Utility User Tax Information Summary Listing Administrative Ruling
City Intra
state
Inter
state
Int'l Wireless Private
Com.*
Video Electric Gas Water Sewer Trash  Private Communications Prepaid Wireless Bundling Surcharge Video
Alameda 7.5% 7.5% 7.5% 7.5%   7.5% 7.5% 7.5%                
Albany 6.5% 6.5% 6.5% 6.5% 6.5% 6.5% 9.5% 9.5% 9.5%              
Alhambra 5% R&N 5% R&N   5% R&N   5% R&N 5% N 5% N 5% N              
Arcadia 5% 5% 5% 5%     7% 7% 7%              
Arcata 3% 3% 3% 3%   3% 3% 3% 3% 3%            
Azusa             4% R
8% N
4% R
8% N
4% R
8% N
             
Baldwin Park 3% 3%   3%   3% 3% 3% 3%              
Beaumont 3%     3%   3% 3% 3%                
Bell 10%     10%     10% 10% 10%              
Bellflower 5% 5% 5% 5% 5%   5% 5%       Ruling #1:  Adop. 10/2015 - Exp. 1/1/2020 Ruling #1:  Adop. 10/2015 - Exp. 1/1/2020      
Benicia 3.5% 3.5% 3.5% 3.5% 3.5% 3.5% 4.0% 4.0%       Ruling #1:  Adop. 8/2016 - Exp. 1/1/2020 Ruling #1:  Adop. 8/2016 - Exp. 1/1/2020 Ruling #2:  Adop. 8/2016 - Exp. 1/1/2020 Ruling #3:  Adop. 8/2016 - Exp. 1/1/2020  
Berkeley 7.5% 7.5% 7.5% 7.5%   7.5% 7.5% 7.5%                
Brawley  4%         4% 4% 4% 4% 4% 4%          
Buena Park             3% 3%                
Burbank 7% 7% 7% 7% 7%   7% 7%       Ruling #1:  Adop. 12/2019 - Exp. 1/1/2025 Ruling #1:  Adop. 12/2019 - Exp. 1/1/2025 Ruling #2:  Adop. 12/2019 - Exp. 1/1/2025 Ruling #3:  Adop. 12/2019 - Exp. 1/1/2025  
Calabasas 5% 5% 5% 5%     5% 5%                
Carson             2% 2%                
Cathedral City 3% 3% 3% 3% 3% 3% 3% 3%     3% Ruling #1:  Adop. 11/2015 - Exp. 1/1/2020 Ruling #1:  Adop. 11/2015 - Exp. 1/1/2020      
Ceres 3% 3% 3% 3%   3% 3% 3%                
Chico 5%           5% 5% 5%              
Chula Vista 4.75%     4.75%     .0025
per kwh
.00919
per therm
               
Citrus Heights 2.5% 2.5% 2.5%     2.5% 2.5% 2.5%   2.5%            
Claremont 5.5% 5.5% 5.5% 5.5%   5.5% 5.5% 5.5% 5.5%              
Cloverdale 3% 3% 3% 3% 3% 3% 3% 3%       Ruling #1:  Adop. 9/2016 - Exp. 1/1/2020 Ruling #1:  Adop. 9/2016 - Exp. 1/1/2020 Ruling #3:  Adop. 9/2016 - Exp. 1/1/2020 Ruling #2:  Adop. 1/2015 - Exp. 1/1/2020  
Coachella  5% 5% 5% 5% 5%   5% 5% 5% 5% 5% Ruling #1:  Adop. 11/2015 - Exp. 1/1/2020 Ruling #1:  Adop. 11/2015 - Exp. 1/1/2020 Ruling #2:  Adop. 11/2016 - Exp. 1/1/2020 Ruling #3:  Adop. 11/2016 - Exp. 1/1/2020  
Compton 8.5% 8.5% 8.5% 8.5% 8.5%   10% 10% 10%              
County of Alameda 6.5% 6.5% 6.5% 6.5%     6.5% 6.5%                
County of Los Angeles 4.5% 4.5% 4.5% 4.5% 4.5%   4.5% 4.5%                
County of Sacramento 2.50%
See ord.
2.50%
See ord.
2.50%
See ord.
    2.5% 2.50%
See ord.
2.50%
See ord.
