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<br />32 <br />increased the sales tax in the City by 0.50% (replacing the 0.25% increase effectuated <br />by Measure Z), and expires on March 31, 2045. <br /> <br />Currently, taxable transactions in the City are subject to the following sales and <br />use tax, of which the City’s share is only a portion. The State collects and administers <br />the tax, and makes distributions on taxes collected within the City, as shown in the <br />following table. <br /> <br />TABLE 8 <br />CITY OF SAN LEANDRO <br />SALES TAX RATES <br />Fiscal Year 2016–17 <br /> State (General Fund) 3.9375% <br />State (Fiscal Recovery Fund) 0.250 <br />State (Local Revenue Fund – Health and Social Svcs.) 0.500 <br />State (Local Public Safety Fund) 0.500 <br />State (Local Revenue Fund 2011 Public Safety) 1.0625 <br />State (Education Protection Account – 2012 Prop 30) 0.250 <br />Local (City and County Operations) 0.750 <br />Local (County Transportation Funds) 0.250 <br /> Total State–Wide Tax Rate 7.500% <br /> <br />Alameda County Essential Health Care Services Transactions <br />and Use Tax (ACHC) 0.500% <br />Alameda County Transportation Authority (ACTA) 0.500 <br />Bay Area Rapid Transit District (BART) 0.500 <br />City of San Leandro Transactions and Use Tax (Measure HH) 0.500 <br /> Total City of San Leandro Tax Rate 10.00% <br /> Source: California State Board of Equalization. <br />Sales and use taxes are complementary taxes; when one applies, the other does <br />not. In general, the statewide sales tax applies to gross receipts of retailers from the <br />sale of tangible personal property in the State of California. The use tax is imposed on <br />the purchase, for storage, use or other consumption in the State of tangible personal <br />property from any retailer. The use tax generally applies to purchases of personal <br />property from a retailer outside the State of California where the use will occur within the <br />State of California. The Sales Tax is imposed upon the same transactions and items as <br />the statewide sales tax and the statewide use tax. <br /> <br />Certain transactions are exempt from the State sales tax, including sales of the <br />following products: <br /> <br />• food products for home consumption; <br />• prescription medicine; <br />• newspapers and periodicals; <br />• edible livestock and their feed; <br />• seed and fertilizer used in raising food for human consumption; and <br />• gas, electricity and water when delivered to consumers through mains, <br />lines and pipes.