City Council

9.c. CONSIDERATION OF RESOLUTION NO. 24-247, AUTHORIZING CITY\nMANAGER TO EXECUTE AGREEMENTS WITH THE CALIFORNIA\nDEPARTMENT OF TAX & FEE ADMINISTRATION (CDTFA) FOR\nIMPLEMENTATION OF A LOCAL TRANSACTIONS AND USE TAX\n(MEASURE SEM); CONSIDERATION OF RESOLUTION NO. 24-248\nAUTHORIZING THE EXAMINATION OF TRANSACTIONS & USE TAX\nRECORDS; AND AUTHORIZING THE CITY MANAGER TO EXECUTE &\nFILE ADDITIONAL AGREEMENTS, LETTERS AND FORMS WITH THE\nCDTFA AND OTHER APPROPRIATE STATE AGENCIES AS\nREQUIRED FOR IMPLEMENTATION OF THE LOCAL TRANSACTIONS\n& USE TAX (MEASURE SEM) AND TO TAKE SUCH OTHER ACTIONS\nNECESSARY TO IMPLEMENT THE LOCAL TRANSACTIONS & USE\nTAX (MEASURE SEM)\nMeasure SEM, the City’s 0.25% transactions and use tax measure, was\nadopted by the voters at the November 5, 2024 General Municipal\nElection. The new tax will be administered for the City by the California\nDepartment of Tax and Fee Administration. This item recommends that\nthe City Council take the necessary actions to allow the Department of Tax\nand Fee Administration to administer the tax.\nRECOMMENDED ACTION: Staff recommends City Council:\n1. Adopt Resolution No. 24-247, authorizing the City Manager to execute\nagreements with the California Department of Tax and Fee\nAdministration (CDTFA) for the implementation of a local transaction\nand use tax (Measure SEM);\n2. Adopt Resolution No. 24-248, authorizing City representatives and\nsales tax consultant to examine sales, transactions and use tax\nrecords pursuant to Revenue and Taxation Code Section 7056; and\n3. Authorize City Manager to complete, execute, file additional\nagreements, letters, and forms with the CDTFA and other appropriate\nstate agencies as required for the implementation of the City’s local\ntransactions and use tax, and to take such other actions as may be\nnecessary to implement the City’s local transactions and use tax.