  2.5%            
County/City of San Francisco 7.5% N 7.5% N 7.5% N 7.5% 7.5% N   7.5% N 7.5% N 7.5% N              
Covina 6% 6%   6%     6% 6% 6%              
Cudahy  3.75% R
8% N
3.75% R
8% N
3.75% R
8% N
3.75% R
8% N
3.75% R
8% N
  4% R
8% N
4% R
8% N
4% R
8% N
  4% R
8% N
         
Culver City 11% 11% 11% 11% 11% 11% 11% 11% 11%              
Cupertino 2.4% 2.4% 2.4% 2.4%     2.4% 2.4%                
Daly City 5% 5% 5% 5% 5% 5% 5% 5%                
Desert Hot Springs  7% 7% 7% 7%   7% 7% 7% 7%              
Dinuba 7% 7% 7% 7%     7% 7%                
Downey 4.8% 4.8% 4.8% 4.8% 4.8%   5% 5%                
East Palo Alto  5% 5% 5% 5%   5% 5% 5% 5%              
El Cerrito 8% 8% 8% 8%   8% 8% 8% 8%   8%          
El Monte 6.5% 6.5% 6.5% 6.5% 6.5%   7% 7%       Ruling #1:  Adop. 11/2015 - Exp. 1/1/2020 Ruling #1:   Adop. 11/2015 - Exp. 1/1/2020      
El Segundo 2% N 2% N 2% N 2% N 2% N   3% N 3% N 3% N     Ruling #1:  Adop. 11/2015 - Exp. 1/1/2020 Ruling #1:  Adop. 11/2015 - Exp. 1/1/2020 Ruling #2:  Adop. 11/2016 - Exp. 1/1/2020 Ruling #3:  Adop. 11/2016 - Exp. 1/1/2020  
Elk Grove 2.25% 2.25% 2.25% 2.25% 2.25% 2.25% 2.25% 2.25%   2.25%   Ruling #1:  Adop. 11/2016 - Exp. 1/1/2020 Ruling #1:  Adop. 11/2016 - Exp. 1/1/2020 Ruling #2:  Adop. 11/2016 - Exp. 1/1/2020 Ruling #3:  Adop. 11/2016 - Exp. 1/1/2020  
Emeryville 5.5% 5.5% 5.5% 5.5% 5.5%   5.5% 5.5%       Ruling #1:  Adop. 11/2015 - Exp. 1/1/2020 Ruling #1:  Adop. 11/2016 - Exp. 1/1/2020 Ruling #2:  Adop. 11/2016 - Exp. 1/1/2020 Ruling #3:  Adop. 11/2016 - Exp. 1/1/2020  
Exeter 5%         5% 5% 5%                
Fairfax 4%           4% 4%                
Fairfield 2% 2% 2% 2%   2% 2% 2%                
Firebaugh 10%     10%     10% 10%                
Fontana 5% 5% 5% 5%   5% 4% 5% 5%              
Fowler  5%           5% R
3% N
5% R
3% N
               
Gardena 5%     5%     5% 5% 5%     Ruling #1:  Adop. 1/2016 - Exp. 1/1/2020 Ruling #1:  Adop. 1/2016 - Exp. 1/1/2020      
Gilroy 4.5% 4.5% 4.5% 4.5% 4.5% 4.5% 5.0% 5.0%       Ruling #1:  Adop. 11/2015 - Exp. 1/1/2020 Ruling #1:  Adop. 11/2015 - Exp. 1/1/2020      
Glendale 6.5% 6.5% 6.5% 6.5% 6.5% 6.5% 7% 7% 7%     Ruling #1:  Adop. 11/2015 - Exp. 1/1/2020 Ruling #1:  Adop. 11/2015 - Exp. 1/1/2020 Ruling #2:  Adop. 11/2016 - Exp. 1/1/2020 Ruling #3:  Adop. 11/2016 - Exp. 1/1/2020  
Gonzales 4% R&N 4% R&N 4% R&N 4% R&N     4% R
2% N 
4% R
2% N 
               
Greenfield 3%     3%   3% 3% 3%                
Grover Beach 1%         1% 1% 1% 1%              
