Loading...
California State Board of Equalization/1% Trans+Use Tax Implementation 2016ta O"tra GEM of the DESSERT December 30, 2016 Board of Equalization Local Revenue Branch Attn: Donna Puchalski PO Box 942879, MIC: 27 Sacramento, CA 94279-0027 Re: City of La Quinta - Measure G - New Transactions and Use Tax Implementation Paperwork Dear Ms. Puchalski, Enclosed are Items A through K as outlined per the "New Transactions and Use Tax Checklist" to facilitate the implementation of Measure G for the City of La Quinta. Please do not hesitate to contact me should you have any questions or need additional information. Regards, "�a� ,';�4� Susan Maysels City Clerk Direct: (760) 777 - 7123 SMa selsCLa- uinta.or 78-495 Calle Tampico La Quinta, CA 92253 760.777.7000 New Transactions and Use Tax Checklist -- Items to return to BOE -- 1. A Five (5) original Agreement for Preparation to Administer and Operate District's Transactions and Use Tax Ordinance 11 2. B Five (5) original Agreement for State Administration of District Transactions and use Taxes [ 3. C One (1) Certification of Final Election Results showing passage of your transactions and use tax measure Resolution No. 2016-046 [( 4. D Five (5) certified copies of the Transactions and Use Tax Ordinance No. 540 [ S. E Five (5) certified copies the City's resolution authorizing the agreements and designating who may execute said agreements Resolution No. 2016-048 [r� 6. F One (1) Address Information Form 47. G One (1) Designation Letter [j 8. H One (1) District Resolution No. 2016-049 [j 9. 1 One (1) Jurisdiction Contact Form 4 10. J One (1) BOE 555-U d11. K One (1) Media and Registration Request Form 4 12. L Mail all documents to: o Board of Equalization o Local Revenue Branch o Attn: Donna Puchalski o PO Box 942879, M IC: 27 o Sacramento, CA 94279-0027 City of La Quinta - Measure G December 30, 2016 AGREEMENT FOR PREPARATION TO ADMINISTER AND OPERATE CITY'S TRANSACTIONS AND USE TAX ORDINANCE In order to prepare to administer a transactions and use tax ordinance adopted in accordance with the provision of Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code, the City of LA QUINTA , hereinafter called City, and the STATE BOARD OF EQUALIZATION, hereinafter called Board, do agree as follows: 1. The Board agrees to enter into work to prepare to administer and operate a transactions and use tax in conformity with Part 1.6 of Division 2 of the Revenue and Taxation Code which has been approved by a majority of the electors of the City and whose ordinance has been adopted by the City. 2. City agrees to pay to the Board at the times and in the amounts hereinafter specified all of the Board's costs for preparatory work necessary to administer the City's transactions and use tax ordinance. The Board's costs for preparatory work include costs of developing procedures, programming for data processing, developing and adopting appropriate regulations, designing and printing forms, developing instructions for the Board's staff and for taxpayers, and other appropriate and necessary preparatory costs to administer a transactions and use tax ordinance. These costs shall include both direct and indirect costs as specified in Section 11256 of the Government Code. 3. Preparatory costs may be accounted for in a manner which conforms to the internal accounting and personnel records currently maintained by the Board. The billings for costs may be presented in summary form. Detailed records of preparatory costs will be retained for audit and verification by the City. 4. Any dispute as to the amount of preparatory costs incurred by the Board shall be referred to the State Director of Finance for resolution, and the Director's decision shall be final. 5. Preparatory costs incurred by the Board shall be billed by the Board periodically, with the final billing within a reasonable time after the operative date of the ordinance. City shall pay to the Board the amount of such costs on or before the last day of the next succeeding month following the month when the billing is received. 6. The amount to be paid by City for the Board's preparatory costs shall not exceed one hundred seventy-five thousand dollars ($175,000) (Revenue and Taxation Code Section 7272.) 1 7. Communications and notices may be sent by first class United States mail. Communications and notices to be sent to the Board shall be addressed to: State Board of Equalization P.O. Box 942879, MIC: 27 Sacramento, California 94279-0027 Attention: Administrator, Local Revenue Branch Communications and notices to be sent to City shall be addressed to: CITY CLERK CITY HALL, 78495 CALLE TAMPICO LA QU I NTA, CA 9225' 8. The date of this agreement is the date on which it is approved by the Department of General Services. This agreement shall continue in effect until the preparatory work necessary to administer City's transactions and use tax ordinance has been completed and the Board has received all payments due from City under the terms of this agreement. CITY OF LA Q U I N TA ffi�"4 Ia WRI (Typed Name) CITY MANAGER (Title) (Rev. 11 /16) OA STATE BOARD OF EQUALIZATION •• • APPROVED FEB 10 2011 OFFICE OF LEGALSER ICES DEPT OF r.PNERAL SERVICES AGREEMENT FOR STATE ADMINISTRATION OF CITY TRANSACTIONS AND USE TAXES The City Council of the City of LA QUINTA has adopted, and the voters of the City of LA QUINTA (hereafter called "City" or "District") have a roved b the re uired ma*ority vote, the City of pp Y q J LA QUINTA'S Transactions and Use Tax Ordinance (hereafter called "Ordinance"), a copy of which is attached hereto. To carry out the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code and the Ordinance, the State Board of Equalization, (hereinafter called the "Board") and the City do agree as follows: ARTICLE I DEFINITIONS Unless the context requires otherwise, wherever the following terms appear in the Agreement, they shall be interpreted to mean the following: 1. "District taxes" shall mean the transactions and use taxes, penalties, and interest imposed under an ordinance specifically authorized by Revenue and Taxation code Section 7285.9 , and in compliance with Part 1.6, Division 2 of the Revenue and Taxation Code. 2. "City Ordinance" shall mean the City's Transactions and Use Tax Ordinance referred to above and attached hereto, Ordinance No. 540 . as amended from time to time, or as deemed to be amended from time to time pursuant to Revenue and Taxation Code Section 7262.2. ARTICLE II ADMINISTRATION AND COLLECTION OF CITY TAXES A. Administration. The Board and City agree that the Board shall perform exclusively all functions incident to the administration and operation of the City Ordinance. B. Other Applicable Laws. City agrees that all provisions of law applicable to the administration and operation of the State Sales and Use Tax Law which are not inconsistent with Part 1.6 of Division 2 of the Revenue and Taxation Code shall be applicable to the administration and operation of the City Ordinance. City agrees that money collected pursuant to the City Ordinance may be deposited into the State Treasury to the credit of the Retail Sales Tax Fund and may be drawn from that Fund for any authorized purpose, including making refunds, compensating and reimbursing the Board pursuant to Article IV of this Agreement, and transmitting to City the amount to which City is entitled. C. Transmittal of money. 1. For the period during which the tax is in effect, and except as otherwise provided herein, all district taxes collected under the provisions of the City Ordinance shall be transmitted to City periodically as promptly as feasible, but not less often than twice in each calendar quarter. 2. For periods subsequent to the expiration date of the tax whether by City's self-imposed limits or by final judgment of any court of the State of California holding that City's ordinance is invalid or void, all district taxes collected under the provisions of the City Ordinance shall be transmitted to City not less than once in each calendar quarter. 3. Transmittals may be made by mail or electronic funds transfer to an account of the City designated and authorized by the City. A statement shall be furnished at least quarterly indicating the amounts withheld pursuant to Article IV of this Agreement. D. Rules. The Board shall prescribe and adopt such rules and regulations as in its judgment are necessary or desirable for the administration and operation of the City Ordinance and the distribution of the district taxes collected thereunder. E. Preference. Unless the payor instructs otherwise, and except as otherwise provided in this Agreement, the Board shall give no preference in applying money received for state sales and use taxes, state -administered local sales and use taxes, and district transactions and use taxes owed by a taxpayer, but shall apply moneys collected to the satisfaction of the claims of the State, cities, counties, cities and counties, redevelopment agencies, other districts, and City as their interests appear. (Rev. l 1-16) 2 F. Security. The Board agrees that any security which it hereafter requires to be furnished by taxpayers under the State Sales and Use Tax Law will be upon such terms that it also will be available for the payment of the claims of City for district taxes owing to it as its interest appears. The Board shall not be required to change the terms of any security now held by it, and City shall not participate in any security now held by the Board. G. Records of the Board. When requested by resolution of the legislative body of the City under section 7056 of the Revenue and Taxation Code, the Board agrees to permit authorized personnel of the City to examine the records of the Board, including the name, address, and account number of each seller holding a seller's permit with a registered business location in the City, pertaining to the ascertainment of transactions and use taxes collected for the City. Information obtained by the City from examination of the Board's records shall be used by the City only for purposes related to the collection of transactions and use taxes by the Board pursuant to this Agreement. H. Annexation. City agrees that the Board shall not be required to give effect to an annexation, for the purpose of collecting, allocating, and distributing District transactions and use taxes, earlier than the first day of the calendar quarter which commences not less than two months after notice to the Board. The notice shall include the name of the county or counties annexed to the extended City boundary. In the event the City shall annex an area, the boundaries of which are not coterminous with a county or counties, the notice shall include a description of the area annexed and two maps of the City showing the area annexed and the location address of the property nearest to the extended City boundary on each side of every street or road crossing the boundary. ARTICLE III ALLOCATION OF TAX A. Allocation. In the administration of the Board's contracts with all districts that impose transactions and use taxes imposed under ordinances, which comply with Part 1.6 of Division 2 of the Revenue and Taxation Code: (Rev. 1 1-16) 3 1. Any payment not identified as being in payment of liability owing to a designated district or districts may be apportioned among the districts as their interest appear, or, in the discretion of the Board, to all districts with which the Board has contracted using ratios reflected by the distribution of district taxes collected from all taxpayers. 2. All district taxes collected as a result of determinations or billings made by the Board, and all amounts refunded or credited may be distributed or charged to the respective districts in the same ratio as the taxpayer's self -declared district taxes for the period for which the determination, billing, refund or credit applies. B. Vehicles, Vessels, and Aircraft. For the purpose of allocating use tax with respect to vehicles, vessels, or aircraft, the address of the registered owner appearing on the application for registration or on the certificate of ownership may be used by the Board in determining the place of use. ARTICLE IV COMPENSATION The City agrees to pay to the Board as the Board's cost of administering the City Ordinance such amount as is provided for by law. Such amounts shall be deducted from the taxes collected by the Board for the City. ARTICLE V MISCELLANEOUS PROVISIONS A. Communications. Communications and notices may be sent by first class United States mail to the addresses listed below, or to such other addresses as the parties may from time to time designate. A notification is complete when deposited in the mail. (Rev. 11-16) 4 Communications and notices to be sent to the Board shall be addressed to: State Board of Equalization P.O. Box 942879, MIC: 27 Sacramento, California 94279-0027 Attention: Administrator Local Revenue Branch Communications and notices to be sent to the City shall be addressed to: CITY CLERK CITY HALL, 78495 CALLS TAMPICO LA QU I NTA, CA 92253 Unless otherwise directed, transmittals of payment of District transactions and use taxes will be sent to the address above. B. Term. The date of this Agreement is the date on which it is approved by the Department of General Services. The Agreement shall take effect on April 1 2017. This Agreement shall continue until December 31 next following the expiration date of the City Ordinance, and shall thereafter be renewed automatically from year to year until the Board completes all work necessary to the administration of the City Ordinance and has received and disbursed all payments due under that Ordinance. C. Notice of Repeal of Ordinance. City shall give the Board written notice of the repeal of the City Ordinance not less than 110 days prior to the operative date of the repeal. (Rev. 1 1-16) S ARTICLE VI ADMINISTRATION OF TAXES IF THE ORDINANCE IS CHALLENGED AS BEING INVALID A: Impoundment of funds. 1. When a legal action is begun challenging the validity of the imposition of the tax, the City shall deposit in an interest -bearing escrow account, any proceeds transmitted to it under Article II. C., until a court of competent jurisdiction renders a final and non -appealable judgment that the tax is valid. 2. If the tax is determined to be unconstitutional or otherwise invalid, the City shall transmit to the Board the moneys retained in escrow, including any accumulated interest, within ten days of the judgment of the trial court in the litigation awarding costs and fees becoming final and non - appealable. B. Costs of administration. Should a final judgment be entered in any court of the State of California, holding that City's Ordinance is invalid or void, and requiring a rebate or refund to taxpayers of any taxes collected under the terms of this Agreement, the parties mutually agree that: Ordinance. 