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01/14/2019 <br />nearest to the extended City boundary on each side of every street or road crossing the <br />boundary. <br />ARTICLE III <br />ALLOCATION OF TAX <br />A. Allocation. In the administration of the Department's contracts with all <br />districts that impose transactions and use taxes imposed under ordinances, which <br />comply with Part 1.6 of Division 2 of the Revenue and Taxation Code: <br />1. Any payment not identified as being in payment of liability owing to a <br />designated district or districts may be apportioned among the districts as their interest <br />appear, or, in the discretion of the Department, to all districts with which the Department <br />has contracted using ratios reflected by the distribution of district taxes collected from all <br />taxpayers. <br />2. All district taxes collected as a result of determinations or billings made by <br />the Department, and all amounts refunded or credited may be distributed or charged to <br />the respective districts in the same ratio as the taxpayer's self -declared district taxes for <br />the period for which the determination, billing, refund or credit applies. <br />B. Vehicles, Vessels, and Aircraft. For the purpose of allocating use tax with <br />respect to vehicles, vessels, or aircraft, the address of the registered owner appearing <br />on the application for registration or on the certificate of ownership may be used by the <br />Department in determining the place of use. <br />ARTICLE IV <br />COMPENSATION <br />The City agrees to pay to the Department as the State's cost of administering the <br />City Ordinance such amount as is provided for by law. Such amounts shall be deducted <br />from the taxes collected by the Department for the City. <br />ARTICLE V <br />MISCELLANEOUS PROVISIONS <br />ATTY/RESO.0003/CC RESO AUTHORIZING CITY MANAGER TO EXECUTE AGREEMENTS WITH CDTFA RESO. NO. 15729 <br />REV: 01-03-19 DZ MUFF NO. 305 <br />Page 7 of 10 <br />