Apple Valley City Council
December 10, 2024

Version: April 2024

CONTACT INFORMATION
2023 POWER SOURCE DISCLOSURE ANNUAL REPORT
For the Year Ending December 31, 2023

RETAIL SUPPLIER NAME
Apple Valley Choice Energy

ELECTRICITY PORTFOLIO NAME
Core Choice
Retail suppliers are required to use the posted template and are not allowed to make edits to this format. Please complete all requested information.

GENERAL INSTRUCTIONS
NAME Kirby Dusel
TITLE Consultant
MAILING ADDRESS 1839 Iron Point Road, Suite 120
CITY, STATE, ZIP Folsom, CA 95630
PHONE 916-936-3300
EMAIL [email protected]
If you have questions, contact Power Source Disclosure (PSD) staff at [email protected] or (916) 639-0573.

NOTE: Information submitted in this report is not automatically held confidential. If your company wishes the information submitted to be considered confidential an authorized representative must submit an application for confidential designation (CEC-13), which can be found on the California Energy Commissions's website at https://www.energy.ca.gov/about/divisions-and-offices/chief-counsels-office.

WEBSITE URL FOR
PCL POSTING https://avchoiceenergy.com
Submit the Annual Report and signed Attestation in PDF format with the Excel version of the Annual Report to [email protected]. Remember to complete the Retail Supplier Name, Electricity Portfolio Name, and contact information above, and submit separate reports and attestations for each additional portfolio if multiple were offered in the previous year.

Version: April 2024
215,450
104,231
111,219
-
-
-
104,231
54,517

0.2530

DIRECTLY DELIVERED RENEWABLES
Facility Name Fuel Type
State or
Province WREGIS ID RPS ID N/A EIA ID
Gross MWh
Procured
MWh
Resold
Net MWh
Procured
Adjusted Net MWh
Procured
GHG Emissions
Factor (in MT
CO2e/MWh)
GHG Emissions (in
MT CO2e) N/A
Alta Wind I - Alta Wind I Wind CA W1727 60794A 57282 495 495 495 - - Alta Wind II - Alta Wind II Wind CA W1841 60795A 57291 493 493 493 - - Alta Wind III - Alta Wind III Wind CA W1842 61092A 57292 498 498 498 - - Alta Wind IV - Alta Wind IV Wind CA W2013 61093A 57293 258 258 258 - - Alta Wind IX - Alta 9 Wind CA W2904 61808A P346 314 314 314 - - Alta Wind V - Alta Wind V Wind CA W2068 61094A 57294 392 392 392 - - Alta Wind VII - Alta 7 Wind CA W2905 61807A P345 432 432 432 - - Alta Wind VIII - Alta Wind VIII Wind CA W2483 61288A 57292 311 311 311 - - Bishop Creek 2 - Bishop Creek - Unit 3 Eligible hydro CA W545 60444A 323 18 18 18 - - Bishop Creek 2 - Bishop Creek 2 Eligible hydro CA W320 60444A 323 20 20 20 - - Bishop Creek 2 - Bishop Creek 2 - Unit 2 Eligible hydro CA W544 60444A 323 20 20 20 - - Bishop Creek 3 - Bishop Creek 3 Eligible hydro CA W321 60446A 324 43 43 43 - - Bishop Creek 4 - Bishop Creek 4 Eligible hydro CA W322 60447A 325 10 10 10 - - Bishop Creek 4 - Bishop Creek 4 - Unit 2 Eligible hydro CA W548 60447A 325 10 10 10 - - Bishop Creek 4 - Bishop Creek 4 - Unit 3 Eligible hydro CA W549 60447A 325 20 20 20 - - Bishop Creek 4 - Bishop Creek 4 - Unit 4 Eligible hydro CA W550 60447A 325 21 21 21 - - Bishop Creek 4 - Bishop Creek 4 - Unit 5 Eligible hydro CA W551 60447A 325 20 20 20 - - Bishop Creek 5 - Bishop Creek 5 Eligible hydro CA W323 60448A 326 9 9 9 - - Bishop Creek 5 - Bishop Creek 5 - Unit 2 Eligible hydro CA W552 60448A 326 12 12 12 - - Bishop Creek 6 - Bishop Creek 6 Eligible hydro CA W324 60449A 327 15 15 15 - - Desert Stateline LLC - Stateline Solar, Block 1 Solar CA W4849 60936A 58646 130 130 130 - - Desert Stateline LLC - Stateline Solar, Block 2 Solar CA W4881 60936A 58646 130 130 130 - - Desert Stateline LLC - Stateline Solar, Block 3 Solar CA W4882 60936A 58646 117 117 117 - - Desert Stateline LLC - Stateline Solar, Block 4 Solar CA W4914 60936A 58646 130 130 130 - - Desert Stateline LLC - Stateline Solar, Block 5 Solar CA W4946 60936A 58646 130 130 130 - - Desert Stateline LLC - Stateline Solar, Block 6 Solar CA W4965 60936A 58646 130 130 130 - - Desert Stateline LLC - Stateline Solar, Block 7 Solar CA W5021 60936A 58646 85 85 85 - - Desert Stateline LLC - Stateline Solar, Block 7 R Solar CA W5067 60936A 58646 44 44 44 - - Desert Stateline LLC - Stateline Solar, Block 8 Solar CA W5068 60936A 58646 117 117 117 - - Desert Sunlight 250 - Desert Sunlight 250, Block 12 Solar CA W3965 60940A 58542 140 140 140 - - Desert Sunlight 250 - Desert Sunlight 250, Block 13 Solar CA W3966 60940A 58542 140 140 140 - - Desert Sunlight 250 - Desert Sunlight 250, Block 14 Solar CA W4097 60940A 58542 94 94 94 - - Desert Sunlight 250 - Desert Sunlight 250, Block 15 Solar CA W4098 60940A 58542 49 49 49 - - Desert Sunlight 250 - Desert Sunlight 250, Block 18 Solar CA W4189 60940A 58542 103 103 103 - - Desert Sunlight 250 - Desert Sunlight 250, Block 19 Solar CA W4453 60940A 58542 90 90 90 - - Desert Sunlight 250 - Desert Sunlight 250, Blocks 16, 17, 20 Solar CA W3884 60940A 58542 275 275 275 - - Fontana - Fontana Eligible hydro CA W326 60451A 332 10 10 10 - - Kern River 1 - Kern River 1 Eligible hydro CA W330 60455A 340 275 275 275 - - Lundy - Lundy Eligible hydro CA W331 60456A 342 9 9 9 - - Lundy - Lundy - Unit 2 Eligible hydro CA W560 60456A 342 9 9 9 - - Mill Creek 3 - Mill Creek 3 - Unit 3 Eligible hydro CA W332 60459A 7147 5 5 5 - - Mill Creek 3 - Mill Creek 3 - Unit 4 Eligible hydro CA W555 60459A 7147 5 5 5 - - Mill Creek 3 - Mill Creek 3 - Unit 5 Eligible hydro CA W556 60459A 7147 5 5 5 - - Mustang Hills, LLC - Mustang Hills, LLC Wind CA W2482 61287A 57833 414 414 414 - - Ontario 1 - Ontario 1 Eligible hydro CA W393 60460A P350 4 4 4 - - Ontario 2 - Ontario 2 Eligible hydro CA W394 60461A P351 2 2 2 - - Ormat Dixie Valley, LLC - Ormat Dixie Valley, LLC Geothermal NV W334 60313A 52015 709 709 709 0.0635 45 Ormat Dixie Valley, LLC - Ormat Dixie Valley, LLC - Binary Unit Geothermal NV W7146 60313A 52015 67 67 67 0.0635 4 Poole - Poole Eligible hydro CA W338 60462A 353 58 58 58 - - Portal - Portal Eligible hydro CA W339 60463A 354 35 35 35 - - RE Rio Grande, LLC - RE Rio Grande, LLC Solar CA W3896 60823A 58500 15 15 15 - - RE Rosamond Two LLC - RE Rosamond Two LLC Solar CA W3899 60856A 58499 62 62 62 - - RE Victor Phelan Solar One LLC - RE Victor Phelan Solar One LLC Solar CA W3897 60838A 58202 65 65 65 - - Rush Creek - Rush Creek Eligible hydro CA W340 60464A 357 29 29 29 - - Rush Creek - Rush Creek - Unit 2 Eligible hydro CA W557 60464A 357 36 36 36 - - Sierra - Sierra Eligible hydro CA W390 60467A P352 4 4 4 - - Solar Partners I, LLC - Ivanpah 2 Solar CA W4025 62274A 57073 302 302 302 0.0596 18 GHG Emissions Intensity (in MT CO2e/MWh)
Net Specified Natural Gas
Net Specified Coal & Other Fossil Fuels
Net Specified Nuclear, Large Hydro, Renewables, and ACS Power GHG Emissions (excludes grandfathered emissions)
Retail Sales (MWh)
Net Specified Procurement (MWh)
Unspecified Power (MWh)
Procurement to be adjusted
2023 POWER SOURCE DISCLOSURE ANNUAL REPORT
SCHEDULE 1: PROCUREMENTS AND RETAIL SALES
For the Year Ending December 31, 2023
Apple Valley Choice Energy
Core Choice
Instructions: Enter information about power procurements underlying this electricity portfolio for which your company is filing the Annual Report.

