HomeMy WebLinkAboutTC Ord 1964 (2)
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,~' US~:: TAX TO BE
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""':2.:,in,ljil8 \_'-'il,;:,:r::a ~'cr.:; :)oles and Use Taxes:
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:; mO:,:ld ,:wi' \'/:I!, :0 :n8 ae'J:'Ge ooss!bie consisi'en'i wdh ,he o(ovisions 01'
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eori- 1.5 of Division 2 of "he F~CV2nLJe and TO)((]j'ion Code, minimize the cost of
CQii:;ctir.g city sales anu use -,axes a;-d atihe same -rime minimize the burden of
;'2cord keeping upon pei'sons su~iect;o tcxation under the provisions of this
o;,c1i n(;,'lCe,
S",ciion S. COi~Ti~/\CT WITH STATE:. Prior j'o i'he operative date this city shall con-
J':'::cf Vldh the State Board of Equalization to pcdorm all functions incident to the administration
and operation of this sales and use fox ordinance; provided, that if this city shall not have
cutrac;'8d with the State Board of Equalization prior to the operative date, it shall nevertheless
so co--:iract and in such a case the operative date shall be the first day of the first calendar
qt;::ri'er fo:iowing the execution of such a contract rather than the first day of the first calendar
"Jorto. following the adoption of thi s ordinance.
Seci'ion 6. SALES TAX, For :'h8 privilege of selling tangible personal property at retail
a iax is hereby imposed upon all retailers in the city at the rate stated in Section 2 of the gross
receip:'s Oi the .e'i'oiler from the sale of all tangibie personal properly sold at retail in this city
on ~nG wher the operative date.
Seci:on 7. PLACE OF SALE. For ;'he purposes of this ordinance, all retail sales are
cO:--isummc,'ed (i'i the place of business of the reiailer unless the tangible personal property sold
;~ delivered by the retailer or his agent to an out-of-State destination or to a common carrier for
Cc. ,ve:,';O O;l out-or-State de,srination. The gross receipts from such sales shall include de-
1;'.Jry '::;Ci:"~OS, whom such charg2s are subjec7 ';'0 rhe State sales and use tax, regardless of the
')) :::ce
'cii.:h dc!:v8ry is r.1ode. in ihe event a retailer has no permanent place of business in
':; S'rc, ~ c: ',\-'5 iliO,':;; than one p!o::e ::/ business, l'he place or places at which the retail sales
(,:.~ CO",;ji:-,;C:2d shell be determined U:lG3r 10!2S ana regulations to be prescribed and adopted
oyihe ~,u:e SOG:d 0: equalizaTion,
;c,:on (3, U SC:: TAX. An 8;(;::; S2 tax is hereby imposed on The storage, use or ol'her
--, ,-SL;,.),'OI' in ,:,is Ci'i'l Cl j'ongible personal ~(o:)erTY purchased from any retailer on and after
,~,; oC.J'G:':V2 uaTC:I:or SWI'C1~F;/use or o'dler cor:s~mr)rion in ihis cii'y at the .me s'iated in Section
..: G.:;:~3 scies orice 01: ',he o:operty. -:-:-,e sales :)i'ice snail include delivery charges when sucn
.:harges are suoieci to State sales or useiOX ;'egoraiess of the ~lace to which delivery is made.
~:;,-='fion 9. ADOPTION OF PROVISIONS 0:= STATE LAW. Except as otherwise provided
~n ,illS ordinance ont: e:<ceDr insoj:ar os 'j'hey an:: inconsistent with the provisions or Pari' 1.5 of
Division 2 oi~hc Re'".:uc-,
-;- c;cc,io:. Coe;2, G:J oli'h," provi sions of Part 1 of Oi vi sian 2 of
2 thQ RCVc;(i~;C Oi1d T(j),o'ii:oo'; Cde 0;2 h,_:-::.I:y ad-:-,;.cd cnd mode a part of this ordinance as though
3 fully s~,i.JI<' h-:!':::,i,'i.
