New Tax Rates Take Effect on July 1, 2000, for Mariposa
County and the City of Woodland
Mariposa County: 7.75 percent
Voters have approved a 0.50 percent Mariposa County Healthcare Authority (MCHA)
district tax, which will increase the tax rate from 7.25 percent to 7.75
percent. The district tax applies to the entire county.
City of Woodland: 7.75 percent
Voters have approved a City of Woodland General Revenue Transactions and Use
Tax (WOGT), which will increase the tax rate within the city limits of Woodland
from 7.25 percent to 7.75 percent. Note: Woodland is located in Yolo County.
The tax rate in areas of the county outside the city limits of Woodland will
remain at 7.25 percent.
Which retailers must collect tax at the new rate?
You must apply the new 7.75 percent rate if you
- Are a retailer in the district and your merchandise is sold and delivered
within the district.
- Are a retailer located outside of the district who is engaged in business
in the district and you sell merchandise for use in the district. You are
considered to be engaged in business in the district if you (1) have any
type of business location there, (2) deliver into the district using your
own vehicles or (3) have an agent or representative in the district for the
purpose of taking orders, selling, delivering, installing, or assembling.
- Are a dealer of vehicles, vessels, or aircraft and sell those items to
customers who register them to an address located in the district.
- Collect tax on lease payments you receive for leased property used by the
lessee in the district.
If you are not required to collect the additional 0.50 percent district tax,
as described above, the purchaser is liable for that tax.
Is there an exemption from the tax rate increase?
In general, fixed-price contracts and fixed-price lease agreements entered
into prior to July 1, 2000, are subject to the tax rates in effect at the
time you and your customer entered into the contract. To qualify as "fixed-price," neither
party can have the unconditional right to adjust the price for an increase
in costs or terminate the contract or lease [Revenue and Taxation Code sections
7261(g) or 7262 (f)]. In addition, the tax amount or rate must be specifically
stated in the contract or lease agreement. If the contract or lease qualifies
as fixed-price, you should continue to report and remit the specified tax
rate - that is, the rate in effect at the time you entered into the contract.
Rate Charts Available
For your convenience, rate charts are available for the new 7.75 percent tax
rate for sales up to $50 (form BOE-72-7.75%) and $100 (form BOE-180-7.75%).
If you would like to order a copy of the $50 tax rate chart or the $100 tax
rate chart, please call the Information Center at the number noted below.
For More Information
If you have any questions regarding this notice, please call our Information
Center at 800-400-7115. Staff are available from 8:00 a.m. to 5:00 p.m.,
Monday through Friday, excluding State holidays.