Insert additional rows as needed. All fields in white should be filled out. Fields in grey auto-populate as needed and should not be filled out. For EIA IDs for unspecified power or specified system mixes from asset-controlling suppliers, enter "Unspecified Power", "BPA", or "Tacoma Power" as applicable. For specified procurements of ACS power, use the ACS Procurement Calculator to calculate the resource breakdown comprising the ACS system mix. Procurements of unspecified power must not be entered as line items below; unspecified power will be calculated automatically in cell N9. Unbundled RECs must not be entered on Schedule 1; these products must be entered on Schedule 2. At the bottom portion of the schedule, provide the other electricity end-uses that are not retail sales including, but not limited to transmission and distribution losses or municipal street lighting. Amounts should be in megawatt-hours.

Version: April 2024
TA-High Desert - Antelope Power Plant Solar CA W3496 60937A 58149 76 76 76 - - Windstar - Windstar1 Wind CA W2742 60810A 57774 148 148 148 - - Windstar - Windstar2 Wind CA W2743 60810A 57774 169 169 169 - - 67RK 8ME, LLC - Redcrest Solar Farm Solar CA W4780 62642A 58831 38 38 38 - - Adelanto Solar II, LLC - Adelanto Solar II, LLC Solar CA W4683 62640A 59440 22 22 22 - - Adelanto Solar, LLC - Adelanto Solar, LLC Solar CA W4758 62639A 59441 72 72 72 - - Adera Solar, LLC - Adera Solar, LLC Solar CA W4836 61388A 60027 34 34 34 - - Adobe Solar, LLC - Adobe Solar, LLC Solar CA W4119 61427A 57651 46 46 46 - - Algonquin SKIC 10 Solar, LLC - Algonquin SKIC 10 Solar, LLC Solar CA W5392 62879A 59412 25 25 25 - - Alta Wind X, LLC - Alta Wind X, LLC Wind CA W3537 62244A 58394 598 598 598 - - Alta Wind XI, LLC - Alta Wind XI, LLC Wind CA W3538 62245A 58395 424 424 424 - - American Kings Solar Project - American Kings Solar Project Solar CA W11005 61600A 60777 481 481 481 - - American Solar Greenworks, LLC - Summer Solar North Solar CA W4524 61506A 58757 19 19 19 - - Blythe Solar II, LLC - Blythe Solar II, LLC - Block 4 Solar CA W5072 63129A 60092 151 151 151 - - Blythe Solar II, LLC - Blythe Solar II, LLC - Block 5 Solar CA W5073 63129A 60092 155 155 155 - - Blythe Solar II, LLC - Blythe Solar II, LLC - Block 6 Solar CA W5222 63129A 60092 146 146 146 - - Blythe Solar II, LLC - Blythe Solar II, LLC - Block 7 Solar CA W5248 63129A 60092 118 118 118 - - Blythe Solar III, LLC - Blythe Solar III, LLC Solar CA W10157 63130A 60094 554 554 554 - - Borden Solar Farm - Borden Solar Farm Solar CA W10139 61829A 59531 209 209 209 - - Broadview Energy KW, LLC - BEKW Wind NM W5278 62643A 60152 960 960 960 - - Broadview Energy, JN LLC - BEJN Wind NM W5277 63162A 60145 1211 1,211 1,211 - - California PV Energy at Jurupa - California PV Energy at Jurupa Solar CA W3924 62287A 58500 4 4 4 - - Cape Scott Wind - Cape Scott Wind Wind BC W3959 60600A P149 2312 2,312 2,312 - - Catalina Solar 2, LLC - Catalina Solar 2, LLC Solar CA W4263 62428A 59334 78 78 78 - - CED Atwell Island West - CED Atwell Island West Solar CA W4691 62468A 59414 80 80 80 - - CED Corcoran Solar 2, LLC - CED Corcoran Solar 2, LLC Solar CA W4681 61820A 59413 82 82 82 - - CED Ducor Solar 1, LLC - CED Ducor Solar 1, LLC Solar CA W5350 62882A 60078 52 52 52 - - CED Ducor Solar 2, LLC - CED Ducor Solar 2, LLC Solar CA W5351 62881A 60079 52 52 52 - - CED Ducor Solar 3, LLC - CED Ducor Solar 3, LLC Solar CA W5353 62884A 60080 61 61 61 - - CED Ducor Solar 4, LLC - CED Ducor Solar 4, LLC Solar CA W5352 62883A 60081 82 82 82 - - CED Wistaria Solar, LLC - Wistaria Ranch Solar Solar CA W7130 62623A 61750 2 2 2 - - Central Antelope Dry Ranch C, LLC - Central Antelope Dry Ranch C, LLC Solar CA W5006 61324A 59963 48 48 48 - - Citizen Solar B, LLC - Citizen Solar B Solar CA W4840 61488A 62052 11 11 11 - - Colgreen North Shore - Colgreen North Shore Solar CA W7283 61666A 60825 9000 9,000 9,000 - - Copper Mountain Solar 4 - Copper Mountain Solar 4, LLC Solar NV W5023 62662A 59814 374 374 374 - - Coronal Lost Hills, LLC - Coronal Lost Hills, LLC Solar CA W4631 62235A 59638 55 55 55 - - Dokie Wind - Dokie Wind Wind BC W1992 61360A P150 909 909 909 - - Duran Mesa LLC - Duran Mesa LLC Wind NM W12070 64728A 64065 6819 6,819 6,819 - - El Cabo Wind - El Cabo Wind Wind NM W5788 62786A 58098 2007 2,007 2,007 - - Freeway Springs, LLC - Freeway Springs, LLC Solar CA W5385 63031A 60183 2 2 2 - - FTS Master Tenant 1, LLC - A - FTS Master Tenant 1, LLC - A Solar CA W4180 61318A 58761 6 6 6 - - FTS Master Tenant 1, LLC - B - FTS Master Tenant 1, LLC - B Solar CA W4181 61319A 58762 7 7 7 - - Garnet Solar Power Generation Station 1, LLC - Garnet Solar Power Generation Station 1, LLC Solar CA W4506 61182A 58528 10 10 10 - - Golden Solar, LLC - Dulles - Golden Solar, LLC - Dulles Solar CA W5227 63030A 60182 3 3 3 - - Golden Springs Building F, LLC - Golden Springs Building F, LLC Solar CA W5479 63032A 60151 3 3 3 - - Golden Springs Development Company LLC - Building H - Santa Fe Springs Rooftop Solar Solar CA W4609 62745A 58913 3 3 3 - - Golden Springs Development Company LLC - Building M - Santa Fe Springs Rooftop Solar Solar CA W4610 62746A 58912 4 4 4 - - Golden Springs Development Company, LLC - Building G Solar CA W5480 63033A 60153 3 3 3 - - Great Valley Solar 3, LLC - RE Tranquillity 8 Azul Solar CA W5866 63281A 59939 84 84 84 - - Highlander Solar 1, LLC - Highlander Solar 1, LLC Solar CA W3663 61157A 58234 56 56 56 - - Highlander Solar 2, LLC - Highlander Solar 2, LLC Solar CA W3664 61158A 58227 42 42 42 - - Imperial Valley Solar 3, LLC - Mount Signal Solar Farm V Solar CA W7036 61649A 61202 1115 1,115 1,115 - - Jacumba Solar, LLC - Jacumba Solar Farm Solar CA W5601 63057A 60947 75 75 75 - - Lancaster Dry Farm Ranch B, LLC - Lancaster Dry Farm Ranch B, LLC Solar CA W4418 61315A 58750 16 16 16 - - Lancaster Little Rock C LLC - Lancaster Little Rock C LLC Solar CA W4492 61311A 59262 14 14 14 - - Lone Valley Solar Park I, LLC - Lone Valley Solar Park I, LLC Solar CA W4427 61458A 58417 40 40 40 - - Lone Valley Solar Park II, LLC - Lone Valley Solar Park II, LLC Solar CA W4428 61452A 59237 86 86 86 - - Longboat Solar, LLC - Longboat Solar, LLC Solar CA W5306 62805A 60485 43 43 43 - - Manzana - Manzana Wind LLC Wind CA W3105 61671A 57484 4184 4,184 4,184 - - Master Development - Corona, CA (1351 Railroad) - Master Development - Corona, CA (1351 Railroa Solar CA W3497 61735A P306 2 2 2 - - Maverick Solar, LLC - Maverick Solar, LLC Solar CA W10973 63321A 62178 567 567 567 - - McCoy Solar, LLC - Genesis McCoy Solar Energy Center, Block 1 Solar CA W4935 62091A 58462 174 174 174 - - McCoy Solar, LLC - Genesis McCoy Solar Energy Center, Block 2 Solar CA W4936 62091A 58462 87 87 87 - - McCoy Solar, LLC - Genesis McCoy Solar Energy Center, Block 3 Solar CA W5016 62091A 58642 80 80 80 - - McCoy Solar, LLC - Genesis McCoy Solar Energy Center, Block 4 Solar CA W4763 62091A 58462 131 131 131 - - McCoy Solar, LLC - Genesis McCoy Solar Energy Center, Block 5 Solar CA W4826 62091A 58462 131 131 131 - - McCoy Solar, LLC - Genesis McCoy Solar Energy Center, Block 6 Solar CA W4827 62091A 58462 112 112 112 - - McCoy Solar, LLC - Genesis McCoy Solar Energy Center, Block 7 Solar CA W4879 62091A 58462 174 174 174 - - McCoy Solar, LLC - Genesis McCoy Solar Energy Center, Block 8 Solar CA W4630 62091A 58462 152 152 152 - - Meikle Wind - Meikle Wind Wind BC W5189 63268A P151 725 725 725 - - Mesquite Solar 2, LLC - Mesquite Solar 2, LLC Solar AZ W5299 62664A 60307 472 472 472 - - Moose Lake Wind - Moose Lake Wind Wind BC W7518 64287A P152 214 214 214 - - Mound Solar Partnership XI, LLC - Antelope Valley Solar AVS Lancaster I Solar CA W5744 63713A 60085 8 8 8 - - Mount Signal Solar Farm II - Mount Signal Solar Farm II Solar CA W7762 61648A 61353 632 632 632 - - Mountain View III - Mountain View Power Partners III, LLC Wind CA W234 60430A 56112 15161 15,161 15,161 - - Nicolis, LLC - Nicolis Solar PV Plant Solar CA W5131 61667A 59600 73 73 73 - - North Lancaster Ranch, LLC - North Lancaster Ranch, LLC Solar CA W5386 61538A 59962 48 48 48 - -

Version: April 2024
North Rosamond Solar, LLC - North Rosamond Solar, LLC Solar CA W7426 62290A 59879 587 587 587 - - NRG Solar Oasis LLC - Oasis Solar Solar CA W4700 62514A 59528 90 90 90 - - Oasis Alta - Oasis Alta Wind CA W11031 64522A 63941 7264 7,264 7,264 - - Oltmans SCE at Champagne - California PV Energy at Champagne Solar CA W3923 62292A 58581 2 2 2 - - Orion Solar II, LLC - Orion Solar II, LLC Solar CA W4186 61571A 58721 31 31 31 - - Panoche Valley Solar - Panoche Valley Solar Solar CA W5851 60858A 57340 228 228 228 - - Panoche Valley Solar - Panoche Valley Solar Phase 3 Solar CA W7275 60858A 57340 160 160 160 - - Panoche Valley Solar - Phase 2 Solar CA W7186 60858A 57340 127 127 127 - - Park Meridian 1 - Kona Solar, LLC - Park Meridian 1 Solar CA W4577 62502A 59539 4 4 4 - - Pennask Wind Farm - Pennask Wind Farm Wind BC W5499 64015A P153 77 77 77 - - Point Wind 2 - Point Wind 2 Wind CA W11030 64508A 63482 6787 6,787 6,787 - - Portal Ridge Solar B, LLC - Portal Ridge Solar B, LLC Solar CA W5546 62835A 60310 67 67 67 - - Porterville - SPVP042 - Porterville - SPVP042 Solar CA W1977 61241A 58309 11 11 11 - - Pumpjack Solar - Pumpjack Solar Solar CA W4413 61368A 59322 75 75 75 - - Quality Wind - Quality Wind Wind BC W3160 62247A P154 668 668 668 - - Rancho Cucamonga Distribution Center 1 - Kona Solar, LLC - Rancho Cucamonga Distribution Solar CA W4579 62498A 59540 5 5 5 - - RE Adams East, LLC - RE Adams East, LLC Solar CA W4344 61266A 58984 51 51 51 - - RE Columbia 3 LLC - RE Columbia 3 LLC Solar CA W3898 61162A 58502 36 36 36 - - RE Garland A - Garland A Solar CA W5005 62818A 60386 83 83 83 - - RE Tranquillity - RE Tranquillity Solar CA W4898 61269A 59939 801 801 801 - - Redlands Distribution Center #10 (RDC10) - Redlands Distribution Center #10 (RDC10) Solar CA W4513 62208A P401 1 1 1 - - Regulus Solar, LLC - Regulus Solar, LLC Solar CA W4387 61428A 57650 232 232 232 - - Rialto I-210 Distribution Center #2 (RI 210-2) - Rialto I-210 Distribution Center #2 (RI 210-2) Solar CA W2765 61747A P406 2 2 2 - - Rio Bravo Solar I - Rio Bravo Solar I Solar CA W5346 61369A 59249 81 81 81 - - Rio Bravo Solar II - Rio Bravo Solar II Solar CA W5371 62716A 59250 83 83 83 - - Rising Tree Wind Farm III LLC - Rising Tree Wind Farm III LLC Wind CA W4612 62469A 59236 406 406 406 - - Rising Tree Wind Farm LLC - Rising Tree Wind Farm LLC Wind CA W4444 62425A 57621 372 372 372 - - SEPV Mojave West, LLC - SEPV Mojave West, LLC Solar CA W5047 61156A 59740 91 91 91 - - SEPV Palmdale East, LLC - SEPV Palmdale East Solar CA W4713 61154A 59273 42 42 42 - - Shinish Creek Wind Farm - Shinish Creek Wind Farm Wind BC W5500 64041A P160 95 95 95 - - Sierra Solar Greenworks - Sierra Solar Greenworks Solar CA W4811 61334A 59431 56 56 56 - - Silver State Solar Power South, Block 2 and 3 - Silver State Solar Power South, Block 2 and 3 Solar NV W4876 61050A 58644 287 287 287 - - Silver State Solar Power South, LLC - Silver State Solar Power South, Block 1 Solar NV W4829 61050A 58644 116 116 116 - - Silver State Solar Power South, LLC - Silver State Solar Power South, Block 4 Solar NV W4878 61050A 58644 157 157 157 - - Silver State Solar Power South, LLC - Silver State Solar Power South, Block 5 Solar NV W4947 61050A 58644 154 154 154 - - Silver State Solar Power South, LLC - Silver State Solar Power South, Block 6 Solar NV W4966 61050A 58644 123 123 123 - - Silver State Solar Power South, LLC - Silver State Solar Power South, Block 6R, 7, 8 Solar NV W5063 61050A 58644 260 260 260 - - Silver State Solar Power South, LLC - Silver State Solar Power South, Block 8R Solar NV W5064 61050A 58644 4 4 4 - - Solar Star California XIII, LLC - Quinto Solar Project Solar CA W4825 61362A 59339 366 366 366 - - Solar Star California XIX, LLC - AVS1 Solar Star 1 (Block 1-1) Solar CA W4641 61363A 58388 245 245 245 - - Solar Star California XIX, LLC - AVS1 Solar Star 1 (Block 1-2) Solar CA W4562 61363A 58388 245 245 245 - - Solar Star California XIX, LLC - AVS1 Solar Star 1 (Block 1-3) Solar CA W4393 61363A 58388 266 266 266 - - Solar Star California XIX, LLC - AVS1 Solar Star 1 (Block 1-4) Solar CA W4678 61363A 58388 113 113 113 - - Solar Star California XIX, LLC - AVS1 Solar Star 1 (Block 1-5A) Solar CA W4064 61363A 58388 172 172 172 - - Solar Star California XIX, LLC - AVS1 Solar Star 1 (Block 1-5B) Solar CA W4392 61363A 58388 68 68 68 - - Solar Star California XIX, LLC - AVS1 Solar Star 1 (Block 1-6) Solar CA W4099 61363A 58388 297 297 297 - - Solar Star California XX, LLC - AVS 2 Solar Star 2 (Block 2A-1) Solar CA W4243 61364A 58389 243 243 243 - - Solar Star California XX, LLC - AVS 2 Solar Star 2 (Block 2A-2) Solar CA W4457 61364A 58389 225 225 225 - - Solar Star California XX, LLC - AVS 2 Solar Star 2 (Block 2A-3) Solar CA W4458 61364A 58389 194 194 194 - - Solar Star California XX, LLC - AVS 2 Solar Star 2 (Block 2A-4) Solar CA W4679 61364A 58389 164 164 164 - - Solar Star California XX, LLC - AVS 2 Solar Star 2 (Block 2B-2) Solar CA W4065 61364A 58389 154 154 154 - - Solar Star California XX, LLC - AVS 2 Solar Star 2 (Block 2B-3) Solar CA W4100 61364A 58389 138 138 138 - - Sun Streams, LLC - Sun Streams, LLC Solar AZ W8859 62673A 63440 679 679 679 - - SunE Solar XV Lessor, LLC - Hesperia Solar CA W4261 62236A 59182 5 5 5 - - SunE Solar XVI Lessor, LLC - SunE - Pico Rivera Solar CA W4804 62725A P304 2 2 2 - - SunE Solar XVI Lessor, LLC - SunE - Rochester Solar CA W5219 62719A 60032 1 1 1 - - Sunray Energy 3, LLC - Sunray Energy 3, LLC – SEGS I Solar CA W465 63260A 10438 53 53 53 - - Sunshine Valley Solar - Sunshine Valley Solar Solar NV W8128 62772A 59826 388 388 388 - - Terra Francesco 1 - Kona Solar, LLC - Terra Francesco 1 Solar CA W4578 62503A 59541 3 3 3 - - Tropico, LLC - Tropico Solar PV Plant Solar CA W5132 61700A 59599 50 50 50 - - Tule Wind, LLC - Tule Wind, LLC Wind CA W5902 63271A 57913 733 733 733 - - Valentine Solar, LLC - Valentine Solar, LLC Solar CA W8806 63026A 62288 434 434 434 - - Vega Solar, LLC - Vega Solar, LLC Solar CA W4543 61942A 59555 83 83 83 - - Victor Dry Farm Ranch A LLC - Victor Dry Farm Ranch A LLC Solar CA W4573 61331A 58418 15 15 15 - - Victor Dry Farm Ranch B LLC - Victor Dry Farm Ranch B LLC Solar CA W4574 61332A 58419 16 16 16 - - Voyager Wind I - Voyager Wind I Wind CA W8807 63262A 60594 574 574 574 - - Wildwood Solar - Wildwood Solar Solar CA W4414 61367A 59380 77 77 77 - - Wildwood Solar II - Wildwood Solar II Solar CA W5374 62418A 59253 63 63 63 - - Willow Springs 2 - Willow Springs 2 Solar CA W7213 62286A P393 420 420 420 - - Kaweah No. 2 Eligible hydro CA W328 60453A 336 1 1 1 - - Lytle Creek Eligible hydro CA W391 60457A P348 1 1 1 - - SunE - Ontario Solar CA W4926 62721A 59916 1 1 1 - -
Golden Springs Building L Solar CA W5481 63034A 60154 1 1 1 - - - - #N/A

