CC 2024-12-10_09c Examination of Transactions and Use Tax RecordsItem 9.c.
MEMORANDUM
TO: City Council
FROM: Matthew Downing, City Manager
Bill Robeson, Assistant City Manager/Public Works Director
Nicole Valentine, Director of Administrative Services
Jessica Matson, Director of Legislative & Information Services/
City Clerk
SUBJECT: Authorization to Execute Agreements with the California Department
of Tax and Fee Administration and Authorize the Examination of
Transactions and Use Tax Records
DATE: December 10, 2024
RECOMMENDATION:
1) Adopt a Resolution authorizing the City Manager to execute agreements with the
California Department of Tax and Fee Administration (CDTFA) for implementation of a
Local Transactions and Use Tax, in substantially final form, subject to any minor,
technical, or non-substantive changes as approved by the City Manager in consultation
with the City Attorney;
2) Adopt a Resolution authorizing the examination of Transaction s and Use Tax records,
in substantially final form, subject to any minor, technical, or non-substantive changes as
approved by the City Manager in consultation with the City Attorney; and
3) Authorize the City Manager to amend the agreement with Hinderliter, De Llamas, and
Associates (HdL Companies) for continued Transactions and Use tax Audit and
Information Services.
IMPACT ON FINANCIAL AND PERSONNEL RESOURCES:
Measure E-24, in its entirety, will provide approximately $6,000,000 annually in General
Fund revenue until the end of the 10-year sunset clause in 2034.
BACKGROUND:
On November 5, 2024, the voters of the City of Arroyo Grande approved Measure E -24,
a one percent (1%) general transactions and use (sales) tax measure to address the
City’s future funding of City services, such as: fixing potholes, maintaining City streets,
sidewalks, parks, aging infrastructure, and community facilities; providing local fire
protection, police, and 9-1-1 emergency services; cleaning up litter/graffiti, and
addressing homelessness. All local transactions and use (sales) taxes approved by
Page 65 of 215
Item 9.c.
City Council
Authorization to Execute Agreements with the California Department of Tax and
Fee Administration and Authorize the Examination of Transactions and Use Tax
Records
December 10, 2024
Page 2
voters are collected by the California Department of Tax and Fee Administration (CDTFA)
and remitted to the City.
ANALYSIS OF ISSUES:
Collection of the Local Transactions and Use Tax
In order for the CDTFA to begin the levy and collection of the additional local transactions
and use tax, several documents need to be approved including a resolution authorizing
the City Manager to execute the two agreements to implement and administer the local
transactions and use tax (Attachment 1). The agreements must be executed and returned
to CDTFA by December 27 in order to begin collection of the tax on April 1, 2025.
Authorization to review records
In addition, staff updated the resolution required for pertinent staff to access and examine
the transactions and use tax records (Attachment 2), which are deemed confidential. Only
staff listed in the resolution will be given the privilege of review of the CDTFA records.
The resolution also provides for the City’s sales tax consultant, HdL Companies to have
access to the data for analysis and auditing purposes. Since the local transaction s and
use tax is administered separately by the CDTFA, a separate and amended agreement
between the City and the consultant is necessary to allow for the services to continue. An
important service provided by HdL Companies is the audit of tax remittances to ensure
that all applicable tax is collected and submitted. HdL Companies wor ks closely with the
CDTFA to ensure such collection.
Authorization to amend the agreement with HdL Companies
The City currently contracts with HdL Companies to perform sales tax analyses and
management support. HdL Companies translates the City’s sales tax data into
comprehensive quarterly analyses and reports on sales tax trends by individual business,
business type, and strategic economic areas for purposes of budgeting and economic
development. In addition, HdL Companies serves as a resource for staff on sales and use
tax-related issues, including budget projects, legislative proposals, and sales tax voids
and opportunities. Since the raw data and the reports generated by HdL Companies are
confidential, the reports can only be reviewed by those positio ns listed in the attached
resolution.
ALTERNATIVES:
The following alternatives are provided for the Council’s consideration:
1. Adopt a Resolution authorizing the City Manager to execute agreements with the
CDTFA for implementation of a Local Transactions and Use Tax; Adopt a
Resolution authorizing the examination of Transactions and Use Tax records; and
Authorize the City Manager to amend the agreement with HdL Companies for
continued Transactions and use tax Audit and Information Services; or
Page 66 of 215
Item 9.c.
