City Council

CC 11. Implementation and Collection of Transactions and Use Tax\nRecommendation(s):\nAdopt Ordinance No.1122 relating to the implementation and collection of reduced\ntransactions and use tax.\nThis proposed ordinance adds a new Section 3.14.180 to the Lancaster Municipal Code that\nauthorizes the City Council, by resolution or other action, to phase, defer, or otherwise\nimplement and collect a rate that is lower than the full rate established by Sections 3.14.050\nand/or 3.14.070. Notwithstanding any such phasing, deferral, or other reduced collection, the\nrates established by Sections 3.14.050 and 3.14.070 shall remain the City’s authorized,\napproved, and established Transaction and Use Tax rates. The City Council may exercise its\nauthority under this proposed ordinance only as and to the extent permitted by law. Nothing\nin this proposed ordinance authorizes the City Council to impose a rate increase that would\nexceed the maximum rates established by Sections 3.14.050 and 3.14.070 or require voter\napproval.