FIRMED-AND-SHAPED IMPORTS

Version: April 2024
Facility Name Fuel Type
State or
Province WREGIS ID RPS ID
EIA ID of
REC
Source
EIA ID of
Substitute Power
Gross MWh
Procured MWh Resold
Net MWh
Procured
Adjusted Net MWh
Procured
GHG Emissions
Factor (in MT
CO2e/MWh)
GHG Emissions
(in MT CO2e)
Eligible for
Grandfathered
Emissions?
American Falls Solar II, LLC - American Falls Solar II, LLC Solar ID W5375 63450A 60012 Unspecified Power 670 670 670 0.4280 287 No Dokie Wind - Dokie Wind Wind BC W1992 61360A P150 Unspecified Power 7000 7,000 7,000 0.4280 2,996 No Elkhorn Valley Wind Farm - Elkhorn Valley Wind Farm Wind OR W186 61034A 56623 Unspecified Power 2118 2,118 2,118 0.4280 907 No Grand View 5 East - Grand View 5 East Solar ID W5069 61595A P207 Unspecified Power 213 213 213 0.4280 91 No ID Solar 1 - ID Solar 1, LLC Solar ID W5076 63560A 60445 Unspecified Power 1000 1,000 1,000 0.4280 428 No Orchard Ranch Solar, LLC - Orchard Ranch Solar, LLC Solar ID W5373 63448A 60010 Unspecified Power 696 696 696 0.4280 298 No Simcoe Solar, LLC - Simcoe Solar, LLC Solar ID W5372 63447A 60748 Unspecified Power 303 303 303 0.4280 130 No Raft River Energy I - Raft River Energy I Geothermal ID W228 64433A 56317 Unspecified Power 4000 4,000 4,000 0.4280 1,712 No

SPECIFIED NON-RENEWABLE PROCUREMENTS
Facility Name Fuel Type
State or
Province N/A N/A N/A EIA ID
Gross MWh
Procured MWh Resold
Net MWh
Procured
Adjusted Net MWh
Procured
GHG Emissions
Factor (in MT
CO2e/MWh)
GHG Emissions
(in MT CO2e) N/A
Palo Verde Nuclear Generating Nuclear CA 6008 15,091 15,091 - - - - Big Creek 2A Large hydro CA 322 9,011 9,011 - - - -
GCPD - Priest Rapids & Wanapum Large hydro WA 3887 2,167 2,167 2,167 - - - - #N/A
- - #N/A
- - #N/A
- - #N/A
- - #N/A
- - #N/A

PROCUREMENTS FROM ASSET-CONTROLLING SUPPLIERS
Facility Name Fuel Type N/A N/A N/A N/A EIA ID
Gross MWh
Procured MWh Resold
Net MWh
Procured
Adjusted Net MWh
Procured
GHG Emissions
Factor (in MT
CO2e/MWh)
GHG Emissions
(in MT CO2e) N/A
- #N/A
- #N/A
- #N/A
- #N/A
END USES OTHER THAN RETAIL SALES MWh

Version: April 2024
10,995

RETIRED UNBUNDLED RECS
Facility Name Fuel Type
State or
Province RPS ID Total Retired (in MWh)
Sierra Pacific Ind. (Lincoln) - SPI Lincoln Onsite Load Biomass CA 60088A 1584 Sierra Pacific Sonora - SPI Sonora Onsite Load Biomass CA 60576A 786 Total Energy Facility - TEF - GEN 4 Biogas CA 60633A 2516 Total Energy Facility - TEF - GEN2 Biogas CA 60633A 2517 Sierra Pacific Burney Facility - SPI Burney Onsite Load Biomass CA 60087A 1100 Sierra Pacific Ind. (Quincy) - SPI Quincy Onsite Load Biomass CA 60089A 477 South Hurlburt Wind, LLC - South Hurlburt Wind, LLC Wind OR 61668A 1003 Horseshoe Bend Wind, LLC - Horseshoe Bend Wind, LLC Wind OR 61669A 994 Sierra Pacific Burney Facility - SPI Burney Onsite Load Biomass CA 60087A 18 Total Retired Unbundled RECs
2023 POWER SOURCE DISCLOSURE ANNUAL REPORT
SCHEDULE 2: RETIRED UNBUNDLED RECS
For the Year Ending December 31, 2023
Apple Valley Choice Energy
Core Choice
INSTRUCTIONS: Enter information about retired unbundled RECs associated with this electricity portfolio. Insert additional rows as needed. All fields in white should be filled out. Fields in grey auto-populate as needed and should not be filled out.

Version: April 2024
Adjusted Net
Procured (MWh)
Percent of Total
Retail Sales
Renewable Procurements 102,064 47.4%
Biomass & Biowaste - 0.0%
Geothermal 4,776 2.2%
Eligible Hydroelectric 706 0.3%
Solar 31,040 14.4%
Wind 65,542 30.4%
Coal - 0.0%
Large Hydroelectric 2,167 1.0%
Natural gas - 0.0%
Nuclear - 0.0%
Other - 0.0%
Unspecified Power 111,219 51.6%
Total 215,450 100.0%
215,450
558

5.1%
Total Retail Sales (MWh)
GHG Emissions Intensity (converted to lbs CO2e/MWh)
Percentage of Retail Sales Covered by Retired Unbundled RECs
2023 POWER SOURCE DISCLOSURE ANNUAL REPORT
SCHEDULE 3: POWER CONTENT LABEL DATA
For the Year Ending December 31, 2023
Apple Valley Choice Energy
Core Choice
Instructions: No data input is needed on this schedule. Retail suppliers should use these auto-populated calculations to fill out their Power Content Labels.

Version: April 2024
2023 POWER SOURCE DISCLOSURE ANNUAL REPORT

ATTESTATION FORM
For the Year Ending December 31, 2023
Apple Valley Choice Energy
Core Choice
I, Doug B. Robertson, Town Manager declare under penalty of perjury, that the information provided in this report is true and correct and that I, as an authorized agent of Apple Valley Choice Energy, have authority to submit this report on the retail supplier's behalf. I further declare that all of the electricity claimed as specified purchases as shown in this report was sold once and only once to retail customers.

Name: Doug B. Robertson
Representing (Retail Supplier): Apple Valley Choice Energy Signature:

Dated: 8/1/2024
Executed at: Apple Valley, CA

Version: April 2024
If you have questions, contact Power Source Disclosure (PSD) staff at [email protected] or (916) 639-0573.

NOTE: Information submitted in this report is not automatically held confidential. If your company wishes the information submitted to be considered confidential an authorized representative must submit an application for confidential designation (CEC-13), which can be found on the California Energy Commissions's website at https://www.energy.ca.gov/about/divisions-and-offices/chief-counsels-office.

WEBSITE URL FOR

PCL POSTING
https://avchoiceenergy.com
Submit the Annual Report and signed Attestation in PDF format with the Excel version of the Annual Report to [email protected]. Remember to complete the Retail Supplier Name, Electricity Portfolio Name, and contact information above, and submit separate reports and attestations for each additional portfolio if multiple were offered in the previous year.

CITY, STATE, ZIP Folsom, CA 95630
PHONE 916-936-3300
EMAIL [email protected]
NAME Kirby Dusel
TITLE Consultant
MAILING ADDRESS 1839 Iron Point Road, Suite 120

CONTACT INFORMATION
2023 POWER SOURCE DISCLOSURE ANNUAL REPORT
For the Year Ending December 31, 2023

RETAIL SUPPLIER NAME
Apple Valley Choice Energy

ELECTRICITY PORTFOLIO NAME
More Choice
Retail suppliers are required to use the posted template and are not allowed to make edits to this format. Please complete all requested information.

