Bradley-Burns Uniform Local Sales and Use Tax Law

The Bradley-Burns Uniform Local Sales and Use Tax Law enables counties and cities to impose local sales and use taxes, establishing a framework for local taxation affecting retail sales. Under this law, all retail sales are considered consummated at the retailer's place of business unless specified otherwise.

As of January 1, 2016, local agencies cannot enter agreements that would reduce Bradley-Burns local tax revenues for another agency, ensuring fair distribution of tax and revenues. This webpage also includes economic development subsidy reports per Government Code Section 53083 and 53083.1. Furthermore, local agencies are required to post any agreement that reduce Bradley-Burns local tax revenues on their websites, enhancing, transparency and accountability.

Current Agreements

  • Home Shopping Network (HSN) Operating Covenant Agreement (PDF)
    • Total sales and use tax rebates received, from the date the agreement was signed up to June 30 of the most recent fiscal year before the report was written: $2,244,635
    • The total dollar amount of rebated sales and use tax revenues received under the agreement during the fiscal year immediately preceding the date of the report (July 1, 2023 - June 30, 2024): $277,302
  • Fontana Hyundai - Operating Covenant Agreement (PDF)
    • Total sales and use tax rebates received, from the date the agreement was signed up to June 30 of the most recent fiscal year before the report was written: $961,618
    • The total dollar amount of rebated sales and use tax revenues received under the agreement during the fiscal year immediately preceding the date of the report (July 1, 2023 - June 30, 2024): 309,701
  • Fontana Mazda - Operating Covenant Agreement (PDF)
    • Total sales and use tax rebates received, from the date the agreement was signed up to June 30 of the most recent fiscal year before the report was written: $975,012
    • The total dollar amount of rebated sales and use tax revenues received under the agreement during the fiscal year immediately preceding the date of the report (July 1, 2023 - June 30, 2024): $169,172

Economic Development Subsidy Reports