Sales And Use Tax

Manager, Tax Compliance & Reporting Rosalee Lewis

To:

Treasurers of ACS Divisions

From:

Rosalee Lewis

Date:

July 8, 2016

Subject:

nd

Sales and Use Tax at the 252 ACS National Meeting & Exposition in Philadelphia, Pennsylvania

The American Chemical Society’s Divisions are not exempt from paying sales and use taxes on purchases of goods and services (including hotel rooms and personal meals) in Philadelphia, Pennsylvania. Divisions are not exempt from collecting sales and use taxes on the sale of the Division’s certain goods and services at the National Meeting in Philadelphia, Pennsylvania. Attached, please find a product matrix (Attachment A) that summarizes, by product and service, the total combined state and local tax rate that the Society will be expected to pay or collect. Part I of the matrix lists the nd products and services that will be sold in conjunction with the 252 National Meeting. Part II lists the various types of services the Society will be purchasing that are subject to tax. Staff will need to know the information in Part II in order to properly approve meeting related expenditures charged to their areas of responsibility. It should be noted, that when items are shipped from Philadelphia, to the following locations, the appropriate sales tax must be applied: Connecticut, District of Columbia, Florida, Illinois, Maryland, Massachusetts, Michigan, New York, Ohio, Pennsylvania, Rhode Island, Texas, Tennessee, Virginia, Washington, and Canada. Sales tax rates for each of these geographic locations are included as Attachments B, C, D, E, F, and G Dues, registration fees, services (where there are no transfers of tangible property), subscriptions, and group tours are all exempt from tax. Abstracts, preprints, books, one-time printed matter, novelty items, including restaurant meals (dinners, luncheons, etc.) are all subject to tax. If you have any questions concerning the product matrix or the Society’s tax status, please call me at (202) 872-6306. Attachment A Attachment B

Attachment C Attachment D Attachment E Attachment F Attachment G

Product Matrix Summary Sales Tax Rates for Connecticut, District of Columbia, Florida, Illinois, Maryland, Massachusetts, Michigan, New York, Ohio, Pennsylvania, Rhode Island, Texas, Tennessee, Virginia, Washington, and Canada. Sales tax rates for each of these geographic locations are included as Attachments B, C, D, E, F, and G Supporting Rate Schedule for California Supporting Rate Schedule for Florida Supporting Rate Schedule for New York Supporting Rate Schedule for Ohio Supporting Rate Schedule for Washington

American Chemical Society 1155 Sixteenth Street, N.W. Washington, D.C. 20036 T [202] 872 6306 F [202] 872 6339 www.acs.org

Attachment A

AMERICAN CHEMICAL SOCIETY PRODUCT MATRIX SUMMARY 252nd NATIONAL MEETING PHILADELPHIA, PENNSYLVANIA Part I. Products/Services Sold by ACS A.

B.

C.

D.

Total Tax Rate

Tangible Personal Property Abstract sales Gift Certificates, Gift Cards Subscriptions-Journals & Magazines/Periodicals (Issued at least 4 times per year) Books and one-time printed matter Sold within Philadelphia, PA Shipped outside of Pennsylvania See Attachment B, C, D, E, F, G Preprints Novelty items (including clothing)

Dues (includes subscription to C&EN, official news magazine of the ACS)

8.00% 0.00% 0.00%

X

8.00%

X

8.00% 8.00%

X X

0.00%

Workshops conducted without transfer of tangible personal property (workbooks and materials)

0.00%

Workshops conducted with transfer of tangible personal property. Tax is applied only to the property such as workbooks & materials.

8.00%

E.

Nat'l Meeting Registration Fees & Admisssion Tickets

0.00%

F.

ACS Career Fairs (Provides employment services to ACS members and organizations searching for potential job candidates)

0.00%

Exhibition Fees - Booth Space

0.00%

G.

H.

I.

J.

X

Short Courses conducted without transfer of tangible personal property

0.00%

Short Courses conducted with transfer of tangible personal property. Tax is applied only to the property such as workbooks & materials.

8.00%

X

Dinners, luncheons, breakfasts, & social hours charged to ACS members and collected and remitted to vendor by the ACS as a convenience to membership.

8.00%

XX

Part II. Products/Services Purchased by ACS L.

Hotel (Rooms for officers and employees)

15.50%

Incidental charges, such as laundry, prepared food and beverage, are subject sales tax

M.

Rental Car (Subject to Motor Vehicle Sales and Use Tax)

N.

Dinners, luncheons, breakfasts, charged to ACS as end consumer.

O.

P.

15.50%

12.00%

*

8.00%

Tangible personal property directly paid by ACS Including, but not limited to the following items: 1. Audio Visual Equipment Rental and Labor. 2. Telephone Equipment Rental and Labor. 3. Food and Beverage(non-alcoholic) for Receptions. 4. Alcoholic Beverage 5. Electrical Installations and Labor 6. Furniture Rental and Labor.

8.00% 8.00% 8.00% 10.00% 8.00% 8.00%

Meeting Room (If charged by the Hotels)

15.50%

*

Additional fees and surcharges apply depending on location of rental company

X

All sales are considered taxable unless the purchaser provides the seller with an exemption certificate indicating that the purchaser is exempt from tax. Pennsylvania allows the use of the following forms: Sales and Use Tax Exemption Certificate (REV-1220AS); Exempt Organization Declaration of Sales Tax Exemption (REV-1715AS); Multistate Tax Commission's Sales and Use Tax Certificate-Multijurisdictional for use as a resale certificate only. (The MTC certificate cannot be used as a general exemption certificate.)

[Pa. Stat. Ann.72 §7237(b); Pa. Stat. Ann.72 §7237(c); Pa. Code61 §32.2(a) .] XX ACS purchased on behalf of Members

7/7/201610:25 AM

Product Matrix

Page 1 of 57

Attachment B

AMERICAN CHEMICAL SOCIETY SALES TAX RATES FOR ITEMS SHIPPED FROM PHILADELPHIA, PENNSYLVANIA 252nd NATIONAL MEETING

California Tax Connecticut Tax

See Rate Schedule by County at Attachment C 6.35%

District of Columbia Tax

5.75%

Florida Tax

See Rate Schedule by County at Attachment D

Illinois Tax

6.25%

Maryland Tax

6.00%

Massachusetts Tax

6.25%

Michigan Tax

6.00%

New York Tax

See Rate Schedule by County at Attachment E

Ohio Tax

See Rate Schedule by County at Attachment F

Pennsylvania Tax

6.00%

Rhode Island Tax

7.00%

Tennessee Tax

9.25%

Texas Tax

6.25% **

Virginia Tax

5.30% *

Washington Tax

See Rate Schedule by County at Attachment G

Canadian Goods & Services Tax (GST)

5.00% (Please note that GST also applies to freight, handling charges, and dues)

* Additional .7% applicable in localities in the Northern Virginia and Hampton Road Regions ** Additional Local Taxes

Sales Tax Rates

Page 2 of 57

Attachment C

California Sales and Use Tax Rates by County Effective on April 1, 2016 City

Rate

Acampo Acton Adelaida Adelanto* Adin Agoura Agoura Hills* Agua Caliente Agua Caliente Springs Agua Dulce Aguanga Ahwahnee Al Tahoe Alameda* Alamo Albany* Alberhill (Lake Elsinore*) Albion Alderpoint Alhambra* Aliso Viejo* Alleghany Almaden Valley Almanor Almondale Alondra Alpaugh Alpine Alta Alta Loma (Rancho Cucamon Altadena Altaville Alton Alturas* Alviso (San Jose*) Amador City* Amargosa (Death Valley) Amboy American Canyon* Anaheim*

County

8.000% 9.000% 7.500% 8.000% 7.500% 9.000% 9.000% 8.250% 8.000% 9.000% 8.000% 8.000% 7.500% 9.500% 8.500% 10.000% 8.000% 7.625% 8.000% 9.000% 8.000% 7.500% 8.750% 7.500% 9.000% 9.000% 8.000% 8.000% 7.500% 8.000% 9.000% 7.500% 8.000% 7.500% 8.750% 8.000% 8.000% 8.000% 8.000% 8.000%

San Joaquin Los Angeles San Luis Obispo San Bernardino Modoc Los Angeles Los Angeles Sonoma San Diego Los Angeles Riverside Madera El Dorado Alameda Contra Costa Alameda Riverside Mendocino Humboldt Los Angeles Orange Sierra Santa Clara Plumas Los Angeles Los Angeles Tulare San Diego Placer San Bernardino Los Angeles Calaveras Humboldt Modoc Santa Clara Amador Inyo San Bernardino Napa Orange

California Sales Tax Rate Schedule

Page 3 of 57

Attachment C


Anderson* Angels Camp* Angelus Oaks Angwin Annapolis Antelope Antelope Acres Antioch* Anza Apple Valley* Applegate Aptos Arbuckle Arcadia* Arcata* Argus Arleta (Los Angeles*) Arlington (Riverside*) Armona Army Terminal Arnold Aromas Arrowbear Lake Arrowhead Highlands Arroyo Grande* Artesia* Artois Arvin* Ashland Asti Atascadero* Athens Atherton* Atwater* Atwood Auberry Auburn* Avalon* Avenal* Avery

Rate

County

8.000% 7.500% 8.000% 8.000% 8.250% 8.000% 9.000% 9.000% 8.000% 8.000% 7.500% 8.250% 7.500% 9.000% 8.750% 8.000% 9.000% 8.000% 7.500% 9.500% 7.500% 7.625% 8.000% 8.000% 8.000% 9.000% 7.500% 8.500% 9.500% 8.250% 8.000% 9.000% 9.000% 8.000% 8.000% 8.225% 7.500% 9.500% 7.500% 7.500%

Shasta Calaveras San Bernardino Napa Sonoma Sacramento Los Angeles Contra Costa Riverside San Bernardino Placer Santa Cruz Colusa Los Angeles Humboldt San Bernardino Los Angeles Riverside Kings Alameda Calaveras Monterey San Bernardino San Bernardino San Luis Obispo Los Angeles Glenn Kern Alameda Sonoma San Luis Obispo Los Angeles San Mateo Merced Orange Fresno Placer Los Angeles Kings Calaveras


Page 4 of 57

Attachment C


Rate

Avila Beach Azusa* Badger Bailey Baker Bakersfield* Balboa (Newport Beach*) Balboa Island (Newport Beac Balboa Park (San Diego*) Baldwin Park* Ballard Ballico Ballroad Bangor Banning* Banta Bard Barrington Barstow* Bartlett Barton Base Line Bass Lake Bassett Baxter Bay Point (formally West Pit Bayside Baywood Park Beale A.F.B. Bear River Lake Bear Valley Bear Valley Beaumont* Beckwourth Bel Air Estates (Los Angeles* Belden Bell* Bell Gardens* Bella Vista Bellflower*

County

7.500% 9.000% 8.000% 9.000% 8.000% 7.500% 8.000% 8.000% 8.000% 9.000% 8.000% 7.500% 8.000% 7.500% 8.000% 8.000% 8.000% 9.000% 8.000% 8.000% 8.225% 8.000% 8.000% 9.000% 7.500% 8.500% 8.000% 7.500% 7.500% 8.000% 7.500% 8.000% 8.000% 7.500% 9.000% 7.500% 9.000% 9.000% 7.500% 9.000%

San Luis Obispo Los Angeles Tulare Los Angeles San Bernardino Kern Orange Orange San Diego Los Angeles Santa Barbara Merced Orange Butte Riverside San Joaquin Imperial Los Angeles San Bernardino Inyo Fresno San Bernardino Madera Los Angeles Placer Contra Costa Humboldt San Luis Obispo Yuba Amador Alpine Mariposa Riverside Plumas Los Angeles Plumas Los Angeles Los Angeles Shasta Los Angeles


Page 5 of 57

Attachment C


Belmont* Belvedere* Ben Lomond Benicia* Benton Berkeley* Bermuda Dunes Berry Creek Bethel Island Betteravia Beverly Hills* Bieber Big Bar Big Basin Big Bear City Big Bear Lake* Big Bend Big Creek Big Oak Flat Big Pine Big River Big Sur Biggs* Bijou Biola Biola College (La Mirada*) Birds Landing Bishop* Black Hawk Blairsden Blocksburg Bloomington Blossom Hill Blossom Valley Blue Jay Blue Lake* Blythe* Bodega Bodega Bay Bodfish

Rate

County

9.000% 8.500% 8.250% 8.625% 7.500% 9.500% 8.000% 7.500% 8.500% 8.000% 9.000% 7.500% 7.500% 8.250% 8.000% 8.000% 7.500% 8.225% 7.500% 8.000% 8.000% 7.625% 7.500% 7.500% 8.225% 10.000% 7.625% 8.000% 8.500% 7.500% 8.000% 8.000% 8.750% 8.750% 8.000% 8.000% 8.000% 8.250% 8.250% 7.500%

San Mateo Marin Santa Cruz Solano Mono Alameda Riverside Butte Contra Costa Santa Barbara Los Angeles Lassen Trinity Santa Cruz San Bernardino San Bernardino Shasta Fresno Tuolumne Inyo San Bernardino Monterey Butte El Dorado Fresno Los Angeles Solano Inyo Contra Costa Plumas Humboldt San Bernardino Santa Clara Santa Clara San Bernardino Humboldt Riverside Sonoma Sonoma Kern


