Payments and Distributions for Local Jurisdictions and Districts

This section provides information on current and historical payment statements, quarterly distribution summary reports, disbursement calendar, advance payment computations, and electronic fund transfers (EFT) for local jurisdictions and districts and more.

Local Jurisdiction Statement of Tax Distribution

Current and historical statements of local and district tax distributions are available on our Local Jurisdiction Statement of Tax Distribution webpage. These statements also contain information regarding advance and cleanup payments (explained further below).

Quarterly Distribution Summary Reports

We provide a quarterly distribution summary report for you each quarter. You can find quarterly distribution summaries on the CDTFA Open Data Portal.

The quarterly distribution summary report shows the allocations (gross quarterly collections), prior distributions and advances, our administrative costs, and the net amount reported to your jurisdiction.

Please note that existing credits are excluded from these reports, so the net amount on the report may be different from your actual payment.

Jurisdiction Code Lookup

You can find a listing of jurisdiction codes needed to view specific payments on the Local Jurisdiction Statement of Tax Distribution webpage or summaries found on the CDTFA Open Data Portal on our Jurisdiction Code Lookup webpage.

Disbursement Calendar

The 2024 Disbursement Calendar provides important dates for electronic funds transfer (EFT) or warrant payments.

The Warrants for advances and cleanup payments are mailed by the State Controller’s Office or deposited by EFT to the local jurisdiction’s account on the "warrant/EFT date." Statements that contain information regarding advance or cleanup payments are available after 3:00 p.m. Pacific Standard Time (PST) on the Statement Release Date.

Advance Payment Process

While the California Department of Tax and Fee Administration (CDTFA) is required* to distribute payments at least twice a quarter, we have historically transmitted payments to local jurisdictions on a monthly basis.

Local sales and use taxes paid to us are distributed to local jurisdictions and districts in advance of quarterly returns, to avoid placing an undue burden on local government funding needs.

These advance payments are reconciled on a quarterly basis with a cleanup payment to align final payment with total quarterly collections during the months of February, May, August, and November.

Payment Schedule

We disburse local and district tax payments to all local jurisdictions three times per quarter.

• Month 1–First Advance + Current Distributions Payment
• Month 2–Second Advance + Current Distributions Payment
• Month 3–Final Balance (Cleanup) Payment

Advance Payment Computation Example:

Advance payments are calculated based on taxpayer history using the same quarter from the prior year quarter. This is intended to make the cleanup more accurate and considers seasonal taxpayer business reporting.

In addition to the base advance payment, we also distribute current distributions and adjustments as they occur. These include monthly return payments, other period return payments, audit adjustments (positive and negative), fund transfer adjustments (positive or negative), and refunds (negative). If the combined current distributions (monthly allocations) or cleanup payment results in a deficit, it will offset against the base advance until it reaches zero.

The first and second advances each represent roughly 35 percent (35%) of the total quarterly distribution, with the final balance (cleanup) payment representing the remainder 30%.

*See Revenue and Taxation Code (R&TC) section 7204.

Notifying us of Significant Business Changes(s)

To ensure that advances reflect actual activities as closely as possible, local jurisdictions should advise our Local Revenue Branch (LRB) of any changes that may significantly impact the advances.

New large retailers, warehouses, or shopping malls opening in your local jurisdiction or district may impact advances. Similarly, the closing (or relocation to another jurisdiction) of any large retailer should be brought to our attention to avoid overpayment of advances. You may contact LRB by email at jservices@CDTFA.ca.gov or by telephone at 1-916-309-5800. As a reminder, please make sure to send us secured emails.

Electronic Fund Transfer (EFT) Program for Local Jurisdictions and Districts

Local jurisdictions and districts can sign up for EFT. It is also important to keep your information up to date.

LRB is responsible for administering the Electronic Fund Transfer (EFT) program for local jurisdictions and districts.  

New EFT Payment

If you would like to change from receiving a paper warrant (check) payment to an EFT (ACH) payment, please complete CDTFA-555-LJ, EFT Authorization Agreement for Local Jurisdictions, select New EFT Payment on the form, and return the form to the address below.

Banking Information Changes

It is very important to keep the LRB informed about banking information changes. If your banking information changes, complete the CDTFA-555-LJ, EFT Authorization Agreement for Local Jurisdictions, and return to the address below:

California Department of Tax and Fee Administration

Local Revenue Branch

Attention: Warrant Desk MIC:27

PO Box 942879

Sacramento, CA 94279-0027

You may also fax your form to 1-916-324-8117 or email it to jservices@cdtfa.ca.gov.

Note: Please notify LRB of any future plans to change your account at least 60 days in advance.

Address Changes

You should inform LRB of any address changes in the event it becomes necessary to mail a paper warrant. Please contact LRB by email at jservices@cdtfa.ca.gov or by telephone at 1-916-309-5800 to make any changes.

CDTFA Administrative Charges

The California Department of Tax and Fee Administration (CDTFA) is required* to charge each local jurisdiction and district for the services we provide in administering the local jurisdiction or district’s tax ordinance.

We will determine the amount to be charged, based on the total computed cost, which includes the cost of the Sales and Use Tax program displayed on the Governor’s Budget and central department costs. We then will deduct these costs from the quarterly tax distributions.

*See Revenue and Taxation Code section 7204.3.

Computation of CDTFA’s Sales and Use Program Recovered Costs

In addition to the administrative cost as discussed in CDTFA Administrative Charges above, we are required to recover the cost of administering the local jurisdiction or district’s tax ordinance based on the legislatively-approved costing model*.

The model allocates most of the administrative costs to each entity based on revenue, except for costs associated with processing returns, which are allocated based on workload metrics. These administrative costs are allocated to each local jurisdiction based on the jurisdiction’s proportionate share of revenue. However, since the tax rate varies among districts, the administrative cost for districts is allocated based on weighted revenue.

In addition to the current year’s assessment, the administrative cost also includes a "cleanup" adjustment. The cleanup compares the amount billed in the fiscal year two years prior with the actual cost for that year. Any difference between the billed and actual amount (plus or minus) creates an adjustment to current year’s estimated charges.

To minimize cleanup adjustments, we monitor the current year assessment and may make adjustments if we find a significant change in estimated costs or revenues. We submit the adjusted assessment to the Department of Finance for concurrence then submit it to the Joint Legislative Budget Committee with a 30-day review period. Once approved, we notify the affected district(s) of the change in the assessment for the fiscal year. We deduct ongoing administrative charges from revenue received quarterly.

For additional information regarding the computation of administrative costs, please contact our Budget Branch by telephone at 1-916-309-1336.

*See Revenue and Taxation Code sections 7204.3 and 7273.