Guadalupe 5%           5% 5% 5%              
Gustine 2.5% 2.5%   2.5%   2.5% 2.5% 2.5% 2.5%              
Hawthorne 5% 5% 5% 5% 5% 5% 5% 5% 5%     Ruling #1:  Adop. 1/2016 - Exp. 1/1/2020 Ruling #1:  Adop. 1/2016 - Exp. 1/1/2020      
Hayward 5.5% 5.5% 5.5% 5.5% 5.5% 5.5% 5.5% 5.5%       Ruling #1:  Adop. 11/2015 - Exp. 1/1/2020 Ruling #1:  Adop. 11/2015 - Exp. 1/1/2020 Ruling #2:  Adop. 9/2016 - Exp. 1/1/2020 Ruling #3:  Adop. 9/2016 - Exp. 1/1/2020  
Hercules  8% 8% 8% 8%   8% 8% 8% 8%     Ruling #1:  Adop. 9/2016 - Exp. 1/1/2020 Ruling #1:  Adop. 9/2016 - Exp. 1/1/2020 Ruling #2:  Adop. 9/2016 - Exp. 1/1/2020 Ruling #3:  Adop. 9/2016 - Exp. 1/1/2020  
Hermosa Beach 5.5% 5.5% 5.5% 5.5% 5.5% 5.5% 6.0% 6.0% 6.0%     Ruling #1:  Adop. 12/2019 - Exp. 1/1/2025 Ruling #1:  Adop. 12/2019 - Exp. 1/1/2025 Ruling #3:  Adop. 12/2019 - Exp. 1/1/2025 Ruling #4:  Adop. 12/2019 - Exp. 1/1/2025  
Holtville 5%     5%   5% 5% 5% 5% 5% 5%          
Huntington Beach 4.9% 4.9% 4.9% 4.9% 4.9% 4.9% 5% 5% 5%              
Huntington Park 9.25% 9.25% 9.25% 9.25% 9.25%   9.75% 9.75% 9.75%              
Huron 4%           4% 4%                
Indio 6% 6% 6% 6% 6% 6% N
3% R
6% 6% 6%     Ruling #1:  Adop. 8/2016 - Exp. 1/1/2020 Ruling #1:  Adop. 8/2016 - Exp. 1/1/2020 Ruling #2:  Adop. 8/2016 - Exp. 1/1/2020 Ruling #3:  Adop. 8/2016 - Exp. 1/1/2020  
Inglewood 8% 8% 8% 8% 8% 8% 10% 10% 10%     Ruling #1:  Adop. 9/2017 - Exp. 1/1/2021 Ruling #1:  Adop. 9/2017 - Exp. 1/1/2021 Ruling #2:  Adop. 9/2017 - Exp. 1/1/2021 Ruling #3:  Adop. 9/2017 - Exp. 1/1/2021  
Irvine 1.5% N           1.5% N 1.5% N                
Irwindale 7.5% 7.5% 7.5% 7.5% 7.5% 7.5% 7.5% 7.5% 7.5%              
King City 2%         2% 2% 2% 2%              
La Palma 5% 5% 5% 5%   5% 5% 5%                
La Verne 5.75% 5.75% 5.75% 5.75% 5.75%   6% 6%       Ruling #1:  Adop. 11/2015 - Exp. 1/1/2020 Ruling #1:  Adop. 11/2015 - Exp. 1/1/2020 Ruling #2:  Adop. 5/2016 - Exp. 1/1/2020 Ruling #3:  Adop. 11/2016 - Exp. 1/1/2020  
Lakewood 3% 3% 3% 3% 3%   3% 3% 3%     Ruling #1:  Adop. 11/2015 - Exp. 1/1/2020 Ruling #1:  Adop. 10/2016 - Exp. 1/1/2020 Ruling #2:  Adop. 10/2016 - Exp. 1/1/2020    
Lawndale 5.5% 5.5% 5.5% 5.5%   5.5% 5.5% 5.5% 5.5%              
Lindsay 6% 6% 6%     6% 6% 6% 6% 6% 6%          
Long Beach 5% 5% 5% 5% 5%   5% 5% 5%              
Los Alamitos 5% 5% 5% 5%     6% 6% 6%              
Los Altos 3.2% 3.2% 3.2% 3.2% 3.2% 3.2% 3.5% 3.5% 3.5%     Ruling #1:  Adop. 12/2015 - Exp. 1/1/2020 Ruling #1:  Adop. 12/2015 - Exp. 1/1/2020      
Los Angeles 9% 9% 9% 9% 9%   10% 10%                
Lynwood 9% 9% 9% 9% 9%   9% 9% 9%              
Malibu 4.5% 4.5% 4.5% 4.5% 4.5%   5% 5%                
Mammoth Lakes 2.5%     2.5%     2.5% 2.5%                
Maywood  4% R
 7% N
4% R
 7% N
4% R
 7% N
4% R
 7% N
    4% R
 7% N
4% R
 7% N
4% R
 7% N
             
Menlo Park 1.0% 1.0% 1.0% 1.0% 1.0% 1.0% 1.0% 1.0% 1.0%              
Modesto 5.8% 5.8% 5.8% 5.8% 5.8% 3% 6% 6% 6%     Ruling #1:  Adop. 9/2016 - Exp. 1/1/2020 Ruling #1:  Adop. 9/2016 - Exp. 1/1/2020 Ruling #2:  Adop. 9/2016 - Exp. 1/1/2020 Ruling #3:  Adop. 9/2016 - Exp. 1/1/2020  
Montclair 3.89% 3.89% 3.89%       3.89% 3.89% 3.89%              
Monterey 2% R
5% N
2% R
5% N
2% R
5% N
2% R
5% N
2% R
5% N
  2% R
5% N
2% R
5% N
2% R
5% N
             
Monterey Park 3% R
5.5% N
3% R
5.5% N
  3% R
5.5% N
    3% R
5.5% N
3% R
5.5% N
               
Moreno Valley 5.75% 5.75% 5.75% 5.75% 5.75% 5.75% 5.75% 5.75% 5.75% 5.75%            
Mountain View 3%     3%     3% 3%                
Newark 3.5% 3.5% 3.5% 3.5% 3.5% 3.5% 3.5% 3.5%                
Norwalk 5.5% 5.5% 5.5% 5.5%     5.5% 5.5%       Ruling #1:  Adop. 12/2014 - Exp. 1/1/2020 Ruling #2:  Adop. 12/2014 - Exp. 1/1/2020 Ruling #3:  Adop. 11/2016 - Exp. 1/1/2020    
Oakland 7.5% 7.5% 7.5% 7.5%   7.5% 7.5% 7.5%                
Orange Cove 7%     7%     7% 7%                
Oroville 4.5% 4.5% 4.5% 4.5% 4.5% 4.5% 5% 5% 5%     Ruling #1:  Adop. 11/2015 - Exp. 1/1/2020 Ruling #1:  Adop. 11/2015 - Exp. 1/1/2020      
Pacific Grove 5%     5%   5% 5% 5% 5%              
Pacifica             6.5% 6.5%                
Palm Springs 4.5% 4.5% 4.5% 4.5%     5% 5%       Ruling #1:  Adop. 2/2013 - Exp. 1/1/2018 Ruling #2:  Adop. 2/2013 - Exp. 1/1/2018 Ruling #3:  Adop. 11/2016 - Exp. 1/1/2020    
Palo Alto 4.75% 4.75% 4.75% 4.75% 4.75%   5% 5% 5%              
Paramount 5.5% 5.5% 5.5% 5.5% 5.5%   5.5% 5.5%       Ruling #1:  Adop. 11/2015 - Exp. 1/1/2020 Ruling #1:  Adop. 11/2015 - Exp. 1/1/2020 Ruling #3:  Adop. 12/2016 - Exp. 1/1/2020 Ruling #2:  Adop. 12/2016 - Exp. 1/1/2020  
Pasadena 8.28% 8.28% 8.28% 8.28% 8.28% 9.40% 7.67% 7.90% 7.67%     Ruling #1:  Adop. 1/2016 - Exp. 1/1/2020 Ruling #1:  Adop. 1/2016 - Exp. 1/1/2020      
Pico Rivera 4.5% 4.5% 4.5% 4.5% 4.5% 4.5% 4.5% 4.5%       Ruling #1:  Adop. 12/2015 - Exp. 1/1/2020 Ruling #1: Adop. 12/2015 - Exp. 1/1/2020 Ruling #2:  Adop. 2/2017 - Exp. 1/1/2020 Ruling #3:  Adop. 2/2017 - Exp. 1/1/2020  
Piedmont 7.5%           7.5% 7.5% $1/mo.              
Pinole  8%     8%     8% 8%                
Placentia 3.5% 3.5% 3.5% 3.5% 3.5% 3.5% 3.5% 3.5%                
Pleasant Hill 1%                              
Pomona 9% 9% 9% 9% 9%   9% 9% 9%              
Port Hueneme 3.75%     3.75%   4% 4% 4% 4%              
Porterville 6%     6%   6% 6% 6% 6%              
Portola Valley 5.5%           5.5% 5.5% 5.5%              
Rancho Cordova 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5%   2.5%   Ruling #1:  Adop. 10/2016 - Exp. 1/1/2020 Ruling #1:  Adop. 10/2016 - Exp. 1/1/2020 Ruling #2:  Adop. 10/2016 - Exp. 1/1/2020 Ruling #3:  Adop. 10/2016 - Exp. 1/1/2020  
Rancho Palos Verdes 3% 3% 3% 3%     3% 3% 3%              
Redondo Beach 4.75% 4.75% 4.75% 4.75%   4.75% 4.75% 4.75% 4.75%              
Redwood City 4% 4% 4% 4% 4% 4% 5% 5%                
Rialto  8% 8% 8% 8%   8% 8% 8% 8%              
Richmond 9.5% 9.5% 9.5% 9.5% 9.5% 9.5% 10% 10%       Ruling #1:  Adop. 11/2015 - Exp. 1/1/2020 Ruling #1:  Adop. 11/2015 - Exp. 1/1/2020 Ruling #3:  Adop. 6/2016 - Exp. 1/1/2020 Ruling #2:  Adop. 1/2013 - Exp. 1/1/2018  
Riverside 6.5%         6.5% 6.5% 6.5% 6.5%              
Sacramento 7% 7% 7% 7% 7% 7.5% 7.5% 7.5%       Ruling #1.1:  Adop. 1/2017 - Exp. 1/1/2020   Ruling #3.0:  Adop. 1/2017 - Exp. 1/1/2020 Ruling #2.1:  Adop. 1/2017 - Exp. 1/1/2020  
Salinas 5% 5% 5% 5% 5% 5% 6% 6% 6%              
San Bernardino 7.75% 7.75% 7.75% 7.75% 7.75% 7.75% 7.75% 7.75%       Ruling #1:  Adop. 12/2015 - Exp. 1/1/2020 Ruling #1:  Adop. 12/2015 - Exp. 1/1/2020      
San Francisco 7.50% N 7.50% N 7.50% N 7.50% 7.5%N   7.50% N 7.50% N 7.50% N              
San Gabriel 8% 8% 8% 8% 8%   8% 8% 8%     Ruling #1:  Adop. 11/2016 - Exp. 1/1/2020 Ruling #1:  Adop. 11/2016 - Exp. 1/1/2020 Ruling #3:  Adop. 11/2016 - Exp. 1/1/2020 Ruling #2:  Adop. 11/2016 - Exp. 1/1/2020  
San Jose 4.5% 4.5% 4.5% 4.5% 4.5%   5% 5% 5%              
San Leandro 5.7% 5.7% 5.7% 5.7% 5.7% 5.7% 6% 6%                
San Luis Obispo 4.8% 4.8% 4.8% 4.8% 4.8% 4.8% 5% 5% 5%     Ruling #1:  Adop. 1/2013 - Exp. 1/1/2018     Ruling #2:  Adop. 1/2013 - Exp. 1/1/2018  
San Marino  5% 5% 5% 5%   5% 5% 5% 5%              
San Pablo  7% 7% 7% 7%   7% 7% 7% 7%              
Sand City             5% 5%                
Sanger 5%     5%   5% 5% 5% 5%              
Santa Ana 5.5% 5.5% 5.5% 5.5%     5.5% 5.5% 5.5%     Ruling #1:  Adop. 12/2014 - Exp. 1/1/2020   Ruling #3:  Adop. 12/2016 - Exp. 1/1/2020 Ruling #2:  Adop. 12/2014 - Exp. 1/1/2020  
Santa Barbara 5.75% 5.75% 5.75% 5.75% 5.75% 5.75% 6% 6% 6%   6% Ruling #1:  Adop. 11/2015 - Exp. 1/1/2020 Ruling #1:  Adop. 11/2015 - Exp. 1/1/2020      
Santa Cruz 8.5% 8.5% 8.5% 8.5% 8.5% 8.5% 8.5% 8.5% 8.5% 8.5% 8.5%          
Santa Fe Springs 5% 5% 5% 5% 5%   5% 5%       Ruling #1:  Adop. 11/2016 - Exp. 1/1/2020 Ruling #1:  Adop. 11/2016 - Exp. 1/1/2020 Ruling #2:  Adop. 11/2016 - Exp. 1/1/2020 Ruling #3:  Adop. 11/2016 - Exp. 1/1/2020  
Santa Monica 10% 10% 10% 10% 10% 10% 10% 10% 10%              
Santa Rosa 5%         5% 5% 5%                
Scotts Valley             4% 4%                
Seal Beach 10% 10% 10% 10%     10% 10%       Ruling #1:  Adop. 11/2015 - Exp. 1/1/2020 Ruling #1:  Adop. 11/2015 - Exp. 1/1/2020 Ruling #3:  Adop. 6/2016 - Exp. 1/1/2020 Ruling #2:  Adop. 11/2014 - Exp. 1/1/2020  
Seaside 6%         6% 6% 6% 6%              
Sebastopol 3.75% 3.75% 3.75% 3.75% 3.75% 3.75% 3.75% 3.75%     3.75% Ruling #1:  Adop. 12/2014 - Exp. 1/1/2020 Ruling #2:  Adop. 12/2014 - Exp. 1/1/2020 Ruling #3:  Adop. 12/2016 - Exp. 1/1/2020    
Sierra Madre 10% 10% 10% 10% 10% 10% 10% 10% 9% 9% 10%          
Soledad 5% 5% 5% 5%   5% 5% 5%                
South Pasadena  7.5%     7.5%   7.5% 7.5% 7.5% 7.5%              
Stanton 5% 5% 5% 5%     5% 5% 5%              
Stockton  6% 6% 6% 6% 6% 6% 6% 6% 6%     Ruling #1:  Adop. 1/2016 - Exp. 1/1/2020 Ruling #1:  Adop. 1/2016 - Exp. 1/1/2020 Ruling #2:  Adop. 12/2016 - Exp. 1/1/2020 Ruling #2:  Adop. 12/2016 - Exp. 1/1/2020  
Sunnyvale 2%           2% 2%                
Torrance 6.5% 6.5% 6.5% 6.5% 6.5% 6.5% 6.5% 6.5% 6%              
Tulare 6% 6% 6% 6% 6% 6% 6% 6% 6%     Ruling #1:  Adop. 10/2015 - Exp. 1/1/2020 Ruling #1:  Adop. 10/2015 - Exp. 1/1/2020 Ruling #2:  Adop. 5/2016 - Exp. 1/1/2020    
Vallejo 7.3% 7.3% 7.3% 7.3% 7.3% 7.3% 7.5% 7.5%       Ruling #1:  Adop. 1/2016 - Exp. 1/1/2020 Ruling #1:  Adop. 1/2016 - Exp. 1/1/2020      
Ventura 4.5% 4.5% 4.5% 4.5% 4.5% 4.5% 5% 5%       Ruling #1:  Adop. 12/2015 - Exp. 1/1/2020 Ruling #1:  Adop. 12/2015 - Exp. 1/1/2020      
Vernon 6% N 6% N 6% N 6% N 6% N 6% N 6% N 6% N 6% N     Ruling #1:  Adop. 6/2013 - Exp. 1/1/2017        
Waterford 6%           6% 6% 6%              
Watsonville 5.5% 5.5% 5.5% 5.5% 5.5% 5.5% 6% 6% 6%              
Westminster 4% 4% 4% 4%   4% 4% 4% 4%              
Whittier 5% 5% 5% 5%   5% 5% 5% 5%              
Winters 9.5% 9.5% 9.5% 9.5% 9.5% 9.5% 9.5% 9.5%                
Woodlake 6%         6% 6% 6%                
R=Residential
N=Non-Residential
Name in Bold = MuniServices Client Public Agencies
Red = voter-approved  ordinance (after 2002)
*Voter-approved ordinance that includes specific definition of “private communication services” (e.g., T-1)
Note: As a courtesy to our client public agencies, we provide their ordinances, administrative rulings, remittance forms, and other tax related information on this website.  You may be able to locate the UUT ordinances of non-client public agencies at their home websites:
 
http://www.statelocalgov.net/state-ca.cfm