1. Board may retain all payments made by City to Board to prepare to administer the City 2. City will pay to Board and allow Board to retain Board's cost of administering the City Ordinance in the amounts set forth in Article IV of this Agreement. 3. City will pay to Board or to the State of California the amount of any taxes plus interest and penalties, if any, that Board or the State of California may be required to rebate or refund to taxpayers. (Rev. 11-1 b) 4. City will pay to Board its costs for rebating or refunding such taxes, interest, or penalties. Board's costs shall include its additional cost for developing procedures for processing the rebates or refunds, its costs of actually making these refunds, designing and printing forms, and developing instructions for Board's staff for use in making these rebates or refunds and any other costs incurred by Board which are reasonably appropriate or necessary to make those rebates or refunds. These costs shall include Board's direct and indirect costs as specified by Section 11256 of the Government Code. 5. Costs may be accounted for in a manner, which conforms to the internal accounting, and personnel records currently maintained by the Board. The billings for such costs may be presented in summary form. Detailed records will be retained for audit and verification by City. 6. Any dispute as to the amount of costs incurred by Board in refunding taxes shall be referred to the State Director of Finance for resolution and the Director's decision shall be final. 7. Costs incurred by Board in connection with such refunds shall be billed by Board on or before the 25th day of the second month following the month in which the judgment of a court of the State of California holding City's Ordinance invalid or void becomes final. Thereafter Board shall bill City on or before the 25th of each month for all costs incurred by Board for the preceding calendar month. City shall pay to Board the amount of such costs on or before the last day of the succeeding month and shall pay to Board the total amount of taxes, interest, and penalties refunded or paid to taxpayers, together with Board costs incurred in making those refunds. CITY OF EVACEK (Typed Name) CITY MANAGER (Title) (Rev. 1 1-16) 7 STATE BOARD OF EQUALIZATION W-WRIANP, Ar F' .41, W-;ItP210011. PF—A�d�;-iin-is APPROVED F� 10 � ATTACHMENT TO EXHIBIT "B" - BOE ADMINISTRATION AGREEMENT ORDINANCE NO. 540 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF LA QUINTA, CALIFORNIA, IMPOSING A TRANSACTIONS AND USE TAX TO BE ADMINISTERED BY THE STATE BOARD OF EQUALIZATION THE PEOPLE OF THE CITY OF LA QUINTA, CALIFORNIA, HEREBY ORDAIN AS FOLLOWS: SECTIONN11. Chapter 3.27 is hereby added to Title 3 of the La Quinta Municipal Code to read: Sections: TRANSACTIONS AND USE TAX 3.27.010 Title and Applicable Territory 3.27.020 Operative Date 3.27.030 Purpose 3.27.040 Contract with State 3.27.050 Transactions Tax Rate 3.27.060 Place of Sale 3.27.070 Use Tax Rate 3.27.080 Adoption of Provisions of State Law 3.27.090 Limitations on Adoption of State Law and Collection of Use Taxes 3.27.100 Permit Not Required 3.27.110 Exemptions and Exclusions 3.27.120 Amendments 3.27.130 Enjoining Collection Forbidden 3.27.010 Title and Applicable Territory. This Ordinance shall be known as the La Quinta Transactions and Use Tax Ordinance. The City of La Quinta hereinafter shall be called "City." This Ordinance shall be applicable in the incorporated territory of the City. 3.27.020 Operative date. "Operative Date" means the first day of the first calendar quarter commencing more than 110 days after the adoption of this Ordinance, the date of such adoption being as set forth below. 3.27.030 ,Purpose. This Ordinance is adopted to achieve the following, among other purposes, and directs that the provisions hereof be interpreted in order to accomplish those purposes: A. To impose a retail transactions and use tax in accordance with the provisions of Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue Ordinance No. 540 Add Chapter 3.27 to Title 3 - Revenue and Finance Imposing 1% Transactions and Use Tax Adopted: May 17, 2016 Page 2 of 8 and Taxation Code and Section 7285.9 of Part 1.7 of Division 2 of the Revenue and Taxation Code, which authorizes the City to adopt this tax ordinance which shall be operative if a majority of the electors ,voting on the measure vote to approve the imposition of the tax at an election called for that purpose. B. To adopt a retail transactions and use tax ordinance that incorporates provisions identical to those of the Sales and Use Tax Law of the State of California insofar as those provisions are not inconsistent with the requirements and limitations contained in Part 1.6 of Division 2 of the Revenue and Taxation Code. C. To adopt a retail transactions and use tax ordinance that imposes a tax and provides a measure therefore that can be administered and collected by the State Board of Equalization in a manner that adapts itself as fully as practicable to, and requires the least possible deviation from, the existing statutory and administrative procedures followed by the State Board of Equalization in administering and collecting the California State Sales and Use Taxes. D. To adopt a retail transactions and use tax ordinance that can be administered in a manner that will be, to the greatest degree possible, consistent with the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code, minimize the cost of collecting the transactions and use taxes, and at the same time, minimize the burden of record keeping upon persons subject to taxation under the provisions of this Ordinance. 3.27.040 Contract with State. Prior to the operative date, the City shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of this transactions and use tax ordinance; provided, that if the City shall not have contracted with the State Board of Equalization prior to the operative date, it shall nevertheless so contract and in such a case the operative date shall be the first day of the first calendar quarter following the execution of such a contract. 3.27.050 Transactions Tax Rate. For the privilege of selling tangible personal property at retail, a transactions and use tax is hereby imposed upon all retailers in the incorporated territory of the City at the rate of One Percent (1%) of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in said territory on and after the operative date of this Ordinance. 3.27.060 Place of Sale. For the purposes of this Ordinance, all retail sales are consummated at the place of business of the retailer unless the tangible personal property sold is delivered by the retailer or his agent to an out-of-state destination or to a common carrier for delivery to an out-of-state destination. The gross receipts from such sales shall include delivery charges, when such charges are subject to the state sales and use tax, Ordinance No. 540 Add Chapter 3.27 to Title 3 - Revenue and Finance Imposing 1% Transactions and Use Tax Adopted: May 17, 2016 Page 3 of 8 regardless of the place to which delivery is made. In the event a retailer has no permanent place of business in the State or has more than one place of business, the place or places at which the retail sales are consummated shall be determined under rules and regulations to be prescribed and adopted by the State Board of Equalization. 3.27.070 Use Tax Rate. An excise tax is hereby imposed on the storage, use or other consumption in the City of tangible personal property purchased from any retailer on and after the operative date of this Ordinance for storage, use or other consumption in said territory at the rate of One Percent (1%) of the sales price of the property. The sales price shall include delivery charges when such charges are subject to state sales or use tax regardless of the place to which delivery is made. 3.27.080 Adoption of Provisions of State Law. Except as otherwise provided in this Ordinance and except insofar as they are inconsistent with the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code, all of the provisions of Part 1 (commencing with Section 6001) of Division 2 of the Revenue and Taxation Code are hereby adopted and made a part of this Ordinance as though fully set forth herein. 3.27.090 Limitations on Adoption of State Law,and Collection of Use Taxes. In adopting the provisions of Part 1 of Division 2 of the Revenue and Taxation Code: A. Wherever the State of California is named or referred to as the taxing agency, the name of this City shall be substituted therefor. However, the substitution shall not be made when: 1. The word "State" is used as a part of the title of the State Controller, State Treasurer, State Board of Equalization, State Treasury, or the Constitution of the State of California; 2. The result of that substitution would require action to be taken by or against this City or any agency, officer, or employee thereof rather than by or against the State Board of Equalization, in performing the functions incident to the administration or operation of this Ordinance. 3. In those sections, including, but not necessarily limited to sections referring to the exterior boundaries of the State of California, where the result of the substitution would be to: a. Provide an exemption from this transactions and use tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not otherwise be exempt from this transactions and use tax while such sales, storage, use or other consumption remain subject to sales and use tax by the State under the provisions of Part 1 of Division 2 of the Revenue and Taxation Code, or; b. Impose this transactions and use tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not be subject to sales and use tax by the state under the said provision of that code. Ordinance No. 540 Add Chapter 3.27 to Title 3 - Revenue and Finance Imposing 1% Transactions and Use Tax Adopted: May 17, 2016 Page 4 of 8 4. In Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 or 6828 of the Revenue and Taxation Code. B. The word "City" shall be substituted for the word "State" in the phrase "retailer engaged in business in this State" in Section 6203 and in the definition of that phrase in Section 6203. 3.27.100 Permit Not Required. If a seller's permit has been issued to a retailer under Section 6067 of the Revenue and Taxation Code, an additional transactor's permit shall not be required by this Ordinance. 3.27.110 Exemptions and Exclusions. A. There shall be excluded from the measure of the transactions and use tax the amount of any sales or use tax imposed by the State of California or by any city, city and county, or county pursuant to the Bradley -Burns Uniform Local Sales and Use Tax Law or the amount of any state -administered transactions or use tax. B. There are exempted from the computation of the amount of transactions tax the gross receipts from: 1. Sales of tangible personal property, other than fuel or petroleum products, to operators of aircraft to be used or consumed principally outside the county in which the sale is made and directly and exclusively in the use of such aircraft as common carriers of persons or property under the authority of the laws of this State, the United States, or any foreign government. 2. Sales of property to be used outside the City which is shipped to a point outside the City, pursuant to the contract of sale, by delivery to such point by the retailer or his/her agent, or by delivery by the retailer to a carrier for shipment to a consignee at such point. For the purposes of this paragraph, delivery to a point outside the City shall be satisfied: a. With respect to vehicles (other than commercial vehicles) subject to registration pursuant to Chapter 1 (commencing with Section 4000) of Division 3 of the Vehicle Code, aircraft licensed in compliance with Section 21411 of the Public Utilities Code, and undocumented vessels registered under Division 3.5 (commencing with Section 9840) of the Vehicle Code by registration to an out -of -City address and by a declaration under penalty of perjury, signed by the buyer, stating that such address is, in fact, his/her principal place of residence; and b. With respect to commercial vehicles, by registration to a place of business out -of -City and declaration under penalty of perjury, signed by the buyer, that the vehicle will be operated from that address. 3. The sale of tangible personal property if the seller is obligated to furnish the property for a fixed price pursuant to a contract entered into prior to the operative date of this Ordinance. Ordinance No. 540 Add Chapter 3.27 to Title 3 - Revenue and Finance Imposing 1% Transactions and Use Tax Adopted: May 17, 2016 Page 5 of 8 4. A lease of tangible personal property which is a continuing sale of such property, for any period of time for which the lessor is obligated to lease the property for an amount fixed by the lease prior to the operative date of this Ordinance. 5. For the purposes of subparagraphs (3) and (4) of this section, the sale or lease of tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised. C. There are exempted from the use tax imposed by this Ordinance, the storage, use or other consumption in this City of tangible personal property: 1. The gross receipts from the sale of which have been subject to a transactions tax under any state -administered transactions and use tax ordinance. 2. Other than fuel or petroleum products purchased by operators of aircraft and used or consumed by such operators directly and exclusively in the use of such aircraft as common carriers of persons or property for hire or compensation under a certificate of public convenience and necessity issued pursuant to the laws of this State, the United States, or any foreign government. This exemption is in addition to the exemptions provided in Sections 6366 and 6366.1 of the Revenue and Taxation Code of the State of California. 3. If the purchaser is obligated to purchase the property for a fixed price pursuant to a contract entered into prior to the operative date of this Ordinance. 4. If the possession of, or the exercise of any right or power over, the tangible personal property arises under a lease which is a continuing purchase of such property for any period of time for which the lessee is obligated to lease the property for an amount fixed by a lease prior to the operative date of this Ordinance. 5. For the purposes of subparagraphs (3) and (4) of this section, storage, use, or other consumption, or possession of, or exercise of any right or power over, tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised. 6. Except as provided in subparagraph (7), a retailer engaged in business in the City shall not be required to collect use tax from the purchaser of tangible personal property, unless the retailer ships or delivers the property into the City or participates within the City in making the sale of the property, including, but not limited to, soliciting or receiving the order, either directly or indirectly, at a place of business of the retailer in the City or through any representative, agent, canvasser, solicitor, subsidiary, or person in the City under the authority of the retailer. 