4 :)':;":[:S:'"l.;. :....j;,/;iTf,T!OI\lS 0:'\ ;,GDPTJi'-1 0:= STATE LAW. In adopting the provisions
5 vi' ,Jc : " 0, 0:v:sion 2 0;::10 R"':V~,:,-:iJ'" ":'i1d ",',-_,:o:ion CoeJe, wherevel' tha S;'O':3 of California is
6 nLi~lec vi re{er.,.:;J to os the :raxir:g OgC.1CY, Tn::: Lame of chis City shall be substituted therefor.
'7 j~, S0Gsi'ilutior:, hcw8ver, shali not bE. r,lOde \'/:'3n the word US'cate" is used cs part of the title
8 0\' ;'he State :::or.1'roller, 'ihe S'j'a:e Treasure" lle St~te Board of Control, the State Board of
9 c.q:,JOI:~i:aj':on, ':h8 S~'ate Treasury, or the Cons,iTu';ion of the State of California; the substitution
10 shell :1,~;' Le mocL: when i'he result uf ;':lOf substi';ution '.vould require action to be taken by or
11 G\:,clinst i-:,e City or any agency thereOf I'c'Jiher -:-two by or against the State Board of Equalization,
12 in ;)e:-:ormii1g the functions incident to the ClJministl'oi"ion or operation of this ordinance; the
13 $",'J5:, :ution shall not be made in \"hose sedions, including, but nOT n.~cessarily limited to,
"14 S,..:tiO:1S ,-cferring to tl',,; exte(ior boundaries of the S'iote of California, where the result of the
15 ":::",Jsr:;Jiion would ,be to provide an eX2mptio:l Tl'Om this tax with respect to certain sales,
16 :s,cm;;), c:se 0: other consumption of tangible personal property which would not otherwise be
17 ~, ~m:, ',;'')111;::;5 tax v,hiie such sales, 3;'.) I'O(] 0, use or o\'hcr consumption remain subject to tax
13
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unJ~r the provi;~ioils of PGi'j' 1 Gf Division 20'; the Revenue and Taxation Code, or
19 ~ :m~c..;:) :S;'OX with reSpE~ct to cer;'oi:l solos, storage[ use or other consumption of tangible
20 J:'so,',::, ,:.:operty which \vo:,dd no: b:; s:.;biectioiax by (he State under the said provisions of
21 ..:t C :Ie:; \he substi ruti.:.n shu:[ ;10'i' b-" l1~ade in Se;'ctions6701, 6702(except in the last sentence
22
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::T', .:Ti 5,6737,5797 or d~c, cf th:: ::-:~'/011:Je and Taxation Code; and the substitution
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;';;<1c1.; fo:,'h.;:; 'cd "Sic'::./':o ,he .':,:'CS~ "re'railer engaged in business in this State"
)8C .0-: JlG3 or in ';~e ~2:::~linoil G:~ ;;l~.;' ph.'~~:_),-! in Se'ction 6203.
.~..cJ:l ',1, e:=::;:;,Xi- ~\!OT ,~=CJ:,<EC, >;i seiler's 'Jermit has been issued to a retailer
_ __~':-:u.l G,j68 :)"( l'h2 Revenu.J UTH...
, axe.!, 0" '~Od2, on addi tional sell er' s perr.J: 'f shall not
rc;,v~ (0C oy ','i1i S orainance,
~",-=:ion iL :::)(CLUS!Oi\lS, -n,2:':; S~lC:l, :JG 2xcluded Tram i'he measure or tax:
,:j) ':-h2 umount O'j cr:y ~Oi8S or USe lOX imoosed by the Sta'ie of Cali-
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: :18 s),0:'0ge: use 0; Ol;,e;' consul1IC<lion OT iGngibie personal properlY,
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tho vo~s rec;,:!),:::; :r,;,n sc:!; of W,,;~:;l hns bec,i su'Ji8cr to soles tax under a
sales a,iS c,~;C: [GX o:diiior,c:,: c),'.ccted i,', accordance with Parr 1.5 of Division 2
d tho :-~::;VC:~lU'; and ["O)((I;:G" ~~-d8 by C,'IY city and county,county,or ciiy in this
~i'G !'0,
(c) -.-;',;:: iJms:;: rcceip~::; i:'')ln ~,,;:cs to, cmdi'ho storage, use or other con-
5[;.::,::,ion of propcny purchcls0d by, opc;'.:;'j'ors of common carrier and waterborne
YCSs~:!s io be used or consumed ir, j-he operaHon of such common carriers or
wo:'e:rborne vessels principally OJ'isdc 'ihis city.
