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HomeMy WebLinkAboutCC Resolution 11873 (Operate TUT; Board of Equalization)RESOLUTION NO. 11873 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN RAFAEL APPROVING AND AUTHORIZING THE MAYOR TO EXECUTE AN AGREEMENT WITH THE STATE BOARD OF EQUALIZATION FOR PREPARATION TO ADMINISTER AND TO OPERATE THE CITY'S TRANSACTIONS AND USE TAX WHEREAS, on July 18, 2005, the City Council of the City of San Rafael unanimously approved Ordinance No. 1837 which, by adding Chapter 3.19 to the San Rafael Municipal Code, established a local transactions and use tax; and WHEREAS, pursuant to section 3.19.148 of the ordinance, Chapter 3.19 became effective on December 15, 2005, ten (10) days after the City Council declared (Resolution No.11865) that the voters of the City of San Rafael had approved Chapter 3.19 by a majority of votes cast at the consolidated general municipal election held on Tuesday, November 8, 2005; and WHEREAS, the City of San Rafael's local transactions and use tax will become operative April 1, 2006 provided that the City has approved and executed agreements for the implementation of the tax with the Sate Board of Equalization; and WHEREAS, the State Board of Equalization (Board) administers and collects the transactions and use taxes for all applicable jurisdictions within the state; and WHEREAS, the Board requires that the City enter into a "Preparatory Agreement" prior to implementation of said taxes, and WHEREAS, the Board requires that the City Council authorize the agreement. NOW, THEREFORE BE IT RESOLVED by the City Council of the City of San Rafael that the City Council of the City of San Rafael approves and authorizes the Mayor to execute the "Agreement for Preparation to Administer and Operate City's Transactions and Use Tax Ordinance", a copy of which agreement is incorporated herein and attached hereto as Exhibit "A". I, Jeanne M. Leoncini, Clerk of the City of San Rafael, hereby certify that the foregoing Resolution was duly and regularly introduced and adopted at a regular meeting of the San Rafael City Council held on the 17`" day of January, 2006, by the following vote to wit: AYES: Councilmembers: Cohen, Heller, Miller, Phillips and Mayor Boro NOES: Councilmembers: None ABSENT: Councilmembers: None 4h JE M. LEONCINI, City Clerk kl µ M vas U m ia� M Sl ioe `� •� AGREEMENT FOR PREPARATION TO ADMINISTER AND OPERATE CITY'S TRANSACTIONS AND USE TAX ORDINANCE In order to prepare to administer City's transactions and use tax ordinance, Chapter 3.19 of the San Rafael Municipal Code, adopted in accordance with the provision of Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code, the City of San Rafael, hereinafter called City, and the STATE BOARD OF EQUALIZATION, hereinafter called Board, do agree as follows: 1. The Board agrees to enter into work to prepare to administer and operate a transactions and use tax in conformity with Part 1.6 of Division 2 of the Revenue and Taxation Code which has been approved by a majority of the electors of the City and whose ordinance has been adopted by the City. 2. City agrees to pay to the Board at the times and in the amounts hereinafter specified all of the Board's costs for preparatory work necessary to administer the City's transactions and use tax ordinance. The Board's costs for preparatory work include costs of developing procedures, programming for data processing, developing and adopting appropriate regulations, designing and printing forms, developing instructions for the Board's staff and for taxpayers, and other appropriate and necessary preparatory costs to administer a transactions and use tax ordinance. These costs shall include both direct and indirect costs as specified in Section 11256 of the Government Code. 3. Preparatory costs may be accounted for in a manner which conforms to the internal accounting and personnel records currently maintained by the Board. The billings for costs may be presented in summary form. Detailed records of preparatory costs will be retained for audit and verification by the City. 4. Any dispute as to the amount of preparatory costs incurred by the Board shall be referred to the State Director of Finance for resolution, and the Director's decision shall be final. 5. Preparatory costs incurred by the Board shall be billed by the Board periodically, with the final billing within a reasonable time after the operative date of the ordinance. City shall pay to the Board the amount of such costs on or before the last day of the next succeeding month following the month when the billing is received. 6. The amount to be paid by City for the Board's preparatory costs shall not exceed one hundred seventy-five thousand dollars ($175,000.00) (Revenue and Taxation Code Section 7272.) EXHIBIT A 7. Communications and notices may be sent by first class United States mail. Communications and notices to be sent to the Board shall be addressed to: STATE BOARD OF EQUALIZATION P. O. BOX 942879 SACRAMENTO, CALIFORNIA 94279-0073 ATTENTION: EXECUTIVE DIRECTOR Communications and notices to be sent to City shall be addressed to: City of San Rafael Ken Nordhoff, Interim City Manager P.O. Box 151560 San Rafael, CA 94915-1560 415-485-3070 8. The date of this agreement is the date on which it is approved by the Department of General Services. This agreement shall continue in effect until the preparatory work necessary to administer City's transactions and use tax ordinance has been completed and the Board has received all payments due from City under the terms of this agreement. CITY OF SAN RAFAEL STATE BOARD OF EQUALIZATION ALBERT J. BORO, Mayor (Executive Director) Date: z (Typed Name) Date: AGREEMENT FOR PREPARATION TO ADMINISTER AND OPERATE CITY'S TRANSACTIONS AND USE TAX ORDINANCE In order to prepare to administer City's transactions and use tax ordinance, Chapter 3.19 of the San Rafael Municipal Code, adopted in accordance with the provision of Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code, the City of San Rafael, hereinafter called City, and the STATE BOARD OF EQUALIZATION, hereinafter called Board, do agree as follows: 1. The Board agrees to enter into work to prepare to administer and operate a transactions and use tax in conformity with Part 1.6 of Division 2 of the Revenue and Taxation Code which has been approved by a majority of the electors of the City and whose ordinance has been adopted by the City. 2. City agrees to pay to the Board at the times and in the amounts hereinafter specified all of the Board's costs for preparatory work necessary to administer the City's transactions and use tax ordinance. The Board's costs for preparatory work include costs of developing procedures, programming for data processing, developing and adopting appropriate regulations, designing and printing forms, developing instructions for the Board's staff and for taxpayers, and other appropriate and necessary preparatory costs to administer a transactions and use tax ordinance. These costs shall include both direct and indirect costs as specified in Section 11256 of the Government Code. 3. Preparatory costs may be accounted for in a manner which conforms to the internal accounting and personnel records currently maintained by the Board. The billings for costs may be presented in summary form. Detailed records of preparatory costs will be retained for audit and verification by the City. 4. Any dispute as to the amount of preparatory costs incurred by the Board shall be referred to the State Director of Finance for resolution, and the Director's decision shall be final. 5. Preparatory costs incurred by the Board shall be billed by the Board periodically, with the final billing within a reasonable time after the operative date of the ordinance. City shall pay to the Board the amount of such costs on or before the last day of the next succeeding month following the month when the billing is received. 6. The amount to be paid by City for the Board's preparatory costs shall not exceed one hundred seventy-five thousand dollars ($175,000.00) (Revenue and Taxation Code Section 7272.) 7. Communications and notices may be sent by first class United States mail. Communications and notices to be sent to the Board shall be addressed to: STATE BOARD OF EQUALIZATION P. O. BOX 942879 SACRAMENTO, CALIFORNIA 94279-0073 ATTENTION: EXECUTIVE DIRECTOR Communications and notices to be sent to City shall be addressed to: City of San Rafael Ken Nordhoff, Interim City Manager P.O. Box 151560 San Rafael, CA 94915-1560 415-485-3070 8. The date of this agreement is the date on which it is approved by the Department of General Services. This agreement shall continue in effect until the preparatory work necessary to administer City's transactions and use tax ordinance has been completed and the Board has received all payments due from City under the terms of this agreement. CITY OF SAN RAFAEL ALBtRT J ORO, Mayor Date: January 17, 2006 ATTEST: ANNE ri . �ONC- City Clerk 119,73 2 STATE BOARD OF EQUALIZATION (Executive Director) (Typed Name) Date: