Laserfiche WebLink
Local (1%) Sales and Use Tax Allocation <br />DIRECT ALLOCATION (JURISDICTION) <br />•Generally, Sales Tax <br />•Retailers hold a sellers permit with <br />registered places of business (sub- <br />outlets); allocation is place of sale <br />•City receives full 1% value <br />•Examples – auto dealers, general <br />merchandise retailers, big box stores, <br />restaurants, gas stations, grocers, drug <br />stores, etc. <br />INDIRECT ALLOCATION (POOLS) <br />•Traditionally, Use Tax <br />•Allocated through countywide pools based on place of use <br />•Increased last 4 years due to growth in online sales & addition of marketplace facilitators <br />•Pool $ distributed to all jurisdictions within each county based on their pro-rata share of ‘place of sale’ revenues <br />CITY OF PLEASANTON 8 <br />Pleasanton received 6 cents for each $1 paid into Alameda Pool <br />3/19/2024