(d) The storo<J2 or USCl 0',' j'angib;e personal property in the transportation
or ;'rail':;il1i~.sion of p'c!rsons, j)('.);:;eriy or co:nmunications, or in the generation,
'irO;.Siili:;..:;ion or dis-rdbuHoJi of c~:edi"ici:y or in the manufacture, transmission or
di:o:.:ibui'jon ofgcs in in1cras;'oYe,inte~siC1';'[: orforeign commerce by public utilities
I/hic;, 0((: ;'8gJIcT8d by'iheF\lblic Utilities Commission of the State of California.
Sc:c;'io:: : 3. A;\!:c~mMn~TS. Ai i su~,s2qlJenr amendments of the Revenue and
TCixai;c:~ Cooe \lhich 1"0lClf<:do the sa!'_s end ~S27GX and which are notinconsistent with Part1.S
c.: D;. SiD:' 2 of -rhe :~eveilu2 and Taxo'lion Coda shali automatically become a part of this
o~. u' in']~; c ..;.
" ~ C:J ';.( E;\jJO:i'-.!ING COLLECrC\: FORBIDDEN. No injunction or writ of mandate
C: 0:, _:'
,jr I:;Cjl.ii:abie p;ocess ~:hc;1 issue in any suit! action or proceeding in any court
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~t;;;2 G~' :~;s c.:y, <:J:" G0~li:,S', a,;y ,),':;(:2. of -rhe Sto'ce or this City, to prevent or en-
rl ::::;,.c;cnoc, u:-:li~; j:11s o,'di,;.Ji:,::::.. or F.::d 1.5 of Division 2 of the Revenue and Taxation
(:de, :.. ,~,;" :.::;;.; 0:' (:;:'1 en',our:: or t(,;:....)~Uir2. :'J J2 collected.
~c~Y~o."') ~i5. PEN,-.L -ri'E~. r\!l,/ ::erSOi-; violating any of the provisions of this ordinance
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Gnl~ c.')C,~ convi dion (hereof shall be puni shabl e by a
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~,:: GC~;;;0d ~jJI
.3 C, ,'::'. n,0~2 ',-hen ,,,SOO.OD 0:' [e,! :i;~:::son:T.,<^,! fO;" a period of not more than six months, or by
;.h ::..: C 1 ,! n.~ '::;;-1 c! j ,',^:;):i SOrim .]" 'i.
"~.::. .::, ,(), .:;::\fcR,,,,8! U -!-y,
~,lY )t.::'/. sion or j'his ordinance or i'he applicaj'ion there-
0';="0 onv O<:fson or circullls:ance .S i::::!(j )[1VGI:d,;'he remainder of the ordinance and i'he applica-
:'i0:1 0.: such provision [0 ome. 08($0!:::: G: CI;'CLi!l1$:'CLlces SllO!1 not be affected thereby.
~.:;c;:on ~7. '=::;=FECT1VE JATc. I nls ordinance relates to taxes for the usual and
':0:;8;,; e;C02ilses or 'i~e cdy and she! 1;'cl<e e:=reci immediaj'ely.
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AG~~E:=;.2NT FOL< ST/:~~~~ 1'_~~i",;il\!2S~(.~:_'.'~C:\ ,:,~ ~CC!~~ Sj:.L.2S hND USE TAXE.:
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Ci~ ;..jJ.Vl~~lOC. .!.. c,. '-~.~ 1\.~\:'~:~~_'_ 2.flC ~ 2.X2(i0f1 Cooe ana tne sales z.~~
L:se C:::X Of"Cl:l2.nCe Of the -=i~\' :lu(;inabovt: CJ('::;lc',,;:l[cc.. ::.::-c-if12.fLer called (he City, copy of whicr-.
