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6.F. - Page 35 of 47 <br />G. Records of the Department. When requested by resolution of the legislative body of the City <br />under section 7056 of the Revenue and Taxation Code, the Department agrees to permit authorized personnel <br />of the City to examine the records of the Department, including the name, address, and account number of <br />each seller holding a seller's permit with a registered business location in the City, pertaining to the <br />ascertainment of transactions and use taxes collected for the City. Information obtained by the City from <br />examination of the Department's records shall be used by the City only for purposes related to the collection <br />of transactions and use taxes by the Department pursuant to this Agreement. <br />H. Annexation. City agrees that the Department shall not be required to give effect to an <br />annexation, for the purpose of collecting, allocating, and distributing District transactions and use taxes, <br />earlier than the first day of the calendar quarter which commences not less than two months after notice to <br />the Department. The notice shall include the name of the county or counties annexed to the extended City <br />boundary. In the event the City shall annex an area, the boundaries of which are not coterminous with a <br />county or counties, the notice shall include a description of the area annexed and two maps of the City <br />showing the area annexed and the location address of the property nearest to the extended City boundary on <br />each side of every street or road crossing the boundary. <br />ARTICLE III <br />ALLOCATION OF TAX <br />A. Allocation. In the administration of the Department's contracts with all districts that impose <br />transactions and use taxes imposed under ordinances, which comply with Part 1.6 of Division 2 of the <br />Revenue and Taxation Code: <br />1. Any payment not identified as being in payment of liability owing to a designated district or <br />districts may be apportioned among the districts as their interest appear, or, in the discretion of the <br />Department, to all districts with which the Department has contracted using ratios reflected by the <br />distribution of district taxes collected from all taxpayers. <br />2. All district taxes collected as a result of determinations or billings made by the Department, <br />and all amounts refunded or credited may be distributed or charged to the respective districts in the same <br />ATTY/AGR/2019.005/ADMINISTRATION AGREEMENT <br />REV: 01-03-19 DZ <br />Page 3 of 6 <br />111 <br />