7. "A retailer engaged in business in the City" shall also include any retailer of any of the following: vehicles subject to registration pursuant to Chapter 1 (commencing with Section 4000) of Division 3 of the Vehicle Code, aircraft licensed in compliance with Section 21411 of the Public Utilities Code, or undocumented vessels registered under Division 3.5 (commencing with Section 9840) of the Vehicle Code. Ordinance No. 540 Add Chapter 3.27 to Title 3 - Revenue and Finance Imposing 1% Transactions and Use Tax Adopted: May 17, 2016 Page 6 of 8 That retailer shall be required to collect use tax from any purchaser who registers or licenses the vehicle, vessel, or aircraft at an address in the City. D. Any person subject to use tax under this Ordinance may credit against that tax any transactions tax or reimbursement for transactions tax paid to a district imposing, or retailer liable for q transactions tax pursuant to Part 1.6 of Division 2 of the Revenue and Taxation Code with respect to the sale to the person of the property the storage, use or other consumption of which is subject to the use tax. 3.27.120 Amendments. All amendments subsequent to the effective date of this Ordinance to Part 1 of Division 2 of the Revenue and Taxation Code relating to sales and use taxes and which are not inconsistent with Part 1.6 and Part 1.7 of Division 2 of the Revenue and Taxation Code, and all amendments to Part 1.6 and Part 1.7 of Division 2 of the Revenue and Taxation Code, shall automatically become a part of this Ordinance, provided however, that no such amendment shall operate so as to affect the rate, duration or receipt of revenues by the City for the transactions and use tax imposed by this Ordinance. 3.27.130 Enjoinin Collection Forbidden. No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or -proceeding in any court against the State or the City, or against any officer of the State or the City, to prevent or enjoin the collection under this Ordinance, or Part 1.6 of Division 2 of the Revenue and Taxation Code, of any tax or any amount of tax required to be collected. SECTION 2. CITIZEN OVERSIGHT. After this Ordinance becomes effective, the City Council for the City of La Quinta, at an open and public regular or special meeting, shall adopt a resolution that establishes a process to ensure that the revenue received by the one percent (1%) transactions and use tax imposed under this Ordinance will be subject to annual review by an independent citizen oversight committee, and will remain used for the provision of services, programs and capital projects in the City of La Quinta. SECTION 3. SEVERABILIT . If any provision of this Ordinance or the application thereof to any person or circumstance is held invalid, the remainder of this Ordinance and the application of such provision to other persons or circumstances shall not be affected thereby. SECTION 4. EFFECTIVE DATE. This Ordinance shall become effective only upon adoption by a majority of the people voting on the measure to adopt this Ordinance at the general municipal election on November 8, 2016. This Ordinance shall be considered as adopted upon the date that the vote on this Ordinance is declared by the City Council for the City of La Quinta, and shall go into effect 10 days after that date. Ordinance No. 540 Add Chapter 3.27 to Title 3 - Revenue and Finance Imposing 1% Transactions and Use Tax Adopted: May 17, 2016 Page 7 of 8 PASSED, APPROVED and ADOPTED, at a regular meeting of the La Quinta City Council held this 17th day of May, 2016, by the following vote: AYES: Council Members Franklin, Osborne, Pena, Radi, Mayor Evans NOES: None ABSENT: None ABSTAIN: None LINDA EVANS, Mayor City of La Quinta, California ATTEST: C SUSAN MAYSELS, City C rk City of La Quinta, California (CITY SEAL) APPROVED AS TO FORM: TLLIAM H. IHRKE, City Attorney City of La Quinta, California Ordinance No. 540 Add Chapter 3.27 to Title 3 - Revenue and Finance Imposing 1%Transactions and Use Tax Adopted: May 17, 2015 Page 8 of 8 CERTIFICATION STATE OF CALIFORNIA ) COUNTY OF RIVERSIDE ) ss. CITY OF LA QUINTA I, SUSAN MAYSELS, City Clerk of the City of La Quinta, California, do hereby certify the foregoing to be a full, true, and correct copy of Ordinance No. 540 which was introduced at a regular meeting on the 3rd day of May, 2016, and was adopted at a regular meeting held on the 17th day of May, 2016, not being less than 5 days after the date of introduction thereof. I further certify that the foregoing Ordinance was posted in three places within the City of La Quinta as specified in the Rules of Procedure adopted by City Council Resolution No. 2014-013. SUSAN MAYSELS, City Cle City of La Quinta, California DECLARATION OF POSTING I, SUSAN MAYSELS, City Clerk of the City of La Quinta, California, do hereby certify that the foregoing ordinance was posted on May 20, 2016, pursuant to Council Resolution. SUSAN MAYSELS, City Clerk City of La Quinta, California RESOLUTION NO. 2016 - 046 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LA QUINTA, CALIFORNIA, RECITING THE FACT OF THE GENERAL MUNICIPAL ELECTION HELD ON THE EIGHTH DAY OF NOVEMBER, 2016, DECLARING THE RESULTS AND SUCH OTHER MATTERS. AS PROVIDED BY LAW WHEREAS, a General Municipal Election was held; and conducted in the City of La Quinta, California, on Tuesday, November 8, 2016, as required by law; and WHEREAS, notice of election was given in time, form and manner as provided by law, candidates were nominated to fill the vacancy or vacancies as provided by law and Measure G, a one percent (1%) Transactions and Use Tax measure was submitted to the voters; the election was held and conducted and .the votes were cast, received and canvassed and the returns made and declared in time, form and manner as required by the provisions of the laws of the State of California relating to General Law cities and the Charter of the City of La Quinta; and WHEREAS, the Riverside County Registrar of Voters canvassed the returns of the election and has certified the results to the City of La Quinta, and said results are received, attached and made a part hereof as Exhibit "A": and WHEREAS, said General Municipal election was held for the purpose of electing the following officers and considering the following ballot measure of said City as required by the laws relating to cities in the State of California:. •' One Mayor of the City Council for the full term of two years; and • Two Members of the City Council for the full, term of four years each; and • Measure G setting a one percent (10/6) transaction (sales) and, use tax. NOW, THEREFORE, BE I T RESOLVED by the City Council of the City of La Quinta, California, as follows., S.ECTxQN 1. That the names of persons, in alpha order, voted for during said election for Mayor -of the La Quinta City Council is as follows: 1. LINDA EVANS 2. PAULA MAIETTA SECTION 2. That the names of persons, in alpha order, voted for during said election for Members of the La Quinta City Council is as follows: 1. KATHLEEN FITZPATR'ICK 2. KRI5TY FRANKLIN 3. JOSEPH JOHNSON 4. VICTORIA LLORT 5. STEVE SANCHEZ Resolution No. 2016-046 November 8, 2016 Election Results Adopted: December 6, 2016° Page 2 of 3 SECTI_QNN 3. That the ballot measure voted.for at said election is as follows: MEASURE G Shall an ordinance providing revenue, which the State cannot take, to be used locally for police protection; projects such as YES parks, streets, landscaping and flood control; programs attracting businesses; youth/senior services; sports/recreation programs; preserving property values and quality of life by setting a permanent 1% transactions (sales) and use tax, subject to citizen oversight, raising six million dollars annually NO (estimated), with all 'funds dedicated to general city services, prvgrarns and projects, be adopi:ed? SECTION 4. That the City Council does declare and determine that LINDA EVANSwas elected as Mayor for the full term of two (2) years; and KATHLEEN FITZPATRICK and STEVE SANCHEZ were elected as Members of the City Council for the full term of four (4) years each. SECTION 5. That the City Council does declare that the Riverside County Registrar of Voters has certified to the passage of Measure G (Ordinance No. 540) and it shall take effect ten (10) days after adoption of this resolution. SECTION +6. That, the City Clerk shall cause Ordinance No. 540 adopted by the City Council on May 17; 2016 and entitled: AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF LA QUINTA, CALIFORNIA, IMPOSING A TRANSACTIONS AND USE TAX TO BE ADMINISTERED BY THE STATE BOARD OF EQUALIZATION to be codified in the La Quinta Municipal Code and sent to the State Board of Equalization to administer. SECTION 7. That the City Clerk shall immediately make and deliver to each of the persons so elected, a Certificate of Election signed by the City Clerk and authenticated; that the City Clerk shall also administer to each person elected, the Oath of Office prescribed in the Constitution of the State of California and shall have them subscribe to it and file it in the Office of the City Clerk. Each and all of the persons so elected shall then be inducted into the respective office to which they have been elected. SECTION 8. That the City Clerk shall certify to the passage and. adoption of this resolution and enter it into permanent retention. Resolution No. 2016-046 November 8, 2016 Election,Results Adopted: December 6, 2016 Page 3 of 3 PASSED, APPROVED, and ADOPTED at a regutor meeting of the La Quinta City Council field on this Wh day of December, 2016, by the following vote: AYES: `Council Members Pena, Radi, Mayor Evans NOES: None ABSENT: Council Members Franklin, Osborne ABSTAIN: None It:: � � L LINDA EVANS, Mayor City of La Quinta, California ATTEST: SAA� khAtWL'�_ - SUSAN MAYSELS, City erk City of La Quinta, California (CITY SEAL) APPROVED AS TO FORM: WILLIAM H. IHRK , Chy Attorney City of La Quinta, California REBECCA SPENCER Registrar of Voters Susan Maysels City of La Quinta 78495 Calle Tampico La Quinta, CA 92253 Dear Ms. Maysels, . pF R/ `�4 u �'�YA tagi REGISTRAR OF VOTERS COUNTY OF RIVERSIDE December 6, 2016 EXHIBIT A ART TINOCO Assistant Registrar of Voters Enclosed is our certificate to the results of the canvass of election returns for your Consolidated Presidential General Election held on November 8, 2016. The Certificate of Election forms were given to you at the seminar in June. An invoice for services rendered will be mailed to you under a separate cover. Please let me know if I can be of any further assistance. Enclosures Sincerely, REBECCA SPENCER Registrar of Voter's Leticia Flores Elections Coordinator 2724 Gateway Drive I Riverside, CA 92507-0918 (951) 486-7200 I TTY (951) 697-8966 1 FAX (951) 486-7272 www.voteinfo.net REBECCA SPENCER Registrar of Voters * a Lr iY � iY l3 V REGISTRAR OF VOTERS COUNTY OF RIVERSIDE ART TfNOCO Assistant Registrar of Voters CERTIFICATE OF REGISTRAR OF VOTERS TO THE RESULTS OF THE CANVASS OF ELECTION RETURNS State of California ) } ss. County of Riverside } 1, REBECCA SPENCER, Registrar of Voters of said County, do hereby certify that, in pursuance of the provisions of Sections 15301, 15372, and 15374 of the California Elections Code, and the resolution adopted by the City Council, I did canvass the returns of the votes cast on November 8, 2016, as part of the Consolidated Presidential Generaf Election in the CITY OF LA QUANTA and I further certify Ahat the statement of votes cast, to which this certificate- is attached, shows the whale number of votes, for each candidate,, for elective office and for and against each measure at said election; in said City,. and in each precinct therein., and that -the totals as shown for said election are full, true, and correct. Dated this Wh day of December 2016, REBECCA SPBNCER Registrar of Voters ,�gl� 2/ � lleticia Flores Elections Coordinator 2724 Gateway Drive I Riverside, CA 92507-0918 (951) 486-7200 I TTY (951) 697-8966. I FAX (951) 480-7212 www.voteinfo.net 12/66/16 6:09 PM RIVERSIDE COUNTY Statement of Vote 283 of 1043 November 8,2016 CONSOLIDATED PRESIDENTIAL ELECTION 100077 CITY OF LA QUINTA 2 _~ 141 F- z a aN w.v o. z M o H a z d z z w ci W �=�� g �' w x 4 oa g z o i o c Z = U V1 FQQ- W a m U J 1E1- U 7n S `E �C O 46002 tAQU114TR. 014. 14 z?-:ic 142 12 69 3 49 81 27 46002 - Vola by MAI Nullo(09 814 501 41.6s 387 71 193 12 -. 181 105 116 . 40005 tAQU1NTA 117e 354 30.q s 23 40 162 8 81 87 59 4g0j - Vol" try Mail Rnprul rlo 1170 622 $2.90 478 lob 250 lie 171 175 126 411W/ LAQUINTA 2096 560 27AI 443 69 212 126 120 08 40001-VdwbyMN'lAQpw0110 2099 1200 57.17 90 161 436 a13 452 190 40009' LACVINTA 2997 040 2R.24 403 7a 24i! 142 -137 in 06 4G009 - VOtn by r,klll RojwHftp 2904 1654 60,94 1200 210 660 45 513 56 276 0018 U1 QUINTA 2260 465 21.60 336 101 -197 121 122 134 8B 1 40016 • Volo by M411 Roportlnq 225B 1490 60.05 1156 226 4S4 337 6q9 664 300 45018 LAQUINTA 73o1 Oka :Z4.16 4.72 120 285 1114 101 112 164 4901E - Voto by Matt RoporUnO Z301 1154 U.15 827 240 395 300 291 382 229 450% LAQUIWA 2072 463 21.06 319 75 181 127 104 119 78 4001.a - Vola by poll ftolwrgno 2072 1226 59.12 92 24 378 364 4 442 2U 46026 LAQUINTA 2102 531 25.40 36 N 1 210, 1. 136 `113 40026- Vdtd by Mall ReWinq 2102 1021 4B.57 741 20 30 355 22@ 30 222 4GUS LAQUINTA- 1600 402 25.1. 279 7i 137 10. 8G 103 B1 45028- Vain byWilIUMV110 TEOD B70 54,36 b7d 171 274 278 207 264 217 46030 LAQUONTA 2032 380 18.09 Z79 51 104 7L 11B 106 54 ,$6039 • Vola by Mall RnpoWrig 2033 144E WOE 111 177 402 266 501 491 295 46044 LAQUINTA C 0 0.0 0 0 0 il 0 0 4GO44 - Voia by NUIII Roporung G 0 0.D a 0 io 0 0 0 4G047 LAQUNTA 13DE 145 11.10 1211 12 39 32 5' 44 2. 45047-VotobyMail RapotiJ59 130E 1004 81.47 11fi9 lo5 70-1 275 436 443 18 Pmdrld'roiala 2066 4795 23.' 3509 729 183E 1171 1095 1271 829 I wo by Mail: Ropo46ng Talc I a 2068€ 12244 59;25 NO 1811E 3940 3342 3954 4263 240 'Grand ToWta 205Gt 1704 2 02.46 12067 2015 5767 ' 4512. 5049 5534 322 WiaRSIOF 20666 17042 82AS 12657 2615 5707 4513 5049 5534 322 St1Lh Convv 3fore41 9114fct 2069 17042 U46 12057 2616 5787 4513 504S 5534 3 2.90 SOAULudal 011ldcl 206BO 17041 U 46 12057 2015 V87 1613 6049 5534 32A 42ntlAssanttyt7lshtd 2009 17042 KAO 12857 2G35 5787 4513 504C 5534 322E 61 board of E4uarlto9m 4D1 Oi%V 2059E 17042 V.46 128571 2016 5767 4513 5049 6534 3229 4ul Supulv"Mial0154ict 206U 17042 02.40 12051 205 579.7 4513 5049 5534 322@ CzyofLagW6M 206U 17043 82.46 12807 70151 1 5707 4510 5D49 5534 3229 12/O6/16 6.11 PM RIVERSIDE COUNTY Statement of Vote 1013 of 1043 November8,2016 CONSOLIDATED PRESIDENTIAL ELECTION 140134 NO PARTY PREFERENCE MEASURE G-GITY OF LA QUINTA S3 p_ d Y Z 46002 LAQUINTA 914 162 22.36 78 78 46002 - Vola trf Mall Ruparltng 614 501 61.55 220 22E 45005 LA QUINTA 1176 $54 30.05 174 117 460a5 - Volo by Mu44 Rop;Ang 1178 622 520 34Y 267 01007 LAUUINTA 209. I'm 27.11 276 192 46007 - Volo vy Mail Raporyng 2oug 1206 57.11 5611 493 40008 LA QUtNrn, 2uU5 Wit 22.21 .322 #14 46009 •Veto by Moil Raping 2005 1654 60,94 100 $60 46G19 LA QUINTA 2256 405 21.66 215 194 46016- Vole by Mulf Rapo&eg 2256 140Q 60.0E 590 740 45018 LAL1UNTA 2301 546 28.1E 394 231 46018- 1lolo by Mall RoporUAp 2301 1154 60.15 014 422 4E019 LA QUINTA 2U72. 