Page 6 of 57

Attachment C


Rate

Bolinas Bolsa Bombay Beach Bonita Bonny Doon Bonsall Boonville Boron Borrego Springs Bostonia Boulder Creek Boulevard Bouquet Canyon (Santa Clar Bowman Boyes Hot Springs Bradbury* Bradford Bradley Branscomb Brawley* Brea* Brents Junction Brentwood* Brentwood (Los Angeles*) Briceland Bridgeport Bridgeport Bridgeville Brisbane* Broderick (West Sacramento Brookdale Brookhurst Center Brooks Browns Valley Brownsville Bryn Mawr Bryte (West Sacramento*) Buellton* Buena Park* Burbank*

County

8.500% 8.000% 8.000% 8.000% 8.250% 8.000% 7.625% 7.500% 8.000% 8.000% 8.250% 8.000% 9.000% 7.500% 8.250% 9.000% 9.500% 7.625% 7.625% 8.000% 8.000% 9.000% 8.500% 9.000% 8.000% 8.000% 7.500% 8.000% 9.000% 8.000% 8.250% 8.000% 7.500% 7.500% 7.500% 8.000% 8.000% 8.000% 8.000% 9.000%

Marin Orange Imperial San Diego Santa Cruz San Diego Mendocino Kern San Diego San Diego Santa Cruz San Diego Los Angeles Placer Sonoma Los Angeles Alameda Monterey Mendocino Imperial Orange Los Angeles Contra Costa Los Angeles Humboldt Mariposa Mono Humboldt San Mateo Yolo Santa Cruz Orange Yolo Yuba Yuba San Bernardino Yolo Santa Barbara Orange Los Angeles


Page 7 of 57

Attachment C


Burlingame* Burney Burnt Ranch Burrel Burson Butte City Butte Meadows Buttonwillow Byron Cabazon Cabrillo Cadiz Calabasas* Calabasas Highlands Calabasas Park Calexico* Caliente California City* California Hot Springs California Valley Calimesa* Calipatria* Calistoga* Callahan Calpella Calpine Calwa Camarillo* Cambria Cambrian Park Cameron Park Camino Camp Beale Camp Connell Camp Curry Camp Kaweah Camp Meeker Camp Nelson Camp Pendleton Camp Roberts

Rate

County

9.000% 7.500% 7.500% 8.225% 7.500% 7.500% 7.500% 7.500% 8.500% 8.000% 9.000% 8.000% 9.000% 9.000% 9.000% 8.500% 7.500% 7.500% 8.000% 7.500% 8.000% 8.000% 8.000% 7.500% 7.625% 7.500% 8.225% 7.500% 7.500% 8.750% 7.500% 7.500% 7.500% 7.500% 8.000% 8.000% 8.250% 8.000% 8.000% 7.625%

San Mateo Shasta Trinity Fresno Calaveras Glenn Butte Kern Contra Costa Riverside Los Angeles San Bernardino Los Angeles Los Angeles Los Angeles Imperial Kern Kern Tulare San Luis Obispo Riverside Imperial Napa Siskiyou Mendocino Sierra Fresno Ventura San Luis Obispo Santa Clara El Dorado El Dorado Yuba Calaveras Mariposa Tulare Sonoma Tulare San Diego Monterey


Page 8 of 57

Attachment C


Rate

Campbell* Campo Campo Seco Camptonville Canby Canoga Annex Canoga Park (Los Angeles*) Cantil Cantua Creek Canyon Canyon Country (Santa Clarit Canyon Lake* Canyondam Capay Capistrano Beach (Dana Poin Capitola* Cardiff By The Sea (Encinitas Cardwell Carlotta Carlsbad* Carmel* Carmel Rancho Carmel Valley Carmichael Carnelian Bay Carpinteria* Carson* Cartago Caruthers Casitas Springs Casmalia Caspar Cassel Castaic Castella Castle A.F.B. Castro Valley Castroville Cathedral City* Catheys Valley

County

9.000% 8.000% 7.500% 7.500% 7.500% 9.000% 9.000% 7.500% 8.225% 8.500% 9.000% 8.000% 7.500% 7.500% 8.000% 8.750% 8.000% 8.225% 8.000% 8.000% 8.625% 7.625% 7.625% 8.000% 7.500% 8.000% 9.000% 8.000% 8.225% 7.500% 8.000% 7.625% 7.500% 9.000% 7.500% 7.500% 9.500% 7.625% 9.000% 8.000%

Santa Clara San Diego Calaveras Yuba Modoc Los Angeles Los Angeles Kern Fresno Contra Costa Los Angeles Riverside Plumas Yolo Orange Santa Cruz San Diego Fresno Humboldt San Diego Monterey Monterey Monterey Sacramento Placer Santa Barbara Los Angeles Inyo Fresno Ventura Santa Barbara Mendocino Shasta Los Angeles Shasta Merced Alameda Monterey Riverside Mariposa


Page 9 of 57

Attachment C


Cayucos Cazadero Cecilville Cedar Cedar Crest Cedar Glen Cedar Ridge Cedarpines Park Cedarville Central Valley Century City (Los Angeles*) Ceres* Cerritos* Challenge Chambers Lodge Charter Oak Chatsworth (Los Angeles*) Cherry Valley Chester Chicago Park Chico* Chilcoot China Lake NWC (Ridgecrest Chinese Camp Chino* Chino Hills* Chiriaco Summit Cholame Chowchilla* Chualar Chula Vista* Cima Citrus Heights* City of Commerce* City of Industry* City Terrace Claremont* Clarksburg Clayton* Clear Creek

Rate

County

7.500% 8.250% 7.500% 9.000% 8.225% 8.000% 7.625% 8.000% 7.500% 7.500% 9.000% 8.125% 9.000% 7.500% 7.500% 9.000% 9.000% 8.000% 7.500% 7.625% 7.500% 7.500% 8.250% 7.500% 8.000% 8.000% 8.000% 7.500% 8.000% 7.625% 8.000% 8.000% 8.000% 9.500% 9.000% 9.000% 9.000% 7.500% 8.500% 7.500%

San Luis Obispo Sonoma Siskiyou Los Angeles Fresno San Bernardino Nevada San Bernardino Modoc Shasta Los Angeles Stanislaus Los Angeles Yuba Placer Los Angeles Los Angeles Riverside Plumas Nevada Butte Plumas Kern Tuolumne San Bernardino San Bernardino Riverside San Luis Obispo Madera Monterey San Diego San Bernardino Sacramento Los Angeles Los Angeles Los Angeles Los Angeles Yolo Contra Costa Siskiyou


Page 10 of 57

Attachment C


Rate

Clearlake* Clearlake Highlands (Clearlak Clearlake Oaks Clearlake Park (Clearlake*) Clements Clinter Clio Clipper Mills Cloverdale* Clovis* Coachella* Coalinga* Coarsegold Cobb Cohasset Cole Coleville Colfax* College City College Grove Center Colma* Coloma Colorado Colton* Columbia Colusa* Commerce* Comptche Compton* Concord* Cool Copperopolis Corcoran* Cornell Corning* Corona* Corona Del Mar (Newport Be Coronado* Corralitos Corte Madera*

County

8.000% 8.000% 7.500% 8.000% 8.000% 8.225% 7.500% 7.500% 8.250% 8.225% 9.000% 8.225% 8.000% 7.500% 7.500% 9.000% 7.500% 7.500% 7.500% 8.000% 9.000% 7.500% 8.000% 8.000% 7.500% 7.500% 9.500% 7.625% 9.000% 9.000% 7.500% 7.500% 7.500% 9.000% 7.500% 8.000% 8.000% 8.000% 8.250% 9.000%

Lake Lake Lake Lake San Joaquin Fresno Plumas Butte Sonoma Fresno Riverside Fresno Madera Lake Butte Los Angeles Mono Placer Colusa San Diego San Mateo El Dorado Mariposa San Bernardino Tuolumne Colusa Los Angeles Mendocino Los Angeles Contra Costa El Dorado Calaveras Kings Los Angeles Tehama Riverside Orange San Diego Santa Cruz Marin


Page 11 of 57

Attachment C


Rate

Coso Junction Costa Mesa* Cotati* Coto De Caza Cottonwood Coulterville Courtland Covelo Covina* Cowan Heights Coyote Crannell Crenshaw (Los Angeles*) Crescent City* Crescent Mills Cressey Crest Crest Park Cresta Blanca Crestline Creston Crockett Cromberg Cross Roads Crowley Lake Crows Landing Cucamonga (Rancho Cucamo Cudahy* Culver City* Cummings Cupertino* Curry Village Cutler Cutten Cuyama Cypress* Daggett Dairy Farm Daly City* Dana Point*

County

8.000% 8.000% 9.250% 8.000% 7.500% 8.000% 8.000% 7.625% 9.000% 8.000% 8.750% 8.000% 9.000% 7.750% 7.500% 7.500% 8.000% 8.000% 9.500% 8.000% 7.500% 8.500% 7.500% 8.000% 7.500% 7.625% 8.000% 9.000% 9.500% 7.625% 8.750% 8.000% 8.000% 8.000% 8.000% 8.000% 8.000% 7.625% 9.000% 8.000%

Inyo Orange Sonoma Orange Shasta Mariposa Sacramento Mendocino Los Angeles Orange Santa Clara Humboldt Los Angeles Del Norte Plumas Merced San Diego San Bernardino Alameda San Bernardino San Luis Obispo Contra Costa Plumas San Bernardino Mono Stanislaus San Bernardino Los Angeles Los Angeles Mendocino Santa Clara Mariposa Tulare Humboldt Santa Barbara Orange San Bernardino Solano San Mateo Orange


Page 12 of 57

Attachment C


Rate

Danville* Dardanelle Darwin Davenport Davis* (U.C. Davis campus ra Davis Creek Death Valley Death Valley Junction Deer Park Del Kern (Bakersfield*) Del Mar* Del Mar Heights (Morro Bay Del Monte Grove (Monterey Del Rey Del Rey Oaks* Del Rosa Del Sur Delano* Deleven Delhi Denair Denny Descanso Desert Center Desert Hot Springs* Di Giorgio Diablo Diamond Bar* Diamond Springs Dillon Beach Dinkey Creek Dinuba* Discovery Bay Dixon* Dobbins Dogtown Dollar Ranch Dorris* Dos Palos* Dos Rios

County

8.500% 7.500% 8.000% 8.250% 8.500% 7.500% 8.000% 8.000% 8.000% 7.500% 8.000% 8.000% 8.625% 8.225% 9.125% 8.000% 9.000% 8.500% 7.500% 7.500% 7.625% 7.500% 8.000% 8.000% 8.000% 7.500% 8.500% 9.000% 7.500% 8.500% 8.225% 8.750% 8.500% 7.625% 7.500% 8.500% 8.500% 7.500% 7.500% 7.625%

Contra Costa Tuolumne Inyo Santa Cruz Yolo Modoc Inyo Inyo Napa Kern San Diego San Luis Obispo Monterey Fresno Monterey San Bernardino Los Angeles Kern Colusa Merced Stanislaus Trinity San Diego Riverside Riverside Kern Contra Costa Los Angeles El Dorado Marin Fresno Tulare Contra Costa Solano Yuba Marin Contra Costa Siskiyou Merced Mendocino


Page 13 of 57

Attachment C


Rate

Douglas City Douglas Flat Downey* Downieville Doyle Drytown Duarte* Dublin* Ducor Dulzura Duncans Mills Dunlap Dunnigan Dunsmuir* Durham Dutch Flat Eagle Mountain Eagle Rock (Los Angeles*) Eagleville Earlimart Earp East Highlands (Highland*) East Irvine (Irvine*) East Los Angeles East Lynwood (Lynwood*) East Nicolaus East Palo Alto* East Porterville East Rancho Dominguez East San Pedro (Los Angeles* Eastgate Easton Eastside Eastvale* Echo Lake Echo Park (Los Angeles*) Edgemont (Moreno Valley*) Edgewood Edison Edwards

County

7.500% 7.500% 9.000% 7.500% 7.500% 8.000% 9.000% 9.500% 8.000% 8.000% 8.250% 8.225% 7.500% 8.000% 7.500% 7.500% 8.000% 9.000% 7.500% 8.000% 8.000% 8.000% 8.000% 9.000% 9.000% 7.500% 9.000% 8.000% 9.000% 9.000% 9.000% 8.225% 8.000% 8.000% 7.500% 9.000% 8.000% 7.500% 7.500% 7.500%

Trinity Calaveras Los Angeles Sierra Lassen Amador Los Angeles Alameda Tulare San Diego Sonoma Fresno Yolo Siskiyou Butte Placer Riverside Los Angeles Modoc Tulare San Bernardino San Bernardino Orange Los Angeles Los Angeles Sutter San Mateo Tulare Los Angeles Los Angeles Los Angeles Fresno San Bernardino Riverside El Dorado Los Angeles Riverside Siskiyou Kern Kern


Page 14 of 57

Attachment C


Rate

Edwards A.F.B. El Cajon* El Centro* El Cerrito* El Dorado El Dorado Hills El Granada El Macero El Modena El Monte* El Nido El Portal El Segundo* El Sobrante El Toro (Lake Forest*) El Toro M.C.A.S. El Verano El Viejo Eldridge Elizabeth Lake Elk Elk Creek Elk Grove* Elmira Elmwood Elverta Emerald Hills (Redwood City Emeryville* Emigrant Gap Empire Encinitas* Encino (Los Angeles*) Enterprise Escalon* Escondido* Esparto Essex Etiwanda (Rancho Cucamong Etna* Ettersburg

