025

.00

City of Long Beach

(Exp. 6-30-17) 441

City of Long Beach

(Eff. 7-1-17) 588

Discontinued

City of Lynwood

(Exp. 6-30-17) 470

City of Lynwood

(Eff. 7-1-17) 590

.03

.00

City of Pasadena

(Eff. 4-1-19) 680

.03

.00

.025

.00

Discontinued

City of Pico Rivera

(Exp. 6-30-17) 223

City of Pico Rivera

(Eff. 7-1-17) 582

.03

.00

City of Pomona

(Eff. 4-1-19) 668

.03

.00
.00

Discontinued

City of San Fernando

(Exp. 6-30-17) 348

Discontinued

.02

City of San Fernando

(Exp. 9-30-17) 587

Discontinued

.025

.00

City of San Fernando

(Eff. 10-1-17) 602

.0275

.00

(Eff. 4-1-19) 672

.0325

.00

City of Santa Fe Springs
City of Santa Monica

(Exp. 3-31-17) 250

Discontinued

.02

.00

City of Santa Monica

(Exp. 6-30-17) 472

Discontinued

.025

.00

City of Santa Monica

(Eff. 7-1-17) 591

.03

.00

City of So. El Monte

(Exp. 6-30-17) 252

Discontinued

.02

.00

City of So. El Monte

(Exp. 9-30-17) 583

Discontinued

.025

.00

City of So. El Monte

(Eff. 10-1-17) 601

.0275

.00

.025

.00

City of South Gate

(Exp. 6-30-17) 221

City of South Gate

(Eff. 7-1-17) 580

.03

.00

MADERA COUNTY

144

.005

.00

City of Chowchilla

(Eff. 4-1-19) 682

.015

.00

City of Madera

(Eff. 4-1-17) 476

.01

.00

311

.01

.00

.015

.00

.0175

.00

MARIN COUNTY
Town of Corte Madera

(Exp. 9-30-18) 354

Town of Corte Madera

(Eff. 10-1-18) 640

Discontinued

Discontinued

SUBTOTAL A11d (Add amounts in column A10 on this page. Enter the total here and on line A11d on
page 1 of Schedule A2.)
Page 4

$

.00
Continued on page 5

CDTFA-531-A2 (S3F) REV. 35 (1-20)

SCHEDULE A2 – COMPUTATION SCHEDULE FOR DISTRICT TAX — Long Form
ACCOUNT NUMBER

REPORTING PERIOD

A5
ALLOCATE LINE A4 TO
CORRECT DISTRICT(S)

