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Increase in California sales tax revenue may not be a sign of a "economic recovery."

The California Board of Equalization  is showing that its revenues from sales taxes have increased by an estimated 8.5% in the first quarter of 2011. But don't be fooled into thinking that this is good economic news, and that the economy is booming at a level that's 8% higher than last year simply because people are spending more -- much of the new revenue is from gasoline taxes.

An article in the Orange County Register suggests that tax revenues are up because gasoline is more expensive. And because a portion of your gasoline is taxed as a percentage, higher prices mean higher tax revenues. Right now, at $3.94 a gallon, you pay about 64¢ on average in taxes for a gallon of California gas (see tables below).

Most of the taxes on gasoline are flat "excise" taxes, but local communities get a percentage (about 6.2% pretax, on average) on each gallon. In addition, the state California charges a 2.25% sales tax.

What's happening is that gas prices skyrocketed to such high levels in the first part of the year that consumers are paying more money in percentage-based taxes on a gallon of gasoline to their state and local governments.  This means that high gas prices mean huge revenue increases for cities.

According the Register "Gasoline accounted for the biggest gain in spending in the first quarter of 2010, totaling $10.3 billion, up 30% from a year earlier. Much of that increase was due to rising gasoline prices, which jumped 40%, while the gallons purchased declined 1.0% during the quarter, the board said."

On January 1 of 2011, gasoline in San Diego County cost $3.336 a gallon in San Diego. This was the highest yearly starting price for gasoline in U.S. history (not adjusted for inflation). In 2010, gasoline averaged $3.05 a gallon on January 1, and in 2008 it averaged $1.84 a gallon in San Diego on January 1.

The "Cruelest Tax."

President Gerald Ford called inflation "The cruelest tax of all" because when prices increase, the percentage of taxes collected increases, too. Just how cruel are your gas taxes?

Read on ... or, to learn more about the link between inflation and gas prices, click here.

How California gas taxes work.

Taxes on gasoline are so complicated that trying to figure them out can be a little like trying to unscrew the inscrutable because taxes are charged in advance by Franchise Tax Board using relatively unreliable figures on the average price of gas from the Federal Energy Information Agency

Then, those lovable California tax collectors  re-apply the 2.25% state sales tax on the taxes that the retailer already pays. The table below shows roughly what the taxes are right now on the average gallon of gasoline sold in San Diego.

California gas taxes  
Average retail price as of 6-14-11  3.940
Fed Excise at 0.18 (flat tax) 0.18
State Excise at 0.353 (flat tax)  0.353
State Sales tax 2.25% 0.09
Local Sales tax 0.55% (avg) 0.0217
Total Tax Per Gallon = 0.64
   
Dealer Markup (estimated) 0.10
State Sales Tax on dealer markup (2.25%) 0.00225
Local Sales Tax on Dealer markup (0.5%) 0.0005
Total Taxes per gallon 0.646

Below is a list of California cities by local tax rate from the California Franchise Tax Board.
The taxes shown include state sale taxes at 2.25%, plus the tax applied by local governments.

The lowest sales tax rate is 8.25%, and the highest is 10.25%.

 