County

7.500% 8.500% 8.000% 10.000% 7.500% 7.500% 9.000% 7.500% 8.000% 9.500% 7.500% 8.000% 9.000% 8.500% 8.000% 8.000% 8.250% 7.625% 8.250% 9.000% 7.625% 7.500% 8.000% 7.625% 9.500% 8.000% 9.000% 9.500% 7.500% 7.625% 8.000% 9.000% 7.500% 8.000% 8.000% 7.500% 8.000% 8.000% 7.500% 8.000%

Kern San Diego Imperial Contra Costa El Dorado El Dorado San Mateo Yolo Orange Los Angeles Merced Mariposa Los Angeles Contra Costa Orange Orange Sonoma Stanislaus Sonoma Los Angeles Mendocino Glenn Sacramento Solano Alameda Sacramento San Mateo Alameda Placer Stanislaus San Diego Los Angeles Shasta San Joaquin San Diego Yolo San Bernardino San Bernardino Siskiyou Humboldt


Page 15 of 57

Attachment C


Rate

Eureka* Exeter* Fair Oaks Fairfax* Fairfield* Fairmount Fall River Mills Fallbrook Fallbrook Junction Fallen Leaf Fallon Fancher Farmersville* Farmington Fawnskin Feather Falls Fellows Felton Fenner Fernbridge (Fortuna*) Ferndale* Fiddletown Fields Landing Fig Garden Village (Fresno*) Fillmore* Finley Firebaugh* Fish Camp Five Points Flinn Springs Flintridge (LaCanada/ Flintrid Florence Floriston Flournoy Folsom* Fontana* Foothill Ranch Forbestown Forest Falls Forest Glen

County

8.750% 8.000% 8.000% 9.000% 8.625% 8.500% 7.500% 8.000% 8.000% 7.500% 8.500% 8.225% 8.500% 8.000% 8.000% 7.500% 7.500% 8.250% 8.000% 8.000% 8.000% 8.000% 8.000% 8.225% 7.500% 7.500% 8.225% 8.000% 8.225% 8.000% 9.000% 9.000% 7.625% 7.500% 8.000% 8.000% 8.000% 7.500% 8.000% 7.500%

Humboldt Tulare Sacramento Marin Solano Contra Costa Shasta San Diego San Diego El Dorado Marin Fresno Tulare San Joaquin San Bernardino Butte Kern Santa Cruz San Bernardino Humboldt Humboldt Amador Humboldt Fresno Ventura Lake Fresno Mariposa Fresno San Diego Los Angeles Los Angeles Nevada Tehama Sacramento San Bernardino Orange Butte San Bernardino Trinity


Page 16 of 57

Attachment C


Forest Knolls Forest Park Forest Ranch Foresthill Forestville Forks of Salmon Fort Bidwell Fort Bragg* Fort Dick Fort Irwin Fort Jones* Fort Ord Fort Ord (Marina*) Fort Ord (Seaside*) Fort Seward Fortuna* Foster City* Fountain Valley* Fowler* Frazier Park Freedom Freedom (Watsonville*) Freeport Freestone Fremont* French Camp French Gulch Freshwater Fresno* Friant Friendly Valley (Santa Clarita Frontera Fullerton* Fulton Galt* Garberville Garden Grove* Garden Valley Gardena* Garey

Rate

County

8.500% 9.000% 7.500% 7.500% 8.250% 7.500% 7.500% 8.625% 7.750% 8.000% 7.500% 7.625% 8.625% 8.625% 8.000% 8.000% 9.000% 8.000% 8.225% 7.500% 8.250% 9.000% 8.000% 8.250% 9.500% 8.000% 7.500% 8.000% 8.225% 8.225% 9.000% 8.000% 8.000% 8.250% 8.500% 8.000% 8.000% 7.500% 9.000% 8.000%

Marin Los Angeles Butte Placer Sonoma Siskiyou Modoc Mendocino Del Norte San Bernardino Siskiyou Monterey Monterey Monterey Humboldt Humboldt San Mateo Orange Fresno Kern Santa Cruz Santa Cruz Sacramento Sonoma Alameda San Joaquin Shasta Humboldt Fresno Fresno Los Angeles Riverside Orange Sonoma Sacramento Humboldt Orange El Dorado Los Angeles Santa Barbara


Page 17 of 57

Attachment C


Garnet Gasquet Gaviota Gazelle George A.F.B. Georgetown Gerber Geyserville Giant Forest Gillman Hot Springs Gilroy* Glassell Park (Los Angeles*) Glen Avon Glen Ellen Glenburn Glencoe Glendale* Glendora* Glenhaven Glenn Glennville Gold River Gold Run Golden Hills Goleta* Gonzales* Goodyears Bar Gorman Goshen Government Island Graeagle Granada Hills (Los Angeles*) Grand Terrace* Granite Bay Grass Valley* Graton Green Valley Green Valley Lake Greenacres Greenbrae (Larkspur*)

Rate

County

8.000% 7.750% 8.000% 7.500% 8.000% 7.500% 7.500% 8.250% 8.000% 8.000% 8.750% 9.000% 8.000% 8.250% 7.500% 7.500% 9.000% 9.000% 7.500% 7.500% 7.500% 8.000% 7.500% 7.500% 8.000% 8.125% 7.500% 9.000% 8.000% 9.500% 7.500% 9.000% 8.000% 7.500% 8.125% 8.250% 9.000% 8.000% 7.500% 9.000%

Riverside Del Norte Santa Barbara Siskiyou San Bernardino El Dorado Tehama Sonoma Tulare Riverside Santa Clara Los Angeles Riverside Sonoma Shasta Calaveras Los Angeles Los Angeles Lake Glenn Kern Sacramento Placer Kern Santa Barbara Monterey Sierra Los Angeles Tulare Alameda Plumas Los Angeles San Bernardino Placer Nevada Sonoma Los Angeles San Bernardino Kern Marin


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Attachment C


Greenfield* Greenview Greenville Greenwood Grenada Gridley* Grimes Grizzly Flats Groveland Grover Beach* Guadalupe* Gualala Guasti (Ontario*) Guatay Guerneville Guinda Gustine* Hacienda Heights Halcyon Half Moon Bay* Hamilton A.F.B. (Novato*) Hamilton City Hanford* Happy Camp Harbison Canyon Harbor City (Los Angeles*) Harmony Harris Hat Creek Hathaway Pines Havasu Lake Hawaiian Gardens* Hawthorne* Hayfork Hayward* Hazard Healdsburg* Heber Helena Helendale

Rate

County

9.375% 7.500% 7.500% 7.500% 7.500% 7.500% 7.500% 7.500% 7.500% 8.000% 8.250% 7.625% 8.000% 8.000% 8.250% 7.500% 8.000% 9.000% 7.500% 9.000% 9.000% 7.500% 7.500% 7.500% 8.000% 9.000% 7.500% 8.000% 7.500% 7.500% 8.000% 9.000% 9.000% 7.500% 10.000% 9.000% 8.750% 8.000% 7.500% 8.000%

Monterey Siskiyou Plumas El Dorado Siskiyou Butte Colusa El Dorado Tuolumne San Luis Obispo Santa Barbara Mendocino San Bernardino San Diego Sonoma Yolo Merced Los Angeles San Luis Obispo San Mateo Marin Glenn Kings Siskiyou San Diego Los Angeles San Luis Obispo Humboldt Shasta Calaveras San Bernardino Los Angeles Los Angeles Trinity Alameda Los Angeles Sonoma Imperial Trinity San Bernardino


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Attachment C


Helm Hemet* Herald Hercules* Herlong Hermosa Beach* Herndon Hesperia* Heyer Hickman Hidden Hills* Highgrove Highland* Highland Park (Los Angeles* Highway City (Fresno*) Hillcrest (San Diego*) Hillsborough* Hillsdale (San Mateo*) Hilmar Hilt Hinkley Hobergs Hollister* Hollywood (Los Angeles*) Holmes Holt Holtville* Holy City Homeland Homestead Homestead Homewood Honby Honeydew Hood Hoopa Hope Valley (Forest Camp) Hopland Hornbrook Hornitos

Rate

County

8.225% 8.000% 8.000% 9.000% 7.500% 9.000% 8.225% 8.000% 9.500% 7.625% 9.000% 8.000% 8.000% 9.000% 8.225% 8.000% 9.000% 9.250% 7.500% 7.500% 8.000% 7.500% 8.500% 9.000% 8.000% 8.000% 8.000% 8.750% 8.000% 7.500% 8.000% 7.500% 9.000% 8.000% 8.000% 8.000% 7.500% 7.625% 7.500% 8.000%

Fresno Riverside Sacramento Contra Costa Lassen Los Angeles Fresno San Bernardino Alameda Stanislaus Los Angeles Riverside San Bernardino Los Angeles Fresno San Diego San Mateo San Mateo Merced Siskiyou San Bernardino Lake San Benito Los Angeles Humboldt San Joaquin Imperial Santa Clara Riverside Kern Riverside Placer Los Angeles Humboldt Sacramento Humboldt Alpine Mendocino Siskiyou Mariposa


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Attachment C


Horse Creek Horse Lake Hughson* Hume Huntington Huntington Beach* Huntington Lake Huntington Park* Huron* Hyampom Hyde Park (Los Angeles*) Hydesville Idria Idyllwild Ignacio (Novato*) Igo Imola (Napa*) Imperial* Imperial Beach* Independence Indian Wells* Indio* Industry* Inglewood* Inverness Inyo Inyokern Ione* Iowa Hill Irvine* Irwindale* Isla Vista Island Mountain Isleton* Ivanhoe Ivanpah Jackson* Jacumba Jamacha Jamestown

Rate

County

7.500% 7.500% 7.625% 8.225% 8.000% 8.000% 8.225% 9.000% 9.225% 7.500% 9.000% 8.000% 7.500% 8.000% 9.000% 7.500% 8.000% 8.000% 8.000% 8.000% 8.000% 8.000% 9.000% 9.500% 8.500% 8.000% 7.500% 8.000% 7.500% 8.000% 9.000% 8.000% 7.500% 8.000% 8.000% 8.000% 8.000% 8.000% 8.000% 7.500%

Siskiyou Lassen Stanislaus Fresno Orange Orange Fresno Los Angeles Fresno Trinity Los Angeles Humboldt San Benito Riverside Marin Shasta Napa Imperial San Diego Inyo Riverside Riverside Los Angeles Los Angeles Marin Inyo Kern Amador Placer Orange Los Angeles Santa Barbara Trinity Sacramento Tulare San Bernardino Amador San Diego San Diego Tuolumne


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Attachment C


Jamul Janesville Jenner Johannesburg Johnsondale Johnstonville Johnstown Jolon Joshua Tree Julian Junction City June Lake Juniper Jurupa Valley* Kagel Canyon Kaweah Keddie Keeler Keene Kelsey Kelseyville Kelso Kensington Kentfield Kenwood Kerman* Kernville Keswick Kettleman City Keyes King City* Kings Beach Kings Canyon National Park Kingsburg* Kinyon Kirkwood Kit Carson Klamath Klamath River Kneeland

Rate

County

8.000% 7.500% 8.250% 7.500% 8.000% 7.500% 8.000% 7.625% 8.000% 8.000% 7.500% 7.500% 7.500% 8.000% 9.000% 8.000% 7.500% 8.000% 7.500% 7.500% 7.500% 8.000% 8.500% 8.500% 8.250% 8.225% 7.500% 7.500% 7.500% 7.625% 8.125% 7.500% 8.000% 8.225% 7.500% 7.500% 8.000% 7.750% 7.500% 8.000%

San Diego Lassen Sonoma Kern Tulare Lassen San Diego Monterey San Bernardino San Diego Trinity Mono Lassen Riverside Los Angeles Tulare Plumas Inyo Kern El Dorado Lake San Bernardino Contra Costa Marin Sonoma Fresno Kern Shasta Kings Stanislaus Monterey Placer Tulare Fresno Siskiyou Alpine Amador Del Norte Siskiyou Humboldt


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Attachment C


Knights Ferry Knights Landing Knightsen Korbel Korbel Kyburz L.A. Airport (Los Angeles*) La Canada- Flintridge* La Crescenta La Cresta Village La Grange La Habra* La Habra Heights* La Honda La Jolla (San Diego*) La Mesa* La Mirada* La Palma* La Porte La Puente* La Quinta* La Selva Beach La Verne* La Vina Ladera Ladera Heights Ladera Ranch Lafayette* Laguna Beach* Laguna Hills* Laguna Niguel* Laguna Woods* Lagunitas Lake Alpine Lake Arrowhead Lake City Lake City Lake Elsinore* Lake Forest* Lake Hughes

Rate

County

7.625% 7.500% 8.500% 8.000% 8.250% 7.500% 9.000% 9.000% 9.000% 7.500% 7.625% 8.500% 9.000% 9.000% 8.000% 8.750% 10.000% 8.000% 7.500% 9.000% 8.000% 8.250% 9.000% 9.000% 9.000% 9.000% 8.000% 8.500% 8.000% 8.000% 8.000% 8.000% 8.500% 7.500% 8.000% 7.500% 7.625% 8.000% 8.000% 9.000%