453 21AC 217 152 46019 - Vote by t,1n11 RopaOng 2072 1221 59.1" 014 405 46020 LA QUINTA 2102 534 25,40 200 157 46024 - We by Mall RopnlOoti 2102 1021 48.67 590 336 46020 "RUINTA 166o 402 2611a 216 140 46028 - Vote by hlpll Ruporlang iti00 870 54.38 451 330 4603o LA 4UWA 2033 38Q 15.65 17fi 145 45039 • Vote by A1all Rcpc 6ng 2033 1443 70.9. 609 678 46044 LA QUINTA . 6 11 0.00 0 0 46044 - Voto try Mo4l RoparUng 0 0 0.00 0 0 45047 LAQUINfA 1:100 145 11.10 80 71 46047 - Vain by Mail Hftpo4ing 1305 1064 01.41 483 40" Pro dna Totals 20015 479a 23.22 2385 1590 Vo10 by Mull Roporfing. Totals 2p668 122" 59.26 5568 5519 0,aad ToU6 20666 17042 8246 0231 0000 HwERSipE 2OW 17042 5246 0231 0808 3601 Conprosalonal Dislrlcl 2006 47042 02.46 =3 6600 203 SanaW(al f]tuirid 20MG 11042 82.46 6231 0005 4.2r1tl A88 bftEy Disl 1at 20660 17P47 82,46! 0233 6000 St Eloara of E4uallzuUO3 41h Digit 20655 17042 82.46 8233 6809 401 Suonrvlsonal Dlaa10 20060 1104s 82.468233 4889 Clly of Eo Quinin -im i7m . u 8233 66Q9 Tdf 4 4a9&rw OFFICE OF THE CITY CLERK TEL (760) 777-7103 CERTIFICATION OF RESOLUTION NO. 2016-046 STATE OF CALIFORNIA COUNTY OF RIVERSIDE CITY OF LA QUINTA I, SUSAN MAYSELS, City Clerk of the City of La Quinta, California, do hereby certify that the foregoing resolution containing seven (7) pages is a full, true and correct copy of Resolution No. 2016-046 of the City of La Quinta entitled: A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LA QUINTA, CALIFORNIA, RECITING THE FACT OF THE GENERAL MUNICIPAL ELECTION HELD ON THE EIGHTY DAY OF NOVEMBER 2016, DECLARING THE RESULTS AND SUCH OTHER MATTERS AS PROVIDED BY LAW Resolution No. 2016-046 was adopted by the La Quinta City Council on the 6tn day of December 2016. Dated: December 21, 2016 SUSAN MAYSELS, City Cler City of La Quinta, California (CITY SEAL) 78-495 CALLE TAMPICO, LA QUINTA, CA 92253 ORDINANCE NO.540 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF LA QUINTA, CALIFORNIA, IMPOSING A TRANSACTIONS AND USE TAX TO BE ADMINISTERED BY THE STATE BOARD OF EQUALIZATION THE PEOPLE OF THE CITY OF LA QUINTA, CALIFORNIA, HEREBY ORDAIN AS FOLLOWS: SECTION 1. Chapter 3.27 is hereby added to Title 3 of the La Quinta Municipal Code to read: Sections: TRANSACTIONS AND USE TAX 3.27.010 Title and Applicable Territory 3.27.020 Operative Date 3.27.030 Purpose 3.27.040 Contract with State 3.27.050 Transactions Tax Rate 3:27.060 Place of Sale 3.27.070 Use Tax Rate 3.27.080 Adoption of Provisions of State Law 3.27.090 Limitations on Adoption of State Law and Collection of Use Taxes 3.27.100 Permit Not Required 3.27.110 Exemptions and Exclusions 3.27.120 Amendments 3.27.130 Enjoining Collection Forbidden 3.27.010 Title and Applicable Territory. This Ordinance shall be known as the La Quinta Transactions and Use Tax Ordinance. The City of La Quinta hereinafter shall be called "City." This Ordinance shall be applicable in the incorporated territory of the City. 3.27.020 Operative Date. "Operative Date" means the first day of the first calendar quarter commencing more than 110 days after the adoption of this Ordinance, the date of such adoption being as set forth below. 3.27.030 Purpose. This Ordinance is adopted to achieve the following, among other purposes, and directs that the provisions hereof be interpreted in order to accomplish those purposes: A. To impose a retail transactions and use tax in accordance with the provisions of Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue Ordinance No. 540 Add Chapter 3.27 to Title 3 - Revenue and Finance Imposing 1%Transactions and Use Tax Adopted: May 17, 2016 Page 2 of 8 and Taxation Code and Section 7285.9 of Part 1.7 of Division 2 of the Revenue and Taxation Code, which authorizes the City to adopt this tax ordinance which shall be operative if a majority of the electors voting on the measure vote to approve the imposition of the tax at an election called for that purpose. B. To adopt ,a retail transactions and use tax ordinance that incorporates provisions identical to those of the Sales and Use Tax Law of the State of California insofar as those provisions are not inconsistent with the requirements and limitations contained in Part 1.6 of Division 2 of the Revenue and Taxation Code. C. To adopt a retail transactions and use tax ordinance that imposes a tax and provides a measure therefore that can be administered and collected by the State Board of Equalization in a manner that adapts itself as fully as practicable to, and requires the least possible deviation from, the existing statutory and administrative procedures followed by the State Board of Equalization in administering and collecting the California State Sales and Use Taxes. D. To adopt a retail transactions and use tax ordinance that can be administered in a manner that will be, to the greatest degree possible, consistent with the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code, minimize the cost -of collecting the transactions and use taxes, and at the same time, minimize the burden of record keeping upon persons subject to taxation under the provisions of this Ordinance. 3.27.040 Contract with State. Prior to the operative date, the City shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of this transactions and use tax ordinance; provided, that if the City shall not have contracted with the State Board of Equalization prior to the operative date, it shall nevertheless so contract and in such a case the operative date shall be the first day of the first calendar quarter following the execution of such a contract. 3.27.050 Transactions Tax Rate. For the privilege of selling tangible personal property at retail, a transactions and use tax is hereby imposed upon all retailers in the incorporated territory of the City at the rate of One Percent (1%) of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in said territory on and after the operative date of this Ordinance. 3.27.060 Place of Sale. For the purposes of this Ordinance, all retail sales are consummated at the place of business of the retailer unless the tangible personal property sold is delivered by the retailer or his agent to an out-of-state destination or to a common carrier for delivery to an out-of-state destination. The gross receipts from such sales shall include delivery charges, when such charges are subject to the state sales and use tax, Ordinance No. 540 Add Chapter 3.27 to Title 3 - Revenue and Finance Imposing 1%Transactions and Use Tax Adopted: May 17, 2016 Page 3 of 8 regardless of the place to which delivery is made. In the event a retailer has no permanent place of business in the State or has more than one place of business, the place or places at which the retail sales are consummated shall be determined under rules and regulations to be prescribed and adopted by the State Board of Equalization. 3.27.070 Use Tax Rate. An excise tax is hereby imposed on the storage, use or other consumption in the City of tangible personal property purchased from any retailer on and after the operative date of this Ordinance for storage, use or other consumption in said territory at the rate of One Percent (1%) of the sales price of the property. The sales price shall include delivery charges when such charges are subject to state sales or use tax regardless of the place to which delivery is made. 3.27.080 Adoption of Provisions of State Law. Except as otherwise provided in this Ordinance and except insofar as they are inconsistent with the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code, all of the provisions of Part 1 (commencing with Section 6001) of Division 2 of the Revenue and Taxation Code are hereby adopted and made a part of this Ordinance as though fully set forth herein. 3.27.090 Limitations on Adopt'on of State Law,and Collection of Use Taxes. In adopting the provisions of Part 1 of Division 2 of the Revenue and Taxation Code: A. Wherever the State of California is named or referred to as the taxing agency, the name of this City shall be substituted therefor. However, the substitution shall not be made when: 1. The word "State" is used as a part of the title of the State Controller, State Treasurer, State Board of Equalization, State Treasury, or the Constitution of the State of California; 2. The result of that substitution would require action to be taken by or against this City or any agency, officer, or employee thereof rather than by or against the State Board of Equalization, in performing the functions incident to the administration or operation of this Ordinance. 3. In those sections, including, but not necessarily limited to sections referring to the exterior boundaries of the State of California, where the result of the substitution would be to: a. Provide an exemption from this transactions and use tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not otherwise be exempt from this transactions and use tax while such sales, storage, use or other consumption remain subject to sales and use tax by the State under the provisions of Part 1 of Division 2 of the Revenue and Taxation Code, or; b. Impose this transactions and use tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not be subject to sales and use tax by the state under the said provision of that code. Ordinance No. 540 Add Chapter 3.27 to Title 3 - Revenue and Finance Imposing 1% Transactions and Use Tax Adopted: May 17, 2016 Page 4 of 8 4. In Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 or 6828 of the Revenue and Taxation Code. B. The word "City" shall be substituted for the word "State" in the phrase "retailer engaged in business in this State" in Section 6203 and in the definition of that phrase in Section 6203. 3.27.100 Permit Not Required. If a seller's permit has been issued to a retailer under Section 6067 of the Revenue and Taxation Code, an additional transactor's permit shall not be required by this Ordinance. 3.27.110 Exemptions and Exclusions. A. There shall be excluded from the measure of the transactions and use tax the amount of any sales or use tax imposed by the State of California or by any city, city and county, or county pursuant to the Bradley -Burns Uniform Local Sales and Use Tax Law or the amount of any state -administered transactions or use tax. B. There are exempted from the computation of the amount of transactions tax the gross receipts from: 1. Sales of tangible personal property, other than fuel or petroleum products, to operators of aircraft to be used or consumed principally outside the county in which the sale is made and directly and exclusively in the use of such aircraft as common carriers of persons or property under the authority of the laws of this State, the United States, or any foreign government. 2. Sales of property to be used outside the City which is shipped to a point outside the City, pursuant to the contract of sale, by delivery to such point by the retailer or his/her agent, or by delivery by the retailer to a carrier for shipment to a consignee at such point. For the purposes of this paragraph; delivery to a point outside the City shall be satisfied: a. With respect to vehicles (other than commercial vehicles) subject to registration pursuant to Chapter 1 (commencing with Section 4000) of Division 3 of the Vehicle Code, aircraft licensed in compliance with Section 21411 of the Public Utilities Code, and undocumented vessels registered under Division 3.5 (commencing with Section 9840) of the Vehicle Code by registration to an out -of -City address and by a declaration under penalty of perjury, signed by the buyer, stating that such address is, in fact, his/her principal place of residence; and b. With respect to commercial vehicles, by registration to a place of business out -of -City and declaration under penalty of perjury, signed by the buyer, that the vehicle will be operated from that address. 3. The sale of tangible personal property if the seller is obligated to furnish the property for a fixed price pursuant to a contract entered into prior to the operative date of this Ordinance. Ordinance No. 540 Add Chapter 3.27 to Title 3 - Revenue and Finance Imposing 1% Transactions and Use Tax Adopted: May 17, 2016 Page 5 of 8 4. A lease of tangible personal property which is a continuing sale of such property, for any period of time for which the lessor is obligated to lease the property for an amount fixed by the lease prior to the operative date of this Ordinance. 5. For the purposes of subparagraphs (3) and (4) of this section, the sale or lease of tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised. C. There are exempted from the use tax imposed by this Ordinance, the storage, use or other consumption in this City of tangible personal property: 1. The gross receipts from the sale of which have been subject to a transactions tax under any state -administered transactions and use tax ordinance. 2. Other than fuel or petroleum products purchased by operators of aircraft and used or consumed by such operators directly and exclusively in the use of such aircraft as common carriers of persons or property for hire or compensation under a certificate of public convenience and necessity issued pursuant to the laws of this State, the United States, or any foreign government. This exemption is in addition to the exemptions provided in Sections 6366 and 6366.1 of the Revenue and Taxation Code of the State of California. 3. If the purchaser is obligated to purchase the property for a fixed price pursuant to a contract entered into prior to the operative date of this Ordinance. 4. If the possession of, or the exercise of any right or power over, the tangible personal property arises under a lease which is a continuing purchase of such property for any period of time for which the lessee is obligated to lease the property for an amount fixed by a lease prior to the operative date of this Ordinance. 5. For the purposes of subparagraphs (3) and (4) of this section, storage, use, or other consumption, or possession of, or exercise of any right or power over, tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised. 6. Except as provided in subparagraph (7), a retailer engaged in business in the City shall not be required to collect use tax from the purchaser of tangible personal property, unless the retailer ships or delivers the property into the City or participates within the City in making the sale of the property, including, but not limited to, soliciting or receiving the order, either directly or indirectly, at a place of business of the retailer in the City or through any representative, agent, canvasser, solicitor, subsidiary, or person in the City under the authority of the retailer. 