CITY RATE COUNTY
Acampo 8.75% San Joaquin
Acton 9.75% Los Angeles
Adelaida 8.25% San Luis Obispo
Adelanto* 8.75% San Bernardino
Adin 8.25% Modoc
Agoura 9.75% Los Angeles
Agoura Hills* 9.75% Los Angeles
Agua Caliente 9.00% Sonoma
Agua Caliente Springs 8.75% San Diego
Agua Dulce 9.75% Los Angeles
Aguanga 8.75% Riverside
Ahwahnee 8.75% Madera
Al Tahoe 8.25% El Dorado
Alameda* 9.75% Alameda
Alamo 9.25% Contra Costa
Albany* 9.75% Alameda
Alberhill (Lake Elsinore*) 8.75% Riverside
Albion 8.25% Mendocino
Alderpoint 8.25% Humboldt
Alhambra* 9.75% Los Angeles
Aliso Viejo* 8.75% Orange
Alleghany 8.25% Sierra
Almaden Valley 9.25% Santa Clara
Almanor 8.25% Plumas
Almondale 9.75% Los Angeles
Alondra 9.75% Los Angeles
Alpaugh 8.75% Tulare
Alpine 8.75% San Diego
Alta 8.25% Placer
Alta Loma (Rancho Cucamonga*) 8.75% San Bernardino
Altadena 9.75% Los Angeles
Altaville 8.25% Calaveras
Alton 8.25% Humboldt
Alturas* 8.25% Modoc
Alviso (San Jose*) 9.25% Santa Clara
Amador City* 8.75% Amador
Amargosa (Death Valley) 8.75% Inyo
Amboy 8.75% San Bernardino
American Canyon* 8.75% Napa
Anaheim* 8.75% Orange
Anderson* 8.25% Shasta
Angels Camp* 8.25% Calaveras
Angelus Oaks 8.75% San Bernardino
Angwin 8.75% Napa
Annapolis 9.00% Sonoma
Antelope 8.75% Sacramento
Antelope Acres 9.75% Los Angeles
Antioch* 9.25% Contra Costa
Anza 8.75% Riverside
Barstow* 8.75% San Bernardino
Bartlett 8.75% Inyo
Barton 8.98% Fresno
Base Line 8.75% San Bernardino
Bass Lake 8.75% Madera
Bassett 9.75% Los Angeles
Baxter 8.25% Placer
Bay Point 9.25% Contra Costa
Bayside 8.25% Humboldt
Baywood Park 8.25% San Luis Obispo
Beale A.F.B. 8.25% Yuba
Bear River Lake 8.75% Amador
Bear Valley 8.25% Alpine
Bear Valley 8.75% Mariposa
Beaumont* 8.75% Riverside
Beckwourth 8.25% Plumas
Bel Air Estates 9.75% Los Angeles
Belden 8.25% Plumas
Bell Gardens* 9.75% Los Angeles
Bell* 9.75% Los Angeles
Bella Vista 8.25% Shasta
Bellflower* 9.75% Los Angeles
Belmont* 9.25% San Mateo
Belvedere* 9.00% Marin
Ben Lomond 9.00% Santa Cruz
Benicia* 8.38% Solano
Benton 8.25% Mono
Berkeley* 9.75% Alameda
Bermuda Dunes 8.75% Riverside
Berry Creek 8.25% Butte
Bethel Island 9.25% Contra Costa
Betteravia 8.75% Santa Barbara
Beverly Hills* 9.75% Los Angeles
Bieber 8.25% Lassen
Big Bar 8.25% Trinity
Big Basin 9.00% Santa Cruz
Big Bear City 8.75% San Bernardino
Big Bear Lake* 8.75% San Bernardino
Big Bend 8.25% Shasta
Big Creek 8.98% Fresno
Big Oak Flat 8.25% Tuolumne
Big Pine 8.75% Inyo
Big River 8.75% San Bernardino
Big Sur 8.25% Monterey
Biggs* 8.25% Butte
Bijou 8.25% El Dorado
Biola 8.98% Fresno
Biola College (La Mirada*) 9.75% Los Angeles
Birds Landing 8.38% Solano
Bishop* 8.75% Inyo
Black Hawk 9.25% Contra Costa
Blairsden 8.25% Plumas
Blocksburg 8.25% Humboldt
Bloomington 8.75% San Bernardino
Blossom Hill 9.25% Santa Clara
Blossom Valley 9.25% Santa Clara
Blue Jay 8.75% San Bernardino
Blue Lake* 8.25% Humboldt
Blythe* 8.75% Riverside
Bodega 9.00% Sonoma
Bodega Bay 9.00% Sonoma
Bodfish 8.25% Kern
Bolinas 9.00% Marin
Bolsa 8.75% Orange
Bombay Beach 8.75% Imperial
Bonita 8.75% San Diego
Bonny Doon 9.00% Santa Cruz
Bonsall 8.75% San Diego
Boonville 8.25% Mendocino
Boron 8.25% Kern
Borrego Springs 8.75% San Diego
Bostonia 8.75% San Diego
Boulder Creek 9.00% Santa Cruz
Boulevard 8.75% San Diego
Bouquet Canyon (Santa Clarita*) 9.75% Los Angeles
Bowman 8.25% Placer
Boyes Hot Springs 9.00% Sonoma
Bradbury* 9.75% Los Angeles
Bradford 9.75% Alameda
Bradley 8.25% Monterey
Branscomb 8.25% Mendocino
Brawley* 8.75% Imperial
Brea* 8.75% Orange
Brents Junction 9.75% Los Angeles
Brentwood (Los Angeles*) 9.75% Los Angeles
Brentwood* 9.25% Contra Costa
Briceland 8.25% Humboldt
Bridgeport 8.75% Mariposa
Bridgeport 8.25% Mono
Bridgeville 8.25% Humboldt
Brisbane* 9.25% San Mateo
Broderick (West Sacramento*) 8.75% Yolo
Brookdale 9.00% Santa Cruz
Brookhurst Center 8.75% Orange
Brooks 8.25% Yolo
Browns Valley 8.25% Yuba
Brownsville 8.25% Yuba
Bryn Mawr 8.75% San Bernardino
Bryte (West Sacramento*) 8.75% Yolo
Buellton* 8.75% Santa Barbara
Buena Park* 8.75% Orange
Burbank* 9.75% Los Angeles
Burlingame* 9.25% San Mateo
Burney 8.25% Shasta
Burnt Ranch 8.25% Trinity
Burrel 8.98% Fresno
Burson 8.25% Calaveras
Butte City 8.25% Glenn
Butte Meadows 8.25% Butte
Buttonwillow 8.25% Kern
Byron 9.25% Contra Costa
Cabazon 8.75% Riverside
Cabrillo 9.75% Los Angeles
Cadiz 8.75% San Bernardino
Calabasas Highlands 9.75% Los Angeles
Calabasas Park 9.75% Los Angeles
Calabasas* 9.75% Los Angeles
Calexico* 8.75% Imperial
Caliente 8.25% Kern
California City* 8.25% Kern
California Hot Springs 8.75% Tulare
California Valley 8.25% San Luis Obispo
Calimesa* 8.75% Riverside
Calipatria* 8.75% Imperial
Calistoga* 8.75% Napa
Callahan 8.25% Siskiyou
Calpella 8.25% Mendocino
Calpine 8.25% Sierra
Calwa 8.98% Fresno
Camarillo* 8.25% Ventura
Cambria 8.25% San Luis Obispo
Cambrian Park 9.25% Santa Clara
Cameron Park 8.25% El Dorado
Camino 8.25% El Dorado
Camp Beale 8.25% Yuba
Camp Connell 8.25% Calaveras
Camp Curry 8.75% Mariposa
Camp Kaweah 8.75% Tulare
Camp Meeker 9.00% Sonoma
Camp Nelson 8.75% Tulare
Camp Pendleton 8.75% San Diego
Camp Roberts 8.25% Monterey
Campbell* 9.50% Santa Clara
Campo 8.75% San Diego
Campo Seco 8.25% Calaveras
Camptonville 8.25% Yuba
Canby 8.25% Modoc
Canoga Annex 9.75% Los Angeles
Canoga Park (Los Angeles*) 9.75% Los Angeles
Cantil 8.25% Kern
Cantua Creek 8.98% Fresno
Canyon 9.25% Contra Costa
Canyon Country (Santa Clarita*) 9.75% Los Angeles
Canyon Lake* 8.75% Riverside
Canyondam 8.25% Plumas
Capay 8.25% Yolo
Capistrano Beach (Dana Point*) 8.75% Orange
Capitola* 9.25% Santa Cruz
Cardiff By The Sea (Encinitas*) 8.75% San Diego
Cardwell 8.98% Fresno
Carlotta 8.25% Humboldt
Carlsbad* 8.75% San Diego
Carmel Rancho 8.25% Monterey
Carmel Valley 8.25% Monterey
Carmel* 8.25% Monterey
Carmichael 8.75% Sacramento
Carnelian Bay 8.25% Placer
Carpinteria* 8.75% Santa Barbara
Carson* 9.75% Los Angeles
Cartago 8.75% Inyo
Caruthers 8.98% Fresno
Casitas Springs 8.25% Ventura
Casmalia 8.75% Santa Barbara
Caspar 8.25% Mendocino
Cassel 8.25% Shasta
Castaic 9.75% Los Angeles
Castella 8.25% Shasta
Castle A.F.B. 8.25% Merced
Castro Valley 9.75% Alameda
Castroville 8.25% Monterey
Cathedral City* 8.75% Riverside
Catheys Valley 8.75% Mariposa
Cayucos 8.25% San Luis Obispo
Cazadero 9.00% Sonoma
Cecilville 8.25% Siskiyou
Cedar 9.75% Los Angeles
Cedar Crest 8.98% Fresno
Cedar Glen 8.75% San Bernardino
Cedar Ridge 8.38% Nevada
Cedarpines Park 8.75% San Bernardino
Cedarville 8.25% Modoc
Central Valley 8.25% Shasta
Century City 9.75% Los Angeles
Ceres* 8.88% Stanislaus
Cerritos* 9.75% Los Angeles
Challenge 8.25% Yuba
Chambers Lodge 8.25% Placer
Charter Oak 9.75% Los Angeles
Chatsworth (Los Angeles*) 9.75% Los Angeles
Cherry Valley 8.75% Riverside
Chester 8.25% Plumas
Chicago Park 8.38% Nevada
Chico* 8.25% Butte
Chilcoot 8.25% Plumas
China Lake NWC (Ridgecrest*) 8.25% Kern
Chinese Camp 8.25% Tuolumne
Chino Hills* 8.75% San Bernardino
Chino* 8.75% San Bernardino