GENERAL INSTRUCTIONS

Version: April 2024
354
177
177
-
-
-
177
76 0.2140

DIRECTLY DELIVERED RENEWABLES
Facility Name Fuel Type
State or
Province WREGIS ID RPS ID N/A EIA ID
Gross MWh
Procured
MWh
Resold
Net MWh
Procured
Adjusted Net MWh
Procured
GHG Emissions
Factor (in MT
CO2e/MWh)
GHG Emissions (in
MT CO2e) N/A
67RK 8ME, LLC - Redcrest Solar Farm Solar CA W4780 62642A 58831 10 10 - 10 - Adelanto Solar II, LLC - Adelanto Solar II, LLC Solar CA W4683 62640A 59440 7 7 - 7 - Adelanto Solar, LLC - Adelanto Solar, LLC Solar CA W4758 62639A 59441 23 23 - 23 - Adera Solar, LLC - Adera Solar, LLC Solar CA W4836 61388A 60027 13 13 - 13 - Adobe Solar, LLC - Adobe Solar, LLC Solar CA W4119 61427A 57651 19 19 - 19 - Algonquin SKIC 10 Solar, LLC - Algonquin SKIC 10 Solar, LLC Solar CA W5392 62879A 59412 6 6 - 6 - Alta Wind I - Alta Wind I Wind CA W1727 60794A 57282 99 99 - 99 - - #N/A -
- #N/A -
- #N/A -

FIRMED-AND-SHAPED IMPORTS
Facility Name Fuel Type
State or
Province WREGIS ID RPS ID
EIA ID of
REC
Source
EIA ID of
Substitute
Power
Gross MWh
Procured MWh Resold
Net MWh
Procured
Adjusted Net MWh
Procured
GHG Emissions
Factor (in MT
CO2e/MWh)
GHG Emissions
(in MT CO2e)
Eligible for
Grandfathered
Emissions?
- #N/A -
- #N/A -
- #N/A -
- #N/A -
- #N/A -

SPECIFIED NON-RENEWABLE PROCUREMENTS
Facility Name Fuel Type
State or
Province N/A N/A N/A EIA ID
Gross MWh
Procured MWh Resold
Net MWh
Procured
Adjusted Net MWh
Procured
GHG Emissions
Factor (in MT
CO2e/MWh)
GHG Emissions
(in MT CO2e) N/A
- #N/A -
- #N/A -
- #N/A -
- #N/A -
- #N/A -
- #N/A -
- #N/A -
- #N/A -
- #N/A -

PROCUREMENTS FROM ASSET-CONTROLLING SUPPLIERS
Facility Name Fuel Type N/A N/A N/A N/A EIA ID
Gross MWh
Procured MWh Resold
Net MWh
Procured
Adjusted Net MWh
Procured
GHG Emissions
Factor (in MT
CO2e/MWh)
GHG Emissions
(in MT CO2e) N/A
#N/A -
#N/A -
#N/A -
#N/A -
END USES OTHER THAN RETAIL SALES MWh
Retail Sales (MWh)
Net Specified Procurement (MWh)
Unspecified Power (MWh)
Procurement to be adjusted
2023 POWER SOURCE DISCLOSURE ANNUAL REPORT
SCHEDULE 1: PROCUREMENTS AND RETAIL SALES
For the Year Ending December 31, 2023
Apple Valley Choice Energy
More Choice
GHG Emissions Intensity (in MT CO2e/MWh)
Net Specified Natural Gas
Net Specified Coal & Other Fossil Fuels
Net Specified Nuclear, Large Hydro, Renewables, and ACS Power GHG Emissions (excludes grandfathered emissions)
Instructions: Enter information about power procurements underlying this electricity portfolio for which your company is filing the Annual Report.

Insert additional rows as needed. All fields in white should be filled out. Fields in grey auto-populate as needed and should not be filled out. For EIA IDs for unspecified power or specified system mixes from asset-controlling suppliers, enter "Unspecified Power", "BPA", or "Tacoma Power" as applicable. For specified procurements of ACS power, use the ACS Procurement Calculator to calculate the resource breakdown comprising the ACS system mix. Procurements of unspecified power must not be entered as line items below; unspecified power will be calculated automatically in cell N9. Unbundled RECs must not be entered on Schedule 1; these products must be entered on Schedule 2. At the bottom portion of the schedule, provide the other electricity end-uses that are not retail sales including, but not limited to transmission and distribution losses or municipal street lighting. Amounts should be in megawatt-hours.

Version: April 2024
177

RETIRED UNBUNDLED RECS
Facility Name Fuel Type
State or
Province RPS ID Total Retired (in MWh)
Sierra Pacific Ind. (Lincoln) - SPI Lincoln Onsite Load Biomass CA 60088A 177 Total Retired Unbundled RECs
2023 POWER SOURCE DISCLOSURE ANNUAL REPORT
SCHEDULE 2: RETIRED UNBUNDLED RECS
For the Year Ending December 31, 2023
Apple Valley Choice Energy
More Choice
INSTRUCTIONS: Enter information about retired unbundled RECs associated with this electricity portfolio. Insert additional rows as needed. All fields in white should be filled out. Fields in grey auto-populate as needed and should not be filled out.

Version: April 2024
Adjusted Net
Procured (MWh)
Percent of Total
Retail Sales
Renewable Procurements 50.0% 177
Biomass & Biowaste 0.0% -
Geothermal 0.0% -
Eligible Hydroelectric 0.0% -
Solar 22.0% 78
Wind 28.0% 99
Coal 0.0% -
Large Hydroelectric 0.0% -
Natural gas 0.0% -
Nuclear 0.0% -
Other 0.0% -
Unspecified Power 50.0% 177
Total 100.0% 354
354
472

50.0%
Total Retail Sales (MWh)
GHG Emissions Intensity (converted to lbs CO2e/MWh)
Percentage of Retail Sales Covered by Retired Unbundled RECs
2023 POWER SOURCE DISCLOSURE ANNUAL REPORT
SCHEDULE 3: POWER CONTENT LABEL DATA
For the Year Ending December 31, 2023
Apple Valley Choice Energy
More Choice
Instructions: No data input is needed on this schedule. Retail suppliers should use these auto-populated calculations to fill out their Power Content Labels.

Version: April 2024
2023 POWER SOURCE DISCLOSURE ANNUAL REPORT

ATTESTATION FORM
For the Year Ending December 31, 2023
Apple Valley Choice Energy
More Choice
I, Doug B. Robertson, Town Manager declare under penalty of perjury, that the information provided in this report is true and correct and that I, as an authorized agent of Apple Valley Choice Energy, have authority to submit this report on the retail supplier's behalf. I further declare that all of the electricity claimed as specified purchases as shown in this report was sold once and only once to retail customers.