DISTRICT TAX AREAS

Town of Fairfax

(Exp. 3-31-17) 314

Town of Fairfax

(Eff. 4-1-17) 478

City of Larkspur

(Exp. 3-31-18) 356

City of Larkspur

A6/A7
ADD ( + ) /
DEDUCT ( - )
ADJUSTMENTS

A8
TAXABLE AMOUNT
A5 plus/minus A6/A7

A9
TAX
RATE

.015

Discontinued

A10
DISTRICT TAX DUE
Multiply A8 by A9

$

.00

.0175

.00

.015

.00

(Eff. 4-1-18) 613

.0175

.00

City of Novato

434

.0125

.00

Town of San Anselmo

358

.015

.00

City of San Rafael

360

.0175

.00

City of Sausalito

393

.015

.00

103

.005

.00

.00125

.00

.00625

.00

.01125

.00

.01625

.00

.00625

.00

.01125

.00

MARIPOSA COUNTY
MENDOCINO COUNTY

(Exp. 3-31-18) 269

MENDOCINO COUNTY

(Eff. 4-1-18) 615

City of Fort Bragg

(Exp. 3-31-18) 284

City of Fort Bragg

(Eff. 4-1-18) 616

City of Point Arena

(Exp. 3-31-18) 271

City of Point Arena

(Eff. 4-1-18) 617

Discontinued

Discontinued
Discontinued
Discontinued

City of Ukiah

(Exp. 3-31-17) 273

Discontinued

.00625

.00

City of Ukiah

(Exp. 3-31-18) 480

Discontinued

.01125

.00

City of Ukiah

(Eff. 4-1-18) 618

.01625

.00

City of Willits

(Exp. 3-31-18) 270

.00625

.00

City of Willits

(Eff. 4-1-18) 619

.01125

.00

(Eff. 4-1-17) 481

.005

.00

.005

.00

.01

.00

MERCED COUNTY
City of Atwater

(Exp. 3-31-17) 346

City of Atwater

(Eff. 4-1-17) 485

City of Gustine

(Exp. 3-31-17) 224

City of Gustine

(Eff. 4-1-17) 484

Discontinued

Discontinued
Discontinued

.005

.00

.01

.00
.00

City of Los Banos

(Exp. 3-31-17) 104

Discontinued

.005

City of Los Banos

(Exp. 3-31-19) 482

Discontinued

.01

.00

City of Los Banos

(Eff. 4-1-19) 684

.015

.00

.005

.00

City of Merced

(Exp. 3-31-17) 127

City of Merced

(Eff. 4-1-17) 483

.01

.00

183

.005

.00

Discontinued

MONO COUNTY
Town of Mammoth Lakes
MONTEREY COUNTY

(Exp. 3-31-17) 394

MONTEREY COUNTY

(Eff. 4-1-17) 487

City of Carmel-by-the-Sea (Exp. 3-31-17) 400
City of Carmel-by-the-Sea

Discontinued
Discontinued

(Eff. 4-1-17) 495

City of Del Rey Oaks

(Exp. 3-31-17) 410

City of Del Rey Oaks

(Eff. 4-1-17) 490

City of Gonzales

(Exp. 3-31-17) 408

City of Gonzales

(Eff. 4-1-17) 498

Discontinued
Discontinued

SUBTOTAL A11e (Add amounts in column A10 on this page. Enter the total here and on line A11e on
page 1 of Schedule A2.)

Page 5

.00125

.00

.005

.00

.01125

.00

.015

.00

.01625

.00

.02

.00

.00625

.00

.01

.00

$

.00
Continued on page 6

CDTFA-531-A2 (S3B) REV. 35 (1-20)

SCHEDULE A2 – COMPUTATION SCHEDULE FOR DISTRICT TAX — Long Form
ACCOUNT NUMBER

REPORTING PERIOD

DISTRICT TAX AREAS

City of Greenfield

(Exp. 3-31-17) 436

City of Greenfield

(Eff. 4-1-17) 494

A5
ALLOCATE LINE A4 TO
CORRECT DISTRICT(S)