Chiriaco Summit 8.75% Riverside
Cholame 8.25% San Luis Obispo
Chowchilla* 8.75% Madera
Chualar 8.25% Monterey
Chula Vista* 8.75% San Diego
Cima 8.75% San Bernardino
Citrus Heights* 8.75% Sacramento
City of Commerce* 9.75% Los Angeles
City of Industry* 9.75% Los Angeles
City Terrace 9.75% Los Angeles
Claremont* 9.75% Los Angeles
Clarksburg 8.25% Yolo
Clayton* 9.25% Contra Costa
Clear Creek 8.25% Siskiyou
Clearlake Highlands 8.25% Lake
Clearlake Oaks 8.25% Lake
Clearlake Park (Clearlake*) 8.75% Lake
Clearlake* 8.75% Lake
Clements 8.75% San Joaquin
Clinter 8.98% Fresno
Clio 8.25% Plumas
Clipper Mills 8.25% Butte
Cloverdale* 9.00% Sonoma
Clovis* 8.98% Fresno
Coachella* 8.75% Riverside
Coalinga* 8.98% Fresno
Coarsegold 8.75% Madera
Cobb 8.25% Lake
Cohasset 8.25% Butte
Cole 9.75% Los Angeles
Coleville 8.25% Mono
Colfax* 8.25% Placer
College City 8.25% Colusa
College Grove Center 8.75% San Diego
Colma* 9.25% San Mateo
Coloma 8.25% El Dorado
Colorado 8.75% Mariposa
Colton* 8.75% San Bernardino
Columbia 8.25% Tuolumne
Colusa* 8.25% Colusa
Commerce* 9.75% Los Angeles
Comptche 8.25% Mendocino
Compton* 9.75% Los Angeles
Concord* 9.25% Contra Costa
Cool 8.25% El Dorado
Copperopolis 8.25% Calaveras
Corcoran* 8.25% Kings
Cornell 9.75% Los Angeles
Corning* 8.25% Tehama
Corona Del Mar (Newport Beach*) 8.75% Orange
Corona* 8.75% Riverside
Coronado* 8.75% San Diego
Corralitos 9.00% Santa Cruz
Corte Madera* 9.00% Marin
Coso Junction 8.75% Inyo
Costa Mesa* 8.75% Orange
Cotati* 9.00% Sonoma
Cottonwood 8.25% Shasta
Coulterville 8.75% Mariposa
Courtland 8.75% Sacramento
Covelo 8.25% Mendocino
Covina* 9.75% Los Angeles
Cowan Heights 8.75% Orange
Coyote 9.25% Santa Clara
Crannell 8.25% Humboldt
Crenshaw 9.75% Los Angeles
Crescent City* 8.25% Del Norte
Crescent Mills 8.25% Plumas
Cressey 8.25% Merced
Crest Park 8.75% San Bernardino
Cresta Blanca 9.75% Alameda
Crestline 8.75% San Bernardino
Creston 8.25% San Luis Obispo
Crockett 9.25% Contra Costa
Cromberg 8.25% Plumas
Cross Roads 8.75% San Bernardino
Crowley Lake (Mammoth Lakes*) 8.25% Mono
Crows Landing 8.38% Stanislaus
Cucamonga (Rancho Cucamonga*) 8.75% San Bernardino
Cudahy* 9.75% Los Angeles
Culver City* 9.75% Los Angeles
Cummings 8.25% Mendocino
Cupertino* 9.25% Santa Clara
Curry Village 8.75% Mariposa
Cutler 8.75% Tulare
Cutten 8.25% Humboldt
Cuyama 8.75% Santa Barbara
Cypress* 8.75% Orange
Daggett 8.75% San Bernardino
Dairy Farm 8.38% Solano
Daly City* 9.25% San Mateo
Dana Point* 8.75% Orange
Danville* 9.25% Contra Costa
Dardanelle 8.25% Tuolumne
Darwin 8.75% Inyo
Davenport 9.00% Santa Cruz
Davis Creek 8.25% Modoc
Davis* (U.C. Davis campus rate is 8.25%) 8.75% Yolo
Death Valley 8.75% Inyo
Death Valley Junction 8.75% Inyo
Deer Park 8.75% Napa
Del Kern (Bakersfield*) 8.25% Kern
Del Mar Heights (Morro Bay*) 8.75%  
Del Mar* 8.75% San Diego
Del Monte Park (Monterey*) 8.25% Monterey
Del Rey 8.98% Fresno
Del Rey Oaks* 9.25% Monterey
Del Rosa 8.75% San Bernardino
Del Sur 9.75% Los Angeles
Delano* 9.25% Kern
Deleven 8.25% Colusa
Delhi 8.25% Merced
Denair 8.38% Stanislaus
Denny 8.25% Trinity
Descanso 8.75% San Diego
Desert Center 8.75% Riverside
Desert Hot Springs* 8.75% Riverside
Di Giorgio 8.25% Kern
Diablo 9.25% Contra Costa
Diamond Bar* 9.75% Los Angeles
Diamond Springs 8.25% El Dorado
Dillon Beach 9.00% Marin
Dinkey Creek 8.98% Fresno
Dinuba* 9.50% Tulare
Discovery Bay 9.25% Contra Costa
Dixon* 8.38% Solano
Dobbins 8.25% Yuba
Dogtown 9.00% Marin
Dollar Ranch 9.25% Contra Costa
Dorris* 8.25% Siskiyou
Dos Palos* 8.25% Merced
Dos Rios 8.25% Mendocino
Douglas City 8.25% Trinity
Douglas Flat 8.25% Calaveras
Downey* 9.75% Los Angeles
Downieville 8.25% Sierra
Doyle 8.25% Lassen
Drytown 8.75% Amador
Duarte* 9.75% Los Angeles
Dublin* 9.75% Alameda
Ducor 8.75% Tulare
Dulzura 8.75% San Diego
Duncans Mills 9.00% Sonoma
Dunlap 8.98% Fresno
Dunnigan 8.25% Yolo
Dunsmuir* 8.25% Siskiyou
Durham 8.25% Butte
Dutch Flat 8.25% Placer
Eagle Mountain 8.75% Riverside
Eagle Rock (Los Angeles*) 9.75% Los Angeles
Eagleville 8.25% Modoc
Earlimart 8.75% Tulare
Earp 8.75% San Bernardino
East Highlands (Highland*) 8.75% San Bernardino
East Irvine (Irvine*) 8.75% Orange
East Los Angeles 9.75% Los Angeles
East Lynwood (Lynwood*) 9.75% Los Angeles
East Nicolaus 8.25% Sutter
East Palo Alto* 9.25% San Mateo
East Porterville 8.75% Tulare
East Rancho Dominguez 9.75% Los Angeles
East San Pedro (Los Angeles*) 9.75% Los Angeles
Eastgate 9.75% Los Angeles
Easton 8.98% Fresno
Eastside 8.75% San Bernardino
Echo Lake 8.25% El Dorado
Echo Park (Los Angeles*) 9.75% Los Angeles
Edgemont (Moreno Valley*) 8.75% Riverside
Edgewood 8.25% Siskiyou
Edison 8.25% Kern
Edwards 8.25% Kern
Edwards A.F.B. 8.25% Kern
El Cajon* 9.75% San Diego
El Centro* 8.75% Imperial
El Cerrito* 9.75% Contra Costa
El Dorado 8.25% El Dorado
El Dorado Hills 8.25% El Dorado
El Granada 9.25% San Mateo
El Macero 8.25% Yolo
El Modena 8.75% Orange
El Monte* 10.25% Los Angeles
El Nido 8.25% Merced
El Portal 8.75% Mariposa
El Segundo* 9.75% Los Angeles
El Sobrante 9.25% Contra Costa
El Toro (Lake Forest*) 8.75% Orange
El Toro M.C.A.S. 8.75% Orange
El Verano 9.00% Sonoma
El Viejo 8.38% Stanislaus
Eldridge 9.00% Sonoma
Elizabeth Lake 9.75% Los Angeles
Elk 8.25% Mendocino
Elk Creek 8.25% Glenn
Elk Grove* 8.75% Sacramento
Elmira 8.38% Solano
Elmwood 9.75% Alameda
Elverta 8.75% Sacramento
Emerald Hills (Redwood City*) 9.25%  
Emeryville* 9.75% Alameda
Emigrant Gap 8.25% Placer
Empire 8.38% Stanislaus
Encinitas* 8.75% San Diego
Encino (Los Angeles*) 9.75% Los Angeles
Enterprise 8.25% Shasta
Escalon* 8.75% San Joaquin
Escondido* 8.75% San Diego
Esparto 8.25% Yolo
Essex 8.75% San Bernardino
Etiwanda (Rancho Cucamonga*) 8.75% San Bernardino
Etna* 8.25% Siskiyou
Ettersburg 8.25% Humboldt
Eureka* 8.50% Humboldt
Exeter* 8.75% Tulare
Fair Oaks 8.75% Sacramento
Fairfax* 9.00% Marin
Fairfield* 8.38% Solano
Fairmount 9.25% Contra Costa
Fall River Mills 8.25% Shasta
Fallbrook 8.75% San Diego
Fallbrook Junction 8.75% San Diego
Fallen Leaf 8.25% El Dorado
Fallon 9.00% Marin
Fancher 8.98% Fresno
Farmersville* 9.25% Tulare
Farmington 8.75% San Joaquin
Fawnskin 8.75% San Bernardino
Feather Falls 8.25% Butte
Fellows 8.25% Kern
Felton 9.00% Santa Cruz
Friendly Valley (Santa Clarita*) 9.75% Los Angeles
Frontera 8.75% Riverside
Fullerton* 8.75% Orange
Fulton 9.00% Sonoma
Galt* 9.25% Sacramento
Garberville 8.25% Humboldt
Garden Grove* 8.75% Orange
Garden Valley 8.25% El Dorado
Gardena* 9.75% Los Angeles
Garey 8.75% Santa Barbara
Garnet 8.75% Riverside
Gasquet 8.25% Del Norte
Gaviota 8.75% Santa Barbara
Gazelle 8.25% Siskiyou
George A.F.B. 8.75% San Bernardino
Georgetown 8.25% El Dorado
Gerber 8.25% Tehama
Geyserville 9.00% Sonoma
Giant Forest 8.75% Tulare
Gillman Hot Springs 8.75% Riverside
Gilroy* 9.25% Santa Clara
Glassell Park (Los Angeles*) 9.75% Los Angeles
Glen Avon 8.75% Riverside
Glen Ellen 9.00% Sonoma
Glenburn 8.25% Shasta
Glencoe 8.25% Calaveras
Glendale* 9.75% Los Angeles