Name: Doug B. Robertson
Representing (Retail Supplier): Apple Valley Choice Energy Signature:

Dated: 7/23/2024
Executed at: Apple Valley, CA

PRESORTED STANDARD
U.S. POSTAGE
PAID

VICTORVILLE, CA
PERMIT NO. 85
Apple Valley Choice Energy
14955 Dale Evans Parkway
Apple Valley, CA 92307
Control Your Energy Future
Solar and home battery storage
with $0 down
SIGN UP TODAY AND SAVE!
https://californiachoiceenergyauthority.com/avce-power-choice/ 760-573-AVCE Page 188 of 224
2023 POWER CONTENT LABEL
Apple Valley Choice Energy
https://avchoiceenergy.com/power-sources/
Greenhouse Gas Emissions Intensity
(lbs CO2e/MWh) Energy Resources
2023 AVCE
CORE
CHOICE
Power Mix
2023 AVCE
MORE
CHOICE
Power Mix
2023 CA
Power Mix
Eligible Renewable1 47.4% 50.0% 36.9%
Biomass & Biowaste 0.0% 0.0% 2.1%
558 472 373 Geothermal 2.2% 0.0% 4.8%
Eligible Hydroelectric 0.3% 0.0% 1.8%
Solar 14.4% 22.0% 17.0%
Wind 30.4% 28.0% 11.2%
Coal 0.0% 0.0% 1.8%
Large Hydroelectric 1.0% 0.0% 11.7%
Natural Gas 0.0% 0.0% 36.6%
Nuclear 0.0% 0.0% 9.3%
Other 0.0% 0.0% 0.1%
Unspecified Power2 51.6% 50.0% 3.7%
TOTAL 100.0% 100.0% 100.0%
Percentage of Retail Sales Covered by Retired Unbundled RECs3: 5% 50% 1 The eligible renewable percentage above does not reflect RPS compliance, which is determined using a different methodology. 2 Unspecified power is electricity that has been purchased through open market transactions and is not traceable to a specific generation source. 3
Renewable energy credits (RECs) are tracking instruments issued for renewable generation. Unbundled renewable energy credits (RECs) represent renewable generation that was not delivered to serve retail sales. Unbundled RECs are not reflected in the power mix or GHG emissions intensities above.

For specific information about this electricity
portfolio, contact:

Apple Valley Choice Energy
1 (760) 573-AVCE (2823)
For general information about the Power Content
Label, visit:
https://www.energy.ca.gov/programs-and-topics/programs/powersource-disclosure-program 2023 AVCE MORE
CHOICE Power Mix
2023 AVCE CORE
CHOICE Power Mix 2023 CA Utility Average
0 200
400
600
800
1000
2023 AVCE CORE
CHOICE Power Mix
2023 AVCE MORE
CHOICE Power Mix
2023 CA Utility Average
IMPORTANT:

You are receiving this notice
because on December 31,
2023, you were an AVCE
customer. Receipt of this
notice does not mean that
your electrical services are
currently with AVCE.

The California Energy Commission
requires that Apple Valley Choice
Energy customers receive this
information. If AVCE provided
electric service to your account(s)
in 2023, we are sending you this
summary of power purchases.

This information is also reflected in
AVCE’s 2023 Power Source Disclosure
Report, as submitted to the
California Energy Commission.

Percentages may not total 100% due
to rounding.

Town Council Agenda Report
Date: December 10, 2024
To: Honorable Mayor and Town Council
Subject: AUTHORIZATION TO EXECUTE AGREEMENTS WITH THE

CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION

AND AUTHORIZE THE EXAMINATION OF SALES OR

TRANSACTIONS AND USE TAX RECORDS
From: Douglas Robertson, Town Manager
Submitted by: Julie Ryan, Special Projects Manager
Town Manager’s Office
Budgeted Item: Yes No N/A

RECOMMENDED ACTION
That the Town Council
A Adopt Resolution No. 2024-38 authorizing the Town Manager to execute agreements with the California Department of Tax and Fee Administration (CDTFA) for implementation and administration of a Local Transactions and Use Tax (Attachment A).

B Adopt Resolution No. 2024-39 authorizing the examination of Sales or Transactions and Use Tax records (Attachment B); and
C Authorize the Town Manager to amend the agreement with Hinderliter, De Llamas, and Associates (HdL Companies) to include Transactions and Use Tax Audit and Information Services.

BACKGROUND
On November 5, 2024, the voters of the Town of Apple Valley approved Measure P, a one percent (1%) general transactions and use (sales) tax measure. All local transactions and use (sales) taxes approved by voters are collected by the California Department of Tax and Fee Administration (CDTFA) and remitted to the Town.

ANALYSIS
Collection of the Local Transactions and Use Tax
In order for the CDTFA to begin the levy and collection of the additional local transactions and use tax, several documents need to be approved including a resolution (Attachment 1) authorizing the Town Manager to execute two agreements to implement and administer the local transactions and use tax. The agreements must be executed and returned to CDTFA by December 27, in order to begin collection of the tax on April 1, 2025.

Authorization to review records
In addition, staff updated the resolution (Attachment B) required for pertinent staff to access and examine the sales or transactions and use tax records which are deemed confidential. Only staff listed in the resolution will be authorized to review the CDTFA records.

This resolution also provides for the Town’s sales tax consultant, HdL Companies to have access to the data for analysis and auditing purposes. Since the local sales or transactions and use tax is administered separately by the CDTFA, a separate and updated agreement between the Town and the consultant is necessary to allow for the services to continue. An important service provided by HdL Companies is the audit of tax remittances to ensure that all applicable tax is collected and submitted. HdL Companies works closely with CDTFA to ensure such collection.

Authorization to amend the agreement with HdL Companies The Town currently contracts with HdL Companies to perform sales tax analyses and management support. HdL Companies translates the Town’s sales tax data into comprehensive quarterly analyses and reports on sales tax trends by individual business, business type, and strategic economic areas for purposes of budgeting and economic development. In addition, HdL Companies serves as a resource for staff on sales and use tax related issues, including budget projects, legislative proposals, and sales tax voids and opportunities. Since the raw data and the reports generated by HdL Companies are confidential, the reports can only be reviewed by those positions listed in the attached resolution. This amendment would additionally permit HdL to review data from the new Measure P transactions and use tax.

FISCAL IMPACT
There is no fiscal impact associated with this specific action. However, once collected, Measure P will provide approximately $9,000,000 annually until ended by voters.

ALTERNATIVES

1. Approve a Resolution authorizing the Town Manager to execute agreements with the CDTFA for implementation of a Local Transactions and Use Tax; Approve a Resolution authorizing the examination of Sales or Transactions and Use Tax records; and Authorize the Town Manager to amend the agreement with HdL Companies for continued Sales Tax Audit and Information Services and adding Transactions and Use Tax Audit and Information Services.

2. Provide other direction to staff.

ATTACHMENTS
A. Resolution No. 2024-38 - Authorizing Town Manager to Execute Agreements B. Resolution No. 2024-39 - Authorizing Examination of Sales or Transactions and Use Tax Records
C. HdL Apple Valley Contract – 2017 red lined

RESOLUTION NO. 2024-38

A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF

APPLE VALLEY, CALIFORNIA AUTHORIZING THE TOWN

MANAGER TO EXECUTE AGREEMENTS WITH THE

CALIFORNIA DEPARTMENT OF TAX AND FEE

ADMINISTRATION FOR IMPLEMENTATION OF A LOCAL
TRANSACTIONS AND USE TAX.

WHEREAS, on July 23, 2024, the Town Council approved Ordinance No. 570 amending the Town Municipal Code and providing for a local transactions and use tax; and
WHEREAS, the California Department of Tax and Fee Administration (Department) administers and collects the transactions and use taxes for all applicable jurisdictions within the state; and
WHEREAS, the Department will be responsible to administer and collect the transactions and use tax for the Town; and
WHEREAS, the Department requires that the Town enter into a “Preparatory Agreement” and an “Administration Agreement” prior to implementation of said taxes; and
WHEREAS, the Department requires that the Town Council authorize the agreements.

NOW, THEREFORE BE IT RESOLVED by the Town Council of the Town of Apple Valley that the “Preparatory Agreement” attached as Attachment A and the “Administrative Agreement” attached as Attachment B are hereby approved and the Town Manager is hereby authorized to execute each agreement.

