The City ofLoma LindaCalifornia

Use and Sales Tax Location Agreements

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 revenues. This webpage also includes economic development subsidy reports per Government Code Sections 53083 and 53083.1. Furthermore, local agencies are required to post any agreements that reduce Bradley-Burns local tax revenues on their websites, enhancing transparency and accountability.

Compliance Report for AB 2854

AB 2854 (Irwin) requires cities with sales tax sharing agreements with any type of retailer — online or brick and mortar — that result in a rebated amount of Bradley-Burns Local Sales and Use Tax to report information the following information to the CDTFA and post to their websites by April 30 of each year:

• The name of any parties to the agreement.
• The total dollar amount of rebated sales and use tax revenues received by each party on or after the execution of the agreement through and including June 30 of the fiscal year immediately preceding the date of the report.
• The total dollar amount of rebated sales and use tax revenues received by each party to the agreement during the fiscal year immediately preceding the date of the report.
• When the agreement was first executed and when it terminated or will terminate, absent any renewal.
• The percentage of a retailer’s sales and use taxes, if any, used to calculate or determine the rebated sales and use tax revenues received by each party to the agreement.

• The percentage of a retailer’s sales and use taxes, if any, used to calculate or determine the rebated sales and use tax revenues received by any other person who is not a party to the agreement. 

Sales Tax Sharing Agreement Rebates

JTS Motors, Inc & Spreen Investment Company II  

• Agreement date: November 24, 2015
• Agreement termination date: November 24, 2035

• Agreement terms: 40% incentive rebate of all new car sales

• Amount of rebated sales and use tax revenues received since the agreement date:

  • Since Inception through FY 2023/2024: $456,252.95
  • FY 2023/2024: $61,396.63

Mansfield Oil Company of Gainsville, Inc. 

• Agreement date: April 8, 2014
• Agreement termination date: April 8, 2035
• Agreement Terms: 75% rebate of Net Sales Tax

• Amount of rebated sales and use tax revenues received since the agreement date:
  • Since Inception through FY 2023/2024: $15,875,129.06
  • FY 2023/2024: $1,564,467.75

Loma Linda University Health

• Agreement date: July 1, 2020
• Agreement termination date: Renews Annually
• Agreement terms: The agreement sets a baseline of $850,000 in annual sales tax revenue from the Linda Mercantile. If the City’s share of sales tax goes over that amount in a given year, LLUH will receive a reimbursement for the prior year’s police mitigation fee, which covers the cost of 24/7 police services provided to the campus.
• Amount of rebated sales and use tax revenues received since the agreement date:

• Since Inception through FY 2023/2024: $6,392,474
• FY 2023/2024: $1,547,944

Transient Occupancy Tax Sharing Agreements

The Transient Occupancy Tax (TOT) within the City of Loma Linda is regulated by Loma Linda Municipal Code Section 3.12. For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of ten percent (10%) of the rent charged by the operator. The transient shall pay the tax to the operator of the hotel at the time the rent is paid. The City and Hotel Operators may enter into TOT sharing agreements, those agreements are available for review at the link below.