Item Coversheet

STAFF REPORT - CITY COUNCIL/SUCCESSOR AGENCY/PUBLIC FINANCE AUTHORITY

Subject:Introduce and Waive First Reading of Ordinance No. 815 Providing for a One-Percent Transactions and Use Tax and Adoption of Resolution No. 3884 Authorizing the Examination of Transactions (Sales) and Use Tax Records for the Implementation of the New Tax
Meeting Date:January 3, 2019
From:Marissa Trejo, City Manager
Prepared by:Marissa Trejo, City Manager


I.    RECOMMENDATION:

The City Manager recommends the City Council waive the first reading of Ordinance No. 815 and adopt Resolution No. 3884 authorizing the examination of the Transaction (Sales) and Use Tax records for implementation of the new tax. 

II.    BACKGROUND:

On December 4, 2018, Brandi L. Orth, County Clerk/Registrar of Voters for the Fresno County Elections Department, certified results of the November 6, 2018 Consolidated Statewide General Election.  Measure J, a 1% Transactions and Use (Sales) Tax, passed with the minimum required percentage needed (50% +1). 

III.   DISCUSSION:

The California Department of Tax and Fee Administration (the "Department") administers and collects the transactions and use taxes for all applicable jurisdictions with the state.  The Department requires these and several other documents in order to implement the new tax for the City.  



IV.   ALTERNATIVES:

None.  

V.    FISCAL IMPACT:

ATTACHMENTS:
File NameDescription
ORD#815_Adopting_1%_Sales_Tax_For_Approval_010319.pdfOrdinance No. 815
RESO#3884_Auth_Examination_of_Transactions___Use_Tax_Records_010319.pdfResolution No. 3884