Glendora* 9.75% Los Angeles
Glenhaven 8.25% Lake
Glenn 8.25% Glenn
Glennville 8.25% Kern
Gold River (Rancho Cordova*) 8.75% Sacramento
Gold Run 8.25% Placer
Golden Hills 8.25% Kern
Goleta* 8.75% Santa Barbara
Gonzales* 8.25% Monterey
Goodyears Bar 8.25% Sierra
Gorman 9.75% Los Angeles
Goshen 8.75% Tulare
Government Island 9.75% Alameda
Graeagle 8.25% Plumas
Granada Hills (Los Angeles*) 9.75% Los Angeles
Grand Terrace* 8.75% San Bernardino
Granite Bay 8.25% Placer
Grass Valley* 8.38% Nevada
Graton 9.00% Sonoma
Green Valley 9.75% Los Angeles
Green Valley Lake 8.75% San Bernardino
Hickman 8.38% Stanislaus
Hidden Hills* 9.75% Los Angeles
Highgrove 8.75% Riverside
Highland Park (Los Angeles*) 9.75% Los Angeles
Highland* 8.75% San Bernardino
Highway City (Fresno*) 8.98% Fresno
Hillcrest (San Diego*) 8.75% San Diego
Hillsborough* 9.25% San Mateo
Hillsdale (San Mateo*) 9.50% San Mateo
Hilmar 8.25% Merced
Hilt 8.25% Siskiyou
Hinkley 8.75% San Bernardino
Hobergs 8.25% Lake
Hollister* 9.25% San Benito
Hollywood (Los Angeles*) 9.75% Los Angeles
Holmes 8.25% Humboldt
Holt 8.75% San Joaquin
Holtville* 8.75% Imperial
Holy City 9.25% Santa Clara
Homeland 8.75% Riverside
Homestead 8.25% Kern
Homestead 8.75% Riverside
Homewood 8.25% Placer
Honby 9.75% Los Angeles
Honeydew 8.25% Humboldt
Hood 8.75% Sacramento
Hoopa 8.25% Humboldt
Hope Valley (Forest Camp) 8.25% Alpine
Hopland 8.25% Mendocino
Hornbrook 8.25% Siskiyou
Hornitos 8.75% Mariposa
Horse Creek 8.25% Siskiyou
Horse Lake 8.25% Lassen
Hughson* 8.38% Stanislaus
Hume 8.98% Fresno
Huntington 8.75% Orange
Huntington Beach* 8.75% Orange
Huntington Lake 8.98% Fresno
Huntington Park* 9.75% Los Angeles
Huron* 8.98% Fresno
Hyampom 8.25% Trinity
Hyde Park (Los Angeles*) 9.75% Los Angeles
Hydesville 8.25% Humboldt
Idria 8.25% San Benito
Idyllwild 8.75% Riverside
Ignacio (Novato*) 9.00% Marin
Igo 8.25% Shasta
Kettleman City 8.25% Kings
Keyes 8.38% Stanislaus
King City* 8.25% Monterey
Kings Beach 8.25% Placer
Kings Canyon National Park 8.75% Tulare
Kings Naval Hospital (Oakland*) 9.75% Alameda
Kingsburg* 8.98% Fresno
Kinyon 8.25% Siskiyou
Kirkwood 8.25% Alpine
Kit Carson 8.75% Amador
Klamath 8.25% Del Norte
Klamath River 8.25% Siskiyou
Kneeland 8.25% Humboldt
Knights Ferry 8.38% Stanislaus
Knights Landing 8.25% Yolo
Knightsen 9.25% Contra Costa
Korbel 8.25% Humboldt
Korbel 9.00% Sonoma
Kyburz 8.25% El Dorado
L.A. Airport (Los Angeles*) 9.75% Los Angeles
La Canada- Flintridge* 9.75% Los Angeles
La Crescenta 9.75% Los Angeles
La Cresta Village 8.25% Kern
La Grange 8.38% Stanislaus
La Habra Heights* 9.75% Los Angeles
La Habra* 9.25% Orange
La Honda 9.25% San Mateo
La Jolla (San Diego*) 8.75% San Diego
La Mesa* 9.50% San Diego
La Mirada* 9.75% Los Angeles
La Palma* 8.75% Orange
La Porte 8.25% Plumas
La Puente* 9.75% Los Angeles
La Quinta* 8.75% Riverside
La Selva Beach 9.00% Santa Cruz
La Verne* 9.75% Los Angeles
La Vina 9.75% Los Angeles
Ladera 9.25% San Mateo
Ladera Heights 9.75% Los Angeles
Ladera Ranch 8.75% Orange
Lafayette* 9.25% Contra Costa
Laguna Beach* 8.75% Orange
Laguna Hills* 8.75% Orange
Laguna Niguel* 8.75% Orange
Laguna Woods* 8.75% Orange
Lagunitas 9.00% Marin
Lake Alpine 8.25% Alpine
Lake Arrowhead 8.75% San Bernardino
Lake City 8.25% Modoc
Lake City 8.38% Nevada
Lake Elsinore* 8.75% Riverside
Linda 8.25% Yuba
Linden 8.75% San Joaquin
Lindsay* 8.75% Tulare
Linnell 8.75% Tulare
Litchfield 8.25% Lassen
Little Lake 8.75% Inyo
Little Norway 8.25% El Dorado
Little Valley 8.25% Lassen
Littleriver 8.25% Mendocino
Littlerock (Also Little Rock) 9.75% Los Angeles
Live Oak* 8.25% Sutter
Livermore* 9.75% Alameda
Livingston* 8.25% Merced
Llano 9.75% Los Angeles
Loch Lomond 8.25% Lake
Locke 8.75% Sacramento
Lockeford 8.75% San Joaquin
Lockheed 9.00% Santa Cruz
Lockwood 8.25% Monterey
Lodi* 8.75% San Joaquin
Loleta 8.25% Humboldt
Loma Linda* 8.75% San Bernardino
Loma Mar 9.25% San Mateo
Loma Rica 8.25% Yuba
Lomita* 9.75% Los Angeles
Lompoc* 8.75% Santa Barbara
London 8.75% Tulare
Lone Pine 8.75% Inyo
Long Barn 8.25% Tuolumne
Long Beach* 9.75% Los Angeles
Longview 9.75% Los Angeles
Lookout 8.25% Modoc
Loomis* 8.25% Placer
Lorre Estates 9.25% Santa Clara
Los Alamitos* 8.75% Orange
Los Alamos 8.75% Santa Barbara
Los Altos Hills* 9.25% Santa Clara
Los Altos* 9.25% Santa Clara
Los Angeles* 9.75% Los Angeles
Los Banos* 8.75% Merced
Los Gatos* 9.25% Santa Clara
Los Molinos 8.25% Tehama
Los Nietos 9.75% Los Angeles
Los Olivos 8.75% Santa Barbara
Los Osos 8.25% San Luis Obispo
Los Padres 8.25% San Luis Obispo
Los Serranos (Chino Hills*) 8.75% San Bernardino
Lost Hills 8.25% Kern
Lost Lake 8.75% Riverside
Lotus 8.25% El Dorado
Mead Valley 8.75% Riverside
Meadow Valley 8.25% Plumas
Meadow Vista 8.25% Placer
Meadowbrook 8.75% Riverside
Mecca 8.75% Riverside
Meeks Bay 8.25% El Dorado
Meiners Oaks 8.25% Ventura
Mendocino 8.25% Mendocino
Mendota* 8.98% Fresno
Menifee* 8.75% Riverside
Menlo Park* 9.25% San Mateo
Mentone 8.75% San Bernardino
Merced* 8.75% Merced
Meridian 8.25% Sutter
Mettler 8.25% Kern
Meyers 8.25% El Dorado
Middletown 8.25% Lake
Midland 8.75% Riverside
Midpines 8.75% Mariposa
Midway City 8.75% Orange
Milford 8.25% Lassen
Mill Creek 8.25% Tehama
Mill Valley* 9.00% Marin
Millbrae* 9.25% San Mateo
Millville 8.25% Shasta
Milpitas* 9.25% Santa Clara
Mineral 8.25% Tehama
Mineral King 8.75% Tulare
Mint Canyon 9.75% Los Angeles
Mira Loma 8.75% Riverside
Mira Vista 9.25% Contra Costa
Miracle Hot Springs 8.25% Kern
Miramar (San Diego*) 8.75% San Diego
Miramonte 8.98% Fresno
Miranda 8.25% Humboldt
Mission Hills (Los Angeles*) 9.75% Los Angeles
Mission Viejo* 8.75% Orange
Mi-Wuk Village 8.25% Tuolumne
Moccasin 8.25% Tuolumne
Modesto* 8.38% Stanislaus
Moffett Field 9.25% Santa Clara
Mojave 8.25% Kern
Mokelumne Hill 8.25% Calaveras
Monarch Beach (Dana Point*) 8.75% Orange
Moneta 9.75% Los Angeles
Mono Hot Springs 8.98% Fresno
Mono Lake 8.25% Mono
Monolith 8.25% Kern
Monrovia* 9.75% Los Angeles
Monta Vista 9.25% Santa Clara
Naval Air Station (Coronado*) 8.75% San Diego
Naval Air Station (Lemoore*) 8.25%  
Naval Hospital (San Diego*) 8.75% San Diego
Naval Supply Center (Oakland*) 9.75% Alameda
Naval Training Center (San Diego*) 8.75% San Diego
Navarro 8.25% Mendocino
Needles* 8.75% San Bernardino
Nelson 8.25% Butte
Nevada City* 8.88% Nevada
New Almaden 9.25% Santa Clara
New Cuyama 8.75% Santa Barbara
New Idria 8.25% San Benito
Newark* 9.75% Alameda
Newberry 8.75% San Bernardino
Newberry Springs 8.75% San Bernardino
Newbury Park (Thousand Oaks*) 8.25% Ventura
Newcastle 8.25% Placer
Newhall (Santa Clarita*) 9.75% Los Angeles
Newman* 8.38% Stanislaus
Newport Beach* 8.75% Orange
Nicasio 9.00% Marin
Nice 8.25% Lake
Nicolaus 8.25% Sutter
Niland 8.75% Imperial
Nipomo 8.25% San Luis Obispo
Nipton 8.75% San Bernardino
Norco* 8.75% Riverside
Norden 8.38% Nevada
North Edwards 8.25% Kern
North Fork 8.75% Madera
North Gardena 9.75% Los Angeles
North Highlands 8.75% Sacramento
North Hills (Los Angeles*) 9.75% Los Angeles
