The CA Department of Tax and Fee Administration (formerly the State Board of Equalization) collects the sales and use tax from local retailers selling tangible personal property or from the users of tangible personal property purchased from retailers outside of the State of California. Sales tax is measured by gross receipts from retail sales. The use tax is measured by the sale price of tangible personal property. California cities receive 1% of the total sales tax rate collected within its jurisdiction, which is known as the Bradley-Burns Uniform Local Sales & Use Tax. The voter-approved Glendale Quality of Life and Essential Services Protection Measure increased the rate for the City by an additional 0.75% to a total 10.25%.