HomeMy WebLinkAbout2015-001 State Board of Equalization Pak/
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 Atascadero, 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
Sacramento, California 94279-0032
Attention: Administrator, RAAS
Communications and notices to be sent to City shall be addressed to:
Atascadero City Manager
c/o City of Atascadero
6500 Palma Ave.
Atascadero, CA 93422
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 ATASCADERO STATE BOARD OF EQUALIZATION
f-2,tBy
(Signature) Brian Manuel, Administrator
Return Analysis &Allocation Section
Rachelle Rickard
(Typed Name) - APPROVED �
City Manager
(Title)
OFFICE OF LEGAL SERVICES
DEPT.OF GENERAL SEFR-1 P_E
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