Stanislaus Yolo Contra Costa Humboldt Sonoma El Dorado Los Angeles Los Angeles Los Angeles Kern Stanislaus Orange Los Angeles San Mateo San Diego San Diego Los Angeles Orange Plumas Los Angeles Riverside Santa Cruz Los Angeles Los Angeles San Mateo Los Angeles Orange Contra Costa Orange Orange Orange Orange Marin Alpine San Bernardino Modoc Nevada Riverside Orange Los Angeles


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Attachment C


Lake Isabella Lake Los Angeles Lake Mary Lake San Marcos Lake Shastina Lake Sherwood Lakehead Lakeport* Lakeshore Lakeside Lakeview Lakeview Terrace (Los Angel Lakewood* Lamont Lancaster* Landers Landscape Lang Larkfield Larkspur* Larwin Plaza Lathrop* Laton Lawndale* Laws Laytonville Le Grand (Also Legrand) Lebec Lee Vining Leggett Leisure World Leisure World (Seal Beach*) Lemon Grove* Lemoncove Lemoore* Lennox Lenwood Leona Valley Leucadia (Encinitas*) Lewiston

Rate

County

7.500% 9.000% 7.500% 8.000% 7.500% 7.500% 7.500% 8.000% 8.225% 8.000% 8.000% 9.000% 9.000% 7.500% 9.000% 8.000% 9.500% 9.000% 8.250% 9.000% 7.625% 9.000% 8.225% 9.000% 8.000% 7.625% 7.500% 7.500% 7.500% 7.625% 8.000% 8.000% 8.000% 8.000% 7.500% 9.000% 8.000% 9.000% 8.000% 7.500%

Kern Los Angeles Mono San Diego Siskiyou Ventura Shasta Lake Fresno San Diego Riverside Los Angeles Los Angeles Kern Los Angeles San Bernardino Alameda Los Angeles Sonoma Marin Solano San Joaquin Fresno Los Angeles Inyo Mendocino Merced Kern Mono Mendocino Orange Orange San Diego Tulare Kings Los Angeles San Bernardino Los Angeles San Diego Trinity


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Attachment C


Liberty Farms Likely Lincoln* Lincoln Acres Lincoln Heights (Los Angeles Lincoln Village Linda Linden Lindsay* Linnell Litchfield Little Lake Little Norway Little Valley Littleriver Littlerock (Also Little Rock) Live Oak* Live Oak Livermore* Livingston* Llano Loch Lomond Locke Lockeford Lockheed Lockwood Lodi* Loleta Loma Linda* Loma Mar Loma Rica Lomita* Lompoc* London Lone Pine Long Barn Long Beach* Longview Lookout Loomis*

Rate

County

7.625% 7.500% 7.500% 8.000% 9.000% 8.000% 7.500% 8.000% 8.000% 8.000% 7.500% 8.000% 7.500% 7.500% 7.625% 9.000% 7.500% 8.250% 9.500% 7.500% 9.000% 7.500% 8.000% 8.000% 8.250% 7.625% 8.000% 8.000% 8.000% 9.000% 7.500% 9.000% 8.000% 8.000% 8.000% 7.500% 9.000% 9.000% 7.500% 7.500%

Solano Modoc Placer San Diego Los Angeles San Joaquin Yuba San Joaquin Tulare Tulare Lassen Inyo El Dorado Lassen Mendocino Los Angeles Sutter Santa Cruz Alameda Merced Los Angeles Lake Sacramento San Joaquin Santa Cruz Monterey San Joaquin Humboldt San Bernardino San Mateo Yuba Los Angeles Santa Barbara Tulare Inyo Tuolumne Los Angeles Los Angeles Modoc Placer


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Attachment C


Lorre Estates Los Alamitos* Los Alamos Los Altos* Los Altos Hills* Los Angeles* Los Banos* Los Gatos* Los Molinos Los Nietos Los Olivos Los Osos Los Padres Los Serranos (Chino Hills*) Lost Hills Lost Lake Lotus Lower Lake Loyalton* Lucerne Lucerne Valley Lucia Ludlow Lugo Lynwood* Lytle Creek Macdoel Maclay Mad River Madeline Madera* Madison Magalia Malaga Malibu* Mammoth Lakes* Manhattan Beach* Manteca* Manton Manzanita Lake

Rate

County

8.750% 8.000% 8.000% 8.750% 8.750% 9.000% 8.000% 8.750% 7.500% 9.000% 8.000% 7.500% 7.500% 8.000% 7.500% 8.000% 7.500% 7.500% 7.500% 7.500% 8.000% 7.625% 8.000% 9.000% 9.000% 8.000% 7.500% 9.000% 7.500% 7.500% 8.000% 7.500% 7.500% 8.225% 9.000% 8.000% 9.000% 8.500% 7.500% 7.500%

Santa Clara Orange Santa Barbara Santa Clara Santa Clara Los Angeles Merced Santa Clara Tehama Los Angeles Santa Barbara San Luis Obispo San Luis Obispo San Bernardino Kern Riverside El Dorado Lake Sierra Lake San Bernardino Monterey San Bernardino Los Angeles Los Angeles San Bernardino Siskiyou Los Angeles Trinity Lassen Madera Yolo Butte Fresno Los Angeles Mono Los Angeles San Joaquin Tehama Shasta


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Attachment C


Mar Vista Marcelina March A.F.B. Mare Island (Vallejo*) Maricopa* Marin City Marina* Marina Del Rey Marine Corps (Twentynine P Mariner Mariposa Markleeville Marsh Manor Marshall Martell Martinez* Marysville* Mather Mather Maxwell Maywood* McArthur McClellan McCloud McFarland* McKinleyville McKittrick Mead Valley Meadow Valley Meadow Vista Meadowbrook Mecca Meeks Bay Meiners Oaks Mendocino Mendota* Menifee* Menlo Park* Mentone Merced*

Rate

County

9.000% 9.000% 8.000% 8.625% 7.500% 8.500% 8.625% 9.000% 8.000% 8.000% 8.000% 7.500% 9.000% 8.500% 8.000% 8.500% 7.500% 7.500% 8.000% 7.500% 9.000% 7.500% 8.000% 7.500% 7.500% 8.000% 7.500% 8.000% 7.500% 7.500% 8.000% 8.000% 7.500% 7.500% 7.625% 8.225% 8.000% 9.000% 8.000% 8.000%

Los Angeles Los Angeles Riverside Solano Kern Marin Monterey Los Angeles San Bernardino Orange Mariposa Alpine San Mateo Marin Amador Contra Costa Yuba Tuolumne Sacramento Colusa Los Angeles Shasta Sacramento Siskiyou Kern Humboldt Kern Riverside Plumas Placer Riverside Riverside El Dorado Ventura Mendocino Fresno Riverside San Mateo San Bernardino Merced


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Attachment C


Meridian Mettler Meyers Middletown Midland Midpines Midway City Milford Mill Creek Mill Valley* Millbrae* Millville Milpitas* Mineral Mineral King Mint Canyon Mira Loma Mira Vista Miracle Hot Springs Miramar (San Diego*) Miramonte Miranda Mission Hills (Los Angeles*) Mission Viejo* Mi-Wuk Village Moccasin Modesto* Moffett Field Mojave Mokelumne Hill Monarch Beach (Dana Point Moneta Mono Hot Springs Mono Lake Monolith Monrovia* Monta Vista Montague* Montalvo (Ventura*) Montara

Rate

County

7.500% 7.500% 7.500% 7.500% 8.000% 8.000% 8.000% 7.500% 7.500% 8.500% 9.000% 7.500% 8.750% 7.500% 8.000% 9.000% 8.000% 8.500% 7.500% 8.000% 8.225% 8.000% 9.000% 8.000% 7.500% 7.500% 7.625% 8.750% 7.500% 7.500% 8.000% 9.000% 8.225% 7.500% 7.500% 9.000% 8.750% 7.500% 7.500% 9.000%

Sutter Kern El Dorado Lake Riverside Mariposa Orange Lassen Tehama Marin San Mateo Shasta Santa Clara Tehama Tulare Los Angeles Riverside Contra Costa Kern San Diego Fresno Humboldt Los Angeles Orange Tuolumne Tuolumne Stanislaus Santa Clara Kern Calaveras Orange Los Angeles Fresno Mono Kern Los Angeles Santa Clara Siskiyou Ventura San Mateo


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Attachment C


Montclair* Monte Rio Monte Sereno* Montebello* Montecito Monterey* Monterey Bay Academy Monterey Park* Montgomery Creek Montrose Mooney Moonridge Moorpark* Moraga* Moreno Valley* Morgan Hill* Morongo Valley Morro Bay* Morro Plaza Moss Beach Moss Landing Mount Hamilton Mount Hebron Mount Hermon Mount Laguna Mount Shasta* Mount Wilson Mountain Center Mountain Mesa Mountain Pass Mountain Ranch Mountain View* Mt. Aukum Mt. Baldy Murphys Murrieta* Muscoy Myers Flat Napa* Naples

Rate

County

8.250% 8.250% 8.750% 9.000% 8.000% 8.625% 8.250% 9.000% 7.500% 9.000% 8.000% 8.000% 7.500% 9.500% 8.000% 8.750% 8.000% 8.000% 7.500% 9.000% 7.625% 8.750% 7.500% 8.250% 8.000% 7.750% 9.000% 8.000% 7.500% 8.000% 7.500% 8.750% 7.500% 8.000% 7.500% 8.000% 8.000% 8.000% 8.000% 9.000%

San Bernardino Sonoma Santa Clara Los Angeles Santa Barbara Monterey Santa Cruz Los Angeles Shasta Los Angeles Tulare San Bernardino Ventura Contra Costa Riverside Santa Clara San Bernardino San Luis Obispo San Luis Obispo San Mateo Monterey Santa Clara Siskiyou Santa Cruz San Diego Siskiyou Los Angeles Riverside Kern San Bernardino Calaveras Santa Clara El Dorado San Bernardino Calaveras Riverside San Bernardino Humboldt Napa Los Angeles


Page 29 of 57

Attachment C


Rate

Nashville National City* Naval (Port Hueneme*) Naval (San Diego*) Naval Air Station (Alameda* Naval Air Station (Coronado* Naval Air Station (Lemoore* Naval Hospital (Oakland*) Naval Hospital (San Diego*) Naval Supply Center (Oaklan Naval Training Center (San D Navarro Needles* Nelson Nevada City* New Almaden New Cuyama New Idria Newark* Newberry Newberry Springs Newbury Park (Thousand Oa Newcastle Newhall (Santa Clarita*) Newman* Newport Beach* Nicasio Nice Nicolaus Niland Nipomo Nipton Norco* Norden North Edwards North Fork North Gardena North Highlands North Hills (Los Angeles*) North Hollywood (Los Angel

County

7.500% 9.000% 8.000% 8.000% 9.500% 8.000% 7.500% 9.500% 8.000% 9.500% 8.000% 7.625% 8.000% 7.500% 8.500% 8.750% 8.000% 7.500% 9.500% 8.000% 8.000% 7.500% 7.500% 9.000% 7.625% 8.000% 8.500% 7.500% 7.500% 8.000% 7.500% 8.000% 8.000% 7.625% 7.500% 8.000% 9.000% 8.000% 9.000% 9.000%

El Dorado San Diego Ventura San Diego Alameda San Diego Kings Alameda San Diego Alameda San Diego Mendocino San Bernardino Butte Nevada Santa Clara Santa Barbara San Benito Alameda San Bernardino San Bernardino Ventura Placer Los Angeles Stanislaus Orange Marin Lake Sutter Imperial San Luis Obispo San Bernardino Riverside Nevada Kern Madera Los Angeles Sacramento Los Angeles Los Angeles


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Attachment C


Rate

North Palm Springs North San Juan North Shore Northridge (Los Angeles*) Norton A.F.B. (San Bernardin Norwalk* Novato* Nubieber Nuevo Nyeland Acres Oak Park Oak Run Oak View Oakdale* Oakhurst Oakland* Oakley* Oakville Oasis Oban O'Brien Occidental Oceano Oceanside* Ocotillo Ocotillo Wells Oildale Ojai* Olancha Old Station Olema Olinda Olive View (Los Angeles*) Olivehurst Olivenhain (Encinitas*) Olympic Valley Omo Ranch O'Neals Ono Ontario*

County

8.000% 7.625% 8.000% 9.000% 8.250% 9.000% 8.750% 7.500% 8.000% 7.500% 7.500% 7.500% 7.500% 8.125% 8.000% 9.500% 8.500% 8.000% 8.000% 9.000% 7.500% 8.250% 7.500% 8.000% 8.000% 8.000% 7.500% 7.500% 8.000% 7.500% 8.500% 7.500% 9.000% 7.500% 8.000% 7.500% 7.500% 8.000% 7.500% 8.000%

Riverside Nevada Riverside Los Angeles San Bernardino Los Angeles Marin Lassen Riverside Ventura Ventura Shasta Ventura Stanislaus Madera Alameda Contra Costa Napa Riverside Los Angeles Shasta Sonoma San Luis Obispo San Diego Imperial San Diego Kern Ventura Inyo Shasta Marin Shasta Los Angeles Yuba San Diego Placer El Dorado Madera Shasta San Bernardino