City Council
Authorization to Execute Agreements with the California Department of Tax and
Fee Administration and Authorize the Examination of Transactions and Use Tax
Records
December 10, 2024
Page 3
2. Provide other direction to staff.
ADVANTAGES:
The CDTFA will be able to begin the collection of the tax with the resolution designati ng
a City executive to sign the required agreements.
DISADVANTAGES:
If not approved, CDTFA will not begin the collection of the tax without the resolution
designating a City executive to sign the required agreements. Delay of this item beyond
the December 10, 2024, City Council meeting, and future approval of the item, would
delay the collection of the tax until at least July 1, 2025.
ENVIRONMENTAL REVIEW:
Adopting the Resolutions relates to organizational or administrative activities of
governments that will not result in direct or indirect physical changes in the environment,
and therefore is not a project within the meaning of the California Environmental Quality
Act (“CEQA”) and the State CEQA Guidelines, section 15378(b)(5).
PUBLIC NOTIFICATION AND COMMENTS:
The Agenda was posted at City Hall and on the City’s website in accordance w ith
Government Code Section 54954.2.
ATTACHMENTS:
1. Resolution authorizing the City Manager to execute agreements with the CDTFA
for implementation of a Local Transactions and Use Tax
2. Resolution authorizing the examination of Transactions and Use Tax records
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ATTACHMENT 1
RESOLUTION NO.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ARROYO
GRANDE AUTHORIZING THE CITY MANAGER TO EXECUTE
AGREEMENTS WITH THE CALIFORNIA DEPARTMENT OF TAX AND
FEE ADMINISTRATION FOR IMPLEMENTATION OF A LOCAL
TRANSACTIONS AND USE TAX
WHEREAS, May 28, 2024, the City Council approved Ordinance No. 731 amending
the City Municipal Code and providing for a local transactions and use tax; and
WHEREAS, the California Department of Tax and Fee Administration (Department)
administers and collects the transactions and use taxes for all applicable
jurisdictions within the state; and
WHEREAS, the Department will be responsible for administering and collecting the
transactions and use tax for the City; and
WHEREAS, the Department requires that the City enter into a “Preparatory
Agreement” and an “Administration Agreement” prior to implementation of said
taxes, and
WHEREAS, the Department requires that the City Council authorize the
agreements;
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Arroyo
Grande hereby approves the “Preparatory Agreement” attached as Exhibit A and
the “Administrative Agreement” attached as Exhibit B, and the City Manager is
hereby authorized to execute each agreement.
On motion of Council Member ____________, seconded by Council Member
_______________, and on the following roll call vote, to wit:
AYES:
NOES:
ABSENT:
The foregoing Resolution was passed and adopted this 10th day of December 2024.
Page 68 of 215
RESOLUTION NO.
PAGE 2
_________________________________
CAREN RAY RUSSOM, MAYOR
ATTEST:
_________________________________
JESSICA MATSON, CITY CLERK
APPROVED AS TO CONTENT:
_________________________________
MATTHEW DOWNING, CITY MANAGER
APPROVED AS TO FORM:
_________________________________
ISAAC ROSEN, CITY ATTORNEY
Page 69 of 215
EXHIBIT A
(Rev. 07/24) 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 Arroyo Grande, hereinafter called City, and the
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION , hereinafter called
Department, do agree as follows:
1. The Department 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 Department at the times and in the amounts hereinafter
specified all of the Department's costs for preparatory work necessary to administer the City's
transactions and use tax ordinance. The Department'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
Department's staff and for taxpayers, and other appropriate and ne cessary 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 conf orms to the
internal accounting and personnel records currently maintained by the Department. 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 Department
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 Department shall be billed by the Department
periodically, with the final billing within a reasonable time after the operative date of the
ordinance. City shall pay to the Department the amount of such costs on or before the last
day of the next succeeding month following the month when the billing is received.
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(Rev. 07/24) 2
6. The amount to be paid by City for the Department'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 or
through email at jservices@cdtfa.ca.gov. If and when communications and notices may
include confidential information, communications and notices must be sent through
encrypted email at jservices@cdtfa.ca.gov or by mail. Communications and notices to be
sent to the Department shall be addressed to:
California Department of Tax and Fee Administration
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 of Arroyo Grande
300 E Branch Street
Arroyo Grande, CA 93420
Attention: City Manager
8. The date of this agreement is the date on which it is approved by t he 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 Department has received all payments due from City under the terms of this agreement.
CITY OF ARROYO GRANDE CALIFORNIA DEPARTMENT OF TAX
AND FEE ADMINISTRATION
By By
(Signature) Administrator
Local Revenue Branch
(Typed Name) Date:
_______________________________
(Title)
Date: _______________________________
Page 71 of 215
EXHIBIT B
AGREEMENT FOR STATE ADMINISTRATION
OF CITY TRANSACTIONS AND USE TAXES
The City Council of the City of Arroyo Grande has adopted, and the voters of the City
of Arroyo Grande (hereafter called “City”) have approved by the required majority vote, the
City of Arroyo Grande 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 California State Department of Tax and
Fee Administration, (hereinafter called the “Department”) 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 me an 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.731, 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 Department and City agree that the Department shall
perform exclusively all functions incident to the administration and operation of the Ci ty
Ordinance.
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(Rev. 7/24) 2
B. Other Applicable Laws. City agrees that all provisions of law applicable to the
administration and operation of the Department 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 F und for any authorized purpose,
including making refunds, compensating and reimbursing the Department 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 s tatement shall be furnished at least quarterly
indicating the amounts withheld pursuant to Article IV of this Agreement.
D. Rules. The Department 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 Department 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
Page 73 of 215
(Rev. 7/24) 3
the satisfaction of the claims of the State, cities, counties, cities and counties, redevelopment
agencies, other districts, and City as their interests appear.
F. Security. The Department 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 Department 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
Department.
G. Records of the Department.
When requested by resolution of the legislative body of the City under section 7056 of
the Revenue and Taxation Code, the Department agrees to permit authorized personnel of
the City to examine the records of the Department, 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 Department's records shall be used
by the City only for purposes related to the collection of transactions and use taxes by the
Department pursuant to this Agreement.
H. Annexation. City agrees that the Department shall not be required to give effect
to an annexation, for the purpose of collecting, allocating, and distributing District
transactions and use taxes, e arlier than the first day of the calendar quarter which
commences not less than two months after notice to the Department. 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 coterm inous 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.
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(Rev. 7/24) 4
ARTICLE III
ALLOCATION OF TAX
A. Allocation. In the administration of the Department'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:
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 Department, to all districts with which the Department 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
Department, 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 Department
in determining the place of use.
ARTICLE IV
COMPENSATION
The City agrees to pay to the Department as the State'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 Department for the City.
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(Rev. 7/24) 5
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 or through email at
jservices@cdtfa.ca.gov. If and when communications and notices may include
confidential information, communications and notices must be sent through
encrypted email at jservices@cdtfa.ca.gov or by mail.
Communications and notices to be sent to the Department shall be addressed to:
California State Department of Tax and Fee Administration
P.O. Box 942879
Sacramento, California 94279-0027
Attention: Administrator
Local Revenue Branch
Communications and notices to be sent to the City shall be addressed to:
City of Arroyo Grande
300 E Branch Street
Arroyo Grande, CA 93420
Attention: City Manager
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 ______________.
This Agreement shall continue until December 31 next following the expir ation date of the
City Ordinance, and shall thereafter be renewed automatically from year to year until the
Page 76 of 215
(Rev. 7/24) 6
Department completes all work necessary to the administration of the City Ordinance and
has received and disbursed all payments due under that Ordin ance.
B. Notice of Repeal of Ordinance. City shall give the Department written notice of
the repeal of the City Ordinance not less than 110 days prior to the operative date
of the repeal.
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 Department 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:
1. Department may retain all payments made by City to Department to prepare to
administer the City Ordinance.
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(Rev. 7/24) 7
2. City will pay to Department and allow Department to retain Department's cost of
administering the City Ordinance in the amounts set forth in Article IV of this Agreement.
3. City will pay to Department or to the State of California the amount of any taxes
plus interest and penalties, if any, that Department or the State of California may be required
to rebate or refund to taxpayers.
4. City will pay to Department its costs for rebating or refunding such taxes,
interest, or penalties. Department'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 Department's staff for use in
making these rebates or refunds and any other costs incurred by Department which are
reasonably appropriate or necessary to make those rebates or refunds. The se costs shall
include Department'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 Department. 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 Department in refunding
taxes shall be referred to the State Director of Finance for resolution and the Directo r's
decision shall be final.
7. Costs incurred by Department in connection with such refunds shall be billed by
Department 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 hold ing City's Ordinance invalid or void
becomes final. Thereafter Department shall bill City on or before the 25th of each month for
all costs incurred by Department for the preceding calendar month. City shall pay to
Department the amount of such costs on or before the last day of the succeeding month and
Page 78 of 215
(Rev. 7/24) 8
shall pay to Department the total amount of taxes, interest, and penalties refunded or paid to
taxpayers, together with Department costs incurred in making those refunds.
