This page is designed to help cities and counties use our services. For detailed information about how local and district taxes are imposed and distributed, see our Local & District Taxes page. Learn more.
Local Revenue Allocation
Our Local Revenue Allocation Unit is responsible for the initial allocation and distribution of all local taxes reported on sales and use tax returns, audit findings, and accounts receivable. Contact them by phone or email if you have questions regarding in the following areas:
|Advance Desk||Advance calculations, incorporations of new cities, reconciliations of quarterly payments to jurisdictions, Triple Flip legislation, tax sharing agreements, computation of administrative fees, explanations of entries shown on monthly media||Phone: (916) 327-7133
|Control Desk||Creation of new Special Taxing Jurisdictions; construction contracts over $5,000,000; audit confirmation letters; Use Tax Direct Pay Permits; address confirmations for locations bordering Special Districts; suggestions for changes to Publication 28||Phone: (916) 324-1371
|Warrant Desk||Missing warrants, late or missing bank deposits, changes to banking information, Section 7056 Resolutions, EFT payments for jurisdictions, contact information for notification of appeals||Phone: (916) 324-1386
|Media Desk||Monthly allocation and registration data files||Phone: (916) 324-1204
Our Allocation Group processes written petitions from local jurisdictions and/or their representatives regarding questionable or disputed local tax allocations. Contact them by phone or email if you have any questions regarding allocation issues.
|Allocation Group||If you believe there has been a misallocation of local tax in your jurisdiction, submit your petition in writing on form BOE-549-L or BOE-549-S. All petition forms must be submitted by mail or fax.||
For General Allocation Information:
Phone: (916) 322-3372
Completed forms can be mailed or faxed to:
Board of Equalization
Audit Determination and Refund Section
450 N Street, MIC: 39
PO Box 942879
Sacramento, CA 94279-0039
Fax: (916) 445-2249
|AB990 submissions for existing seller’s permits||AB990 submissions for existing seller’s permits can be e-mailed to:
Reporting a business without a permit
Our Statewide Compliance and Outreach Program (SCOP) focuses on identifying and registering businesses who are actively selling tangible personal property in California without a seller’s permit.
For more information about the SCOP or for a list of contacts, please select a link below:
|SCOP||If you believe a business in your jurisdiction is operating without a seller’s permit, please contact SCOP.||For General SCOP Information:
|AB990 submissions for businesses operating without seller’s permits
(No Permit Operations)
requesting new registrations
(No Permit Operations)
can be e-mailed to:
For general information about how the Board of Equalization administers laws that govern locally imposed sales or transactions and use taxes, please see Pub 28, Tax Information for City and County Officials.