Page 31 of 57

Attachment C


Rate

Onyx Opal Cliffs Orange* Orange Cove* Orangevale Orcutt Ordbend Oregon House Orick Orinda* Orland* Orleans Oro Grande Orosi Oroville* Otay (Chula Vista*) Oxnard* Pacheco Pacific Grove* Pacific House Pacific Palisades (Los Angele Pacifica* Pacoima (Los Angeles*) Paicines Pajaro Pala Palermo Pallett Palm City Palm City (San Diego*) Palm Desert* Palm Springs* Palmdale* Palo Alto* Palo Cedro Palo Verde Palomar Mountain Palos Verdes Estates* Palos Verdes/Peninsula Panorama City (Los Angeles*

County

7.500% 8.250% 8.000% 8.225% 8.000% 8.000% 7.500% 7.500% 8.000% 9.000% 7.500% 8.000% 8.000% 8.000% 7.500% 8.000% 8.000% 8.500% 8.625% 7.500% 9.000% 9.000% 9.000% 7.500% 7.625% 8.000% 7.500% 9.000% 8.000% 8.000% 8.000% 9.000% 9.000% 8.750% 7.500% 8.000% 8.000% 9.000% 9.000% 9.000%

Kern Santa Cruz Orange Fresno Sacramento Santa Barbara Glenn Yuba Humboldt Contra Costa Glenn Humboldt San Bernardino Tulare Butte San Diego Ventura Contra Costa Monterey El Dorado Los Angeles San Mateo Los Angeles San Benito Monterey San Diego Butte Los Angeles Riverside San Diego Riverside Riverside Los Angeles Santa Clara Shasta Imperial San Diego Los Angeles Los Angeles Los Angeles


Page 32 of 57

Attachment C


Paradise* Paramount* Parker Dam Parkfield Parlier* Pasadena* Paskenta Paso Robles* Patterson* Patton Pauma Valley Paynes Creek Pearblossom Pearland Pebble Beach Pedley Peninsula Village Penn Valley Penngrove Penryn Pepperwood Permanente Perris* Perry (Whittier*) Pescadero Petaluma* Petrolia Phelan Phillipsville Philo Pico Rivera* Piedmont* Piedra Piercy Pilot Hill Pine Grove Pine Valley Pinecrest Pinedale (Fresno*) Pinetree

Rate

County

8.000% 9.000% 8.000% 7.625% 8.225% 9.000% 7.500% 8.000% 7.625% 8.000% 8.000% 7.500% 9.000% 9.000% 7.625% 8.000% 7.500% 7.625% 8.250% 7.500% 8.000% 8.750% 8.000% 9.000% 9.000% 8.250% 8.000% 8.000% 8.000% 7.625% 10.000% 9.500% 8.225% 7.625% 7.500% 8.000% 8.000% 7.500% 8.225% 9.000%

Butte Los Angeles San Bernardino Monterey Fresno Los Angeles Tehama San Luis Obispo Stanislaus San Bernardino San Diego Tehama Los Angeles Los Angeles Monterey Riverside Plumas Nevada Sonoma Placer Humboldt Santa Clara Riverside Los Angeles San Mateo Sonoma Humboldt San Bernardino Humboldt Mendocino Los Angeles Alameda Fresno Mendocino El Dorado Amador San Diego Tuolumne Fresno Los Angeles


Page 33 of 57

Attachment C


Rate

Pinole* Pinon Hills Pioneer Pioneertown Piru Pismo Beach* Pittsburg* Pixley Placentia* Placerville* Plainview Planada Plaster City Platina Playa Del Rey (Los Angeles*) Pleasant Grove Pleasant Hill* Pleasanton* Plymouth* Point Arena* Point Mugu Point Reyes Station Pollock Pines Pomona* Pond Pondosa Pope Valley Poplar Port Costa Port Hueneme* Porter Ranch (Los Angeles*) Porterville* Portola* Portola Valley* Portuguese Bend (Rancho Pa Posey Potrero Potter Valley Poway* Prather

County

9.500% 8.000% 8.000% 8.000% 7.500% 8.000% 9.000% 8.000% 8.000% 8.000% 8.000% 7.500% 8.000% 7.500% 9.000% 7.500% 8.500% 9.500% 8.000% 8.125% 7.500% 8.500% 7.500% 9.000% 7.500% 7.500% 8.000% 8.000% 8.500% 8.000% 9.000% 8.500% 7.500% 9.000% 9.000% 8.000% 8.000% 7.625% 8.000% 8.225%

Contra Costa San Bernardino Amador San Bernardino Ventura San Luis Obispo Contra Costa Tulare Orange El Dorado Tulare Merced Imperial Shasta Los Angeles Sutter Contra Costa Alameda Amador Mendocino Ventura Marin El Dorado Los Angeles Kern Siskiyou Napa Tulare Contra Costa Ventura Los Angeles Tulare Plumas San Mateo Los Angeles Tulare San Diego Mendocino San Diego Fresno


Page 34 of 57

Attachment C


Presidio (San Francisco*) Presidio of Monterey (Mont Priest Valley Princeton Proberta Project City Prunedale Pt. Dume Pulga Pumpkin Center Quail Valley Quartz Hill Quincy Rackerby Rail Road Flat Rainbow Raisin City Ramona Ranchita Rancho Bernardo (San Diego Rancho California Rancho Cordova * Rancho Cucamonga* Rancho Dominguez Rancho Mirage* Rancho Murieta Rancho Palos Verdes* Rancho Park (Los Angeles*) Rancho Santa Fe Rancho Santa Margarita* Randsburg Ravendale Ravenna Raymond Red Bluff* Red Mountain Red Top Redcrest Redding* Redlands*

Rate

County

8.750% 8.625% 7.625% 7.500% 7.500% 7.500% 7.625% 9.000% 7.500% 7.500% 8.000% 9.000% 7.500% 7.500% 7.500% 8.000% 8.225% 8.000% 8.000% 8.000% 8.000% 8.500% 8.000% 9.000% 8.000% 8.000% 9.000% 9.000% 8.000% 8.000% 7.500% 7.500% 9.000% 8.000% 7.750% 8.000% 8.000% 8.000% 7.500% 8.000%

San Francisco Monterey Monterey Colusa Tehama Shasta Monterey Los Angeles Butte Kern Riverside Los Angeles Plumas Yuba Calaveras San Diego Fresno San Diego San Diego San Diego Riverside Sacramento San Bernardino Los Angeles Riverside Sacramento Los Angeles Los Angeles San Diego Orange Kern Lassen Los Angeles Madera Tehama San Bernardino Madera Humboldt Shasta San Bernardino


Page 35 of 57

Attachment C


Redondo Beach* Redway Redwood City* Redwood Estates Redwood Valley Reedley* Refugio Beach Represa (Folsom Prison) Requa Rescue Reseda (Los Angeles*) Rheem Valley (Moraga*) Rialto* Richardson Grove Richardson Springs Richfield Richgrove Richmond* Richvale Ridgecrest* Rimforest Rimpau (Los Angeles*) Rio Bravo (Bakersfield*) Rio Del Mar Rio Dell* Rio Linda Rio Nido Rio Oso Rio Vista* Ripley Ripon* River Pines Riverbank* Riverdale Riverside* Robbins Rocklin* Rodeo Rohnert Park* Rohnerville

Rate

County

9.000% 8.000% 9.000% 8.750% 7.625% 8.725% 8.000% 8.000% 7.750% 7.500% 9.000% 9.500% 8.000% 8.000% 7.500% 7.500% 8.000% 9.500% 7.500% 8.250% 8.000% 9.000% 7.500% 8.250% 9.000% 8.000% 8.250% 7.500% 8.375% 8.000% 8.000% 8.000% 7.625% 8.225% 8.000% 7.500% 7.500% 8.500% 8.750% 8.000%

Los Angeles Humboldt San Mateo Santa Clara Mendocino Fresno Santa Barbara Sacramento Del Norte El Dorado Los Angeles Contra Costa San Bernardino Humboldt Butte Tehama Tulare Contra Costa Butte Kern San Bernardino Los Angeles Kern Santa Cruz Humboldt Sacramento Sonoma Sutter Solano Riverside San Joaquin Amador Stanislaus Fresno Riverside Sutter Placer Contra Costa Sonoma Humboldt


Page 36 of 57

Attachment C


Rolling Hills* Rolling Hills Estates* Romoland Rosamond Rose Bowl (Pasadena*) Roseland Rosemead* Roseville* Ross* Rossmoor Rough and Ready Round Mountain Rowland Heights Royal Oaks Rubidoux Ruby Valley Rumsey Running Springs Ruth Rutherford Ryde Sacramento* Saint Helena* Salida Salinas* Salton City Salyer Samoa San Andreas San Anselmo* San Ardo San Benito San Bernardino* San Bruno* San Carlos (San Diego*) San Carlos* San Clemente* San Diego* San Dimas* San Fernando*

Rate

County

9.000% 9.000% 8.000% 7.500% 9.000% 8.250% 9.000% 7.500% 8.500% 8.000% 7.625% 7.500% 9.000% 7.625% 8.000% 8.000% 7.500% 8.000% 7.500% 8.000% 8.000% 8.500% 8.000% 7.625% 9.125% 8.000% 7.500% 8.000% 7.500% 9.000% 7.625% 7.500% 8.250% 9.000% 8.000% 9.000% 8.000% 8.000% 9.000% 9.500%

Los Angeles Los Angeles Riverside Kern Los Angeles Sonoma Los Angeles Placer Marin Orange Nevada Shasta Los Angeles Monterey Riverside Humboldt Yolo San Bernardino Trinity Napa Sacramento Sacramento Napa Stanislaus Monterey Imperial Trinity Humboldt Calaveras Marin Monterey San Benito San Bernardino San Mateo San Diego San Mateo Orange San Diego Los Angeles Los Angeles


Page 37 of 57

Attachment C


Rate

San Francisco* San Gabriel* San Geronimo San Gregorio San Jacinto* San Joaquin* San Jose* San Juan Bautista* San Juan Capistrano* San Juan Plaza (San Juan Cap San Leandro* San Lorenzo San Lucas San Luis Obispo* San Luis Rey (Oceanside*) San Marcos* San Marino* San Martin San Mateo* San Miguel San Pablo* San Pedro (Los Angeles*) San Quentin San Rafael* San Ramon* San Simeon San Tomas San Ysidro (San Diego*) Sand City* Sanger* Santa Ana* Santa Barbara* Santa Clara* Santa Clarita* Santa Cruz* Santa Fe Springs* Santa Margarita Santa Maria* Santa Monica* Santa Nella

County

8.750% 9.000% 8.500% 9.000% 8.000% 8.225% 8.750% 8.250% 8.000% 8.000% 10.000% 9.500% 7.625% 8.000% 8.000% 8.000% 9.000% 8.750% 9.250% 7.500% 9.250% 9.000% 8.500% 9.250% 8.500% 7.500% 8.750% 8.000% 8.625% 8.975% 8.000% 8.000% 8.750% 9.000% 8.750% 9.000% 7.500% 8.250% 9.500% 7.500%

San Francisco Los Angeles Marin San Mateo Riverside Fresno Santa Clara San Benito Orange Orange Alameda Alameda Monterey San Luis Obispo San Diego San Diego Los Angeles Santa Clara San Mateo San Luis Obispo Contra Costa Los Angeles Marin Marin Contra Costa San Luis Obispo Santa Clara San Diego Monterey Fresno Orange Santa Barbara Santa Clara Los Angeles Santa Cruz Los Angeles San Luis Obispo Santa Barbara Los Angeles Merced


Page 38 of 57

Attachment C


Santa Paula* Santa Rita Park Santa Rosa* Santa Rosa Valley Santa Ynez Santa Ysabel Santee* Saratoga* Saticoy Sattley Saugus (Santa Clarita*) Sausalito* Sawtelle (Los Angeles*) Sawyers Bar Scotia Scott Bar Scotts Valley* Sea Ranch Seabright (Santa Cruz*) Seal Beach* Seaside* Sebastopol* Seeley Seiad Valley Selby Selma* Seminole Hot Springs Sepulveda (Los Angeles*) Sequoia National Park Shadow Hills (Los Angeles*) Shafter* Shandon Sharpe Army Depot Shasta Shasta Lake* Shaver Lake Sheepranch Shell Beach (Pismo Beach*) Sheridan Sherman Island

Rate

County

7.500% 7.500% 8.750% 7.500% 8.000% 8.000% 8.000% 8.750% 7.500% 7.500% 9.000% 9.000% 9.000% 7.500% 8.000% 7.500% 8.750% 8.250% 8.750% 8.000% 8.625% 9.000% 8.000% 7.500% 8.500% 8.725% 9.000% 9.000% 8.000% 9.000% 7.500% 7.500% 8.000% 7.500% 7.500% 8.225% 7.500% 8.000% 7.500% 8.000%

Ventura Merced Sonoma Ventura Santa Barbara San Diego San Diego Santa Clara Ventura Sierra Los Angeles Marin Los Angeles Siskiyou Humboldt Siskiyou Santa Cruz Sonoma Santa Cruz Orange Monterey Sonoma Imperial Siskiyou Contra Costa Fresno Los Angeles Los Angeles Tulare Los Angeles Kern San Luis Obispo San Joaquin Shasta Shasta Fresno Calaveras San Luis Obispo Placer Sacramento


Page 39 of 57

Attachment C


Sherman Oaks (Los Angeles* Sherwin Plaza Shingle Springs Shingletown Shively Shore Acres Shoshone Sierra City Sierra Madre* Sierraville Signal Hill* Silver Lake Silverado Canyon Simi Valley* Sisquoc Sites Sky Valley Skyforest Sleepy Valley Sloat Sloughhouse Smartsville Smith River Smithflat Smoke Tree (Palm Springs*) Smoke Tree (Twentynine Pa Snelling Soda Springs Solana Beach* Soledad* Solemint Solvang* Somerset Somes Bar Somis Sonoma* Sonora* Soquel Soulsbyville South Dos Palos

Rate

County

9.000% 7.500% 7.500% 7.500% 8.000% 8.500% 8.000% 7.500% 9.000% 7.500% 9.000% 8.000% 8.000% 7.500% 8.000% 7.500% 8.000% 8.000% 9.000% 7.500% 8.000% 7.500% 7.750% 7.500% 9.000% 8.000% 7.500% 7.625% 8.000% 8.625% 9.000% 8.000% 7.500% 7.500% 7.500% 8.750% 8.000% 8.250% 7.500% 7.500%

Los Angeles Mono El Dorado Shasta Humboldt Contra Costa Inyo Sierra Los Angeles Sierra Los Angeles Amador Orange Ventura Santa Barbara Colusa Riverside San Bernardino Los Angeles Plumas Sacramento Yuba Del Norte El Dorado Riverside San Bernardino Merced Nevada San Diego Monterey Los Angeles Santa Barbara El Dorado Siskiyou Ventura Sonoma Tuolumne Santa Cruz Tuolumne Merced


Page 40 of 57

Attachment C


South El Monte* South Fork South Gate* South Laguna (Laguna Beach South Lake Tahoe* South Pasadena* South San Francisco* South Shore (Alameda*) South Whittier Spanish Flat Spreckels Spring Garden Spring Valley Springville Spyrock Squaw Valley St. Helena* Standard Standish Stanford Stanislaus Stanton* Steele Park Stevenson Ranch Stevinson Stewarts Point Stinson Beach Stirling City Stockton* Stonyford Storrie Stratford Strathmore Strawberry Strawberry Valley Studio City (Los Angeles*) Sugarloaf Suisun City* Sulphur Springs Sultana

Rate

County

9.500% 8.000% 10.000% 8.000% 8.000% 9.000% 9.500% 9.500% 9.000% 8.000% 7.625% 7.500% 8.000% 8.000% 7.625% 8.225% 8.000% 7.500% 7.500% 8.750% 7.500% 9.000% 8.000% 9.000% 7.500% 8.250% 8.500% 7.500% 9.000% 7.500% 7.500% 7.500% 8.000% 7.500% 7.500% 9.000% 8.000% 7.625% 9.000% 8.000%

Los Angeles Humboldt Los Angeles Orange El Dorado Los Angeles San Mateo Alameda Los Angeles Napa Monterey Plumas San Diego Tulare Mendocino Fresno Napa Tuolumne Lassen Santa Clara Tuolumne Orange Napa Los Angeles Merced Sonoma Marin Butte San Joaquin Colusa Plumas Kings Tulare Tuolumne Yuba Los Angeles San Bernardino Solano Los Angeles Tulare


Page 41 of 57

Attachment C


Rate

Summerland Summit Summit City Sun City Sun Valley (Los Angeles*) Sunland (Los Angeles*) Sunnymead (Moreno Valley* Sunnyside Sunnyvale* Sunol Sunset Beach Sunset Whitney Ranch Surfside (Seal Beach*) Susanville* Sutter Sutter Creek* Swall Meadows (Bishop*) Sylmar (Los Angeles*) Taft* Tagus Ranch Tahoe City Tahoe Paradise Tahoe Valley Tahoe Vista Tahoma Talmage Tamal (San Quentin) Tarzana (Los Angeles*) Taylorsville Tecate Tecopa Tehachapi* Tehama* Temecula* Temple City* Templeton Terminal Island (Los Angeles Termo Terra Bella Thermal

County

8.000% 8.000% 7.500% 8.000% 9.000% 9.000% 8.000% 8.000% 8.750% 9.500% 8.000% 7.500% 8.000% 7.500% 7.500% 8.000% 8.000% 9.000% 7.500% 8.000% 7.500% 7.500% 7.500% 7.500% 7.500% 7.625% 8.500% 9.000% 7.500% 8.000% 8.000% 7.500% 7.500% 8.000% 9.000% 7.500% 9.000% 7.500% 8.000% 8.000%

Santa Barbara San Bernardino Shasta Riverside Los Angeles Los Angeles Riverside San Diego Santa Clara Alameda Orange Placer Orange Lassen Sutter Amador Inyo Los Angeles Kern Tulare Placer El Dorado El Dorado Placer Placer Mendocino Marin Los Angeles Plumas San Diego Inyo Kern Tehama Riverside Los Angeles San Luis Obispo Los Angeles Lassen Tulare Riverside


Page 42 of 57

Attachment C


Thornton Thousand Oaks* Thousand Palms Three Rivers Tiburon* Tierra Del Sol Tierrasanta (San Diego*) Tipton Tollhouse Toluca Lake (Los Angeles*) Tomales Toms Place Topanga (Los Angeles*) Topanga Park (Los Angeles*) Topaz Torrance* Town Center Trabuco Canyon Tracy* Tranquillity Traver Travis A.F.B. (Fairfield*) Tres Pinos Trinidad* Trinity Center Trona Trowbridge Truckee* Tujunga (Los Angeles*) Tulare* Tulelake* Tuolumne Tuolumne Meadows Tupman Turlock* Tustin* Twain Twain Harte Twentynine Palms* Twin Bridges

Rate

County

8.000% 7.500% 8.000% 8.000% 8.500% 8.000% 8.000% 8.000% 8.225% 9.000% 8.500% 7.500% 9.000% 9.000% 7.500% 9.000% 8.000% 8.000% 8.000% 8.225% 8.000% 8.625% 7.500% 8.750% 7.500% 8.000% 7.500% 8.375% 9.000% 8.500% 7.500% 7.500% 8.000% 7.500% 7.625% 8.000% 7.500% 7.500% 8.000% 7.500%

San Joaquin Ventura Riverside Tulare Marin San Diego San Diego Tulare Fresno Los Angeles Marin Mono Los Angeles Los Angeles Mono Los Angeles Tulare Orange San Joaquin Fresno Tulare Solano San Benito Humboldt Trinity San Bernardino Sutter Nevada Los Angeles Tulare Siskiyou Tuolumne Mariposa Kern Stanislaus Orange Plumas Tuolumne San Bernardino El Dorado


Page 43 of 57

Attachment C


Rate

Twin Peaks Two Rock Coast Guard Statio U.S. Naval Postgrad School ( Ukiah* Union City* Universal City University University Park (Irvine*) Upland* Upper Lake/ Upper Lake Val Vacaville* Val Verde Park Valencia (Santa Clarita*) Valinda Vallecito Vallejo* Valley Center Valley Fair Valley Ford Valley Home Valley Springs Valley Village Valyermo Van Nuys (Los Angeles*) Vandenberg A.F.B Vasquez Rocks Venice (Los Angeles*) Ventucopa Ventura* Verdugo City (Glendale*) Vernalis Vernon* Veteran's Hospital (Los Ange Victor Victorville* Vidal View Park* Villa Grande Villa Park* Vina

County

8.000% 8.250% 8.625% 8.125% 10.000% 9.000% 8.000% 8.000% 8.000% 7.500% 7.875% 9.000% 9.000% 9.000% 7.500% 8.625% 8.000% 8.750% 8.250% 7.625% 7.500% 9.000% 9.000% 9.000% 8.000% 9.000% 9.000% 8.000% 7.500% 9.000% 8.000% 9.000% 9.000% 8.000% 8.000% 8.000% 9.000% 8.250% 8.000% 7.500%

San Bernardino Sonoma Monterey Mendocino Alameda Los Angeles Santa Barbara Orange San Bernardino Lake Solano Los Angeles Los Angeles Los Angeles Calaveras Solano San Diego Santa Clara Sonoma Stanislaus Calaveras Los Angeles Los Angeles Los Angeles Santa Barbara Los Angeles Los Angeles Santa Barbara Ventura Los Angeles San Joaquin Los Angeles Los Angeles San Joaquin San Bernardino San Bernardino Los Angeles Sonoma Orange Tehama


Page 44 of 57

Attachment C


Vincent Vineburg Vinton Virgilia Visalia* Vista* Vista Park Volcano Volta Wallace Walnut* Walnut Creek* Walnut Grove Walnut Park Warm Springs (Fremont*) Warner Springs Wasco* Waterford* Watsonville* Watts Waukena Wawona Weaverville Weed* Weimar Weldon Wendel Weott West Covina* West Hills (Los Angeles*) West Hollywood* West Los Angeles (Los Angel West Point West Sacramento* Westchester (Los Angeles*) Westend Westhaven Westlake (Los Angeles*) Westlake Village* Westlake Village (Thousand

Rate

County

9.000% 8.250% 7.500% 7.500% 8.250% 8.500% 7.500% 8.000% 7.500% 7.500% 9.000% 8.500% 8.000% 9.000% 9.500% 8.000% 7.500% 7.625% 9.000% 9.000% 8.000% 8.000% 7.500% 7.750% 7.500% 7.500% 7.500% 8.000% 9.000% 9.000% 9.000% 9.000% 7.500% 8.000% 9.000% 8.000% 8.000% 9.000% 9.000% 7.500%

Los Angeles Sonoma Plumas Plumas Tulare San Diego Kern Amador Merced Calaveras Los Angeles Contra Costa Sacramento Los Angeles Alameda San Diego Kern Stanislaus Santa Cruz Los Angeles Tulare Mariposa Trinity Siskiyou Placer Kern Lassen Humboldt Los Angeles Los Angeles Los Angeles Los Angeles Calaveras Yolo Los Angeles San Bernardino Humboldt Los Angeles Los Angeles Ventura


Page 45 of 57

Attachment C


Westley Westminster* Westmorland* Westport Westside Westwood Westwood (Los Angeles*) Wheatland* Wheeler Ridge Whiskeytown Whispering Pines White Pines Whitethorn Whitewater Whitlow Whitmore Whittier* Wildomar* Wildwood Williams* Willits* Willow Creek Willow Ranch Willowbrook Willows* Wilmington (Los Angeles*) Wilseyville Wilsona Gardens Wilton Winchester Windsor* Windsor Hills Winnetka (Los Angeles*) Winterhaven Winters* Winton Wishon Witter Springs Wofford Heights Woodacre

Rate

County

7.625% 8.000% 8.000% 7.625% 7.625% 7.500% 9.000% 8.000% 7.500% 7.500% 7.500% 7.500% 8.000% 8.000% 8.000% 7.500% 9.000% 8.000% 7.500% 8.000% 8.125% 8.000% 7.500% 9.000% 7.500% 9.000% 7.500% 9.000% 8.000% 8.000% 8.250% 9.000% 9.000% 8.000% 7.500% 7.500% 8.000% 7.500% 7.500% 8.500%

Stanislaus Orange Imperial Mendocino Stanislaus Lassen Los Angeles Yuba Kern Shasta Lake Calaveras Humboldt Riverside Humboldt Shasta Los Angeles Riverside Shasta Colusa Mendocino Humboldt Modoc Los Angeles Glenn Los Angeles Calaveras Los Angeles Sacramento Riverside Sonoma Los Angeles Los Angeles Imperial Yolo Merced Madera Lake Kern Marin


Page 46 of 57

Attachment C


Woodbridge Woodfords Woodlake* Woodland* Woodland Hills (Los Angeles Woodleaf Woodside* Woodville Woody Wrightwood Yankee Hill Yermo Yettem Yolo Yorba Linda* Yorkville Yosemite Lodge Yosemite National Park Yountville* Yreka* Yuba City* Yucaipa* Yucca Valley* Zamora Zenia

Rate

County

8.000% 7.500% 8.000% 8.250% 9.000% 7.500% 9.000% 8.000% 7.500% 8.000% 7.500% 8.000% 8.000% 7.500% 8.000% 7.625% 8.000% 8.000% 8.000% 7.500% 7.500% 8.000% 8.000% 7.500% 7.500%

San Joaquin Alpine Tulare Yolo Los Angeles Yuba San Mateo Tulare Kern San Bernardino Butte San Bernardino Tulare Yolo Orange Mendocino Mariposa Mariposa Napa Siskiyou Sutter San Bernardino San Bernardino Yolo Trinity


Page 47 of 57

Attachment D

FLORIDA SALES TAX RATES BY COUNTY Effective on July 1, 2016 County ALACHUA BAKER BAY BRADFORD BREVARD BROWARD CALHOUN CHARLOTTE CITRUS CLAY COLLIER COLUMBIA DADE DE SOTO DIXIE DUVAL ESCAMBIA FLAGLER FRANKLIN GADSDEN GILCHRIST GLADES GULF HAMILTON HARDEE HENDRY HERNANDO HIGHLANDS HILLSBOROUGH HOLMES INDIAN RIVER JACKSON JEFFERSON LAFAYETTE 0