CITY OF ARROYO GRANDE CALIFORNIA STATE DEPARTMENT OF
TAX AND FEE ADMINISTRATION
By By
(Signature) Administrator
Local Revenue Branch
(Typed Name) Date:
(Title)
(Date)
Page 79 of 215
ATTACHMENT 2
RESOLUTION NO.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ARROYO
GRANDE AUTHORIZING EXAMINATION OF SALES OR
TRANSACTIONS AND USE TAX RECORDS
WHEREAS, pursuant to Ordinance Number 579, the City of Arroyo Grande (City)
entered into a contract with the California Department of Tax and Fee
Administration (Department) to perform all functions incident to the administration
and collection of sales and use taxes; and
WHEREAS, pursuant to Ordinance Number 731, Revenue and Taxation Code
section 7270, the City entered into a contract with the California Department of Tax
and Fee Administration (Department) to perform all functions incident to the
administration and collection of transactions and use taxes; and
WHEREAS, the City Council of the City of Arroyo Grande deems it desirable and
necessary for authorized officers, employees and representatives of the City to
examine confidential sales or transactions and use tax records of the Department
pertaining to sales or transactions and use taxes collected by t he Department for
the City pursuant to that contract; and
WHEREAS, Section 7056 of the California Revenue and Taxation Code sets forth
certain requirements and conditions for the disclosure of Department records, and
Section 7056.5 of the California Reven ue and Taxation Code establishes criminal
penalties for the unlawful disclosure of information contained in, or derived from, the
sales or transactions and use tax records of the Department;
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Arroyo
Grande hereby approves as follows:
Section 1. That the City Manager, City Attorney, Assistant City Manager/Public
Works Director, Director of Administrative Services, and Accounting Manager, or
other officer or employee of the City designated in writing by the City Manager to
the California Department of Tax and Fee Administration is hereby appointed to
represent the City with authority to examine sales or transactions and use tax
records of the Department pertaining to sales or transactions and use taxes
collected for the City by the Department pursuant to the contract between the City
and the Department.
Section 2. The information obtained by examination of Department records shall be
used only for purposes related to the collection of City sales or transactions and use
taxes by the Department pursuant to that contract, and for purposes related to the
following governmental functions of the City:
(a) Collection of sales or transactions and use taxes by the Department;
(b) Budget Planning; and
(c) Economic Development.
Page 80 of 215
RESOLUTION NO.
PAGE 2
The information obtained by examination of Department records shall be used only
for those governmental functions of the City listed above.
Section 3. That Hinderliter, de Llamas, and Associates (HdL Companies) is hereby
designated to examine the sales or transactions and use tax records of the
Department pertaining to sales or transactions and use taxes collected for the City
by the Department. The person or entity designated by this section meets all of the
following conditions, which are also included in the contract between the City and
the HdL Companies:
a) has an existing contract with the City to examine those sales or transactions
and use tax records;
b) is required by that contract to disclose information contained in, or derived
from, those sales or transactions and use tax records only to the officer or
employee authorized under Section 1 of this resolution to examine the
information.
c) is prohibited by that contract from performing consulting services for a retai ler
during the term of that contract;
d) is prohibited by that contract from retaining the information contained in, or
derived from those sales or transactions and use tax records, after that
contract has expired.
BE IT FURTHER RESOLVED, that the information obtained by examination of
Department records shall be used only for purposes related to the collection of City
sales or transactions and use taxes by the Department pursuant to the contract
between the City and the Department and for those purposes relating to the
governmental functions of the City listed in section 2 of this resolution.
Section 4. That this resolution supersedes all prior resolutions of the City Council of
the City of Arroyo Grande adopted pursuant to subdivision (b) of Revenue and
Taxation Code section 7056.
On motion of Council Member ____________, seconded by Council Member
_______________, and on the following roll call vote, to wit:
AYES:
NOES:
ABSENT:
The foregoing Resolution was passed and adopted this 10th day of December 2024.
Page 81 of 215
RESOLUTION NO.
PAGE 3
_________________________________
CAREN RAY RUSSOM, MAYOR
ATTEST:
_________________________________
JESSICA MATSON, CITY CLERK
APPROVED AS TO CONTENT:
_________________________________
MATTHEW DOWNING, CITY MANAGER
APPROVED AS TO FORM:
_________________________________
ISAAC ROSEN, CITY ATTORNEY
Page 82 of 215