City of California
City Use Tax Notice
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NOTICE OF EXISTENCE OF USE TAX; USE TAX RATE;
APPLICABILITY; AND RATE MODIFICATION REQUIREMENT

as required by CCS for HCS for SS for SCS for SB Nos. 153 & 97

The City of California previously adopted and has in force a use tax. The
use tax rate for the City is currently 1.5 percent which is equal to the local
sales tax rate. The use tax applies to and impacts certain purchases from
out-of-state vendors. A use tax is the equivalent of a sales tax on purchases
made from out-of-state sellers by in-state buyers and on certain taxable
business transactions.

The use tax rate is equal to the total local sales tax rate in effect in the City.
If any local sales tax is repealed or the rate thereof is reduced or raised by
voter approval, the local use tax rate shall also be deemed to be repealed,
reduced, or raised by the same action repealing, reducing, or raising the
local sales tax.

I, Aimee Hill, City Clerk for the City of California, Missouri, do hereby
certify that the foregoing is, to the best of my knowledge and belief, correct.
Dated this 19 th day of October, 2021.

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