Sales and Use Tax Rate in the City of Avalon will Increase on October 1, 2000

NR# 45-G
Date: August 31, 2000
Customer and Taxpayer Services Division

Sales and Use Tax Rate in the City of Avalon will Increase on October 1, 2000

The State Board of Equalization (BOE) announced today that the sales and use tax rate in the City of Avalon will change on October 1, 2000. This new tax rate reflects the statewide 7.25 percent rate, two Los Angeles County Transportation Commission District taxes at 0.50 percent each (LATC) and (LACT), plus 0.50 percent for the new voter-approved Avalon Municipal Hospital and Clinic Transactions and Use Tax (AMHC).

Retailers must apply the new 8.75 percent tax rate if they: 1) are retailers in the city of Avalon and their merchandise is sold and delivered within the city; 2) are retailers located outside the city of Avalon who are engaged in business in the city and sell merchandise for use in the city. You are considered to be engaged in business in the city if you have any type of business location there, deliver into the city using your own vehicles,vessels, aircraft, or other facilities, or have an agent or representative in the city who makes sales, takes orders, or makes deliveries to you; 3) are a dealer of vehicles, vessels, or aircraft, and you sell those items which are registered to an address located in Avalon, 4) collect tax on lease payments you receive for leased property used by the lessee in the city of Avalon.

If you have questions regarding this tax rate change or to receive copies of the 8.75 percent tax rate charts, please call the BOE's Information Center at 1-800-400-7115. Staff are available from 8:00 a.m. to 5:00 p.m., Monday through Friday, excluding State holidays. You may also obtain copies of the tax rate charts (publication BOE 180) by visiting the BOE's tax rate charts (publication 180).