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Res19 15729
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Res19 15729
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Entry Properties
Last modified
10/11/2019 8:00:55 AM
Creation date
10/11/2019 8:00:53 AM
Metadata
Fields
Template:
CC Index
CC Index - Document Type
Resolution
Meeting Type
Joint
Agency Type
City Council and Successor Agency and Public Financing Authority
Date
1/14/2019
Description
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF REDWOOD CITY 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 on November 6, 2018, voters in the City of Redwood City voted to approve an ordinance amending the Municipal Code to add Chapter 32, Article XI, providing for a local transactions and use tax; and the California Department of Tax and Fee Administration (Department) administers and collects the transactions and use taxes for all applicable jurisdictions within the state; and the Department will be responsible to administer and collect the transactions and use tax for the City; and the Department requires that the City enter into a 'Preparatory
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01/14/2019 <br />A. Administration. The Department and City agree that the Department shall <br />perform exclusively all functions incident to the administration and operation of the City <br />Ordinance. <br />B. Other Applicable Laws. City agrees that all provisions of law applicable to <br />the administration and operation of the Department Sales and Use Tax Law which are <br />not inconsistent with Part 1.6 of Division 2 of the Revenue and Taxation Code shall be <br />applicable to the administration and operation of the City Ordinance. City agrees that <br />money collected pursuant to the City Ordinance may be deposited into the State <br />Treasury to the credit of the Retail Sales Tax Fund and may be drawn from that Fund <br />for any authorized purpose, including making refunds, compensating and reimbursing <br />the Department pursuant to Article IV of this Agreement, and transmitting to City the <br />amount to which City is entitled. <br />C. Transmittal of money. <br />1. For the period during which the tax is in effect, and except as otherwise <br />provided herein, all district taxes collected under the provisions of the City Ordinance <br />shall be transmitted to City periodically as promptly as feasible, but not less often than <br />twice in each calendar quarter. <br />2. For periods subsequent to the expiration date of the tax whether by City's <br />self-imposed limits or by final judgment of any court of the State of California holding <br />that City's ordinance is invalid or void, all district taxes collected under the provisions of <br />the City Ordinance shall be transmitted to City not less than once in each calendar <br />quarter. <br />3. Transmittals may be made by mail or electronic funds transfer to an account <br />of the City designated and authorized by the City. A statement shall be furnished at <br />least quarterly indicating the amounts withheld pursuant to Article IV of this Agreement. <br />D. Rules. The Department shall prescribe and adopt such rules and regulations <br />as in its judgment are necessary or desirable for the administration and operation of the <br />City Ordinance and the distribution of the district taxes collected thereunder. <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 5 of 10 <br />
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