North Hollywood (Los Angeles*) 9.75% Los Angeles
North Palm Springs 8.75% Riverside
North San Juan 8.38% Nevada
North Shore 8.75% Riverside
Northridge (Los Angeles*) 9.75% Los Angeles
Norton A.F.B. (San Bernardino*) 9.00% San Bernardino
Oxnard* 8.75% Ventura
Pacheco 9.25% Contra Costa
Pacific Grove* 9.25% Monterey
Pacific House 8.25% El Dorado
Pacific Palisades (Los Angeles*) 9.75% Los Angeles
Pacifica* 9.25% San Mateo
Pacoima (Los Angeles*) 9.75% Los Angeles
Paicines 8.25% San Benito
Pajaro 8.25% Monterey
Pala 8.75% San Diego
Palermo 8.25% Butte
Pallett 9.75% Los Angeles
Palm City 8.75% Riverside
Palm City (San Diego*) 8.75% San Diego
Palm Desert* 8.75% Riverside
Palm Springs* 8.75% Riverside
Palmdale* 9.75% Los Angeles
Palo Alto* 9.25% Santa Clara
Palo Cedro 8.25% Shasta
Palo Verde 8.75% Imperial
Palomar Mountain 8.75% San Diego
Palos Verdes Estates* 9.75% Los Angeles
Palos Verdes/Peninsula 9.75% Los Angeles
Panorama City (Los Angeles*) 9.75% Los Angeles
Paradise* 8.25% Butte
Paramount* 9.75% Los Angeles
Parker Dam 8.75% San Bernardino
Parkfield 8.25% Monterey
Parlier* 8.98% Fresno
Pasadena* 9.75% Los Angeles
Paskenta 8.25% Tehama
Paso Robles* 8.25% San Luis Obispo
Patterson* 8.38% Stanislaus
Patton 8.75% San Bernardino
Pauma Valley 8.75% San Diego
Paynes Creek 8.25% Tehama
Pearblossom 9.75% Los Angeles
Pearland 9.75% Los Angeles
Pebble Beach 8.25% Monterey
Pedley 8.75% Riverside
Peninsula Village 8.25% Plumas
Penn Valley 8.38% Nevada
Penngrove 9.00% Sonoma
Penryn 8.25% Placer
Pepperwood 8.25% Humboldt
Permanente 9.25% Santa Clara
Perris* 8.75% Riverside
Perry (Whittier*) 9.75% Los Angeles
Portola Valley* 9.25% San Mateo
Portola* 8.25% Plumas
Portuguese Bend (Rancho Palos Verdes*) 9.75% Los Angeles
Posey 8.75% Tulare
Potrero 8.75% San Diego
Potter Valley 8.25% Mendocino
Poway* 8.75% San Diego
Prather 8.98% Fresno
Presidio (San Francisco*) 9.50% San Francisco
Presidio of Monterey    
Priest Valley 8.25% Monterey
Princeton 8.25% Colusa
Proberta 8.25% Tehama
Project City 8.25% Shasta
Prunedale 8.25% Monterey
Pt. Dume 9.75% Los Angeles
Pulga 8.25% Butte
Pumpkin Center 8.25% Kern
Quail Valley 8.75% Riverside
Quartz Hill 9.75% Los Angeles
Quincy 8.25% Plumas
Rackerby 8.25% Yuba
Rail Road Flat 8.25% Calaveras
Rainbow 8.75% San Diego
Raisin City 8.98% Fresno
Ramona 8.75% San Diego
Ranchita 8.75% San Diego
Rancho Bernardo (San Diego*) 8.75% San Diego
Rancho California 8.75% Riverside
Rancho Cordova* 8.75% Sacramento
Rancho Cucamonga* 8.75% San Bernardino
Rancho Dominguez 9.75% Los Angeles
Rancho Mirage* 8.75% Riverside
Rancho Murieta 8.75% Sacramento
Rancho Palos Verdes* 9.75% Los Angeles
Rancho Park (Los Angeles*) 9.75% Los Angeles
Rancho Santa Fe 8.75% San Diego
Rancho Santa Margarita* 8.75% Orange
Randsburg 8.25% Kern
Ravendale 8.25% Lassen
Ravenna 9.75% Los Angeles
Raymond 8.75% Madera
Red Bluff* 8.25% Tehama
Red Mountain 8.75% San Bernardino
Red Top 8.75% Madera
San Clemente* 8.75% Orange
San Diego* 8.75% San Diego
San Dimas* 9.75% Los Angeles
San Fernando* 9.75% Los Angeles
San Francisco* 9.50% San Francisco
San Gabriel* 9.75% Los Angeles
San Geronimo 9.00% Marin
San Gregorio 9.25% San Mateo
San Jacinto* 8.75% Riverside
San Joaquin* 8.98% Fresno
San Jose* 9.25% Santa Clara
San Juan Bautista* 9.00% San Benito
San Juan Capistrano* 8.75% Orange
San Juan Plaza (San Juan Capistrano) 8.75% Orange
San Leandro* 9.75% Alameda
San Lorenzo 9.75% Alameda
San Lucas 8.25% Monterey
San Luis Obispo* 8.75% San Luis Obispo
San Luis Rey (Oceanside*) 8.75% San Diego
San Marcos* 8.75% San Diego
Selma* 9.48% Fresno
Seminole Hot Springs 9.75% Los Angeles
Sepulveda (Los Angeles*) 9.75% Los Angeles
Sequoia National Park 8.75% Tulare
Shafter* 8.25% Kern
Shandon 8.25% San Luis Obispo
Sharpe Army Depot 8.75% San Joaquin
Shasta 8.25% Shasta
Shasta Lake* 8.25% Shasta
Shaver Lake 8.98% Fresno
Sheepranch 8.25% Calaveras
Shell Beach (Pismo Beach*) 8.75% San Luis Obispo
Sheridan 8.25% Placer
Sherman Island 8.75% Sacramento
Sherman Oaks (Los Angeles*) 9.75% Los Angeles
Sherwin Plaza 8.25% Mono
Shingle Springs 8.25% El Dorado
Shingletown 8.25% Shasta
Shively 8.25% Humboldt
Shore Acres 9.25% Contra Costa
Shoshone 8.75% Inyo
Sierra City 8.25% Sierra
Sierra Madre* 9.75% Los Angeles
Sierraville 8.25% Sierra
Signal Hill* 9.75% Los Angeles
Silver Lake 8.75% Amador
Silverado Canyon 8.75% Orange
Simi Valley* 8.25% Ventura
Sisquoc 8.75% Santa Barbara
Sites 8.25% Colusa
Sky Valley 8.75% Riverside
Skyforest 8.75% San Bernardino
Sleepy Valley 9.75% Los Angeles
Sloat 8.25% Plumas
Sloughhouse 8.75% Sacramento
Smartsville 8.25% Yuba
Smith River 8.25% Del Norte
Smithflat 8.25% El Dorado
Smoke Tree (Palm Springs*) 8.75% San Bernardino
Snelling 8.25% Merced
Soda Springs 8.38% Nevada
Solana Beach* 8.75% San Diego
Soledad* 8.25% Monterey
Solemint 9.75% Los Angeles
Solvang* 8.75% Santa Barbara
Somerset 8.25% El Dorado
Somes Bar 8.25% Siskiyou
Somis 8.25% Ventura
Sun Valley (Los Angeles*) 9.75% Los Angeles
Sunland (Los Angeles*) 9.75% Los Angeles
Sunnymead (Moreno Valley*) 8.75% Riverside
Sunnyside 8.75% San Diego
Sunnyvale* 9.25% Santa Clara
Sunol 9.75% Alameda
Sunset Beach 8.75% Orange
Sunset Whitney Ranch 8.25% Placer
Surfside (Seal Beach*) 8.75% Orange
Susanville* 8.25% Lassen
Sutter 8.25% Sutter
Sutter Creek* 8.75% Amador
Swall Meadows (Bishop*) 8.75% Inyo
Sylmar (Los Angeles*) 9.75% Los Angeles
Taft* 8.25% Kern
Tagus Ranch 8.75% Tulare
Tahoe City 8.25% Placer
Tahoe Paradise 8.25% El Dorado
Tahoe Valley 8.25% El Dorado
Tahoe Vista 8.25% Placer
Tahoma 8.25% Placer
Talmage 8.25% Mendocino
Tamal (San Quentin) 9.00% Marin
Tarzana (Los Angeles*) 9.75% Los Angeles
Taylorsville 8.25% Plumas
Tecate 8.75% San Diego
Tecopa 8.75% Inyo
Tehachapi* 8.25% Kern
Tehama* 8.25% Tehama
Temecula* 8.75% Riverside
Temple City* 9.75% Los Angeles
Templeton 8.25% San Luis Obispo
Terminal Island (Los Angeles*) 9.75% Los Angeles
Termo 8.25% Lassen
Terra Bella 8.75% Tulare
Thermal 8.75% Riverside
Thornton 8.75% San Joaquin
Thousand Oaks* 8.25% Ventura
Thousand Palms 8.75% Riverside
Three Rivers 8.75% Tulare
Tiburon* 9.00% Marin
Tierra Del Sol 8.75% San Diego
Tierrasanta (San Diego*) 8.75% San Diego
Tipton 8.75% Tulare
Tollhouse 8.98% Fresno
Valencia (Santa Clarita*) 9.75% Los Angeles
Valinda 9.75% Los Angeles
Vallecito 8.25% Calaveras
Vallejo* 8.38% Solano
Valley Center 8.75% San Diego
Valley Fair 9.25% Santa Clara
Valley Ford 9.00% Sonoma
Valley Home 8.38% Stanislaus
Valley Springs 8.25% Calaveras
Valley Village 9.75% Los Angeles
Valyermo 9.75% Los Angeles
Van Nuys (Los Angeles*) 9.75% Los Angeles
Vandenberg A.F.B 8.75% Santa Barbara
Vasquez Rocks 9.75% Los Angeles
Venice (Los Angeles*) 9.75% Los Angeles
Ventucopa 8.75% Santa Barbara
Ventura* 8.25% Ventura
Verdugo City (Glendale*) 9.75% Los Angeles
Vernalis 8.75% San Joaquin
Vernon* 9.75% Los Angeles
Veteran's Hospital (Los Angeles*) 9.75% Los Angeles
Victor 8.75% San Joaquin
Victorville* 8.75% San Bernardino
Vidal 8.75% San Bernardino
View Park 9.75% Los Angeles
Villa Grande 9.00% Sonoma
Villa Park* 8.75% Orange
Vina 8.25% Tehama
Vincent 9.75% Los Angeles
Vineburg 9.00% Sonoma
Vinton 8.25% Plumas
Virgilia 8.25% Plumas
Visalia* 9.00% Tulare
Vista Park 8.25% Kern
Vista* 9.25% San Diego
Volcano 8.75% Amador
Volta 8.25% Merced
Wallace 8.25% Calaveras
Walnut Creek* 9.25% Contra Costa
Walnut Grove 8.75% Sacramento
Walnut Park 9.75% Los Angeles
Walnut* 9.75% Los Angeles
Warm Springs (Fremont*) 9.75% Alameda
Warner Springs 8.75% San Diego
Wasco* 8.25% Kern
Waterford* 8.38% Stanislaus
Watsonville* 9.25% Santa Cruz
Willows* 8.25% Glenn
Wilmington (Los Angeles*) 9.75% Los Angeles
Wilseyville 8.25% Calaveras
Wilsona Gardens 9.75% Los Angeles
Wilton 8.75% Sacramento
Winchester 8.75% Riverside
Windsor Hills 9.75% Los Angeles
Windsor* 9.00% Sonoma
Winnetka (Los Angeles*) 9.75% Los Angeles
Winterhaven 8.75% Imperial
Winters* 8.25% Yolo
Winton 8.25% Merced
Wishon 8.75% Madera
Witter Springs 8.25% Lake
Wofford Heights 8.25% Kern
Woodacre 9.00% Marin
Woodbridge 8.75% San Joaquin
Woodfords 8.25% Alpine
Woodlake* 8.75% Tulare
Woodland Hills (Los Angeles*) 9.75% Los Angeles
Woodland* 8.75% Yolo
Woodleaf 8.25% Yuba
Woodside* 9.25% San Mateo
Woodville 8.75% Tulare
Woody 8.25% Kern
Wrightwood 8.75% San Bernardino
Yankee Hill 8.25% Butte
Yermo 8.75% San Bernardino
Yettem 8.75% Tulare
Yolo 8.25% Yolo
Yorba Linda* 8.75% Orange
Yorkville 8.25% Mendocino
Yosemite Lodge 8.75% Mariposa
Yosemite National Park 8.75% Mariposa
Yountville* 8.75% Napa
Yreka* 8.25% Siskiyou
Yuba City* 8.25% Sutter
Yucaipa* 8.75% San Bernardino
Yucca Valley* 8.75% San Bernardino
Zamora 8.25% Yolo
Zenia 8.25% Trinity
Apple Valley* 8.75% San Bernardino
Applegate 8.25% Placer
Aptos 9.00% Santa Cruz
Arbuckle 8.25% Colusa
Arcadia* 9.75% Los Angeles
Arcata* 9.00% Humboldt
Argus 8.75% San Bernardino
Arleta (Los Angeles*) 9.75% Los Angeles
Arlington (Riverside*) 8.75% Riverside
Armona 8.25% Kings
Army Terminal 9.75% Alameda
Arnold 8.25% Calaveras
Aromas 8.25% Monterey
Arrowbear Lake 8.75% San Bernardino
Arrowhead Highlands 8.75% San Bernardino
Arroyo Grande* 8.75% San Luis Obispo
Artesia* 9.75% Los Angeles
Artois 8.25% Glenn
Arvin* 9.25% Kern
Ashland 9.75% Alameda
Asti 9.00% Sonoma
Atascadero* 8.25% San Luis Obispo
Athens 9.75% Los Angeles
Atherton* 9.25% San Mateo
Atwater* 8.25% Merced
Atwood 8.75% Orange
Auberry 8.98% Fresno
Auburn* 8.25% Placer
Avalon* 10.25% Los Angeles
Avenal* 8.25% Kings
Avery 8.25% Calaveras
Avila Beach 8.25% San Luis Obispo
Azusa* 9.75% Los Angeles
Badger 8.75% Tulare
Bailey 9.75% Los Angeles
Baker 8.75% San Bernardino
Bakersfield* 8.25% Kern
Balboa (Newport Beach*) 8.75% Orange
Balboa Island (Newport Beach*) 8.75% Orange
Balboa Park (San Diego*) 8.75% San Diego
Baldwin Park* 9.75% Los Angeles
Ballard 8.75% Santa Barbara
Ballico 8.25% Merced
Ballroad 8.75% Orange
Bangor 8.25% Butte
Banning* 8.75% Riverside
Banta 8.75% San Joaquin
Bard 8.75% Imperial
Barrington 9.75% Los Angeles
Fenner 8.75% San Bernardino
Fernbridge (Fortuna*) 8.25% Humboldt
Ferndale* 8.25% Humboldt
Fiddletown 8.75% Amador
Fields Landing 8.25% Humboldt
Fig Garden Village (Fresno*) 8.98% Fresno
Fillmore* 8.25% Ventura
Finley 8.25% Lake
Firebaugh* 8.98% Fresno
Fish Camp 8.75% Mariposa
Five Points 8.98% Fresno
Flinn Springs 8.75% San Diego
Flintridge (LaCanada/ Flintridge*) 9.75% Los Angeles
Florence 9.75% Los Angeles
Floriston 8.38% Nevada
Flournoy 8.25% Tehama
Folsom* 8.75% Sacramento
Fontana* 8.75% San Bernardino
Foothill Ranch 8.75% Orange
Forbestown 8.25% Butte
Forest Falls 8.75% San Bernardino
Forest Glen 8.25% Trinity
Forest Knolls 9.00% Marin
Forest Park 9.75% Los Angeles
Forest Ranch 8.25% Butte
Foresthill 8.25% Placer
Forestville 9.00% Sonoma
Forks of Salmon 8.25% Siskiyou
Fort Bidwell 8.25% Modoc
Fort Bragg* 8.75% Mendocino
Fort Dick 8.25% Del Norte
Fort Irwin 8.75% San Bernardino
Fort Jones* 8.25% Siskiyou
Fort Ord (Seaside*) 8.25% Monterey
Fort Seward 8.25% Humboldt
Fortuna* 8.25% Humboldt
Foster City* 9.25% San Mateo
Fountain Valley* 8.75% Orange
Fowler* 8.98% Fresno
Frazier Park 8.25% Kern
Freedom 9.00% Santa Cruz
Freeport 8.75% Sacramento
Freestone 9.00% Sonoma
Fremont* 9.75% Alameda
French Camp 8.75% San Joaquin
French Gulch 8.25% Shasta
Freshwater 8.25% Humboldt
Fresno* 8.98% Fresno
Friant 8.98% Fresno
Greenacres 8.25% Kern
Greenbrae (Larkspur*) 9.00% Marin
Greenfield* 8.25% Monterey
Greenview 8.25% Siskiyou
Greenville 8.25% Plumas
Greenwood 8.25% El Dorado
Grenada 8.25% Siskiyou
Gridley* 8.25% Butte
Grimes 8.25% Colusa
Grizzly Flats 8.25% El Dorado
Groveland 8.25% Tuolumne
Grover Beach* 8.75% San Luis Obispo
Guadalupe* 8.75% Santa Barbara
Gualala 8.25% Mendocino
Guasti (Ontario*) 8.75% San Bernardino
Guatay 8.75% San Diego
Guerneville 9.00% Sonoma
Guinda 8.25% Yolo
Gustine* 8.75% Merced
Hacienda Heights 9.75% Los Angeles
Halcyon 8.25% San Luis Obispo
Half Moon Bay* 9.25% San Mateo
Hamilton A.F.B. (Novato*) 9.00% Marin
Hamilton City 8.25% Glenn
Hanford* 8.25% Kings
Happy Camp 8.25% Siskiyou
Harbor City (Los Angeles*) 9.75% Los Angeles
Harmony 8.25% San Luis Obispo
Harris 8.25% Humboldt
Hat Creek 8.25% Shasta
Hathaway Pines 8.25% Calaveras
Havasu Lake 8.75% San Bernardino
Hawaiian Gardens* 9.75% Los Angeles
Hawthorne* 9.75% Los Angeles
Hayfork 8.25% Trinity
Hayward* 9.75% Alameda
Hazard 9.75% Los Angeles
Healdsburg* 9.00% Sonoma
Heber 8.75% Imperial
Helena 8.25% Trinity
Helendale 8.75% San Bernardino
Helm 8.98% Fresno
Hemet* 8.75% Riverside
Herald 8.75% Sacramento
Hercules* 9.25% Contra Costa
Herlong 8.25% Lassen
Hermosa Beach* 9.75% Los Angeles
Herndon 8.98% Fresno
Hesperia* 8.75% San Bernardino
Heyer 9.75% Alameda
Imola (Napa*) 8.75% Napa
Imperial Beach* 8.75% San Diego
Imperial* 8.75% Imperial
Independence 8.75% Inyo
Indian Wells* 8.75% Riverside
Indio* 8.75% Riverside
Industry* 9.75% Los Angeles
Inglewood* 10.25% Los Angeles
Inverness 9.00% Marin
Inyo 8.75% Inyo
Inyokern 8.25% Kern
Ione* 8.75% Amador
Iowa Hill 8.25% Placer
Irvine* 8.75% Orange
Irwindale* 9.75% Los Angeles
Isla Vista 8.75% Santa Barbara
Island Mountain 8.25% Trinity
Isleton* 8.75% Sacramento
Ivanhoe 8.75% Tulare
Ivanpah 8.75% San Bernardino
Jackson* 8.75% Amador
Jacumba 8.75% San Diego
Jamacha 8.75% San Diego
Jamestown 8.25% Tuolumne
Jamul 8.75% San Diego
Janesville 8.25% Lassen
Jenner 9.00% Sonoma
Johannesburg 8.25% Kern
Johnsondale 8.75% Tulare
Johnstonville 8.25% Lassen
Johnstown 8.75% San Diego
Jolon 8.25% Monterey
Joshua Tree 8.75% San Bernardino
Julian 8.75% San Diego
Junction City 8.25% Trinity
June Lake 8.25% Mono
Juniper 8.25% Lassen
Kagel Canyon 9.75% Los Angeles
Kaweah 8.75% Tulare
Keddie 8.25% Plumas
Keeler 8.75% Inyo
Keene 8.25% Kern
Kelsey 8.25% El Dorado
Kelseyville 8.25% Lake
Kelso 8.75% San Bernardino
Kensington 9.25% Contra Costa
Kentfield 9.00% Marin
Kenwood 9.00% Sonoma
Kerman* 8.98% Fresno
Kernville 8.25% Kern
Keswick 8.25% Shasta
Lake Forest* 8.75% Orange
Lake Hughes 9.75% Los Angeles
