City Council

CC 11. Implementation and Collection of Transactions and Use Tax Recommendation(s): Adopt Ordinance No.1122 relating to the implementation and collection of reduced transactions and use tax. This proposed ordinance adds a new Section 3.14.180 to the Lancaster Municipal Code that authorizes the City Council, by resolution or other action, to phase, defer, or otherwise implement and collect a rate that is lower than the full rate established by Sections 3.14.050 and/or 3.14.070. Notwithstanding any such phasing, deferral, or other reduced collection, the rates established by Sections 3.14.050 and 3.14.070 shall remain the City’s authorized, approved, and established Transaction and Use Tax rates. The City Council may exercise its authority under this proposed ordinance only as and to the extent permitted by law. Nothing in this proposed ordinance authorizes the City Council to impose a rate increase that would exceed the maximum rates established by Sections 3.14.050 and 3.14.070 or require voter approval.