The Bradley-Burns Uniform Local Sales and Use Tax Law authorizes counties and cities to impose local sales and use taxes in conformity with the Sales and Use Tax Law.

That law provides that for the purpose of a local sales tax adopted pursuant to that law, all retail sales are consummated at the place of business of the retailer unless otherwise specified.  As of January 1, 2016, the law has been revised to prohibit a local agency from entering into any form of agreement that would result, directly or indirectly, in the payment, transfer, diversion, or rebate of Bradley-Burns local tax revenues to any person, as defined, for any purpose, if the agreement results in a reduction in the amount of Bradley-Burns local tax revenues that, in the absence of the agreement, would be received by another local agency and the retailer continues to maintain a physical presence within the territorial jurisdiction of that other local agency, with specified exceptions.

The latest law also requires any local agency to post such an agreement on its website, including any agreements entered into prior to January 1, 2016, that are still in effect. 

To review all current sales and use tax agreements with the City of Ontario, see below: 

For more information regarding each of these agreements, please contact the City of Ontario's Records Management Department at (909) 395-2009.