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Sales & Use Taxes <br />>>Enhance Existing Revenue Sources <br />18 <br />SALES & USE TAXES: A sales tax is imposed on the total retail price of any <br />tangible personal property; a use tax is imposed on the purchaser for transactions <br />for which the sales tax is not collected <br />Comprised of a state sales tax, the 1% Bradley-Burns sales tax for cities, and <br />several other components <br />Cities may impose additional sales and use taxes in increments of 0.125% with <br />certain approvals: <br />»Two -thirds City Council approval <br />»Majority voter approval for a general tax <br />»Two -thirds voter approval for a special tax <br />The combined rate of the city and county transaction and use taxes is capped at <br />2% in most counties (Alameda County is 3.5%) <br />Source: A Primer on California City Revenues, Part One: Revenue Basics; November 16; www.californiacityfinance.com.