The Use Tax Rebate Program was developed to offer businesses a rebate of 20% on the additional Use Tax collected by the California State Board of Equalization for the City of Los Angeles. This additional Use Tax is equivalent to about 67.5% of the 1% of the Use Tax allocated to the City of Los Angeles that you paid to your vendor. Currently, the California State Board of Equalization allocates to the City only about 32.5% instead of 100% of the 1% local share of the Use Tax you paid to your vendor. These additional funds for the City will benefit public safety, parks, libraries, and a variety of other services.