7. "A retailer engaged in business in the City" shall also include any retailer of any of the following: vehicles subject to registration pursuant to Chapter 1 (commencing with Section 4000) of Division 3 of the Vehicle Code, aircraft licensed in compliance with Section 21411 of the Public Utilities Code, or undocumented vessels registered under Division 3.5 (commencing with Section 9840) of the Vehicle Code. Ordinance No. 540 Add Chapter 3.27 to Title 3 - Revenue and Finance Imposing 1% Transactions and Use Tax Adopted: May 17, 2016 Page 6 of 8 That retailer shall be required to collect use tax from any purchaser who registers or licenses the vehicle, vessel, or aircraft at an address in the City. D. Any person subject to use tax under this Ordinance may credit against that tax any transactions tax or -reimbursement for transactions tax paid to a district imposing, or retailer liable for a transactions tax pursuant to Part 1.6 of Division 2 of the Revenue and Taxation Code with respect to the sale to the person of the property the storage, use or other consumption of which is subject to the use tax. 3.27.120 Amendments. All amendments subsequent to the effective date of this Ordinance to Part 1 of Division 2 of the Revenue and Taxation Code relating to sales and use taxes and which are not inconsistent with Part 1.6 and Part 1.7 of Division 2 of the Revenue and Taxation Code, and all amendments to Part 1.6 and Part 1.7 of Division 2 of the Revenue and Taxation Code, shall automatically become a part of this Ordinance, provided however, that no such amendment shall operate so as to affect the rate, duration or receipt of revenues by the City for the transactions and use tax imposed by this Ordinance. 3.27.130 Enjoining Collection Forbidden. No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or -proceeding in any court against the State or the City, or against any officer of the State or the City, to prevent or enjoin the collection under this Ordinance, or Part 1.6 of Division 2 of the Revenue and Taxation Code, of any tax or any amount of tax required to be collected. SECTION 2. CITIZEN OVERSIGHT. After this Ordinance becomes effective, the City Council for the City of La Quinta, at an open and public regular or special meeting, shall adopt a resolution that establishes a process to ensure that the revenue received by the one percent (1%) transactions and use tax imposed under this Ordinance will be subject to annual review by an independent citizen oversight committee, and will remain used for the provision of services, programs and capital projects in the City of La Quinta. SECTION 3. SEVERABILITY. If any provision of this Ordinance or the application thereof to any person or circumstance is held invalid, the remainder of this Ordinance and the application of such provision to other persons or circumstances shall not be affected thereby. SECTION 4. EFFECTIVE DATE. This Ordinance shall become effective only upon adoption by a majority of the people voting on the measure to adopt this Ordinance at the general municipal election on November 8, 2016. This Ordinance shall be considered as adopted upon the date that the vote on this Ordinance is declared by the City Council for the City of La Quinta, and shall go into effect 10 days after that date. Ordinance No. 540 Add Chapter 3.27 to Title 3 - Revenue and Finance Imposing 1% Transactions and Use'Tax Adopted: May 17, 2016 Page 7 of 8 PASSED, APPROVED and ADOPTED, at a regular meeting of the La Quinta City Council held this 17th day of May, 2016, by the following vote: AYES: Council Members Franklin, Osborne, Pena, Radi, Mayor Evans NOES: None ABSENT: None ABSTAIN: None LINDA EVANS, Mayor City of La Quinta, California ATTEST: SUSAN MAYSELS, City CVrk City of La Quinta, California (CITY SEAL) APPROVED AS TO FORM: t: -2�z ILLIAM H. IHRKE, City Attorney City of La Quinta, California Ordinance No. 540 Add Chapter 3.27 to Title 3 - Revenue and Finance Imposing 1% Transactions and Use Tax Adopted: May 17, 2016 Page 8 of 8 CERTIFICATION STATE OF CALIFORNIA COUNTY OF RIVERSIDE ) ss. CITY OF LA QUINTA j I, SUSAN MAYSELS, City Clerk of the City of La Quinta, California, do hereby certify the foregoing to be a full, true, and correct copy of Ordinance No. 540 which was introduced at a regular meeting on the 3rd day of May, 2016, and was adopted at a regular meeting held on the 17th day of May, 2016, not being less than 5 days after the date of introduction thereof. I further certify that the foregoing Ordinance was posted in three places within the City of La Quints as specified in the Rules of Procedure adopted by City Council Resolution No. 2014-013. SUSAN MAYSELS, City Cle City of La Quinta, California DECLARATION OF POSTING I, SUSAN MAYSELS, City Clerk of the City of La Quinta, California, do hereby certify that the foregoing ordinance was posted on May 20, 2016, pursuant to Council Resolution*. SUSAN MAYSELS, City Clerk City of La Quinta, California T-df 4.44" OFFICE OF THE CITY CLERK TEL (760) 777-7103 CERTIFICATION OF ORDINANCE NO. 540 STATE OF CALIFORNIA ) COUNTY OF RIVERSIDE ) CITY OF LA QUINTA ) I, SUSAN MAYSELS, City Clerk of the City of, La Quinta, California, do hereby certify that the foregoing ordinance containing eight (8) pages is a full, true and correct copy of Ordinance No. 540 of the City of La Quinta entitled: AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF LA QUINTA, CALIFORNIA, IMPOSING A TRANSACTIONS AND USE TAX TO BE ADMINISTERED BY THE STATE BOARD OF EQUALIZATION Ordinance No. 540 was adopted by the La Quinta City Council on the 171n day of May 2016. Ordinance 540 was passed by the La Quinta electorate on November 8, 2016 as Measure G on the ballot of the Consolidated Presidential General Election as certified by the Riverside County Registrar of Voters, and declared by the La Quinta City Council on December 6, 2016, Resolution No. 2016-046. Dated: December 22, 2016 S�4� h�4� SUSAN MAYSELS, City Clerk City of La Quinta, California (CITY SEAL) 78-495 CALLE TAMPICO, LA QUINTA, CA 92253 RESOLUTION NO. 2016 - 048 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LA QUINTA, CALIFORNIA, APPROVING AGREEMENTS WITH THE STATE BOARD OF EQUALIZATION AND AUTHORIZING THE CITY MANAGER TO EXECUTE THE AGREEMENTS FOR IMPLEMENTATION OF A LOCAL TRANSACTIONS AND USE TAX WHEREAS, on May 17, 2016 the City Council approved Ordinance No 540 amending the La Quinta Municipal Code and providing for a local transactions and use tax; and WHEREAS, the State Board of Equalization (Board) administers and collects the transactions and use taxes for all applicable jurisdictions within the state; and WHEREAS, the Board will be responsible to administer and collect the transactions and use tax for the City; and WHEREAS, the Board requires that the City enter into a "Preparatory Agreement" and an "Administration Agreement" prior to- implementation of said taxes; and WHEREAS, the Board requires that the City Council authorize the agreements, and designate the position authorized to execute agreements on behalf of the City, NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of La Quinta, California, as follows: SECTION 1. The "Preparatory Agreement" attached as Exhibit A and the "Administrative Agreement" attached as Exhibit B are hereby approved. SECTION 2. The City Manager of the City of La Quinta is hereby authorized to execute each agreement. PASSED, APPROVED, and ADOPTED at a regular meeting of the La Quinta City Council held on this 20t" day of December, 2016 by the following vote: AYES: Council Members Fitzpatrick, Pena, Radi, Sanchez, Mayor Evans NOES: None ABSENT: None ABSTAIN: None Resolution No. 2016-048 BOE Agreements to Implement 1% Tax (Measure G) Adopted: December 20, 2016 Page 2 of 2 LINDA EVANS, Mayor City of La Quinta, California ATTEST: SUSAN MAYSELS, City Cler City of La Quinta, California (CITY SEAL) APPROVE® AS TO FORM: WILLIAM H. IHR, E, City Attorney City of La Quinta, California 1 *:I:I1:3:r_1 AGREEMENT FOR PREPARATION TO ADMINISTER AND OPERATE CITY'S TRANSACTIONS AND USE TAX ORDINANCE In order to prepare to administer a transactions and use tax ordinance adopted in accordance with the provision of Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code, the City of LA QUINTA , hereinafter called City, and the STATE BOARD OF EQUALIZATION, hereinafter called Board, do agree as follows: 1. The Board agrees to enter into work to prepare to administer and operate a transactions and use tax in conformity with Part 1.6 of Division 2 of the Revenue and Taxation Code which has been approved by a majority of the electors of the City and whose ordinance has been adopted by the City. 2. City agrees to pay to the Board at the times and in the amounts hereinafter specified all of the Board's costs for preparatory work necessary to administer the City's transactions and use tax ordinance. The Board's costs for preparatory work include costs of developing procedures, programming for data processing, developing and adopting appropriate regulations, designing and printing forms, developing instructions for the Board's staff and for taxpayers, and other appropriate and necessary preparatory costs to administer a transactions and use tax ordinance. These costs shall include both direct and indirect costs as specified in Section 11256 of the Government Code. 3. Preparatory costs may be accounted for in a manner which conforms to the internal accounting and personnel records currently maintained by the Board. The billings for costs may be presented in summary form. Detailed records of preparatory costs will be retained for audit and verification by the City. 4. Any dispute as to the amount of preparatory costs incurred by the Board shall be referred to the State Director of Finance for resolution, and the Director's decision shall be final. 5. Preparatory costs incurred by the Board shall be billed by the Board periodically, with the final billing within a reasonable time after the operative date of the ordinance. City shall pay to the Board the amount of such costs on or before the last day of the next succeeding month following the month when the billing is received. 6. The amount to be paid by City for the Board's preparatory costs shall not exceed one hundred seventy-five thousand dollars ($175,000) (Revenue and Taxation Code Section 7272.) 7. Communications and notices may be sent by first class United States mail. Communications and notices to be sent to the Board shall be addressed to: State Board of Equalization P.O. Box 942879, MIC: 27 Sacramento, California 94279-0027 Attention: Administrator, Local Revenue Branch Communications and notices to be sent to City shall be addressed to: CITY CLERK CITY HALL, 78495 CALLE TAMPICO LA QU I NTA, CA 9225' 8. The date of this agreement is the date on which it is approved by the Department of General Services. This agreement shall continue in effect until the preparatory work necessary to administer City's transactions and use tax ordinance has been completed and the Board has received all payments due from City under the terms of this agreement. CITY OF LA Q U I N TA ffi�"4 Ia WRI (Typed Name) CITY MANAGER (Title) (Rev. 11 /16) OA STATE BOARD OF EQUALIZATION •• • APPROVED FEB 10 2011 OFFICE OF LEGALSER ICES DEPT OF r.PNERAL SERVICES EXHIBIT B AGREEMENT FOR STATE ADMINISTRATION OF CITY TRANSACTIONS AND USE TAXES The City Council of the City of LA LA QUINTA has adopted, and the voters of the City of QUINTA (hereafter called "City" or "District") have approved by the required majority vote, the City of LA QU I NTA'S Transactions and Use Tax Ordinance (hereafter called "Ordinance"), a copy of which is attached hereto. To carry out the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code and the Ordinance, the State Board of Equalization, (hereinafter called the "Board") and the City do agree as follows: ARTICLE I DEFINITIONS Unless the context requires otherwise, wherever the following terms appear in the Agreement, they shall be interpreted to mean the following: 1. "District taxes" shall mean the transactions and use taxes, penalties, and interest imposed under an ordinance specifically authorized by Revenue and Taxation code Section 7285.9 , and in compliance with Part 1.6, Division 2 of the Revenue and Taxation Code. 2. "City Ordinance" shall mean the City's Transactions and Use Tax Ordinance referred to above and attached hereto, Ordinance No. 540 , as amended from time to time, or as deemed to be amended from time to time pursuant to Revenue and Taxation Code .Section 7262.2. ARTICLE II ADMINISTRATION AND COLLECTION OF CITY TAXES A. Administration. The Board and City agree that the Board shall perform exclusively all functions incident to the administration and operation of the City Ordinance. B. Other Applicable Laws. City agrees that all provisions of law applicable to the administration and operation of the State Sales and Use Tax Law which are not inconsistent with Part 1.6 of Division 2 of the Revenue and Taxation Code shall be applicable to the administration and operation of the City Ordinance. City agrees that money collected pursuant to the City Ordinance may be deposited into the State Treasury to the credit of the Retail Sales Tax Fund and may be drawn from that Fund for any authorized purpose, including making refunds, compensating and reimbursing the Board pursuant to Article IV of this Agreement, and transmitting to City the amount to which City is entitled. C. Transmittal of money. 1. For the period during which the tax is in effect, and except as otherwise provided herein, all district taxes collected under the provisions of the City Ordinance shall be transmitted to City periodically as promptly as feasible, but not less often than twice in each calendar quarter. 2. For periods subsequent to the expiration date of the tax whether by City's self-imposed limits or by final judgment of any court of the State of California holding that City's ordinance is invalid or void, all district taxes collected under the provisions of the City Ordinance shall be transmitted to City not less than once in each calendar quarter. 