OfGl,j(l;,Ce is 2.[UlC "eo Ik:-C'lC. =~:--:: eif:; ;lfiC Uc orc::c D0c..rG or Eou2.1i.zation. nereinarcer callec.
the boare. GO ~_ ,'ee 2..S ;C,.(/'.::~:
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DEFl!\.Tt:.:.
Un 1 e~:, s [Ik co~~ex( reqUlres othef\VlSC, wuc,evc-: tne following terms appear In this
^greemem thell S~12L De interpreted to mean the :oLo\vl:.' .
1. "Locs.l ~fax.::s " shall mean the szJes ana use taxes, penalties, and interest imposed
by the City under an ordinance which cornplies '\11[h Part 1.5, Division 2, of the Revenue and
Taxation Code.
2. "Cof;forr~lln:2 T~_:~:.-''' J<.:risciictioi:" shall ~-;-'~8.n <lny county, city, or city and county of
this Stace which has aJoptC:G a s::le:s and LSc tax o:"dif:3.f1ce of the 'kind described in Part 1.5 of
Division 2 of [he :{eV<"::l~ue and T2.gation Code and vv'hich has entered into a contract with the
State Board of Eq\.12:izacion [0 perform all [uZ",ctions i:-.cident to the administration and operation
of the ordinance'.
3. "ell:)' Ord inance" Sh2i.l me:lr.... the Un.iforn; C:cy Sales and Use Tax Ordinance attached
hereto, as amendeci from time to time.
f~~:"'lCI~LE 1~
l:"Dt..,UNISTRA T!Oi~ Ai<D CO:...LECTiOI~ OF LOCAL TAXES
A. f~cimifltstf{Hion. The Board and the City a g r e e that the Board shall perform ex-
clusively all funccions incident to t~1e administration and operation of the City ordinance.
B. Oth...::r 8.pLJlicable laws. The City agrees that all provisions of law applicable to the
administration and opewcion of the State Sales and Use Tax Law shall be applicable to the
administration and operation of the City ordinance and that money collected pursuant to the City
ordinance may be deposited in the State Treasury to the credit of the Retail Sales Tax Fund and
m~y be drawr: ::om that Fund for the purpose of making refunds, for the purpose of compensating
and reimbursing t!-,c Board pursuant to Anicle IV of this Agreement and for the purpose of trans-
mitting to the City [he amount to which the City is e::.tided.
C. Trans l7l:ctai of mone y. Except as otherwise provided herein, all local taxes collected
un de r the provisions of the City ordinance sha.ll be transmitted to the City periodically as
promptly as feas1ble. A statement shan be furnisi.ed indicating the amount withheld pursuant to
f.l.rticle :V of this Agreement.
~. S;,ules. The Board shall prescribe and adopt such rules and regulations as in its
judg;;-;~.-.c are necessary or desirable for the administration and operatio~l of the City ordina~ce
and [f,\..." distribution of the local taxes collected thereunder.
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(:1C bO~~1"d snail piV,-' 1:, :-:'_' (-;'en.:.:
~,;j~-"l>Tins! rnUllCY received ror s8.1es ace
use (axes Owe,,: DY a (axp;l>Tcr hur :--,Iu: i ,,\).-
;,;; L.c.;i~:~, colic-neo (0 [l1e satisfaction of d:::::
clainls of the SCc.llC
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: I;C ~)o;,r,1 ii, !'C.,'<", i::" ::,i\' SC,:"LL'it\T \',::;CL j~ 11creal[cr reqc:ires [0 be TL>
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![ also Wlll Dc
available ior
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i.ile c~;,:n>.: \.;, ;;!.:. Ci[\ ;C,' 10e8.1 ta,;.:es OW1f1t-' (0 l[ as 1[S Interes:
c'.,:: I'::,; Jl1"(:l: lG C",::':~C :Ll:' lcCillS (), ('tOV securHV now held by it arK
appear~;, 1 nc
,.'~(.ar.::: s i:~,~ 1 ..<.,)C
the Ciev s:1:1L :1C~ ;!,i.,=;c;!)~:LC: 11. ;1!~Y sccur;~:i :1i)\,' helL
'- n c: ~--; o~!.:- "--~ .
G, l\,,,,:!c:; (,: ;-.;12ilC:S, ~'hc l:)()aro ,H'rce:s (0 ,,:rrlJ,":';il (11C: names, aooresses, dccoum nUI1!-
ners, ai,e [he' ;,jSlf1C:S2-; classificatIon cOGes 01' all SdlC:iS !:olain.:: selit:rs' Dermas within the
r' .
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H. Recmds of the Boa.'d. Subject to executi ve z,pproval under Section 7056 of the Reve-
nue aLl Tax,"cion Code, the Board agrees to permit auLilOrized personnel of the City to examine
the records and procedures of the Board concerning taxpayers subject to the City ordinance.
L City tax rate. The City agrees chat 2.ny Ch'll1gC in the rate of its conforming local
sales ar.d use l<lX \vill be made effective ,l( the beginning or a calendar quarter and that it will .
give the Board at least twO months' notice [hereof ,1nJ (h:.1t it will als'o give notice (0 the Board
of Supervisors of l ;:e County in which the City lies.
J. Annexz.tlon. The City ~lgrees th<::c L:;iC Boare shall not be required to give effect to an
annexation, for (he purpose of collecting <lOci (iistributing city sales and use taxes, earlier than
the first day of the calendar quarter which commences not less than two months after notice to
t he Board. The nocice sh2.11 i ncl ude d:c c..ddrcss of t he property nearest to (he extended c icy
boundary on every street crossing (08.( bourtd'4Ly'_
ARTICLE liB
ALLOCATIO~~ OF TAX
A. Dd'iciency deu::rmin,uio:;. .All local (axes collected as a result of determinations or
billings (.lade by the Board, and all amOU!1[S refunG('d or credited may be distributed or charged
(0 the respecti ve co~forming t a x i n g j urisdlccions in the same ratio as the taxpayer's self-
declared local tax for the period for which the determination, billing, refund, or credit applies.
B. AEocatioi1. When the 10 c a ita x is collected from or refunded or credited to the
following:
(1) R~tailers having craveilng sellers' permHS or certificates of authority to collect
use tax Issued by the Board;
(2) Persons regarded by the Board as retailers pursuant (0 Section 6015 of the Reve-
nue and Taxation Code;
(3) Persons for whom no COntInUing account number was actIve at the date of pay-
ment; or
(4) Other retailers or purchasers having no permanent place of business wit!l.in the
State as detcrmined by [he Board;
~T_"?7 RFV '" (1.114)
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O,W:i2n [:iL Ieee! I..:': 1:', COllc:crcCl i'.\! \,,';,\, (" C-:"!j,iCIO:! , " '.L:n(J;.. G: :110tO:- vehicie [uellicens~
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un Q e r t fie 1 \. eve 11 L (~ ace: 1 L1 X a ( 1 (') r~ L G (j (, ; . n,~ ; [! 1,___0 " r -.I v 1 :--; ~
. . . ... .
.,> ,~Ll corjiO;-il1i~:g caxlng JUrlSOlCtlOr:."
<.r ;0::; rc(iC:Cleci bv the distribution c:
. v 1 nc C-:-Xler:.r (hd (his cannot be don~
';l~]:'L:~C;':: 0: the outies of the Boarc
;'" li,is Ii.frccment, the Board may dis-
iurlsciiCllorls of [his State using tne
t;-:~{c::;. t~j~ ~)~)L!.rc lYJ~:Y di~:tri~}ul\~' cJr cr;c~r..Tc ,l-=;UC.-! i()C;~~
. . I . ,
in ~,:~ COUi;:y li-J \V,liCn U1C salC or (is(: GCCL,'j'--.:(, ,,:-0.1,'
[axes colkct(:(1 ;'[or:: ,-d: O~!lC( [,:Xll,:VC,S ~:~ " '-UU,.
, "
In 2. rL2.i1fl~~r c()ns:Slc..~l[ \\'1(:1 lt~c '2conOf11.(" :~..'- ,,-_'.~~~~~
trlbu:e 0, cnz.i'?C sue!1 10C:d U:X t(, ;lli CU.:i:"';"''',:': c.,,_
rZ~[lOS r;::-flc:ctcJ ~../ [1:'2 cllstributio!1 ai- Llt:':c-2_~ c'o~l\..~cLCC
OLher taxpayers in the Stat..::,
ap!-)C8.r~n.:-" :.2por: Ll:C
i c:. c ion f 0;- r (; g 1 S Lr,,~ L h) ,i , , 1 d" _~ '~ S C G
( ..l:OC<lUOn with respect (0 vehi-
3.ClUrc:ss or the registered owner
D v t he Board in determining the
',--,. l"'~'Di.(-":. \/(;~-.~\:.:~~.:--;. ~()r tf:c pur~)<..)s(:.'" (,t- t.ilc
C 1 c: 5 r(:' c; u. L-(:0 [(; rl~"
~ I ."-
,. .
~'.;: ,_ ; ;'0 t C:' r C L1 U r. G C r l.1 C' Ii C . " -;_' ,.:: '_' \' d.,' .
count Y Of USe,
l\.r{rf~rC~E ~~,
CO!\-',PE,<SA T1J;<
A. Numcrs.tm". The cost of Adminisreri.:g Pz.rts 1 and 1.5 of Division 2 of the Revenue
and Taxation CeQL: <?,nd the conforming loc:i; sz.les and use tax ordina,Kes for each fiscal year
shall be determine.,: r;-l th.::: manr;.er herein set forth. Such cost shall' include costs incurred by
the Board and:~ e~:1e[ Scace 2..:,<';i':cies, iiicll.c:ng G.lC not limited to the Attorney General, the
State Coner-oller, "he St8.te Personnc: Bo",-rJ, L~:':;: State CI\cZisurer, Department of General Services
nnd the De pan meet of F i,}2.nce. Suc h COSL ~~; r,::<'c:rred to 2S nthe administrative cost".
B. D":::lO~,<.',:':'~(L'. ~fhe Z1E10Unts [::;}ns:'(:~T2d cL.:.::ir:g each fiscal year from the Retail Sales
Tax FU;1d to con; o~'c::i ~lg tax j urlsdicti C;;;, c:..zld to : b...: C..:.: neral Fund of the State, purs uant to
Section 7102 of the Reve::1ue 8.,~O '~'2.x8.tion Coc\:, cogC:tl-:er with amounts withheld pursuant to this
Article of this A !~n=e tile nt, S hall be detefll1i :led" S;.IC h atTiO unes are referred to a s n the (a x
distri buted".
C. R8.[lo. ~fh.::: administrative cost fc;~ [lie fiscd ye2r shall be compared to the tax dis-
tributed during the fisnll year and ['~ pe[cen~a6(.: comp.oc-.':d. Such percentage shall be rounded off
[0 the ne8.rest one hundredth or one percent. This pc:."cemage is referred to as lIthe actual cost
perce ntage II for the fi sCed year. The act ual cost pe!:centage computed for t he most recent fiscal
year is referred to as q cthe tentati ve cost percei::a,ge".
D. Compensation. From the' amOUnls otherwise available for distribution to the City
during a fiscal ye2.r, tbe Board is entitled to the G~ctual cost percentage of such amounts as
compensation to t he Board and re imbursemenr to it for the cost of rendering the service of ad-
ministering the City ordinance. There shall be withheld from amounts collected for the City the
tentative cost percentage of such amounts. When the actual cost percentage for a fiscal year
has been computed, (he 2moun~s \vhich should have been withheld shall be determined. If these
amounts are less than those withheld using a tentative cost percentage, the excess shall be
inel uded in the next distribution of money to the City; if more, the deficiency shall be withheld
frorn the next disuibution to the City.
E. Comput2-~i0l1 and notrtlcatioll. The costs and percentages required by this Article
shall be computed by the Board and approved by the Department of General Services. The Board
will notify the City 0 f the results of its computations at least fifteen days before they are
submitted to the Department of General Services for approvaL
............. r-r-.-., r""'Ir-\I .-.. (r'. , \
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r.~', _ : ~ C".=.
h~ISCEL~
~l;J ~
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t . \ _' ~ ~ ~ ; '~; ,....
" COl~1inunic(.tions. COmmd:llUl(lOn:-, ,'..Ci ~,(;, l~CS fl'. c.: V.!:: sem by first-class Unite6
SUHes i\-lail. A no~il'ic<l[ion is complc::tc \vncl1 (JCf)c:-;ltt:L ~:l rile: mai:, Communications and notices
t 0 l' e sent (0 the 1:5 0 a r d s h a 11 be acid res s :.: II [;,:
S t 3. [e do,,;. r L G. ;.::. (! l1:::1l . :.-: c.: , c : ,
P .0, Lo:: 17~,.
S~lcr~:;':Tj2~"':(O~ C:~:lifc~'.i~..~ 95E~:)~
f~[[emion: Exec ut ~ ve SeGeL;}ry
Communications anci Donces to be sent to the City shall be addressed to:
B. Term. ~n,C:' dc'.te of this Agreement: is the date on which it is approved by the De-
partment of General S.:::rv~ces. The Agreemcm shall take effect on the first day of the calendar
quaner next succeeJi:1g tbe: d2.cC of st:ch approval, bllt in no case before the operative date of
the City ordinance, r.:..r on a da.y other than the first c.<:y of a calendar quarter. This Agreement
shall continue ufHil September 30 next folloVlir:g the operative date of the City ordinance, and
shall thereafter be t'enewed automatically frO,11 year [Q year unless one of the parties gives
written notice of termination at least two mOfLths before the end of the term.
STATE BOARD OF EQUALIZATION
By
Executive Secretary
CITY OF
~c ~C -.3 lJG'. C }. ~f
By
(Signature on this line)
(Type name here)
0-."
, ,
TT~ -:-= ':IT:! C.~: ~~ ~ "G)IJI.?~O~>:
(Type title here)
3T-527 REV, 3 (3--:'",)
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.~ I'.'~ .~~ CJ~: ~i~ f.
~ ~-':,~"I; ~"~ ~ .:~~~-. ~'2 ~<~
1, inserT name of L.C
r- .
'-.-ley 2.[
t:.Gl,) ,-J":"
~)Z:. _!:.::
:~:SL':-~ C';c.:..:-.::-;s :or cor.1~:1U!1ications ar~d notices to City in
Sectlofj 11., r'.ftlCk '..
2, Sipn flVC CO'jlcS or [,',e' r.~';:-:::cr:.CDr) 0," m<..:::~ c;) ...~ 2,ccret:arv, State Board of Equalization,
?O, Box 1799, S,:,,:cfz;mCn(O, C~lirorr:ic I)),":':E.. (~.- c,;,:'-=~"/ Gc-sires to KeeD a file copy of the
Ilgrcer;;cnt. ,:0 addl::ions.: copy snoc~c:i De Drc:)~~."c:d .or ;:,.:.~ G~~~;O.sc:.
./- 0~"1 to ;':;1('1."' cn':.\! (';( rlie A?i-CCiilc:,:: sent: , ; L.,':: ;:-,(,2fC, 2. cercificd copy of the City Sales and Use
T ax Ordinance) 3.~ so s.::t3cn (0 each c02Y ::l ce[[l::icQ co~:,y or th(; order, motion or resolution of the City
Council aut~-;orizing the execution of tl-.e f~:;[CCm.:?;.,
Explanatio.1
WhC!1 an !\.g:ecrnem is cransmitkG in accordance with the foregoing insLructior:s, it will be executed
on behalf 0: t;k 3c~:;:c.i 8.fld submitted to the Depanme:lt of General Services for approval. When approved,
one copy \ riil ~;-.:: ~-et1.:!'ned [0 the City with endorsement of approval. If a copy has been retained by the.
City, it m:-.;, tbe:: ~c co";formed co the approved copy.
8T-527 REV, 3 (3.64)
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