A6/A7
ADD ( + ) /
DEDUCT ( - )
ADJUSTMENTS

A8
TAXABLE AMOUNT
A5 plus/minus A6/A7

A9
TAX
RATE

.01875

Discontinued

A10
DISTRICT TAX DUE
Multiply A8 by A9

$

.00

.0225

.00

City of King City

(Exp. 3-31-17) 402

Discontinued

.00625

.00

City of King City

(Exp. 3-31-19) 496

Discontinued

.01

.00

City of King City

(Eff. 4-1-19) 686

.015

.00

City of Marina

(Exp. 3-31-17) 397

Discontinued

.01125

.00

City of Marina

(Exp. 3-31-19) 492

Discontinued

.015

.00

City of Marina

(Eff. 4-1-19) 688

.02

.00

.01125

.00

.015

.00

City of Monterey

(Exp. 3-31-17) 404

City of Monterey

(Eff. 4-1-17) 497

City of Pacific Grove

(Exp. 3-31-17) 396

City of Pacific Grove

(Eff. 4-1-17) 491

City of Salinas

(Exp. 3-31-17) 406

City of Salinas

(Eff. 4-1-17) 489

City of Sand City

(Exp. 3-31-17) 412

City of Sand City

(Eff. 4-1-17) 499

Discontinued
Discontinued
Discontinued
Discontinued

.01125

.00

.015

.00

.01625

.00

.02

.00

.01125

.00

.015

.00

City of Seaside

(Exp. 3-31-17) 395

Discontinued

.01125

.00

City of Seaside

(Exp. 9-30-17) 488

Discontinued

.015

.00

City of Seaside

(Eff. 10-1-17) 605

.02

.00

City of Soledad

(Exp. 3-31-17) 398

.01125

.00

City of Soledad

(Eff. 4-1-17) 493

.015

.00

NAPA COUNTY

(Exp. 6-30-18) 065

.005

.00

NAPA COUNTY

(Eff. 7-1-18) 631

.005

.00

.01

.00

.01

.00

.00125

.00

.0025

.00

City of St. Helena

(Exp. 6-30-18) 501

City of St. Helena

(Eff. 7-1-18) 632

NEVADA COUNTY

(Exp. 3-31-17) 067

NEVADA COUNTY

(Eff. 4-1-17) 502

Discontinued

Discontinued
Discontinued

Discontinued

City of Grass Valley

(Exp. 3-31-17) 318

Discontinued

.00625

.00

City of Grass Valley

(Exp. 9-30-18) 504

Discontinued

.0075

.00

City of Grass Valley

(Eff. 10-1-18) 642

.0125

.00

City of Nevada City

(Exp. 3-31-17) 320

Discontinued

.01

.00

City of Nevada City

(Exp. 3-31-18) 506

Discontinued

.015

.00

City of Nevada City

(Eff. 4-1-18) 630

.01125

.00

.00875

.00

.01

.00

Town of Truckee

(Exp. 3-31-17) 370

Town of Truckee

(Eff. 4-1-17) 503

Discontinued

SUBTOTAL A11f (Add amounts in column A10 on this page. Enter the total here and on line A11f on
page 1 of Schedule A2.)

Page 6

$

.00
Continued on page 7

CDTFA-531-A2 (S4F) REV. 35 (1-20)

SCHEDULE A2 – COMPUTATION SCHEDULE FOR DISTRICT TAX — Long Form
ACCOUNT NUMBER

REPORTING PERIOD

A5
ALLOCATE LINE A4 TO
CORRECT DISTRICT(S)

DISTRICT TAX AREAS

ORANGE COUNTY

A6/A7
ADD ( + ) /
DEDUCT ( - )
ADJUSTMENTS

A8
TAXABLE AMOUNT
A5 plus/minus A6/A7

A9
TAX
RATE

A10
DISTRICT TAX DUE
Multiply A8 by A9

037

.005

City of Fountain Valley

(Eff. 4-1-17) 512

.015

.00

City of Garden Grove

(Eff. 4-1-19) 696

.015

.00

City of La Habra

204

.01

.00

City of La Palma

(Eff. 4-1-17) 508

.015

.00

City of Placentia

(Eff. 4-1-19) 690

.015

.00

City of Santa Ana

(Eff. 4-1-19) 692

.02

.00

City of Seal Beach

(Eff. 4-1-19) 694

.015

.00

414

.015

.00

(Eff. 4-1-17) 510

.015

.00

Town of Loomis

(Eff. 4-1-17) 513

.0025

.00

City of Roseville

(Eff. 4-1-19) 697

.005

.00

RIVERSIDE COUNTY

026

.005

.00

City of Cathedral City

232

.015

.00

City of Coachella

416

.015

.00

City of Hemet

(Eff. 4-1-17) 515

.015

.00

City of Indio

(Eff. 4-1-17) 517

.015

.00

City of La Quinta

(Eff. 4-1-17) 521

.015

.00

City of Menifee

(Eff. 4-1-17) 525

.015

.00

City of Murrieta

(Eff. 4-1-19) 701

.015

.00

City of Norco

(Eff. 4-1-19) 699

.015

.00

.015

.00

City of Stanton
City of Westminster

$

.00

PLACER COUNTY

City of Palm Springs

(Exp. 3-31-18) 275

City of Palm Springs

(Eff. 4-1-18) 621

.02

.00

City of Riverside

(Eff. 4-1-17) 519

.015

.00

City of Temecula

(Eff. 4-1-17) 523

.015

.00

City of Wildomar

(Eff. 4-1-19) 703

.015

.00

023

.005

.00

206

.01

.00

SACRAMENTO COUNTY
City of Galt
City of Isleton

(Exp. 3-31-17) 443

City of Isleton
City of Rancho Cordova

.01

.00

(Eff. 4-1-17) 527

.015

.00

418

.01

.00

City of Sacramento

(Exp. 3-31-19) 322

City of Sacramento
SAN BENITO COUNTY

Discontinued

.01

.00

(Eff. 4-1-19) 705

.015

.00

(Eff. 4-1-19) 706

.01

.00

.01

.00

.02

.00

.0075

.00

.0175

.00

City of Hollister

(Exp. 3-31-19) 171

City of Hollister

(Eff. 4-1-19) 707

City of San Juan Bautista (Exp. 3-31-19) 106
City of San Juan Bautista

Discontinued

Discontinued

Discontinued
Discontinued

(Eff. 4-1-19) 708

SUBTOTAL A11g (Add amounts in column A10 on this page. Enter the total here and on line A11g on
page 1 of Schedule A2.)
Page 7

$

.00
Continued on page 8

CDTFA-531-A2 (S4B) REV. 35 (1-20)

SCHEDULE A2 – COMPUTATION SCHEDULE FOR DISTRICT TAX — Long Form
ACCOUNT NUMBER

REPORTING PERIOD

A5
ALLOCATE LINE A4 TO
CORRECT DISTRICT(S)

DISTRICT TAX AREAS

SAN BERNARDINO COUNTY

A6/A7
ADD ( + ) /
DEDUCT ( - )
ADJUSTMENTS

A8
TAXABLE AMOUNT
A5 plus/minus A6/A7

A9
TAX
RATE

A10
DISTRICT TAX DUE
Multiply A8 by A9

031

.005

(Eff. 4-1-19) 710

.015

.00

City of Montclair

108

.0075

.00

City of San Bernardino

149

.0075

.00

Town of Yucca Valley

(Eff. 4-1-17) 530

.015

.00

SAN DIEGO COUNTY

013

.005

.00

.01

.00

City of Barstow

$

.00

City of Chula Vista

(Exp. 9-30-18) 532

City of Chula Vista

(Eff. 10-1-18) 644

.015

.00

City of Del Mar

(Eff. 4-1-17) 534

.015

.00

City of El Cajon

431

.01

.00

City of La Mesa

210

.0125

.00

City of National City

137

.015

.00

(Eff. 4-1-19) 712

.01

.00

151

.01

.00

SAN FRANCISCO COUNTY

052

.0125

.00

SAN JOAQUIN COUNTY

038

.005

.00

324

.015

.00

(Eff. 4-1-19) 714

.01

.00

City of Manteca

153

.01

.00

City of Stockton

(Exp. 3-31-17) 362

.015

.00

City of Stockton

(Eff. 4-1-17) 538

.0175

.00

City of Tracy

(Eff. 4-1-17) 536

.01

.00

City of Arroyo Grande

154

.005

.00

City of Atascadero

419

.005

.00

City of Grover Beach

155

.005

.00

City of Morro Bay

156

.005

.00

City of Paso Robles

325

.005

.00

City of Pismo Beach

185

.005

.00

City of San Luis Obispo

157

.005

.00

.015

.00

.02

.00

City of Oceanside
City of Vista

City of Lathrop
City of Lodi

Discontinued

Discontinued

SAN LUIS OBISPO COUNTY

SAN MATEO COUNTY

(Exp. 6-30-19) 327

SAN MATEO COUNTY

(Eff. 7-1-19) 743

City of Belmont

(Exp. 6-30-19) 540

City of Belmont

(Eff. 7-1-19) 745

City of Burlingame

(Exp. 6-30-19) 623

City of Burlingame

(Eff. 7-1-19) 746

City of East Palo Alto

(Exp. 6-30-19) 542

City of East Palo Alto

(Eff. 7-1-19) 747

Discontinued
Discontinued
Discontinued
Discontinued

SUBTOTAL A11h (Add amounts in column A10 on this page. Enter the total here and on line A11h on
page 1 of Schedule A2.)
Page 8

.02

.00

.025

.00

.0175

.00

.0225

.00

.02

.00

.025

.00

$

.00
Continued on page 9

CDTFA-531-A2 (S5F) REV. 35 (1-20)

SCHEDULE A2 – COMPUTATION SCHEDULE FOR DISTRICT TAX — Long Form
ACCOUNT NUMBER

REPORTING PERIOD

A5
ALLOCATE LINE A4 TO
CORRECT DISTRICT(S)

DISTRICT TAX AREAS

City of Redwood City

(Exp. 6-30-19) 716

City of Redwood City

(Eff. 7-1-19) 748

City of San Mateo

(Exp. 6-30-19) 328

City of San Mateo

(Eff. 7-1-19) 749

City of So. San Francisco (Exp. 6-30-19) 438

A6/A7
ADD ( + ) /
DEDUCT ( - )
ADJUSTMENTS

A8
TAXABLE AMOUNT
A5 plus/minus A6/A7

A9
TAX
RATE

.02

Discontinued
Discontinued

A10
DISTRICT TAX DUE
Multiply A8 by A9

$

.00

.025

.00

.0175

.00

.0225

.00

.02

.00

(Eff. 7-1-19) 750

.025

.00

030

.005

.00

City of Carpinteria

(Eff. 4-1-19) 720

.0175

.00

City of Guadalupe

421

.0075

.00

(Eff. 4-1-18) 625

.015

.00

City of So. San Francisco
SANTA BARBARA COUNTY

City of Santa Barbara
City of Santa Maria

(Exp. 3-31-19) 295

City of Santa Maria

(Eff. 4-1-19) 718

SANTA CLARA COUNTY

(Exp. 3-31-17) 332

SANTA CLARA COUNTY

(Eff. 4-1-17) 544

Discontinued

Discontinued

Discontinued

.0075

.00

.015

.00

.0125

.00

.0175

.00

.015

.00

City of Campbell

(Exp. 3-31-17) 333

City of Campbell

(Eff. 4-1-17) 545

.02

.00

City of Los Gatos

(Eff. 4-1-19) 722

.01875

.00

.015

.00

.02

.00

City of San Jose

(Exp. 3-31-17) 445

City of San Jose

(Eff. 4-1-17) 546

Discontinued

Discontinued

SANTA CRUZ COUNTY

(Exp. 3-31-17) 062

Discontinued

.0075

.00

SANTA CRUZ COUNTY

(Exp. 3-31-19) 548

Discontinued

.0125

.00

Santa Cruz County
Unincorporated Area

.0175

(Eff. 4-1-19) 724

City of Capitola

(Exp. 3-31-17) 335

City of Capitola

(Eff. 4-1-17) 549

Discontinued

.00

.0125

.00

.0175

.00

City of Santa Cruz

(Exp. 3-31-17) 159

Discontinued

.0125

.00

City of Santa Cruz

(Exp. 9-30-18) 550

Discontinued

.0175

.00

City of Santa Cruz

(Eff. 10-1-18) 646

.02

.00

City of Scotts Valley

(Exp. 3-31-17) 364

City of Scotts Valley

(Eff. 4-1-17) 552

Discontinued

.0125

.00

.0175

.00

.015

.00

City of Watsonville

(Exp. 3-31-17) 372

City of Watsonville

(Eff. 4-1-17) 551

.02

.00

373

.005

.00

Discontinued

SHASTA COUNTY
City of Anderson
SISKIYOU COUNTY
City of Dunsmuir

439

.005

.00

City of Mt. Shasta

266

.0025

.00

City of Weed

432

.0025

.00

City of Yreka

(Eff. 4-1-17) 553

.005

.00

SUBTOTAL A11i (Add amounts in column A10 on this page. Enter the total here and on line A11i on
page 1 of Schedule A2.)

Page 9

$

.00
Continued on page 10

CDTFA-531-A2 (S5B) REV. 35 (1-20)

SCHEDULE A2 – COMPUTATION SCHEDULE FOR DISTRICT TAX — Long Form
ACCOUNT NUMBER

REPORTING PERIOD

A5
ALLOCATE LINE A4 TO
CORRECT DISTRICT(S)

DISTRICT TAX AREAS

SOLANO COUNTY

A6/A7
ADD ( + ) /
DEDUCT ( - )
ADJUSTMENTS

A8
TAXABLE AMOUNT
A5 plus/minus A6/A7

A9
TAX
RATE

A10
DISTRICT TAX DUE
Multiply A8 by A9

066

.00125 $

.00

City of Benicia

423

.01125

.00

City of Fairfield

337

.01125

.00

City of Rio Vista

339

.00875

.00

(Eff. 4-1-17) 555

.01125

.00

.00375

.00

City of Suisun City
City of Vacaville

(Exp. 3-31-18) 341

City of Vacaville

(Eff. 4-1-18) 557

.00875

.00

277

.01125

.00

City of Vallejo

Discontinued

SONOMA COUNTY

(Exp. 3-31-17) 259

Discontinued

.0075

.00

SONOMA COUNTY

(Exp. 3-31-19) 559

Discontinued

.00875

.00

SONOMA COUNTY

(Eff. 4-1-19) 744

.01

.00

City of Cotati

(Exp. 3-31-17) 375

Discontinued

.0175

.00

City of Cotati

(Exp. 3-31-19) 565

Discontinued

.01875

.00

City of Cotati

(Eff. 4-1-19) 726

.02

.00
.00

City of Healdsburg

(Exp. 3-31-17) 343

Discontinued

.0125

City of Healdsburg

(Exp. 3-31-19) 564

Discontinued

.01375

.00

City of Healdsburg

(Eff. 4-1-19) 727

.015

.00
.00

City of Rohnert Park

(Exp. 3-31-17) 262

Discontinued

.0125

City of Rohnert Park

(Exp. 3-31-19) 562

Discontinued

.01375

.00

City of Rohnert Park

(Eff. 4-1-19) 728

.015

.00
.00

City of Santa Rosa

(Exp. 3-31-17) 264

Discontinued

.0125

City of Santa Rosa

(Exp. 3-31-19) 561

Discontinued

.01375

.00

City of Santa Rosa

(Eff. 4-1-19) 732

.0175

.00

City of Sebastopol

(Exp. 3-31-17) 345

Discontinued

.015

.00

City of Sebastopol

(Exp. 3-31-19) 560

Discontinued

.01625

.00

City of Sebastopol

(Eff. 4-1-19) 729

.0175

.00
.00

City of Sonoma

(Exp. 3-31-17) 297

Discontinued

.0125

City of Sonoma

(Exp. 3-31-19) 563

Discontinued

.01375

.00

City of Sonoma

(Eff. 4-1-19) 730

.015

.00

.00125

.00

.00625

.00

.00625

.00

.01125

.00

.00625

.00

.01125

.00

STANISLAUS COUNTY

(Exp. 3-31-17) 059

STANISLAUS COUNTY

(Eff. 4-1-17) 567

City of Ceres

(Exp. 3-31-17) 173

City of Ceres

(Eff. 4-1-17) 568

City of Oakdale

(Exp. 3-31-17) 279

City of Oakdale

(Eff. 4-1-17) 569

Discontinued
Discontinued
Discontinued

TEHAMA COUNTY
City of Corning

446

.005

.00

City of Red Bluff

424

.0025

.00

SUBTOTAL A11j (Add amounts in column A10 on this page. Enter the total here and on line A11j on
page 1 of Schedule A2.)

Page 10

$

.00
Continued on page 11

CDTFA-531-A2 (S6F) REV. 35 (1-20)

SCHEDULE A2 – COMPUTATION SCHEDULE FOR DISTRICT TAX — Long Form
ACCOUNT NUMBER

REPORTING PERIOD

A5
ALLOCATE LINE A4 TO
CORRECT DISTRICT(S)

DISTRICT TAX AREAS

TULARE COUNTY
City of Dinuba

A8
TAXABLE AMOUNT
A5 plus/minus A6/A7

A9
TAX
RATE

162

.005

165

.0125

City of Farmersville

(Exp. 3-31-18) 164

City of Farmersville
City of Lindsay

A6/A7
ADD ( + ) /
DEDUCT ( - )
ADJUSTMENTS

A10
DISTRICT TAX DUE
Multiply A8 by A9

$

.00
.00

.01

.00

(Eff. 4-1-18) 629

.015

.00

(Eff. 10-1-17) 607

.015

.00

.01

.00

Discontinued

City of Porterville

(Exp. 3-31-19) 166

City of Porterville

(Eff. 4-1-19) 734

.02

.00

City of Tulare

167

.01

.00

City of Visalia

(Exp. 3-31-17) 163

.0075

.00

City of Visalia

(Eff. 4-1-17) 571

.0125

.00

City of Woodlake

(Eff. 4-1-18) 627

.015

.00

093

.005

.00

213

.005

.00

Discontinued

Discontinued

TUOLUMNE COUNTY
City of Sonora
VENTURA COUNTY
City of Oxnard
City of Port Hueneme

(Exp. 3-31-19) 214

.005

City of Port Hueneme

.00

(Eff. 4-1-19) 736

.015

.00

City of Santa Paula

(Eff. 4-1-17) 572

.01

.00

City of Ventura

(Eff. 4-1-17) 573

.005

.00

376

.01

.00

Discontinued

YOLO COUNTY
City of Davis

City of West Sacramento (Exp. 3-31-17) 081

Discontinued

.005

.00

City of West Sacramento (Exp. 3-31-19) 575

Discontinued

.0075

.00

.01

.00

.0075

.00

City of West Sacramento
City of Woodland

(Eff. 4-1-19) 738
236

YUBA COUNTY
Yuba County
Unincorporated Area

.01

(Eff. 4-1-19) 739

.00

City of Marysville

447

.01

.00

City of Wheatland

265

.005

.00

SUBTOTAL A11k (Add amounts in column A10 on this page. Enter the total here and on line A11k on
page 1 of Schedule A2.)

$

.00
Continued on page 12

Page 11

CDTFA-531-A2 (S6B) REV. 35 (1-20)

INSTRUCTIONS FOR COMPLETING CDTFA-531-A2, SCHEDULE A2 — Long Form
COMPUTATION SCHEDULE FOR DISTRICT TAX
Step 1. Enter taxable sales from return.

The following examples are positive (+) adjustments:

A1. Enter the Taxable Transactions or Total Purchases from line
12 on CDTFA-401-A, or line 12 on CDTFA-401-GS, or line 1 on
CDTFA-401-E in box A1.

•

Items you purchased without paying district tax. If you paid
state and local sales tax on a purchase, but not district tax,
and if you made a taxable use of the item in a tax district, add
the price of the item for that district.

•

Amounts collected for a discontinued district. If you collected
taxes for a district that has been discontinued and have not
paid those taxes to the CDTFA, add the amounts on which you
collected those taxes. Do not enter those amounts on line A5.
If a discontinued district is not listed, call 1-800-400-7115
(CRS:711) for assistance.

Step 2. Enter all transactions subject to only the state
rate of 7.25% (with no additional collection of district
tax) on A2/A3.
A2/A3. Enter purchases of items purchased for use in a location
where no district tax is in effect. Also, enter sales of items (excluding
vehicles, vessels, or aircraft) delivered and used (1) at a location
where no district tax is in effect or (2) in a district where you are
not “engaged in business” and did not collect the district tax. (See
publication 105, District Taxes and Delivered Sales, available on
the California Department of Tax and Fee Administration (CDTFA)
website at www.cdtfa.ca.gov, for a definition of “engaged in
business.”)

The following examples are negative (-) adjustments:
•

Transactions included in line A5 that represent the sale or use
of merchandise before the effective date of a district.

•

If your line A4 is $0.00 and you have no adjustments for prior
periods, you are finished with your Schedule A2. Enter $0.00
on line 16 of CDTFA-401-A or CDTFA-401-GS, or line 5 of
CDTFA-401-E. You may want to call our Customer Service Center
at 1-800-400-7115 (CRS:711) to see if you qualify for filing the
EZ return (CDTFA-401-EZ). Customer service representatives
are available Monday through Friday from 8:00 a.m. to 5:00 p.m.
(Pacific time), except state holidays.

Fixed-price contracts. Deduct the sales price or lease payments
(excluding amounts collected as tax) for qualifying fixed-price
contracts. A fixed-price contract is one entered into before the
effective date of the district tax, which: (1) fixes the amount
of the sales or lease price; (2) specifically states the amount
or rate of tax based on the rate in effect when the contract
was executed; and (3) does not give either party the right to
terminate the contract upon notice. (See Regulation 1661 for
information on leases of mobile transportation equipment.)

•

Merchandise used outside the district. If you paid district
tax on a purchase and first used the item in a different
district, you may need to enter adjustments on A6/A7. Call
1-800-400-7115 (CRS:711) for assistance.

Step 4. Report transactions by district.

A8. Add or subtract each district amount shown in A6/A7 from
each district amount on A5. Enter the total for each district amount
in column A8.

Step 3. Calculate transactions subject to district tax.
A4. Subtract A2/A3 from A1. Enter the result on A4.

A5. Using the total from line A4, allocate your transaction totals to
the correct districts.
DO NOT report the same transactions in both a city and county
district. The tax rate for city districts includes all county district
tax. Report them for the city only. Please see the Reporting
transactions by location example on the next page.

A9. If you enter adjustments in A6/A7 for a transaction taxed at
a rate different from the rate shown on A9, call 1-800-400-7115
(CRS:711) for assistance.
A10. Multiply A8 by A9. Enter the result in column A10. Based on
adjustments in A6/A7, A10 may result in a negative number.

Step 5. Enter district adjustments.
Please note that district tax adjustments made on this schedule
are only for ones realized in the period covered by this return
and schedule. All prior period adjustments must be made on
CDTFA-531-Q, Schedule Q - Tax Recovery.
A6/A7. If you have adjustments for one or more districts, enter
amounts in this column. Entries in this column will increase or
decrease the amount of tax distributed to districts for which you
have adjustments.
Enter the following adjustments by district. (You do not need an
entry in column A5 to enter an adjustment in column A6/A7.)
Note: Please attach an explanation of any adjustments to your
Schedule A2.

Continued on page 13
Page 12

CDTFA-531-A2 (S7) REV. 35 (1-20)

Step 6. Enter your total district tax due.

A11g. Page 7, enter the subtotal of column A10 on line A11g and
on A11g on page 1.

A11a. Page 1, enter the subtotal of column A10 on line A11a.
A11b. Page 2, enter the subtotal of column A10 on line A11b and
on A11b on page 1.
A11c. Page 3, enter the subtotal of column A10 on line A11c and
on A11c on page 1.
A11d. Page 4, enter the subtotal of column A10 on line A11d and
on A11d on page 1.
A11e. Page 5, enter the subtotal of column A10 on line A11e and
on A11e on page 1.
A11f. Page 6, enter the subtotal of column A10 on line A11f and
on A11f on page 1.

A11h. Page 8, enter the subtotal of column A10 on line A11h and
on A11h on page 1.
A11i. Page 9, enter the subtotal of column A10 on line A11i and
on A11i on page 1.
A11j. Page 10, enter the subtotal of column A10 on line A11j and
on A11j on page 1.
A11k. Page 11, enter the subtotal of column A10 on line A11k and
on A11k on page 1.
A11. Add lines A11a, A11b, A11c, A11d, A11e, A11f, A11g, A11h,
A11i, A11j, and A11k. Enter this amount on line A11 and on line 16
of CDTFA-401-A or CDTFA-401-GS, or on line 5 on CDTFA-401-E.

Reporting transactions by location example:
Example: Your sales less deductions is $24,000, which represents:
•

Transactions of $6,000 subject to district tax in Sacramento
County but not in the City of Galt, the City of Isleton, the City
of Rancho Cordova, or in the City of Sacramento.

•

•

•

•

Transactions of $2,000 plus a positive (+) adjustment of $500
subject to district tax in the City of Galt. The tax rate for the
City of Galt includes district tax for Sacramento County.

Transactions of $3,000 plus a negative (-) adjustment of
$1,000 subject to district tax in the City of Sacramento. The
tax rate for the City of Sacramento includes district tax for
Sacramento County.

•

Transactions of $1,000 subject to district tax in the City of
Isleton. The tax rate for the City of Isleton includes district tax
for Sacramento County.

Transactions of $2,000 subject to district tax in San Benito
County but not in the City of Hollister or in the City of
San Juan Bautista.

•

Transactions of $2,000 subject to district tax in the City of
Rancho Cordova. The tax rate for the City of Rancho Cordova
includes district tax for Sacramento County.

Transactions of $4,000 subject to district tax in the City of
Hollister. The tax rate for the City of Hollister includes district
tax for San Benito County.

•

Transactions of $4,000 subject to district tax in the City of
San Juan Bautista. The tax rate for the City of San Juan Bautista
includes district tax for San Benito County.

DISTRICT TAX AREAS

SACRAMENTO COUNTY
City of Galt
City of Isleton
City of Rancho Cordova
City of Sacramento
SAN BENITO COUNTY
City of Hollister
City of San Juan Bautista

(Eff. 4-1-17)
(Eff. 4-1-19)
(Eff. 4-1-19)
(Eff. 4-1-19)
(Eff. 4-1-19)

023
206
527
418
705
706
707
708

A5

A6/A7

A8

A9

A10

ALLOCATE TO
CORRECT DISTRICT(S)

ADD ( + ) / DEDUCT ( - )
ADJUSTMENTS

TAXABLE
AMOUNT

TAX
RATE

DISTRICT TAX DUE
Multiply A8 by A9

6,000
2,500
1,000
2,000
2,000
2,000
4,000
4,000

.005
.01
.015
.01
.015
.01
.02
.0175

30.00
25.00
15.00
20.00
30.00
20.00
80.00
70.00

6,000
2,000
1,000
2,000
3,000
2,000
4,000
4,000

500

-1,000

Fixed-price contract example:
To correctly report district tax on your return for fixed-price contracts, you must allocate the total amount of the fixed-price contract
along with any other sales for this district in column A5 (a) at the “Current District Tax Rate,” and then make a negative adjustment
for the fixed-price contract amount in the same row, column A6/A7 (b). A positive adjustment will be required to properly allocate the
fixed-price contract amount in column A6/A7 (c) of the district tax that was in effect at the time the contract was entered into.
In the example below, the taxpayer has $10,000 in taxable sales to report to the City of Commerce. Of this total, $4,000 is from a
fixed-price contract entered into between July 1, 2017, and September 30, 2017.

DISTRICT TAX AREAS

A5

A6/A7

A8

A9

A10

ALLOCATE TO
CORRECT DISTRICT(S)

ADD ( + ) / DEDUCT ( - )
ADJUSTMENTS

TAXABLE
AMOUNT

TAX
RATE

DISTRICT TAX DUE
Multiply A8 by A9

LOS ANGELES COUNTY
City of Commerce

(Exp. 6-30-17) 307

Discontinued

City of Commerce

(Exp. 9-30-17) 585

Discontinued

4,000 (c)

4,000

.025

.02
100.00

City of Commerce

(Eff. 10-1-17) 596

10,000 (a)

-4,000 (b)

6,000

.0275

165.00

Page 13