MEETING DATE:
December 10, 2024
SUBJECT:
Title
RESOLUTION NO. 2024-9395 & 2024-9396 - AUTHORIZING THE CITY MANAGER TO EXECUTE AGREEMENTS WITH THE CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION FOR IMPLEMENTATION OF A LOCAL TRANSACTIONS AND USE TAX & RESOLUTION AUTHORIZING EXAMINATION OF SALES OR TRANSACTIONS AND USE TAX RECORDS
Body
Recommendation
Recommendation
ADOPT the following:
1. A resolution authorizing the City Manager to execute agreements with the California Department of Tax and Fee Administration (CFDTA) for the implementation, collection and administration of a local transactions and use tax.
2. A resolution authorizing the Examination of Sales or Transactions and Use Tax Records.
Body
Board or Commission Action
Not Applicable
Relevant Council Strategic Theme
Planning for the Future
Good Governance
Executive Summary
On July 9, the City council approved placing a transaction and use tax measure on the November 5, 2024 General Election ballot for City residents, known as Measure Q, which exceeded the required majority vote threshold for passage. In order to implement the tax program related to Measure Q, the City is required to contract with the California Department of Tax and Fee Administration to perform all functions related to the administration and operation of the ordinance, per California Revenue and Taxation Code section 7270. These agreements are requested for approval in Item 1.
Revenue and Tax Code section 7056 also stipulates that the City is required to authorize certain officers or employees of the City to be granted access to confidential tax records by resolution. Access is requested to be granted to the City Manager/Treasurer, Assistant City Manager (Currently Vacant), and Finance Director. Access is also requested to be provided to the City's Sales and Use Tax and Transaction and Use Tax consultant, Hinderliter de Llamas. This request for approval is requested in item 2.
These actions are required for the i...
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