3. Transmittals may be made by mail or electronic funds transfer to an account of the City designated and authorized by the City. A statement shall be furnished at least quarterly indicating the amounts withheld pursuant to Article IV of this Agreement. D. Rules. The Board shall prescribe and adopt such rules and regulations as in its judgment are necessary or desirable for the administration and operation of the City Ordinance and the distribution of the district taxes collected thereunder. E. Preference. Unless the payor instructs otherwise, and except as otherwise provided in this Agreement, the Board shall give no preference in applying money received for state sales and use taxes, state -administered local sales and use taxes, and district transactions and use taxes owed by a taxpayer, but shall apply moneys collected to the satisfaction of the claims of the State, cities, counties, cities and counties, redevelopment agencies, other districts, and City as their interests appear. (Rev 11-16) 2 F. Security. The Board agrees that any security which it hereafter requires to be furnished by taxpayers under the State Sales and Use Tax Law will be upon such terms that it also will be available for the payment of the claims of City for district taxes owing to it as its interest appears. The Board shall not be required to change the terms of any security now held by it, and City shall not participate in any security now held by the Board. G. Records of the Board. When requested by resolution of the legislative body of the City under section 7056 of the Revenue and Taxation Code, the Board agrees to permit authorized personnel of the City to examine the records of the Board, including the name, address, and account number of each seller holding a seller's permit with a registered business location in the City, pertaining to the ascertainment of transactions and use taxes collected for the City. Information obtained by the City from examination of the Board's records shall be used by the City only for purposes related to the collection of transactions and use taxes by the Board pursuant to this Agreement. H. Annexation. City agrees that the Board shall not be required to give effect to an annexation, for the purpose of collecting, allocating, and distributing District transactions and use taxes, earlier than the first day of the calendar quarter which commences not less than two months after notice to the Board. The notice shall include the name of the county or counties annexed to the extended City boundary. In the event the City shall annex an area, the boundaries of which are not coterminous with a county or counties, the notice shall include a description of the area annexed and two maps of the City showing the area annexed and the location address of the property nearest to the extended City boundary on each side of every street or road crossing the boundary. ARTICLE III ALLOCATION OF TAX A. Allocation. In the administration of the Board's contracts with all districts that impose transactions and use taxes imposed under ordinances, which comply with Part 1.6 of Division 2 of the Revenue and Taxation Code: (Rev 11-16) 3 1. Any payment not identified as being in payment of liability owing to a designated district or districts may be apportioned among the districts as their interest appear, or, in the discretion of the Board, to all districts with which the Board has contracted using ratios reflected by the distribution of district taxes collected from all taxpayers. 2. All district taxes collected as a result of determinations or billings made by the Board, and all amounts refunded or credited may be distributed or charged to the respective districts in the same ratio as the taxpayer's self -declared district taxes for the period for which the determination, billing, refund or credit applies. B. Vehicles, Vessels, and Aircraft. For the purpose of allocating use tax with respect to vehicles, vessels, or aircraft, the address of the registered owner appearing on the application for registration or on the certificate of ownership may be used by the Board in determining the place of use. ARTICLE IV COMPENSATION The City agrees to pay to the Board as the Board's cost of administering the City Ordinance such amount as is provided for by law. Such amounts shall be deducted from the taxes collected by the Board for the City. ARTICLE V MISCELLANEOUS PROVISIONS A. Communications. Communications and notices may be sent by first class United States mail to the addresses listed below, or to such other addresses as the parties may from time to time designate. A notification is complete when deposited in the mail. (Rev 11-16) 4 Communications and notices to be sent to the Board shall be addressed to: State Board of Equalization P.O. Box 942879, MIC: 27 Sacramento, California 94279-0027 Attention: Administrator Local Revenue Branch Communications and notices to be sent to the City shall be addressed to: CITY CLERK CITY HALL, 78495 CALLE TAMPICO LA QUINTA, CA 92253 Unless otherwise directed, transmittals of payment of District transactions and use taxes will be sent to the address above. B. Term. The date of this Agreement is the date on which it is approved by the Department of General Services. The Agreement shall take effect on April 1, 2017. This Agreement shall continue until December 31 next following the expiration date of the City Ordinance, and shall thereafter be renewed automatically from year to year until the Board completes all work necessary to the administration of the City Ordinance and has received and disbursed all payments due under that Ordinance. C. Notice of Repeal of Ordinance. City shall give the Board written notice of the repeal of the City Ordinance not less than 110 days prior to the operative date of the repeal. (Rev 11-16) 5 ARTICLE VI ADMINISTRATION OF TAXES IF THE ORDINANCE IS CHALLENGED AS BEING INVALID A. Impoundment of funds. 1. When a legal action is begun challenging the validity of the imposition of the tax, the City shall deposit in an interest -bearing escrow account, any proceeds transmitted to it under Article II. C., until a court of competent jurisdiction renders a final and non -appealable judgment that the tax is valid. 2. If the tax is determined to be unconstitutional or otherwise invalid, the City shall transmit to the Board the moneys retained in escrow, including any accumulated interest, within ten days of the judgment of the trial court in the litigation awarding costs and fees becoming final and non - appealable. B. Costs of administration. Should a final judgment be entered in any court of the State of California, holding that City's Ordinance is invalid or void, and requiring a rebate or refund to taxpayers of any taxes collected under the terms of this Agreement, the parties mutually agree that: Ordinance. 1. Board may retain all payments made by City to Board to prepare to administer the City 2. City will pay to Board and allow Board to retain Board's cost of administering the City Ordinance in the amounts set forth in Article IV of this Agreement. 3. City will pay to Board or to the State of California the amount of any taxes plus interest and penalties, if any, that Board or the State of California may be required to rebate or refund to taxpayers. (Rev.11-16) 6 4. City will pay to Board its costs for rebating or refunding such taxes, interest, or penalties. Board's costs shall include its additional cost for developing procedures for processing the rebates or refunds, its costs of actually making these refunds, designing and printing forms, and developing instructions for Board's staff for use in making these rebates or refunds and any other costs incurred by Board which are reasonably appropriate or necessary to make those rebates or refunds. These costs shall include Board's direct and indirect costs as specified by Section 11256 of the Government Code. 5. Costs may be accounted for in a manner, which conforms to the internal accounting, and personnel records currently maintained by the Board. The billings for such costs may be presented in summary form. Detailed records will be retained for audit and verification by City. 6. Any dispute as to the amount of costs incurred by Board in refunding taxes shall be referred to the State Director of Finance for resolution and the Director's decision shall be final. 7. Costs incurred by Board in connection with such refunds shall be billed by Board on or before the 25th day of the second month following the month in which the judgment of a court of the State of California holding City's Ordinance invalid or void becomes final. Thereafter Board shall bill City on or before the 25th of each month for all costs incurred by Board for the preceding calendar month. City shall pay to Board the amount of such costs on or before the last day of the succeeding month and shall pay to Board the total amount of taxes, interest, and penalties refunded or paid to taxpayers, together with Board costs incurred in making those refunds. CITY OF EVACEK (Typed Name) CITY MANAGER (Title) (Rev. 1 1-16) 7 STATE BOARD OF EQUALIZATION W-WRIANP, Ar F' .41, W-;ItP210011. PF—A�d�;-iin-is APPROVED F� 10 � I ATTACHMENT TO EXHIBIT "B" - BOE ADMINISTRATION AGREEMENT ORDINANCE NO. 540 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF LA QUINTA, CALIFORNIA, IMPOSING A TRANSACTIONS AND USE TAX TO BE ADMI.NISTERED BY THE STATE BOARD OF EQUALIZATION THE PEOPLE OF THE CITY OF LA QUINTA, CALIFORNIA, HEREBY ORDAIN AS FOLLOWS: SECTION 1. Chapter 3.27 is hereby added to Title 3 of the La Quinta Municipal Code to read: Sections: TRANSACTIONS AND USE TAX 3.27.010 Title and Applicable Territory 3.27.020 Operative Date 3.27.030 Purpose 3.27.040 Contract with State 3.27.050 Transactions Tax Rate 3.27.060 Place of Sale 3.27.070 Use Tax Rate 3.27.080 Adoption of Provisions of State Law 3.27.090 Limitations on Adoption of State Law and Collection of Use Taxes 3.27.100 Permit Not Required 3.27.110 Exemptions and Exclusions 3.27.120 Amendments 3.27.130 Enjoining Collection Forbidden 3.27.010 Title and Applicahle Territory. This Ordinance shall be known as the La Quinta Transactions and Use Tax Ordinance. The City of La Quinta hereinafter shall be called "City." This Ordinance shall be applicable in the incorporated territory of the City. 3.27.020 Operative Date. "Operative Date" means the first day of the first calendar quarter commencing more than 110 days after the adoption of this Ordinance, the date of such adoption being as set forth below. 3.27.030 Pjia ppse. This Ordinance is adopted to achieve the following, among other purposes, and directs that the provisions hereof be interpreted in order to accomplish those purposes: A. To impose a retail transactions and use tax in accordance with the provisions of Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue Ordinance No. 540 Add Chapter 3.27 to Title 3 - Revenue and Finance Imposing 1%Transactions and Use Tax Adopted: May 17. 2016 Page 2 of 8 and Taxation Code and Section 7285.9 of Part 1.7 of Division 2 of the Revenue and Taxation Code, which authorizes the City to adopt this tax ordinance which shall be operative if a majority of the electors voting on the measure vote to approve the imposition of the tax at an election called for that purpose. B. To adopt a retail transactions and use tax ordinance that incorporates provisions identical to those of the Sales and Use Tax Law of the State of California insofar as those provisions are not inconsistent with the requirements and limitations contained in Part 1.6 of Division 2 of the Revenue and Taxation Code. C. To adopt a retail transactions and use tax ordinance that imposes a tax and provides a measure therefore that can be administered and collected by the State Board of Equalization in a manner that adapts itself as fully as practicable to, and requires the least possible deviation from, the existing statutory and administrative procedures followed by the State Board of Equalization in administering and collecting the California State Sales and Use Taxes. D. To adopt a retail transactions and use tax ordinance that can be administered in a manner that will be, to the greatest degree possible, consistent with the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code, minimize the cost,of collecting the transactions and use taxes, and at -the same time; minimize the burden of record keeping upon persons subject to taxation under the provisions of this Ordinance. 3.27.040 Contract with State. Prior to the operative date, the City shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of this transactions and use tax ordinance; provided, that if the City shall not have contracted with the State Board of Equalization prior to the operative date, it shall nevertheless so contract and in such a case the operative date shall be the first day of the first calendar quarter following the execution of such a contract. 3.27.050 Trans_actio_ns Tax Rate. For the privilege of selling tangible personal property at retail, a transactions and use tax is hereby imposed upon all retailers in the incorporated territory of the City at the rate of One Percent (1%) of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in said territory on and after the operative date of this Ordinance. 3.27.060 Place of Sale. For the purposes of this Ordinance, all retail sales are consummated at the place of business of the retailer unless the tangible personal property sold is delivered by the retailer or his agent to an out-of-state destination or to a common carrier for delivery to an out-of-state destination. The gross receipts from such sales shall include delivery charges, when such charges are subject to the state sales and use tax, Ordinance No.540 Add Chapter 3.27 to Title 3 - Revenue and Finance Imposing 1% Transactions and Use Tax Adopted: May 17, 2016 Page 3 of 8 regardless of the place to which delivery is made. In the event a retailer has no permanent place of business in the State or has more than one place of business, the place or places at which the retail sales are consummated shall be determined under rules and regulations to be prescribed and adopted by the State Board of Equalization. 3.27.070 Use Tax Rate. An excise tax is hereby imposed on the storage, use or other consumption in the City of tangible personal property purchased from any retailer on and after the operative date of this Ordinance for storage, use or other consumption in said territory at the rate of One Percent (1%) of the sales price of the property. The sales price shall include delivery charges when such charges are subject to state sales or use tax regardless of the place to which delivery is made. 3.27.080 Ad -option of rovis` s of.St to Low. Except as otherwise provided in this Ordinance and except insofar as they are inconsistent with the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code, all of the provisions of Part 1 (commencing with Section 6001) of Division 2 of the Revenue and Taxation Code are hereby adopted and made a part of this Ordinance as though fully set forth herein. 3.27.090 Limitations on AdoptlonAf State Low- anCo lectiony of Use Taxes. In adopting the provisions of Part 1 of Division 2 of the Revenue and Taxation Code: A. Wherever the State of California is named or referred to as the taxing agency, the name of this City shall be substituted therefor. However, the substitution shall not be made when: 1. The word "State" is used as a part of the title of the State Controller, State Treasurer, State Board of Equalization, State Treasury, or the Constitution of the State of California; 2. The result of that substitution would require action to be taken by or against this City or any agency, officer, or employee thereof rather than by or against the State Board of Equalization, in performing the functions incident to the administration or operation of this Ordinance. 3. In those sections, including, but not necessarily limited to sections referring to the exterior boundaries of the State of California, where the result of the substitution would be to: a. Provide an exemption from this transactions and use tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not otherwise be exempt from this transactions and use tax while such sales, storage, use or other consumption remain subject to sales and use tax by the State under the provisions of Part 1 of Division 2 of the Revenue and Taxation Code, or; b. Impose this transactions and use tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not be subject to sales and use tax by the state under the said provision of that code. Ordinance No. 540 Add Chapter 3.27 to Title 3 - Revenue and Finance Imposing 1% Transactions and Use Tax Adopted: May 17, 2016 Page 4 of 8 4. In Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 or 6828 of the Revenue and Taxation Code. B. The word "City" shall be substituted for the word "State" in the phrase "retailer engaged in business in this State" in Section 6203 and in the definition of that phrase in Section 6203. 3.27.100 Permit Not Required. If a seller's permit has been issued to a retailer under Section 6067 of the Revenue and Taxation Code, an additional transactors permit shall not be required by this Ordinance. A. There shall be excluded from the measure of the transactions and use tax the amount of any sales or use tax imposed by the State of California or by any city, city and county, or county pursuant to the Bradley -Burns Uniform Local Sales and Use Tax Law or the amount of any state -administered transactions or use tax. B. There are exempted from the computation of the amount of transactions tax the gross receipts from: 1. Sales of tangible personal property, other than fuel or petroleum products, to operators of aircraft to be used or consumed principally outside the county in which the sale is made and directly and exclusively in the use of such aircraft as common carriers of persons or property under the authority of the laws of this State, the United States, or any foreign government. 2. Sales of property to be used outside the City which is shipped to a point outside the City, pursuant to the contract of sale, by delivery to such point by the retailer or his/her agent, or by delivery by the retailer to a carrier for shipment to a consignee at such point. For the purposes of this paragraph, delivery to a point outside the City shall be satisfied: a. With respect to vehicles (other than commercial vehicles) subject to registration pursuant to Chapter 1 (commencing with Section 4000) of Division 3 of the Vehicle Code, aircraft licensed in compliance with Section 21411 of the Public Utilities Code, and undocumented vessels registered under Division 3.5 (commencing with Section 9840) of the Vehicle Code by registration to an out -of -City address and by a declaration under penalty of perjury, signed by the buyer, stating that such address is, in fact, his/her principal place of residence; and b. With respect to commercial vehicles, by registration to a place of business out -of -City and declaration under penalty of perjury, signed by the buyer, that the vehicle will be operated from that address. 3. The sale of tangible personal property if the seller is obligated to furnish the property for a fixed price pursuant to a contract entered into prior to the operative date of this Ordinance. Ordinance No. 540 Add Chapter 3.27 to Title 3 - Revenue and Finance Imposing 1% Transactions and Use Tax Adopted. May 17, 2016 Page 5 of 8 4. A lease of tangible personal property which is a continuing sale of such property, for any period of time for which the lessor is obligated to lease the property for an amount fixed by the lease prior to the operative date of this Ordinance. 5. For the purposes of subparagraphs (3) and (4) of this section, the sale or lease of tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised. C. There are exempted from the use tax imposed by this Ordinance, the storage, use or other consumption in this City of tangible personal property: 1. The gross receipts from the sale of which have been subject to a transactions tax under any state -administered transactions and use tax ordinance. 2. Other than fuel or petroleum products purchased by operators of aircraft and used or consumed by such operators directly and exclusively in the use of such aircraft as common carriers of persons or property for hire or compensation under a certificate of public convenience and necessity issued pursuant to the laws of this State, the United States, or any foreign government. This exemption is in addition to the exemptions provided in Sections 6366 and 6366.1 of the Revenue and Taxation Code of the State of California. 3. If the purchaser is obligated to purchase the property for a fixed price pursuant to a contract entered into prior to the operative date of this Ordinance. 4. If the possession of, or the exercise of any right or power over, the tangible personal property arises under a lease which is a continuing purchase of such property for any period of time for which the lessee is obligated to lease the property for an amount fixed by a lease prior to the operative date of this Ordinance. 5. For the purposes of subparagraphs (3) and (4) of this section, storage, use, or other consumption, or possession of, or exercise of any right or power over, tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is,exercised. 6. Except as provided in subparagraph (7), a retailer engaged in business in the City shall not be, required to collect use tax from the purchaser of tangible personal property, unless the retailer ships or delivers the property into the City or participates within the City in making the sale of the property, including, but not limited to, soliciting or receiving the order, either directly or indirectly, at a place of business of the retailer in the City or through any representative, agent, canvasser, solicitor, subsidiary, or person in the City under the authority of the retailer. 7. "A retailer engaged in business in the City" shall also include any retailer of any of the following: vehicles subject to registration pursuant to Chapter 1 (commencing with Section 4000) of Division 3 of the Vehicle Code, aircraft licensed in compliance with Section 21411 of the Public Utilities Code, or undocumented vessels registered under Division 3.5 (commencing with Section 9840) of the Vehicle Code. Ordinance No. 540 Add Chapter 3.27 to Title 3 - Revenue and Finance Imposing 1% Transactions and Use Tax Adopted: May 17, 2016 Page 6 of 8 That retailer shall be required to collect use tax from any purchaser who registers or licenses the vehicle, vessel, or aircraft at an address in the City. D. Any person subject to use tax under this Ordinance may credit against that tax any transactions tax or reimbursement for transactions tax paid to a district imposing, or retailer liable for a transactions tax pursuant to Part 1.6 of Division 2 of the Revenue and Taxation Code with respect to the sale to the person of the property the storage, use or other consumption of which is subject to the use tax. 3.27.120 Amendments. All amendments subsequent to the effective date of this Ordinance to Part 1 of Division 2 of the Revenue and Taxation Code relating to sales and use taxes and which are not inconsistent with Part 1.6 and Part 1.7 of Division 2 of the Revenue and Taxation Code, and all amendments to Part 1.6 and Part 1.7 of Division 2 of the Revenue and Taxation Code, shall automatically become a part of this Ordinance, provided however, that no such amendment shall operate so as to affect the rate, duration or receipt of revenues by the City for the transactions and use tax imposed by this Ordinance. 3.27.130 Enjoining Collection., Forbidden. No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or -proceeding in any court against the State or the City, or against any officer of the State or the City, to prevent or enjoin the collection under this Ordinance, or Part 1.6 of Division 2 of the Revenue and Taxation Code, of any tax or any amount of tax required to be collected. SECTION 2. -CUTIZE-N OVERSIGHT. After this Ordinance becomes effective, the City Council for the City of La Quinta, at an open and public regular or special meeting, shall adopt a resolution that establishes a process to ensure that the revenue received by the one percent (1%) transactions and use tax imposed under this Ordinance will be subject to annual review by an independent citizen oversight committee, and will remain used for the provision of services, programs and capital projects in the City of La Quinta. SECTION 3. SEVERABILITY. If any provision of this Ordinance or the application thereof to any person or circumstance is held invalid, the remainder of this Ordinance and the application of such provision to other persons or circumstances shall not be affected thereby. SECTION 4. EFFECTIVE DATE. This Ordinance shall become effective only upon adoption by a majority of the people voting on the measure to adopt this Ordinance at the general municipal election on November 8, 2016. This Ordinance shall be considered as adopted upon the date that the vote on this Ordinance is declared by the City Council for the City of La Quinta, and shall go into effect 10 days after that date. Ordinance No. 540 Add Chapter 3.27 to Title 3 - Revenue and Finance Imposing 1% Transactions and Use Tax Adopted: May 17, 2016 Page 7 of 8 PASSED, APPROVED and ADOPTED, at a regular meeting of the La Quinta City Council held this 17th day of May, 2016, by the following Grote: AYES: Council Members Franklin, Osborne, Pena, Radi, Mayor Evans NOES: None ABSENT: None ABSTAIN: None LINDA EVANS, Mayor City of La Quinta, California ATTEST: S�-� 4-4u� SUSAN MAYSELS, City CVrk City of La Quinta, California (CITY SEAL) APPROVED AS TO FORM: ILLIAM H. IHRKE, City Attorney City of La Quinta, California Ordinance No. 540 Add Chapter 3.27 to Title 3 - Revenue and Finance Imposing 1% Transactions and Use Tax Adopted: May 17, 2016 Page 8 of 8 CERTIFICATION STATE OF CALIFORNIA } COUNTY OF RIVERSIDE J ss. CITY OF LA QUINTA ) I, SUSAN MAYSELS, City Clerk of the City of La Quinta, California, do hereby certify the foregoing to be a full, true, and correct copy of Ordinance No. 540 which was introduced at a regular meeting on the 3rd day of May, 2016, and was adopted at a regular meeting held on the 17th day of May, 2016, not being less than 5 days after the date of introduction thereof. I further certify that the foregoing Ordinance was posted in three places within the City of La Quinta as specified in the Rules of Procedure adopted by City Council Resolution No. 2014-013. SUSAN MAYSELS, City Cle City of La Quinta, California DECLARATION OF POSTING I, SUSAN MAYSELS, City Clerk of the City of La Quinta, California, do hereby certify that the foregoing ordinance was posted on May 20, 2016, pursuant to Council Resolution. sau'�� hi'�. SUSAN MAYSELS, City Clerk City of La Quinta, California T'i tf 4 4 a" OFFICE OF THE CITY CLERK TEL (760) 777-7103 CERTIFICATION OF RESOLUTION NO. 2016-048 STATE OF CALIFORNIA ) COUNTY OF RIVERSIDE ) CITY OF LA QUINTA ) I, SUSAN MAYSELS, City Clerk of the City of La Quinta, California, do hereby certify that the foregoing resolution containing nineteen (19) pages is a full, true and correct copy of Resolution No. 2016-048 of the City of La Quinta entitled: A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LA QUINTA, CALIFORNIA, APPROVING AGREEMENTS WITH THE STATE BOARD OF EQUALIZATION AND AUTHORIZING THE CITY MANAGER TO EXECUTE THE AGREEMENTS FOR IMPLEMENTATION OF A LOCAL TRANSACTIONS AND USE TAX Resolution No. 2016-048 was adopted by the La Quinta City Council on the 20th day of December 2016. Dated: December 22, 2016 SUSAN MAYSELS, City Clerk City of La Quinta, California (CITY SEAL) 78-495 CALLE TAMPICO, LA QUINTA, CA 92253 LOCAL REVENUE BRANCH — CONTACT FORM Please complete and return this form to our office any time there is a change of information to ensure our records are always up to date. Thank you! City/County: LA QUINTA / RIVERSIDE Please check one: ❑ Local Tax [Z]Transactions and Use Tax ❑ Mobile Telephony Surcharge All legal correspondence should be mailed to the ColluWing .arltl1v'sv' Jurisdiction: CITY OF LA QUINTA blame: WILLIAM H. IHRKE Position Title: CITY ATTORNEY Address: CITY HALL, 78495 CVALLE TAMPICO, LA QUINTA, CA 92253 Phone: 800-767-8826 ext. 1863 BIHRKE@RUTAN.COM Tina Octal cor eespoadvsvc shoirltl Itre inalled to ffie firllntsh g aetdtv:. Note: Confidential information may be sent only to positions authorized by resolution Jurisdiction: CITY OF LA QUINTA, CALIFORNIA Name: KARLA CAMPOS Position Title: FINANCE DIRECTOR/CITY TREASURER CITY HALL, 78495 CALLE TAMPICO, LA QUINTA, CA 92253 760-777-7073 kcampos@la-quinta.org CITY OF LA QUINTA Name: Position Title: KARLA CAMPOS FINANCE DIRECTOR/CITY TREASURER Address, CITY HALL, 78495 CALLE TAMPICO, LA QUINTA, CA 92253 760-777-7073 kcampos@la-quinta.org Timic,dirtia-r- CITY OF LA QUINTA Address: CITY HALL, 78495 CALLE TAMPICO, LA QUINTA, CA 92253 Phone: 760-777-7073 tom betel Print : kcampos@la-quinta.org SUSAN MAYSELS Position Title: CITY CLEW DECEMBER 15, 2016 ta (2wkW — GENI of the DESEWI' — Date: December 28, 2016 Board of Equalization Kimberly Norono Warrant Desk: MIC: 27 Sacramento, CA 95814 Subject: CITY OF LA UINTA Tax Area Code 33060 Authorization to Review Confidential Sales and Use Tax and Transactions and Use Tax Information Section 7056 of the Revenue and Taxation Code. Dear Ms. Norono: Resolution No. 2016-049, Sections 1 and 2, authorize the CITY MANAGER to designate in writing to the State Board of Equalization other officers, employees of the jurisdiction with authority to examine sales and use tax records for the jurisdiction. Accordingly, the (1) City Manager, (2) Finance Director/City Treasurer, (3)Financial Services Analyst, and (4) Manager's Office Business Analyst (employee title(s) only) for the CITY OF LA QUINTA are hereby authorized to receive and review sales or transactions and use tax records for the CITY OF LA QUINTA_from the Board of Equalization. Sincerely, FRANK J. EV�CEK, City Manager City of �6 Q0,10ta, California 78-495 Calle Tampico La Quinta, CA 92253 760.777.7000 RESOLUTION NO. 2016 - 049 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LA QUINTA, CALIFORNIA, AUTHORIZING THE EXAMINATION OF TRANSACTIONS (SALES) AND USE TAX RECORDS WHEREAS, pursuant to Ordinance No. 540 of the CITY OF LA