Laserfiche WebLink
6.F. - Page 33 of 47 <br />AGREEMENT FOR STATE ADMINISTRATION <br />OF CITY TRANSACTIONS AND USE TAXES <br />The City Council of the City of Redwood City has adopted, and the voters of the City of Redwood City <br />(hereafter called "City" or "District") have approved by the required majority vote, the City of Redwood City <br />Transactions and Use Tax Ordinance (hereafter called "Ordinance"), a copy of which is attached hereto. To <br />carry out the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code and the Ordinance, the <br />California State Department of Tax and Fee Administration, (hereinafter called the "Department") and the City <br />do agree as follows: <br />ARTICLE I <br />DEFINITIONS <br />Unless the context requires otherwise, wherever the following terms appear in the Agreement, they <br />shall be interpreted to mean the following: <br />1. "District taxes" shall mean the transactions and use taxes, penalties, and interest imposed under <br />an ordinance specifically authorized by Revenue and Taxation code Part 1.6 commencing with Section 7251 of <br />Division 2 and Section 7285.9 of Part 1.7 of Division 2, and in compliance with Part 1.6, Division 2 of the <br />Revenue and Taxation Code. <br />2. "City Ordinance" shall mean the City's Transactions and Use Tax Ordinance referred to above and <br />attached hereto, Ordinance No. , as amended from time to time, or as deemed to be amended <br />from time to time pursuant to Revenue and Taxation Code Section 7262.2. <br />ARTICLE II <br />ADMINISTRATION AND COLLECTION <br />OF CITY TAXES <br />A. Administration. The Department and City agree that the Department shall perform exclusively all <br />functions incident to the administration and operation of the City Ordinance. <br />B. Other Applicable Laws. City agrees that all provisions of law applicable to the administration and <br />operation of the Department Sales and Use Tax Law which are not inconsistent with Part 1.6 of Division 2 of <br />the Revenue and Taxation Code shall be applicable to the administration and operation of the City Ordinance. <br />ATTY/AGR/2019.005/ADMINISTRATION AGREEMENT <br />REV: 01-03-19 DZ <br />Page 1 of 6 <br />109 <br />