Lake Isabella 8.25% Kern
Lake Los Angeles 9.75% Los Angeles
Lake Mary 8.25% Mono
Lake San Marcos 8.75% San Diego
Lake Shastina 8.25% Siskiyou
Lake Sherwood 8.25% Ventura
Lakehead 8.25% Shasta
Lakeport* 8.75% Lake
Lakeshore 8.98% Fresno
Lakeside 8.75% San Diego
Lakeview 8.75% Riverside
Lakeview Terrace (Los Angeles*) 9.75% Los Angeles
Lakewood* 9.75% Los Angeles
Lamont 8.25% Kern
Lancaster* 9.75% Los Angeles
Landers 8.75% San Bernardino
Landscape 9.75% Alameda
Lang 9.75% Los Angeles
Larkfield 9.00% Sonoma
Larkspur* 9.00% Marin
Larwin Plaza 8.38% Solano
Lathrop* 8.75% San Joaquin
Laton 8.98% Fresno
Lawndale* 9.75% Los Angeles
Laws 8.75% Inyo
Laytonville 8.25% Mendocino
Le Grand (Also Legrand) 8.25% Merced
Lebec 8.25% Kern
Lee Vining 8.25% Mono
Leggett 8.25% Mendocino
Leisure World 8.75% Orange
Leisure World (Seal Beach*) 8.75% Orange
Lemon Grove* 8.75% San Diego
Lemoncove 8.75% Tulare
Lemoore* 8.25% Kings
Lennox 9.75% Los Angeles
Lenwood 8.75% San Bernardino
Leona Valley 9.75% Los Angeles
Leucadia (Encinitas*) 8.75% San Diego
Lewiston 8.25% Trinity
Liberty Farms 8.38% Solano
Likely 8.25% Modoc
Lincoln Acres 8.75% San Diego
Lincoln Heights (Los Angeles*) 9.75% Los Angeles
Lincoln Village 8.75% San Joaquin
Lincoln* 8.25% Placer
Lower Lake 8.25% Lake
Loyalton* 8.25% Sierra
Lucerne 8.25% Lake
Lucerne Valley 8.75% San Bernardino
Lucia 8.25% Monterey
Ludlow 8.75% San Bernardino
Lugo 9.75% Los Angeles
Lynwood* 9.75% Los Angeles
Lytle Creek 8.75% San Bernardino
Macdoel 8.25% Siskiyou
Maclay 9.75% Los Angeles
Mad River 8.25% Trinity
Madeline 8.25% Lassen
Madera* 8.75% Madera
Madison 8.25% Yolo
Magalia 8.25% Butte
Malaga 8.98% Fresno
Malibu* 9.75% Los Angeles
Mammoth Lakes* 8.75% Mono
Manhattan Beach* 9.75% Los Angeles
Manteca* 9.25% San Joaquin
Manton 8.25% Tehama
Manzanita Lake 8.25% Shasta
Mar Vista 9.75% Los Angeles
Marcelina 9.75% Los Angeles
March A.F.B. 8.75% Riverside
Mare Island (Vallejo*) 8.38% Solano
Maricopa* 8.25% Kern
Marin City 9.00% Marin
Marina Del Rey 9.75% Los Angeles
Marina* 8.25% Monterey
Marine Corps (Twentynine Palms*) 8.75% San Bernardino
Mariner 8.75% Orange
Mariposa 8.75% Mariposa
Markleeville 8.25% Alpine
Marsh Manor 9.25% San Mateo
Marshall 9.00% Marin
Martell 8.75% Amador
Martinez* 9.25% Contra Costa
Marysville* 8.25% Yuba
Mather 8.25% Tuolumne
Mather 8.75% Sacramento
Maxwell 8.25% Colusa
Maywood* 9.75% Los Angeles
McArthur 8.25% Shasta
McClellan 8.75% Sacramento
McCloud 8.25% Siskiyou
McFarland* 8.25% Kern
McKinleyville 8.25% Humboldt
McKittrick 8.25% Kern
Montague* 8.25% Siskiyou
Montalvo (Ventura*) 8.25% Ventura
Montara 9.25% San Mateo
Montclair* 9.00% San Bernardino
Monte Rio 9.00% Sonoma
Monte Sereno* 9.25% Santa Clara
Montebello* 9.75% Los Angeles
Montecito 8.75% Santa Barbara
Monterey Bay Academy 9.00% Santa Cruz
Monterey Park* 9.75% Los Angeles
Monterey* 8.25% Monterey
Montgomery Creek 8.25% Shasta
Montrose 9.75% Los Angeles
Mooney 8.75% Tulare
Moonridge 8.75% San Bernardino
Moorpark* 8.25% Ventura
Moraga* 9.25% Contra Costa
Moreno Valley* 8.75% Riverside
Morgan Hill* 9.25% Santa Clara
Morongo Valley 8.75% San Bernardino
Morro Bay* 8.75% San Luis Obispo
Morro Plaza 8.25% San Luis Obispo
Moss Beach 9.25% San Mateo
Moss Landing 8.25% Monterey
Mount Hamilton 9.25% Santa Clara
Mount Hebron 8.25% Siskiyou
Mount Hermon 9.00% Santa Cruz
Mount Laguna 8.75% San Diego
Mount Shasta* 8.25% Siskiyou
Mount Wilson 9.75% Los Angeles
Mountain Center 8.75% Riverside
Mountain Mesa 8.25% Kern
Mountain Pass 8.75% San Bernardino
Mountain Ranch 8.25% Calaveras
Mountain View* 9.25% Santa Clara
Mt. Aukum 8.25% El Dorado
Mt. Baldy 8.75% San Bernardino
Murphys 8.25% Calaveras
Murrieta* 8.75% Riverside
Muscoy 8.75% San Bernardino
Myers Flat 8.25% Humboldt
Napa* 8.75% Napa
Naples 9.75% Los Angeles
Nashville 8.25% El Dorado
National City* 9.75% San Diego
Naval (Port Hueneme*) 8.75% Ventura
Naval (San Diego*) 8.75% San Diego
Naval Air Station (Alameda*) 9.75% Alameda
Novato* 9.00% Marin
Nubieber 8.25% Lassen
Nuevo 8.75% Riverside
Nyeland Acres 8.25% Ventura
Oak Park 8.25% Ventura
Oak Run 8.25% Shasta
Oak View 8.25% Ventura
Oakdale* 8.38% Stanislaus
Oakhurst 8.75% Madera
Oakland* 9.75% Alameda
Oakley* 9.25% Contra Costa
Oakville 8.75% Napa
Oasis 8.75% Riverside
Oban 9.75% Los Angeles
O'Brien 8.25% Shasta
Occidental 9.00% Sonoma
Oceano 8.25% San Luis Obispo
Oceanside* 8.75% San Diego
Ocotillo 8.75% Imperial
Ocotillo Wells 8.75% San Diego
Oildale 8.25% Kern
Ojai* 8.25% Ventura
Olancha 8.75% Inyo
Old Station 8.25% Shasta
Olema 9.00% Marin
Olinda 8.25% Shasta
Olive View (Los Angeles*) 9.75% Los Angeles
Olivehurst 8.25% Yuba
Olivenhain (Encinitas*) 8.75% San Diego
Olympic Valley 8.25% Placer
Omo Ranch 8.25% El Dorado
O'Neals 8.75% Madera
Ono 8.25% Shasta
Ontario* 8.75% San Bernardino
Onyx 8.25% Kern
Opal Cliffs 9.00% Santa Cruz
Orange Cove* 8.98% Fresno
Orange* 8.75% Orange
Orangevale 8.75% Sacramento
Orcutt 8.75% Santa Barbara
Ordbend 8.25% Glenn
Oregon House 8.25% Yuba
Orick 8.25% Humboldt
Orinda* 9.25% Contra Costa
Orland* 8.25% Glenn
Orleans 8.25% Humboldt
Oro Grande 8.75% San Bernardino
Orosi 8.75% Tulare
Oroville* 8.25% Butte
Otay (Chula Vista*) 8.75% San Diego
Pescadero 9.25% San Mateo
Petaluma* 9.00% Sonoma
Petrolia 8.25% Humboldt
Phelan 8.75% San Bernardino
Phillipsville 8.25% Humboldt
Philo 8.25% Mendocino
Pico Rivera* 10.75% Los Angeles
Piedmont* 9.75% Alameda
Piedra 8.98% Fresno
Piercy 8.25% Mendocino
Pilot Hill 8.25% El Dorado
Pine Grove 8.75% Amador
Pine Valley 8.75% San Diego
Pinecrest 8.25% Tuolumne
Pinedale (Fresno*) 8.98% Fresno
Pinetree 9.75% Los Angeles
Pinole* 9.75% Contra Costa
Pinon Hills 8.75% San Bernardino
Pioneer 8.75% Amador
Pioneertown 8.75% San Bernardino
Piru 8.25% Ventura
Pismo Beach* 8.75% San Luis Obispo
Pittsburg* 9.25% Contra Costa
Pixley 8.75% Tulare
Placentia* 8.75% Orange
Placerville* 8.50% El Dorado
Plainview 8.75% Tulare
Planada 8.25% Merced
Plaster City 8.75% Imperial
Platina 8.25% Shasta
Playa Del Rey(Los Angeles*) 9.75% Los Angeles
Pleasant Grove 8.25% Sutter
Pleasant Hill* 9.25% Contra Costa
Pleasanton* 9.75% Alameda
Plymouth* 8.75% Amador
Point Arena* 8.75% Mendocino
Point Mugu 8.25% Ventura
Point Pittsburg (Pittsburg*) 9.25% Contra Costa
Point Reyes Station 9.00% Marin
Pollock Pines 8.25% El Dorado
Pomona* 9.75% Los Angeles
Pond 8.25% Kern
Pondosa 8.25% Siskiyou
Pope Valley 8.75% Napa
Poplar 8.75% Tulare
Port Costa 9.25% Contra Costa
Port Hueneme* 8.75% Ventura
Porter Ranch (Los Angeles*) 9.75% Los Angeles
Porterville* 9.25% Tulare
Redcrest 8.25% Humboldt
Redding* 8.25% Shasta
Redlands* 8.75% San Bernardino
Redondo Beach* 9.75% Los Angeles
Redway 8.25% Humboldt
Redwood City* 9.25% San Mateo
Redwood Estates 9.25% Santa Clara
Redwood Valley 8.25% Mendocino
Reedley* 9.48% Fresno
Refugio Beach 8.75% Santa Barbara
Represa  (Folsom Prison) 8.75% Sacramento
Requa 8.25% Del Norte
Rescue 8.25% El Dorado
Reseda (Los Angeles*) 9.75% Los Angeles
Rheem Valley (Moraga*) 9.25% Contra Costa
Rialto* 8.75% San Bernardino
Richardson Grove 8.25% Humboldt
Richardson Springs 8.25% Butte
Richfield 8.25% Tehama
Richgrove 8.75% Tulare
Richmond* 9.75% Contra Costa
Richvale 8.25% Butte
Ridgecrest* 8.25% Kern
Rimforest 8.75% San Bernardino
Rimpau (Los Angeles*) 9.75% Los Angeles
Rio Bravo (Bakersfield*) 8.25% Kern
Rio Dell* 8.25% Humboldt
Rio Linda 8.75% Sacramento
Rio Nido 9.00% Sonoma
Rio Oso 8.25% Sutter
Rio Vista* 8.38% Solano
Ripley 8.75% Riverside
Ripon* 8.75% San Joaquin
River Pines 8.75% Amador
Riverbank* 8.38% Stanislaus
Riverdale 8.98% Fresno
Riverside* 8.75% Riverside
Robbins 8.25% Sutter
Rocklin* 8.25% Placer
Rodeo 9.25% Contra Costa
Rohnert Park* 9.00% Sonoma
Rohnerville 8.25% Humboldt
Rolling Hills Estates* 9.75% Los Angeles
Rolling Hills* 9.75% Los Angeles
Romoland 8.75% Riverside
Rosamond 8.25% Kern
Rose Bowl (Pasadena*) 9.75% Los Angeles
Roseland 9.00% Sonoma
Rosemead* 9.75% Los Angeles
Roseville* 8.25% Placer
Ross* 9.00% Marin
Rossmoor 8.75% Orange
Rough and Ready 8.38% Nevada
Round Mountain 8.25% Shasta
Rowland Heights 9.75% Los Angeles
Royal Oaks 8.25% Monterey
Rubidoux 8.75% Riverside
Ruby Valley 8.25% Humboldt
Rumsey 8.25% Yolo
Running Springs 8.75% San Bernardino
Ruth 8.25% Trinity
Rutherford 8.75% Napa
Ryde 8.75% Sacramento
Sacramento* 8.75% Sacramento
Saint Helena* 8.75% Napa
Salida 8.38% Stanislaus
Salinas* 8.75% Monterey
Salton City 8.75% Imperial
Salyer 8.25% Trinity
Samoa 8.25% Humboldt
San Andreas 8.25% Calaveras
San Anselmo* 9.00% Marin
San Ardo 8.25% Monterey
San Benito 8.25% San Benito
San Bernardino* 9.00% San Bernardino
San Bruno* 9.25% San Mateo
San Carlos* 9.25% San Mateo
San Marino* 9.75% Los Angeles
San Martin 9.25% Santa Clara
San Mateo* 9.50% San Mateo
San Miguel 8.25% San Luis Obispo
San Pablo* 9.25% Contra Costa
San Pedro (Los Angeles*) 9.75% Los Angeles
San Quentin 9.00% Marin
San Rafael* 9.50% Marin
San Ramon* 9.25% Contra Costa
San Simeon 8.25% San Luis Obispo
San Tomas 9.25% Santa Clara
San Ysidro (San Diego*) 8.75% San Diego
Sand City* 8.75% Monterey
Sanger* 9.73% Fresno
Santa Ana* 8.75% Orange
Santa Barbara* 8.75% Santa Barbara
Santa Clara* 9.25% Santa Clara
Santa Clarita* 9.75% Los Angeles
Santa Cruz* 9.50% Santa Cruz
Santa Fe Springs* 9.75% Los Angeles
Santa Margarita 8.25% San Luis Obispo
Santa Maria* 8.75% Santa Barbara
Santa Monica* 9.75% Los Angeles
Santa Nella 8.25% Merced
Santa Paula* 8.25% Ventura
Santa Rita Park 8.25% Merced
Santa Rosa* 9.25% Sonoma
Santa Ynez 8.75% Santa Barbara
Santa Ysabel 8.75% San Diego
Santee* 8.75% San Diego
Saratoga* 9.25% Santa Clara
Saticoy 8.25% Ventura
Sattley 8.25% Sierra
Saugus (Santa Clarita*) 9.75% Los Angeles
Sausalito* 9.00% Marin
Sawtelle (Los Angeles*) 9.75% Los Angeles
Sawyers Bar 8.25% Siskiyou
Scotia 8.25% Humboldt
Scott Bar 8.25% Siskiyou
Scotts Valley* 9.25% Santa Cruz
Sea Ranch 9.00% Sonoma
Seabright 9.00% Santa Cruz
Seal Beach* 8.75% Orange
Seaside* 9.25% Monterey
Sebastopol* 9.25% Sonoma
Seeley 8.75% Imperial
Seiad Valley 8.25% Siskiyou
Selby 9.25% Contra Costa
Sonoma* 9.00% Sonoma
Sonora* 8.75% Tuolumne
Soquel 9.00% Santa Cruz
Soulsbyville 8.25% Tuolumne
South Dos Palos 8.25% Merced
South El Monte* 9.75% Los Angeles
South Fork 8.25% Humboldt
South Gate* 10.75% Los Angeles
South Laguna (Laguna Beach*) 8.75% Orange
South Lake Tahoe* 8.75% El Dorado
South Pasadena* 9.75% Los Angeles
South San Francisco* 9.25% San Mateo
South Shore (Alameda*) 9.75% Alameda
South Whittier 9.75% Los Angeles
Spanish Flat 8.75% Napa
Spreckels 8.25% Monterey
Spring Garden 8.25% Plumas
Spring Valley 8.75% San Diego
Springville 8.75% Tulare
Spyrock 8.25% Mendocino
Squaw Valley 8.98% Fresno
St. Helena* 8.75% Napa
Standard 8.25% Tuolumne
Standish 8.25% Lassen
Stanford 9.25% Santa Clara
Stanislaus 8.25% Tuolumne
Stanton* 8.75% Orange
Steele Park 8.75% Napa
Stevenson Ranch 9.75% Los Angeles
Stevinson 8.25% Merced
Stewarts Point 9.00% Sonoma
Stinson Beach 9.00% Marin
Stirling City 8.25% Butte
Stockton* 9.00% San Joaquin
Stonyford 8.25% Colusa
Storrie 8.25% Plumas
Stratford 8.25% Kings
Strathmore 8.75% Tulare
Strawberry 8.25% Tuolumne
Strawberry Valley 8.25% Yuba
Studio City (Los Angeles*) 9.75% Los Angeles
Sugarloaf 8.75% San Bernardino
Suisun City* 8.38% Solano
Sulphur Springs 9.75% Los Angeles
Sultana 8.75% Tulare
Summerland 8.75% Santa Barbara
Summit 8.75% San Bernardino
Summit City 8.25% Shasta
Sun City 8.75% Riverside
Toluca Lake (Los Angeles*) 9.75% Los Angeles
Tomales 9.00% Marin
Toms Place 8.25% Mono
Topanga (Los Angeles*) 9.75% Los Angeles
Topanga Park (Los Angeles*) 9.75% Los Angeles
Topaz 8.25% Mono
Torrance* 9.75% Los Angeles
Town Center 8.75% Tulare
Trabuco Canyon 8.75% Orange
Tracy* 8.75% San Joaquin
Tranquillity 8.98% Fresno
Traver 8.75% Tulare
Travis A.F.B (Fairfield*) 8.38% Solano
Tres Pinos 8.25% San Benito
Trinidad* 9.00% Humboldt
Trinity Center 8.25% Trinity
Trona 8.75% San Bernardino
Trowbridge 8.25% Sutter
Truckee* 8.88% Nevada
Tujunga (Los Angeles*) 9.75% Los Angeles
Tulare* 9.25% Tulare
Tulelake* 8.25% Siskiyou
Tuolumne 8.25% Tuolumne
Tuolumne Meadows 8.75% Mariposa
Tupman 8.25% Kern
Turlock* 8.38% Stanislaus
Tustin* 8.75% Orange
Twain 8.25% Plumas
Twain Harte 8.25% Tuolumne
Twentynine Palms* 8.75% San Bernardino
Twin Bridges 8.25% El Dorado
Twin Peaks 8.75% San Bernardino
Two Rock Coast Guard Station 9.00% Sonoma
U.S.Naval Postgrad School (Monterey*) 8.25% Monterey
Ukiah* 8.75% Mendocino
Union City* 9.75% Alameda
Universal City 9.75% Los Angeles
University 8.75% Santa Barbara
University Park (Irvine*) 8.75% Orange
Upland* 8.75% San Bernardino
Upper Lake/ Upper Lake Valley 8.25% Lake
Vacaville* 8.38% Solano
Val Verde Park 9.75% Los Angeles
Watts 9.75% Los Angeles
Waukena 8.75% Tulare
Wawona 8.75% Mariposa
Weaverville 8.25% Trinity
Weed* 8.25% Siskiyou
Weimar 8.25% Placer
Weldon 8.25% Kern
Wendel 8.25% Lassen
Weott 8.25% Humboldt
West Covina* 9.75% Los Angeles
West Hills (Los Angeles*) 9.75% Los Angeles
West Hollywood* 9.75% Los Angeles
West Los Angeles (Los Angeles*) 9.75% Los Angeles
West Pittsburg 9.25% Contra Costa
West Point 8.25% Calaveras
West Sacramento* 8.75% Yolo
Westchester (Los Angeles*) 9.75% Los Angeles
Westend 8.75% San Bernardino
Westhaven 8.25% Humboldt
Westlake (Los Angeles*) 9.75% Los Angeles
Westlake Village (Thousand Oaks*) 8.25% Ventura
Westlake Village* 9.75% Los Angeles
Westley 8.38% Stanislaus
Westminster* 8.75% Orange
Westmorland* 8.75% Imperial
Westport 8.25% Mendocino
Westside 8.38% Stanislaus
Westwood 8.25% Lassen
Westwood (Los Angeles*) 9.75% Los Angeles
Wheatland* 8.25% Yuba
Wheeler Ridge 8.25% Kern
Whiskeytown 8.25% Shasta
Whispering Pines 8.25% Lake
White Pines 8.25% Calaveras
Whitethorn 8.25% Humboldt
Whitewater 8.75% Riverside
Whitlow 8.25% Humboldt
Whitmore 8.25% Shasta
Whittier* 9.75% Los Angeles
Wildomar* 8.75% Riverside
Wildwood 8.25% Shasta
Williams* 8.75% Colusa
Willits* 8.75% Mendocino
Willow Creek 8.25% Humboldt
Willow Ranch 8.25% Modoc
Willowbrook 9.75% Los Angeles