Total State & Local Rate (%) 6.00% 7.00% 6.50% 7.00% 6.50% 6.00% 7.50% 7.00% 6.00% 7.00% 6.00% 7.00% 7.00% 7.50% 7.00% 7.00% 7.50% 7.00% 7.00% 7.50% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 6.50% 7.00% 7.00% 7.00% 7.00% 7.50% 7.00% 7.00%

County LAKE LEE LEON LEVY LIBERTY MADISON MANATEE MARION MARTIN MONROE NASSAU OKALOOSA OKEECHOBEE ORANGE OSCEOLA PALM BEACH PASCO PINELLAS POLK PUTNAM ST. JOHNS ST. LUCIE SANTA ROSA SARASOTA SEMINOLE SUMTER SUWANNEE TAYLOR UNION VOLUSIA WAKULLA WALTON WASHINGTON

Florida Sales Tax Rate Schedule

Total State & Local Rate (%) 7.00% 6.00% 7.50% 7.00% 7.50% 7.50% 6.50% 6.00% 6.00% 7.50% 7.00% 6.00% 7.00% 6.50% 7.00% 6.00% 7.00% 7.00% 7.00% 7.00% 6.50% 6.50% 6.50% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 6.50% 7.00% 7.00% 7.00%

Page 48 of 57

Attachment E

New York State Sales and Use Tax Rates by Jurisdiction Effective December 1, 2015

County or other locality

Tax rate


Tax rate


Tax rate

Albany

8.000%

*Kings (Brooklyn)--see New York City

*Rockland

8.375%

Allegany

8.500%

Lewis

8.000%

St. Lawrence

8.000%

*Bronx--see New York City

Livingston

8.000%

Saratoga

7.000%

*Brooklyn--see New York City

Madison

8.000%

Schenectady

8.000%

Schoharie

8.000%

Broome

8.000%

*Manhattan--see New York City

Cattaraugus

8.000%

Monroe

8.000%

Schuyler

8.000%

Cayauga

8.000%

Montgomery

8.000%

Seneca

8.000%

Chautauqua

8.000%

*Nassau

8.625%

*Staten Island--see New York City

Chemung

8.000%

*New York (Manhattan)--see New York City

Steuben

8.000%

Chenango

8.000%

*New York City

8.875%

*Suffolk

8.625%

Clinton

8.000%

Niagara

8.000%

Sullivan

8.000%

Columbia

8.000%

Oneida

8.750%

Tioga

8.000%

Cortland

8.000%

Rome City

8.750%

Tompkins

8.000%

Delaware

8.000%

Utica City

8.750%

Ulster

8.000%

*Dutchess

8.125%

Onondaga

8.000%

Warren

7.000%

Erie

8.750%

Ontario

7.500%

Washington

7.000%

Essex

8.000%

*Orange

8.125%

Wayne

8.000%

Franklin

8.000%

Orleans

8.000%

*Westchester--except

Fulton

8.000%

Oswego

8.000%

*Mount Vernon (City)

8.375%

Genesee

8.000%

Otsego

8.000%

*New Rochelle (City)

8.375%

Greene

8.000%

*Putnam

8.375%

*White PlaIns (City)

8.375%

Hamilton

8.000%

*Queens--see New York City

*Yonkers (City)

8.875%

Herkimer

8.250%

Rensselaer

Jefferson

8.000%

*Richmond (Staten Island)--see New York City

8.000%

7.375%

Wyoming

8.000%

Yates

8.000%

*Rates in these jurisdictions include 0.375% imposed for the benefit of the Metropolitan Commuter Transportation District.

New York Sales Tax Rate Schedule

Page 49 of 57

Attachment F

OH Sales Tax Rate (by County) JULY 1, 2016 THRU SEPTEMBER 30, 2016 UST 1 AND UUT 1 CODE & RATE TABLE

UST 1 Name

UUT 1

UST 1

Code 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 96 22 23 93 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40

Rate 7.25% 6.75% 7.00% 6.75% 7.00% 7.25% 7.25% 7.25% 6.50% 6.75% 7.25% 7.25% 6.75% 7.25% 7.25% 7.25% 7.25% 8.00% 7.25% 6.75% 7.00% 7.50% 6.75% 6.75% 7.25% 7.25% 7.50% 7.25% 7.00% 6.75% 6.75% 7.25% 7.00% 6.75% 7.25% 7.25% 7.25% 7.25% 7.00% 6.75% 7.25% 7.25%

Code 106 204 305 404 505 606 706 806 903 1004 1106 1206 1304 1406 1506 1606 1706 1809 1906 2004 2105 9607 2204 2304 9306 2406 2507 2606 2705 2804 2904 3006 3105 3204 3306 3406 3506 3606 3705 3804 3906 4006

Rate 0.015 0.01 0.0125 0.01 0.0125 0.015 0.015 0.015 0.0075 0.01 0.015 0.015 0.01 0.015 0.015 0.015 0.015 0.0225 0.015 0.01 0.0125 0.0175 0.01 0.01 0.015 0.015 0.0175 0.015 0.0125 0.01 0.01 0.015 0.0125 0.01 0.015 0.015 0.015 0.015 0.0125 0.01 0.015 0.015

Jefferson

41

7.25%

4106

0.015

Knox Lake Lawrence

42 43 44

6.75% 7.00% 7.25%

4204 4305 4406

0.01 0.0125 0.015

Adams Allen Ashland Ashtabula Athens Auglaize Belmont Brown Butler Carroll Champaign Clark Clermont Clinton Columbiana Coshocton Crawford Cuyahoga Darke Defiance Delaware Delaware (COTA) Erie Fairfield Fairfield (COTA) Fayette Franklin Fulton Gallia Geauga Greene Guernsey Hamilton Hancock Hardin Harrison Henry Highland Hocking Holmes Huron Jackson

**

Name Licking Licking (COTA) Logan Lorain Lucas Madison Mahoning Marion Medina Meigs Mercer Miami Monroe Montgomery Morgan Morrow Muskingum Noble Ottawa Paulding Perry Pickaway Pike Portage Preble Putnam Richland Ross Sandusky Scioto Seneca Shelby Stark Summit Trumbull Tuscarawas Union Union (COTA) Van Wert Vinton Warren Washington

UUT

Code 45 94 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 98 81 82 83 84

Rate 7.25% 7.75% 7.25% 6.50% 7.25% 7.00% 7.25% 7.25% 6.75% 7.25% 7.25% 7.00% 7.25% 7.25% 7.25% 7.25% 7.25% 7.25% 7.00% 7.25% 7.25% 7.25% 7.25% 7.25% 7.25% 7.00% 7.00% 7.25% 7.25% 7.25% 7.25% 7.25% 6.50% 6.75% 6.75% 6.75% 7.00% 7.50% 7.25% 7.25% 6.75% 7.25%

Code 4506 9408 4606 4703 4806 4905 5006 5106 5204 5306 5406 5505 5606 5706 5806 5906 6006 6106 6205 6306 6406 6506 6606 6706 6806 6905 7005 7106 7206 7306 7406 7506 7603 7704 7804 7904 8005 9807 8106 8206 8304 8406

Wayne

85

6.50%

8503

Williams Wood Wyandot

86 87 88

7.25% 6.75% 7.25%

8606 8704 8806

Ohio Sales Tax Rate Schedule

Page 50 of 57

Local Sales & Use Tax Rates Effective July 1 - September 30, 2016 Location Aberdeen T.B.D. Adams County Unincorp. Areas Airway Heights T.B.D. Albion Algona Almira Anacortes Arlington T.B.D. Asotin (City) Asotin County Unincorp. Areas Auburn in King County Auburn in King County Non-R.T.A. Auburn in Pierce County Bainbridge Island Battle Ground Beaux Arts Village Bellevue Bellevue Non-R.T.A. Bellingham T.B.D. Benton City Benton Co. Unincorp. P.T.B.A. Benton County Unincorp. Areas Bingen Black Diamond Blaine Bonney Lake Bonney Lake Non-R.T.A. Bothell in King County Bothell in Snohomish County Bremerton Brewster Bridgeport Brier Buckley Bucoda Burien Burlington Camas Carbonado Carnation Cashmere Castle Rock T.B.D. Cathlamet Centralia T.B.D. Chehalis Chelan (City) Chelan County Unincorp. Areas Cheney Chewelah Clallam County Unincorp. Areas Clark County Unincorp. Areas Clark County Unincorp. P.T.B.A Clarkston T.B.D.

County Grays Harbor Adams Spokane Whitman King Lincoln Skagit Snohomish Asotin Asotin King King Pierce Kitsap Clark King King King Whatcom Benton Benton Benton Klickitat King Whatcom Pierce Pierce King Snohomish Kitsap Okanogan Douglas Snohomish Pierce Thurston King Skagit Clark Pierce King Chelan Cowlitz Wahkiakum Lewis Lewis Chelan Chelan Spokane Stevens Clallam Clark Clark Asotin

Location Code 1401 0100 3201 3801 1701 2201 2901 3101 0201 0200 1702 4002 2724 1804 0601 1703 1704 4004 3701 0301 0333 0300 2001 1705 3702 2701 4101 1706 3120 1801 2401 0901 3102 2702 3401 1734 2902 0602 2703 1707 0401 0801 3501 2101 2102 0402 0400 3202 3301 0500 0600 0666 0202

Local Rate 0.0213 0.012 0.024 0.013 0.030 0.012 0.020 0.026 0.012 0.012 0.030 0.021 0.029 0.022 0.019 0.030 0.030 0.021 0.022 0.021 0.021 0.015 0.010 0.021 0.020 0.023 0.014 0.030 0.033 0.022 0.016 0.012 0.033 0.014 0.014 0.030 0.020 0.019 0.014 0.021 0.017 0.014 0.011 0.017 0.015 0.017 0.017 0.022 0.011 0.019 0.012 0.019 0.014

Attachment G

State Rate 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065

Combined Sales Tax 0.0863 0.077 0.089 0.078 0.095 0.077 0.085 0.091 0.077 0.077 0.095 0.086 0.094 0.087 0.084 0.095 0.095 0.086 0.087 0.086 0.086 0.080 0.075 0.086 0.085 0.088 0.079 0.095 0.098 0.087 0.081 0.077 0.098 0.079 0.079 0.095 0.085 0.084 0.079 0.086 0.082 0.079 0.076 0.082 0.080 0.082 0.082 0.087 0.076 0.084 0.077 0.084 0.079

Page 51 of 57

Local Sales & Use Tax Rates Effective July 1 - September 30, 2016 Location Cle Elum Clyde Hill Colfax College Place Colton Columbia County Unincorp. Areas Colville Conconully Concrete Connell Cosmopolis Coulee City Coulee Dam Coupeville Covington Cowlitz County Unincorp. Areas Creston Cusick Darrington Davenport Dayton Deer Park Des Moines Douglas County Unincorp. Areas Douglas County Unincorp. P.T.B.A. DuPont Duvall East Wenatchee Eatonville Edgewood Edmonds Electric City Ellensburg Elma Elmer City Endicott Entiat Enumclaw Ephrata Everett Everett Non-R.T.A. Everson Fairfield Farmington Federal Way Ferndale T.B.D. Ferry County Unincorp. Areas Fife Fircrest Forks Franklin County Unincorp. Areas Franklin County Unincorp. P.T.B.A. Friday Harbor T.B.D.

County Kittitas King Whitman Walla Walla Whitman Columbia Stevens Okanogan Skagit Franklin Grays Harbor Grant Okanogan Island King Cowlitz Lincoln Pend Oreille Snohomish Lincoln Columbia Spokane King Douglas Douglas Pierce King Douglas Pierce Pierce Snohomish Grant Kittitas Grays Harbor Okanogan Whitman Chelan King Grant Snohomish Snohomish Whatcom Spokane Whitman King Whatcom Ferry Pierce Pierce Clallam Franklin Franklin San Juan

Location Code 1901 1708 3802 3601 3803 0700 3302 2402 2903 1101 1402 1301 2403 1501 1712 0800 2202 2601 3103 2203 0701 3203 1709 0900 0909 2704 1710 0902 2705 2720 3104 1302 1902 1403 2404 3804 0403 1711 1303 3105 4205 3703 3204 3805 1732 3704 1000 2706 2707 0501 1100 1111 2801

Local Rate 0.015 0.030 0.013 0.022 0.013 0.016 0.011 0.016 0.020 0.015 0.020 0.014 0.012 0.022 0.021 0.012 0.012 0.011 0.024 0.012 0.018 0.016 0.030 0.013 0.017 0.023 0.021 0.017 0.014 0.029 0.033 0.014 0.015 0.020 0.012 0.013 0.017 0.022 0.015 0.027 0.018 0.020 0.016 0.013 0.030 0.022 0.012 0.029 0.029 0.019 0.015 0.021 0.018

Attachment G

State Rate 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065


Page 52 of 57

Local Sales & Use Tax Rates Effective July 1 - September 30, 2016 Location Garfield (City) Garfield County Unincorp. Areas George Gig Harbor Gig Harbor H.B.Z. Gold Bar Goldendale Grand Coulee Grandview Granger Granite Falls Grant County Unincorp. Areas Grays Harbor County Unincorp. Areas Hamilton Harrah Harrington Hartline Hatton Hoquiam Hunts Point Ilwaco Index Ione Island County Unincorp. Areas Issaquah Issaquah Non-R.T.A. Jefferson County Unincorp. Areas Kahlotus Kalama Kelso Kenmore Kennewick Kent Kent Non-R.T.A. Kettle Falls King County Unincorp. Areas King County Unincorp. Non-R.T.A. Kirkland Kitsap County Unincorp. Areas Kittitas City Kittitas County Unincorp. Areas Klickitat County Unincorp. Areas Krupp La Center La Conner La Crosse Lacey Lake Forest Park Lake Stevens Lakewood Lamont Langley Latah

