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CDTFA-531-A2 (S7B) REV. 46 (4-23) Continued from page 12
Step 6. Enter your total district tax due. A11h. Page 8, enter the subtotal of column A10 on line A11h and
on A11h on page 1.
A11a. Page 1, enter the subtotal of column A10 on line A11a.
A11i. Page 9, enter the subtotal of column A10 on line A11i and
A11b. Page 2, enter the subtotal of column A10 on line A11b and on A11i on page 1.
on A11b on page 1.
A11j. Page 10, enter the subtotal of column A10 on line A11j and
A11c. Page 3, enter the subtotal of column A10 on line A11c and on A11j on page 1.
on A11c on page 1.
A11k. Page 11, enter the subtotal of column A10 on line A11k and
A11d. Page 4, enter the subtotal of column A10 on line A11d and on A11k on page 1.
on A11d on page 1.
A11l. Page 12, enter the subtotal of column A10 on line A11l and
A11e. Page 5, enter the subtotal of column A10 on line A11e and on A11l on page 1.
on A11e on page 1.
A11. Add lines A11a, A11b, A11c, A11d, A11e, A11f, A11g, A11h,
A11f. Page 6, enter the subtotal of column A10 on line A11f and A11i, A11j, A11k, and A11l. Enter this amount on line A11 and
on A11f on page 1. on line 16 of CDTFA-401-A or CDTFA-401-GS, or on line 5 on
A11g. Page 7, enter the subtotal of column A10 on line A11g and CDTFA-401-E.
on A11g on page 1.
Reporting transactions by location example:
Example: Your sales less deductions is $24,000, which represents:
• Transactions of $6,000 subject to district tax in Sacramento • Transactions of $3,000 plus a negative (-) adjustment of
County but not in the City of Galt, the City of Isleton, the City $1,000 subject to district tax in the City of Sacramento. The
of Rancho Cordova, or in the City of Sacramento. tax rate for the City of Sacramento includes district tax for
• Transactions of $2,000 plus a positive (+) adjustment of $500 Sacramento County.
subject to district tax in the City of Galt. The tax rate for the • Transactions of $2,000 subject to district tax in San Benito
City of Galt includes district tax for Sacramento County. County but not in the City of Hollister or in the City of
• Transactions of $1,000 subject to district tax in the City of San Juan Bautista.
Isleton. The tax rate for the City of Isleton includes district tax • Transactions of $4,000 subject to district tax in the City of
for Sacramento County. Hollister. The tax rate for the City of Hollister includes district
• Transactions of $2,000 subject to district tax in the City of tax for San Benito County.
Rancho Cordova. The tax rate for the City of Rancho Cordova • Transactions of $4,000 subject to district tax in the City of
includes district tax for Sacramento County. San Juan Bautista. The tax rate for the City of San Juan Bautista
includes district tax for San Benito County.
A5 A6/A7 A8 A9 A10
DISTRICT TAX AREAS ALLOCATE TO ADD ( + ) / DEDUCT ( - ) TAXABLE TAX DISTRICT TAX DUE
CORRECT DISTRICT(S) ADJUSTMENTS AMOUNT RATE Multiply A8 by A9
SACRAMENTO COUNTY 023 6,000 6,000 .005 30.00
City of Galt (Exp. 3-31-23) 206 Discontinued .01
City of Galt (Eff. 4-1-23) A55 2,000 500 2,500 .02 50.00
City of Isleton (Exp. 9-30-21) 527 Discontinued .015
City of Isleton (Exp. 3-31-22) 962 Discontinued .01
City of Isleton (Eff. 4-1-22) 985 1,000 1,000 .015 15.00
City of Rancho Cordova (Exp. 3-31-22) 418 Discontinued .01
City of Rancho Cordova (Eff. 4-1-22) 876 2,000 2,000 .015 30.00
City of Sacramento 705 3,000 -1,000 2,000 .015 30.00
SAN BENITO COUNTY 706 2,000 2,000 .01 20.00
City of Hollister 707 4,000 4,000 .02 80.00
City of San Juan Bautista 708 4,000 4,000 .0175 70.00
Fixed-price contract example:
To correctly report district tax on your return for fixed-price contracts, you must allocate the total amount of the fixed-price contract
along with any other sales for this district in column A5 (a) at the “Current District Tax Rate” and then make a negative adjustment
for the fixed-price contract amount in the same row, column A6/A7 (b). A positive adjustment will be required to properly allocate the
fixed-price contract amount in column A6/A7 (c) of the district tax that was in effect at the time the contract was entered into.
In the example below, the taxpayer has $10,000 in taxable sales to report to the City of Antioch. Of this total, $4,000 is from a fixed-
price contract entered into between January 1, 2021, and March 31, 2021.
A5 A6/A7 A8 A9 A10
DISTRICT TAX AREAS ALLOCATE TO ADD ( + ) / DEDUCT ( - ) TAXABLE TAX DISTRICT TAX DUE
CORRECT DISTRICT(S) ADJUSTMENTS AMOUNT RATE Multiply A8 by A9
CONTRA COSTA COUNTY
City of Antioch (Exp. 3-31-21) 652 Discontinued 4,000 (c) 4,000 .02 80.00
City of Antioch (Eff. 4-1-21) 817 10,000 (a) -4,000 (b) 6,000 .025 150.00
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