QUINTA hereinafter called "District" and Section 7270 of the Revenue and Taxation Code, the District entered into a contract with the State Board of Equalization (hereafter referred to as "Board") to perform all functions incident to the administration and operation of the Transactions and Use Tax Ordinance; and WHEREAS, the District deems it desirable and necessary for authorized representatives of the District to examine confidential transactions and use tax records of the Board pertaining to transactions and use taxes collected by the Board for the District pursuant to that contract; and WHEREAS, Section 7056 of the Revenue and Taxation Code sets forth certain requirements and conditions for the disclosure of Board records and establishes criminal penalties for the unlawful disclosure of information contained in or derived from, the transactions and use tax records of the Board; NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of La Quinta, California, as follows: SECTION 1. That the (1) City Manager, (2) Finance Director/City Treasurer (3) Financial Services Analyst, and (4) Manager's Office Business Analyst or other officer or employee of the District designated in writing by the City Manager to the Board is hereby appointed to represent the District with authority to examine transactions and use tax records of the Board pertaining to transactions and use taxes collected for the District by the Board pursuant to the contract between the District and the Board. The information obtained by examination of Board records shall be used only for purposes related to the collection of the District's transactions and use taxes by the Board pursuant to the contract. SECTION 2. That the (1) City Manager, (2) Finance Director/City Treasurer (3) Financial Services Analyst, and (4) Manager's Office Business Analyst or other officer or employee of the District designated in writing by the City Manager to the Board is hereby appointed to represent the District with authority to examine those transactions and use tax records of the Board for purposes related to the following governmental functions of the District: a) City administration b) Revenue management and budgeting c) Community and economic development Resolution No. 2016-049 Authorization to Examine Transactions and Use Tax Records (Measure G) Adopted: December 20, 2016 Page 2 of 3 d) Business license tax administration The information obtained by examination of Board records shall be used only for those governmental functions of the District listed above. SECTION 3. That Hinderliter, del -lamas & Associates is hereby designated to examine the transactions and use tax records of the Board pertaining to transactions and use taxes collected for the District by the Board. The person or entity designated by this section meets all of the following conditions: a) has an existing contract with the District to examine those transactions and use tax records; b) is required by that contract to disclose information contained in, or derived from those transactions and use tax records only to the officer or employee authorized under Section 1 (or Section 2) of this resolution to examine the information; c) is prohibited by that contract from performing consulting services for a retailer during the term of that contract; d) is prohibited by that contract from retaining the information contained in, or derived from those transactions and use tax records after that contract has expired. SECTION 4. That the information obtained by examination of Board records shall be used only for purposes related to the collection of District's transactions and use taxes by the Board pursuant to the contracts between the District and Board. SECTION 5. That this resolution supersedes all prior transactions and use tax resolutions of the City of La Quinta adopted pursuant to subdivision (b) of Revenue and Taxation Section 7056. PASSED, APPROVED, and ADOPTED at a regular meeting of the La Quinta City Council held on this 20th day of December 2016 by the following vote: AYES: Council Members Fitzpatrick, Pena, Radi, Sanchez, Mayor Evans NOES: None ABSENT: None ABSTAIN: None LINDA EVANS, Mayor City of La Quinta, California Resolution No. 2016-049 Authorization to Examine Transactions and Use Tax Records (Measure G) Adopted: December 20, 2016 Page 3 of 3 ATTEST: SUSAN MAYSELS, City Cler City of La Quinta, California (CITY SEAL) APPROVED AS TO FORM: d, - r WILLIAM H. IHRKE, City Attorney City of La Quinta, California T4hf 4 4 a" OFFICE OF THE CITY CLERK TEL (760) 777-7103 CERTIFICATION OF RESOLUTION NO. 2016-049 STATE OF CALIFORNIA ) COUNTY OF RIVERSIDE ) CITY OF LA QUINTA ) I, SUSAN MAYSELS, City Clerk of the City of La Quinta, California, do hereby certify that the foregoing resolution containing three (3) pages is a full, true and correct copy of Resolution No. 2016-049 of the City of La Quinta entitled: A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LA QUINTA, CALIFORNIA, AUTHORIZING THE EXAMINATION OF TRANSACTIONS (SALES) AND USE TAX RECORDS Resolution No. 2016-049 was adopted by the La Quinta City Council on the 201h day of December 2016, Dated: December 22, 2016 S�V�� pek P SUSAN MAYSELS, City Clerk City of La Quinta, California (CITY SEAL) 78-495 CALLE TAMPICO, LA QUINTA, CA 92253 JURISDICTION CONTACT FORM NOTIFICATIONS & APPEALS CITY/COUNTY OF: I WINTAlRIVERsIDE Tax Area Code: 33060 Sales and Use Tax/ Transaction & Use Tax _— - --- - ------ ---------------------------- ------------------------ ---- Pursuant to Revenue and Taxation Code § 7056, you may select only officers and employees authorized by Resolution or letter of designation to examine the Board's tax records for your Jurisdiction. If the officer or employee's title has not yet been formally authorized, please include a designation letter. See attached sample designation letter. Primary Contact Frank J. Spevacek Title of Authorized Officer/Employee City Manager Mailing Address Line I �— CITY HALL Mailing Address Line 2 78495 CALLE TAMPICO City, State, Zip LA QU I NTA, CA 92253 Phone 760-777-7030 Fax CityManager@La-Quinta.org Email It is recommended, if possible, that you use an Email address that coincides with the authorized position title. For example: citymanager@cityof gov. BOARD USE ONLY SecondM Contact Karla Campos Title of Authorized Officer/Employee Finance Director/City Treasurer Mailing Address Line I CITY HALL Mailing Address Line 2 78495 CALLE TAMPICO City, State, Zip LA QUINTA, CA 92253 Phone 760-777-7073 Fax Finance@La-Quinta.org Email It is recommended, if possible, that you use an Email address that coincides with the authorized position title. For example: citymanager@cityof gov. Pursuant to Section 7056(b), this form is ineffective unless signed by one of the following (boxes checked): ❑✓ City/County Administrator ❑ Administrative Officer ❑ City/County Controller ❑ CITY MANAGER Specify) Print Name: FRANK J. SPEVACEK Title: CITY AGER Signature* Date: 12/28/2016 et Irn this form by e-mail to: EWGrou;*Dboe.ca.ao� UESTitfi4S: CALL'['HE WARRANT DESK AT 916 324-131}7 Note: Titles held by more than one employee need to be made a unique identifier for function. For example: Accountant lI (Revenue Desk) BOE-555-LJ (FRONT) REV. 2 (1-12) EFT AUTHORIZATION AGREEMENT FOR LOCAL JURISDICTIONS ➢ Please type or print clearly in ink. ➢ See reverse for complete instructions. SELECT ACTION REQUESTED New EFT Account Change EFT Bank Account — (see instructions) L� Cancel EFT SECTION I �.....,�vunauivgun �n arCGAL uIJ l MIG I (payee) CITY OF LA QUINTA 6 Tncr aegsonf rnrrr+w e,e urriej — KARLA CAMPOS, FINANCE DIRECTOR MAILING ADDRESS CITY HALL, 78495 CALLE TAMPICO CONTACT PHONE NUMBER 760-777-7073 SECTION II STATE OF CALIFORNIA BOARD OF EQUALIZATION SELECT TAX PROGRAM f 1 % Local Tax 1L 1/4% (County) Transportation Fund Li Add -on (Special District) Tax CODE 33060 IKCampos@La-Quinta.org CITY, STATE, ZIP LA QUINTA, CA 92253 CONTACT FAX NUMBER 760-777-7105 The State Controller's Office, on behalf of the State Board of Equalization (BOE), is hereby authorized to make direct deposit (EFT) of any amounts distributed pursuant to the Bradley -Burns Uniform Local Sales and Use Tax Law or the Transactions and Use Tax Law less any mandatory withholding or deductions therefrom to the designated bank account identified below. If the designated EFT account is a checking account, a voided check or copy must be attached to the completed authorization agreement. If the account is a savings or other deposit -only account, an account confirmation from the bank must be attached. The voided check or confirmation will be used to verify the bank account and transit routing numbers. BANK NAME Wells Fargo Bank BANK ACCOUNT NUMBER (not to exceed 17 digits) �41 ) 5 —9 — 1 TRANSIT ROUTING NUMBER TYPE OF ACCOUNT Al CHECKING SAVINGS 8 1 2 1 4 1 8 i z 2 1 0. .... I...__ 8 1, 2 IMPORTANT 4 8 Payee agrees that in the event that the payee owes a debt determined either by court order, or otherwise by operation of law, and for which the BOE has been notified according to law, to make repayments by deductions from Local Sales and Use Tax transmittals, the payee will be removed from the EFT program until the debt is extinguished. l affirm that deposits received from the BOE are not subject to being transferred to a foreign financial institution. SIGNATURE __]TITLE DATE Karla Campos, Finance Director V p er I Return this form to: Board of Equalization Local Revenue Allocation Unit Warrant Desk P.O. Box 942879, MIC:27 Sacramento, CA 94279-0027 FAX 916-324-8117 For EFT assistance call 916-324-1386 This information is confidential and not for public release. City of La Quinta VENDOR: 08096 ADVANCED IMAGING SOLUTIONS DATE ' ID PO # DESCRIPTION 11/23/2016 IN398100 11/23-12/22/16- SERVICE SUPPLIES von° < City of La Quinta 78-495 Calle Tampico La Quinta, CA 92253 (760)777-7150 PAY ---Fifty Three Dollars and 46/100 Cents--- U'01111,� WELLS FARGO 11-24/1210 (8) CHECK NO: 113426 12/23/2016 G L ACCT # "AMOUNT 218-0000-60665 53.46 CHECK TOTAL 53.46 CHECK NO: 113426 DATE -PAV THIS AMOUNT TO THE ADVANCED IMAGING SOLUTIONS ORDER 3865 W CHEYENNE AVE #505 ' AUIHORIZEDSIGNATURE OF NORTH LAS VEGAS, NV 89032- .� A Hq ItEq SIGNATURE u"L1342Gux 1:12L0002481: II@4L59282482uo RL+GISTRATIONIALLOCATION MEDIA RE UE Please complete Sections I,11, & III, and forward this form to the address at the bottom of this page. Board Use Only Juris. I.D. # Resolution verified: YES NO 1MPORTAN Each jurisdietlon must have a resolution on file with the Board of Equalization to examine allocation and/or regisb ation data. A sample resolution is included in Publication •28 which is available on our W h7 www boe.ca.gov,pdf/pub28.pdf or by calling the Board's Local Revenue Allocation Unit at (916) 324-3000. SECTION I: MEDIA RECIPIENT CONTACT INFORMATION (If the name/position below is not authorized by resolution or letter of designation, this form II Must be signed by a position authorized by resolution to designate other officials or employees) O County City O District (add -on) Your name: KARLA CAMPOS Title: FINANCE DIRECTOR/CITY TREASURER Address: CITY HALL, 78495 CALLE TAMPICO City, State, Zip: E-Mail Address LA QUINTA, CA 92253 KCAMPOS@LA-QUINTA.ORG Jurisdiction: CITY OF LA Q U I NTA Tax Area Code: 33060 Telephone: 760-777-7073 FAX: 760-777-7105 SECTIO N I I: REGISTRATION DATA REQUEST (List of name, address and BOE account number for each business) A. Do you require cone-tr a71c registration jlsting (Start-up) showing all sales and use tax accounts in your jurisdiction, Indicate yes or no: Yes O No SECTION III: ALLOCATION DATA REQUEST (List of local tax dollars distributed to your jurisdiction by BOE account number) A. Do you wish to receive monthly allocation and registration media Indicate yes or no: ®(yes O No B. If you require prior period local tax data*, indicate the periods below: (MMYY) From: To: *AVAILABLE HISTORY IS LIMITED TO PREVIOUS 36 MONTHS. Signed by individual (or designee) authorized bv resolution to receive confidential Board of Equalization information: KARLA CAMPOS FINANCE DIRECTOR/CITY TREASURER ,WJU (I'rklt Naune) (Signature) (Title) (Date) STATE BOARD OF EQUALIZATION LOCAL REVENUE ALLOCATION UNIT 450 N STREET MIC 27 PO BOX 942879 SACRAMENTO CA 94279-0027 FAX to (916) 324-3001 For assistance in completing this form, contact Harmeen Grewal at 916 323-0808. RegForra.doc (Board of Equalization/LRAU) REV: 06/20/11 STATE OF CALIFORNIA STATE BOARD OF EQUALIZATION LOCAL REVENUE BRANCH, MIC: 27 450 N STREET, SACRAMENTO, CALIFORNIA P.O. BOX 942879, SACRAMENTO, CALIFORNIA 94279-0027 1-916-324-3000 • FAX 1-916-322-0986 www. boe- ca-gov March 7, 2017 City of La Quinta Frank J. Spevacek, City Manager 78495 Calle Tampico, City Hall La Quinta, CA 92253 Re: Tax Area Code: 520/521 Dear Mr. Spevacek: SEN GEORGE RUNNER (RET.) First District, Lancaster FIONA MA, CPA Second District, San Francisco JEROME E. HORTON Third District, Los Angeles County DIANE L. HARKEY Fourth District, Orange County BETTY T. YEE State Controller DAVID J GAU Executive Director The Department of General Services approved the agreements for the preparation and administration of the City of La Quinta transactions and use tax. Copies of the fully executed agreements are enclosed for your records. The City's ordinance sets the tax rate at 1.00 percent (0.010) and becomes operative on April 1, 2017. Payments will be transmitted each month. Estimated monthly advance payments for the three months of each quarter will be made, followed by a final cleanup payment for the actual balance of the tax collected, less administrative fees as provided in the Agreement for State Administration of City Transactions and Use Taxes. The first monthly advance payment to the City is scheduled for June 23, 2017, followed by successive monthly advance payments in July and August 2017. The final (cleanup) payment for the difference between the monthly estimated advance payments and the actual amount of tax reported on sales and use tax returns for the period April 1, 2017 through June 30, 2017 will be made in September 2017. This cycle of payments will be repeated every three months. You may view your current statement of payment on the Board's website at http://www.boe.ca.gov/sutax/localdist.htm. From this screen, scroll down to "Local Jurisdictions". Choose the link titled "Local Tax Statement of Distributions" to open the Local Tax Statement Inquiry Page. Click the indicator opposite "District Add -on Code (3 Digits)", and enter your 3-digit code (520) in the box opposite "Jurisdiction Code". Click on "Send Request", and your statement will be displayed. For your convenience, the Local Tax Statements page also contains a link to the Local Tax Allocation Calendar, which is the schedule of payment dates. -2- March 7, 2017 If you have any questions regarding the above, please contact me at (916) 323-0807. Sincerely, Donna Puchalski Local Revenue Allocation Unit Enclosures: