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Equalization. The State collects and administers the tax, and makes distributions on taxes collected within the City as follows: CITY OF SAN LEANDRO, CALIFORNIA Sales Tax Rates State General Fund................... ............ ........... ........ .... .... ....... ............... 5.000/0 State (Fiscal Recovery Fund)................................................................ 0.25 State (Local Revenue Fund) .................................................................0.50 State (Local Public Safety Fund) Local (City of San Leandro)................................................................... 0.75 Local (County Transportation Fund)..................................................... 0.25 Alameda County Essential Health Care Services ......:........................ 0.50 Alameda County Transportation Improvement Authority.................... 0.50 Bay Area Rapid Transit District............................................................. 0.50 Total.... ...... ........................ ..... .......... ............... ........... .......... ................ 8.75% Contrary to the sales tax distribution above, the City actually receives 1 % equivalent in Sales Tax. The formula change above reflects the 2004 passage of Proposition 57, the Triple~ Flip. As a result, 'Y4 percent of the City's 1 % monthly sales tax revenues are back~filled semi- annually by an estimated equivalent amount of property tax. See 2005-06 State Budget. The State's actual administrative costs with respect to the portion of sales taxes allocable to the City are deducted before distribution and are determined on a quarterly basis. Sales Tax revenue collected by the State is directly deposited monthly to the City's General Fund. Sales and use taxes are complementary taxes; when one applies, the other does not. In general, the statewide sales tax applies to gross receipts of retailers from the sale of tangible personal property in the State. The use tax is imposed on the purchase, for storage, use or other consumption in the State of tangible personal property from any retailer. The use tax generally applies to purchases of personal property from a retailer outside the State where the use will occur within the State. The Sales Tax is imposed upon the same transactions and items as the statewide sales tax and the statewide use tax. Certain transactions are exempt from the State sales tax, including sales of the following products: food products for home consumption; prescription medicine; newspapers and periodicals; edible livestock and their feed; seed and fertilizer used in raising food for human consumption; and . gas, electricity and water when delivered to consumers through mains, lines and pipes. This is not an exhaustive list of exempt transactions. A comprehensive list can be found in the State Board of Equalization's May 2003 publication entitled "Sales and Use Taxes: Exemptions and Exclusions," which can be found on the State Board of Equalization's website at http://www.boe.ca.gov/. See also "RISK FACTORS - Sales Taxes." ~21~