County Whitman Garfield Grant Pierce Pierce Snohomish Klickitat Grant Yakima Yakima Snohomish Grant Grays Harbor Skagit Yakima Lincoln Grant Adams Grays Harbor King Pacific Snohomish Pend Oreille Island King King Jefferson Franklin Cowlitz Cowlitz King Benton King King Stevens King King King Kitsap Kittitas Kittitas Klickitat Grant Clark Skagit Whitman Thurston King Snohomish Pierce Whitman Island Spokane

Location Code 3806 1200 1304 2708 2788 3106 2002 1305 3901 3902 3107 1300 1400 2904 3903 2204 1306 0101 1404 1713 2501 3108 2602 1500 1714 4014 1600 1102 0802 0803 1738 0302 1715 4015 3303 1700 4000 1716 1800 1903 1900 2000 1307 0603 2905 3807 3402 1717 3109 2721 3808 1502 3205

Local Rate 0.013 0.010 0.014 0.020 0.020 0.024 0.010 0.014 0.014 0.014 0.024 0.014 0.020 0.020 0.014 0.012 0.014 0.012 0.020 0.030 0.015 0.024 0.011 0.022 0.030 0.021 0.025 0.015 0.012 0.015 0.030 0.021 0.030 0.021 0.011 0.030 0.021 0.030 0.022 0.015 0.015 0.005 0.014 0.019 0.020 0.013 0.022 0.030 0.024 0.029 0.013 0.022 0.016

Attachment G

State Rate 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065


Page 53 of 57

Local Sales & Use Tax Rates Effective July 1 - September 30, 2016 Location Leavenworth T.B.D. Lewis County Unincorp. Areas Liberty Lake Lincoln County Unincorp. Areas Lind Long Beach Longview Lyman Lynden T.B.D. Lynnwood Mabton Malden Mansfield Maple Valley Marcus Marysville T.B.D. Mason County Unincorp. Areas Mattawa McCleary Medical Lake Medina Mercer Island Mesa Metaline Metaline Falls Mill Creek Millwood Milton in King County Milton in Pierce County Monroe T.B.D. Montesano Morton Moses Lake Mossyrock Mount Vernon Mountlake Terrace Moxee City Mukilteo Naches Napavine Nespelem Newcastle Newcastle Non-R.T.A. Newport Nooksack Normandy Park North Bend T.B.D. North Bonneville Northport Oak Harbor Oakesdale Oakville Ocean Shores

County Chelan Lewis Spokane Lincoln Adams Pacific Cowlitz Skagit Whatcom Snohomish Yakima Whitman Douglas King Stevens Snohomish Mason Grant Grays Harbor Spokane King King Franklin Pend Oreille Pend Oreille Snohomish Spokane King Pierce Snohomish Grays Harbor Lewis Grant Lewis Skagit Snohomish Yakima Snohomish Yakima Lewis Okanogan King King Pend Oreille Whatcom King King Skamania Stevens Island Whitman Grays Harbor Grays Harbor

Location Code 0404 2100 3212 2200 0102 2502 0804 2906 3705 3110 3904 3809 0903 1720 3304 3111 2300 1308 1405 3206 1718 1719 1103 2603 2604 3119 3207 1731 2709 3112 1406 2103 1309 2104 2907 3113 3905 3114 3906 2105 2405 1736 4036 2605 3706 1721 1722 3001 3305 1503 3810 1407 1409

Local Rate 0.019 0.013 0.022 0.012 0.012 0.015 0.015 0.020 0.022 0.033 0.014 0.013 0.012 0.021 0.011 0.026 0.020 0.014 0.020 0.022 0.030 0.030 0.015 0.011 0.011 0.034 0.022 0.030 0.029 0.027 0.020 0.013 0.014 0.013 0.020 0.033 0.014 0.033 0.014 0.013 0.012 0.030 0.021 0.011 0.020 0.030 0.024 0.012 0.011 0.022 0.013 0.020 0.020

Attachment G

State Rate 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065


Page 54 of 57

Local Sales & Use Tax Rates Effective July 1 - September 30, 2016 Location Odessa Okanogan (City) Okanogan County Unincorp. Areas Okanogan County Unincorp. PTBA Olympia Omak Oroville Orting Othello Pacific County Unincorp. Areas Pacific in King County Pacific in Pierce County Palouse Pasco Pateros Pe Ell Pend Oreille County Unincorp. Areas Pierce County Unincorp. Areas Pierce County Unincorp. Areas Non-R.T.A. Pierce County Unincorp. Areas Non-R.T.A. H.B.Z. Pierce County Unincorp. P.T.B.A. Pierce County Unincorp. P.T.B.A. H.B.Z. Pierce County Unincorp. P.T.B.A. Non-R.T.A. Pomeroy Port Angeles Port Orchard Port Townsend Poulsbo Prescott Prosser Pullman Puyallup Quincy Rainier Raymond Reardan Redmond Redmond Non-R.T.A. Renton Renton Non-R.T.A. Republic Richland Ridgefield Ritzville Riverside Rock Island Rockford Rosalia Roslyn

Attachment G

Location Code 2205 2406 2400 2424 3403 2407 2408 2710 0103 2500 1723 2723 3811 1104 2409 2106 2600 2700

Local Rate 0.012 0.017 0.012 0.016 0.023 0.016 0.016 0.023 0.012 0.015 0.030 0.029 0.013 0.021 0.016 0.013 0.011 0.023

State Rate 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065

Combined Sales Tax 0.077 0.082 0.077 0.081 0.088 0.081 0.081 0.088 0.077 0.080 0.095 0.094 0.078 0.086 0.081 0.078 0.076 0.088

Pierce

4100

0.014

0.065

0.079

Pierce Pierce

2789 2727

0.014 0.029

0.065 0.065

0.079 0.094

Pierce

2787

0.020

0.065

0.085

Pierce Garfield Clallam Kitsap Jefferson Kitsap Walla Walla Benton Whitman Pierce Grant Thurston Pacific Lincoln King King King King Ferry Benton Clark Adams Okanogan Douglas Spokane Whitman Kittitas

4127 1201 0502 1802 1601 1803 3602 0303 3812 2711 1310 3404 2503 2206 1724 4024 1725 4025 1001 0304 0604 0104 2410 0904 3208 3813 1904

0.020 0.010 0.019 0.022 0.025 0.022 0.016 0.021 0.013 0.029 0.014 0.014 0.015 0.012 0.030 0.021 0.030 0.021 0.012 0.021 0.019 0.012 0.016 0.017 0.016 0.013 0.015

0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065

0.085 0.075 0.084 0.087 0.090 0.087 0.081 0.086 0.078 0.094 0.079 0.079 0.080 0.077 0.095 0.086 0.095 0.086 0.077 0.086 0.084 0.077 0.081 0.082 0.081 0.078 0.080

County Lincoln Okanogan Okanogan Okanogan Thurston Okanogan Okanogan Pierce Adams Pacific King Pierce Whitman Franklin Okanogan Lewis Pend Oreille Pierce

Page 55 of 57

Local Sales & Use Tax Rates Effective July 1 - September 30, 2016 Location Roy Royal City Ruston Sammamish Sammamish Non-R.T.A. San Juan County Unincorp. Areas SeaTac Seattle T.B.D. Sedro-Woolley Selah Sequim T.B.D. Shelton T.B.D. Shoreline Skagit County Unincorp. Areas Skagit County Unincorp. P.T.B.A. Skamania County Unincorp. Areas Skykomish Snohomish (City) T.B.D. Snohomish County Unincorp. Areas Snohomish County Unincorp. Areas Non-R.T.A. Snohomish County Unincorp. P.T.B.A. Snohomish County Unincorp. P.T.B.A. Non-R.T.A. Snoqualmie Soap Lake South Bend South Cle Elum South Prairie Spangle Spokane (City) Spokane County Unincorp. Areas Spokane County Unincorp. P.T.B.A. Spokane Valley Sprague Springdale St. John Stanwood T.B.D. Starbuck Steilacoom Stevens County Unincorp. Areas Stevenson Sultan Sumas Sumner Sunnyside Tacoma T.B.D. Tekoa Tenino Thurston County Unincorp. Areas Thurston County Unincorp. P.T.B.A. Tieton Toledo

Attachment G

County Pierce Grant Pierce King King San Juan King King Skagit Yakima Clallam Mason King Skagit Skagit Skamania King Snohomish Snohomish

Location Code 2712 1311 2713 1739 4039 2800 1733 1726 2908 3907 0503 2301 1737 2900 2929 3000 1727 3115 3100

Local Rate 0.015 0.014 0.029 0.030 0.021 0.016 0.030 0.031 0.020 0.017 0.022 0.023 0.030 0.016 0.020 0.012 0.021 0.026 0.021

State Rate 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065

Combined Sales Tax 0.080 0.079 0.094 0.095 0.086 0.081 0.095 0.096 0.085 0.082 0.087 0.088 0.095 0.081 0.085 0.077 0.086 0.091 0.086

Snohomish Snohomish

4200 3131

0.012 0.033

0.065 0.065

0.077 0.098

Snohomish King Grant Pacific Kittitas Pierce Spokane Spokane Spokane Spokane Spokane Lincoln Stevens Whitman Snohomish Columbia Pierce Stevens Skamania Snohomish Whatcom Pierce Yakima Pierce Whitman

4231 1728 1312 2504 1905 2714 3209 3210 3200 3232 3213 2207 3306 3814 3116 0702 2715 3300 3002 3117 3707 2716 3908 2717 3815

0.024 0.021 0.014 0.015 0.015 0.014 0.016 0.022 0.016 0.022 0.022 0.012 0.011 0.013 0.026 0.016 0.029 0.011 0.012 0.024 0.020 0.023 0.014 0.031 0.013

0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065

0.089 0.086 0.079 0.080 0.080 0.079 0.081 0.087 0.081 0.087 0.087 0.077 0.076 0.078 0.091 0.081 0.094 0.076 0.077 0.089 0.085 0.088 0.079 0.096 0.078

Thurston Thurston Thurston Yakima Lewis

3405 3400 3434 3909 2107

0.014 0.014 0.022 0.014 0.013

0.065 0.065 0.065 0.065 0.065

0.079 0.079 0.087 0.079 0.078 Page 56 of 57

Local Sales & Use Tax Rates Effective July 1 - September 30, 2016

Attachment G

Tonasket Toppenish Tukwila Tumwater Twisp Union Gap Uniontown University Place Vader Vancouver Wahkiakum County Unincorp. Areas Waitsburg T.B.D. Walla Walla (City) T.B.D. Walla Walla County Unincorp. Areas

County Okanogan Yakima King Thurston Okanogan Yakima Whitman Pierce Lewis Clark Wahkiakum Walla Walla Walla Walla Walla Walla

Location Code 2411 3910 1729 3406 2412 3911 3816 2719 2108 0605 3500 3603 3604 3600

Local Rate 0.017 0.014 0.030 0.024 0.017 0.016 0.013 0.029 0.013 0.019 0.011 0.017 0.024 0.016

State Rate 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065

Combined Sales Tax 0.082 0.079 0.095 0.089 0.082 0.081 0.078 0.094 0.078 0.084 0.076 0.082 0.089 0.081

Walla Walla County Unincorp. P.T.B.A. Wapato Warden Washougal Washtucna Waterville Waverly Wenatchee West Richland Westport Whatcom County Unincorp. Areas Whatcom County Unincorp. P.T.B.A. White Salmon Whitman County Unincorp. Areas Wilbur Wilkeson Wilson Creek Winlock Winthrop Woodinville Woodinville Non-R.T.A. Woodland Woodway Yacolt Yakima (City) Yakima County Unincorp. Areas Yarrow Point Yelm Zillah

Walla Walla Yakima Grant Clark Adams Douglas Spokane Chelan Benton Grays Harbor Whatcom Whatcom Klickitat Whitman Lincoln Pierce Grant Lewis Okanogan King King Cowlitz Snohomish Clark Yakima Yakima King Thurston Yakima

3636 3912 1313 0606 0105 0905 3211 0405 0305 1408 3700 3737 2003 3800 2208 2718 1315 2109 2413 1735 4035 0805 3118 0607 3913 3900 1730 3407 3914

0.022 0.014 0.014 0.019 0.012 0.017 0.016 0.019 0.021 0.020 0.014 0.020 0.010 0.013 0.012 0.014 0.014 0.013 0.017 0.030 0.021 0.013 0.033 0.019 0.017 0.014 0.030 0.022 0.014

0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065 0.065

0.087 0.079 0.079 0.084 0.077 0.082 0.081 0.084 0.086 0.085 0.079 0.085 0.075 0.078 0.077 0.079 0.079 0.078 0.082 0.095 0.086 0.078 0.098 0.084 0.082 0.079 0.095 0.087 0.079

Location

Page 57 of 57

Sales And Use Tax

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