APPROVED AND ADOPTED by the Town Council of the Town of Apple Valley this 10th day of December 2024.
__________________________
Scott Nassif, Mayor
ATTEST:
______________________________
La Vonda M-Pearson, Town Clerk

(Rev. 07/24) 1

AGREEMENT FOR PREPARATION TO ADMINISTER AND OPERATE

TOWN'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 TOWN OF APPLE VALLEY, hereinafter called Town, and the CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION, hereinafter called Department, do agree as follows:

1. The Department 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 Town and whose ordinance has been adopted by the Town.

2. Town agrees to pay to the Department at the times and in the amounts hereinafter specified all of the Department's costs for preparatory work necessary to administer the Town's transactions and use tax ordinance. The Department'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 Department'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 Department. The billings for costs may be presented in summary form. Detailed records of preparatory costs will be retained for audit and verification by the Town.

4. Any dispute as to the amount of preparatory costs incurred by the Department 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 Department shall be billed by the Department periodically, with the final billing within a reasonable time after the operative date of the ordinance. Town shall pay to the Department the amount of such costs on or before the last day of the next succeeding month following the month when the billing is received.

(Rev. 07/24) 2

6. The amount to be paid by Town for the Department'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 or through email at [email protected]. If and when communications and notices may include confidential information, communications and notices must be sent through encrypted email at [email protected] or by mail. Communications and notices to be sent to the Department shall be addressed to:

California Department of Tax and Fee Administration
P.O. Box 942879 MIC: 27
Sacramento, California 94279-0027
Attention: Administrator
Local Revenue Branch
Communications and notices to be sent to the Town shall be addressed to:

Town of Apple Valley
14955 Dale Evans Pkwy
Apple Valley, CA 92307
Attention: Douglas B. Robertson
Town Manager

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 Town's transactions and use tax ordinance has been completed and the Department has received all payments due from Town under the terms of this agreement.

TOWN OF APPLE VALLEY CALIFORNIA DEPARTMENT OF TAX

AND FEE ADMINISTRATION
By By
(Signature) Administrator
Local Revenue Branch
Douglas B. Robertson
(Typed Name) Date: _______________________________
Town Manager
(Title)

(Rev. 07/24) 2
Date: _______________________________

AGREEMENT FOR STATE ADMINISTRATION

OF TOWN TRANSACTIONS AND USE TAXES
The Town Council of the Town of Apple Valley has adopted, and the voters of the Town of Apple Valley (hereafter called “Town” or “District”) have approved by the required majority vote, the Town of Apple Valley Transactions and Use Tax Ordinance (hereafter called “Ordinance”), a copy of which is attached hereto. To carry out the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code and the Ordinance, the California State Department of Tax and Fee Administration, (hereinafter called the “Department”) and the Town do agree as follows:

ARTICLE I

DEFINITIONS
Unless the context requires otherwise, wherever the following terms appear in the Agreement, they shall be interpreted to mean the following:

1. "District taxes" shall mean the transactions and use taxes, penalties, and interest imposed under an ordinance specifically authorized by Revenue and Taxation Code Section 7285.9, and in compliance with Part 1.6, Division 2 of the Revenue and Taxation Code.

2. "Town Ordinance" shall mean the Town's Transactions and Use Tax Ordinance referred to above and attached hereto, Ordinance No. 570, as amended from time to time, or as deemed to be amended from time to time pursuant to Revenue and Taxation Code Section 7262.2.

ARTICLE II

ADMINISTRATION AND COLLECTION

OF TOWN TAXES
A. Administration. The Department and Town agree that the Department shall perform exclusively all functions incident to the administration and operation of the Town Ordinance.

(Rev. 7/24) 2
B. Other Applicable Laws. Town agrees that all provisions of law applicable to the administration and operation of the Department Sales and Use Tax Law which are not inconsistent with Part 1.6 of Division 2 of the Revenue and Taxation Code shall be applicable to the administration and operation of the Town Ordinance. Town agrees that money collected pursuant to the Town Ordinance may be deposited into the State Treasury to the credit of the Retail Sales Tax Fund and may be drawn from that Fund for any authorized purpose, including making refunds, compensating and reimbursing the Department pursuant to Article IV of this Agreement, and transmitting to Town the amount to which Town is entitled.

C. Transmittal of money.

1. For the period during which the tax is in effect, and except as otherwise provided herein, all district taxes collected under the provisions of the Town Ordinance shall be transmitted to Town periodically as promptly as feasible, but not less often than twice in each calendar quarter.

2. For periods subsequent to the expiration date of the tax whether by Town’s self-imposed limits or by final judgment of any court of the State of California holding that Town’s ordinance is invalid or void, all district taxes collected under the provisions of the Town Ordinance shall be transmitted to Town not less than once in each calendar quarter.

3. Transmittals may be made by mail or electronic funds transfer to an account of the Town designated and authorized by the Town. A statement shall be furnished at least quarterly indicating the amounts withheld pursuant to Article IV of this Agreement.

D. Rules. The Department shall prescribe and adopt such rules and regulations as in its judgment are necessary or desirable for the administration and operation of the Town Ordinance and the distribution of the district taxes collected thereunder.

E. Preference. Unless the payor instructs otherwise, and except as otherwise provided in this Agreement, the Department shall give no preference in applying money received for state sales and use taxes, state-administered local sales and use taxes, and district transactions and use taxes owed by a taxpayer, but shall apply moneys collected to the satisfaction of the claims of the State, cities, counties, cities and counties, redevelopment agencies, other districts, and Town as their interests appear.

(Rev. 7/24) 3
F. Security. The Department agrees that any security which it hereafter requires to be furnished by taxpayers under the State Sales and Use Tax Law will be upon such terms that it also will be available for the payment of the claims of Town for district taxes owing to it as its interest appears.

The Department shall not be required to change the terms of any security now held by it, and Town shall not participate in any security now held by the Department.

G. Records of the Department.

When requested by resolution of the legislative body of the Town under section 7056 of the Revenue and Taxation Code, the Department agrees to permit authorized personnel of the Town to examine the records of the Department, including the name, address, and account number of each seller holding a seller’s permit with a registered business location in the Town, pertaining to the ascertainment of transactions and use taxes collected for the Town. Information obtained by the Town from examination of the Department's records shall be used by the Town only for purposes related to the collection of transactions and use taxes by the Department pursuant to this Agreement.

H. Annexation. Town agrees that the Department shall not be required to give effect to an annexation, for the purpose of collecting, allocating, and distributing District transactions and use taxes, earlier than the first day of the calendar quarter which commences not less than two months after notice to the Department. The notice shall include the name of the county or counties annexed to the extended Town boundary. In the event the Town shall annex an area, the boundaries of which are not coterminous with a county or counties, the notice shall include a description of the area annexed and two maps of the Town showing the area annexed and the location address of the property nearest to the extended Town boundary on each side of every street or road crossing the boundary.

ARTICLE III

ALLOCATION OF TAX
A. Allocation. In the administration of the Department's contracts with all districts that impose transactions and use taxes imposed under ordinances, which comply with Part 1.6 of Division 2 of the Revenue and Taxation Code:

(Rev. 7/24) 4

1. Any payment not identified as being in payment of liability owing to a designated district or districts may be apportioned among the districts as their interest appear, or, in the discretion of the Department, to all districts with which the Department has contracted using ratios reflected by the distribution of district taxes collected from all taxpayers.

2. All district taxes collected as a result of determinations or billings made by the Department, and all amounts refunded or credited may be distributed or charged to the respective districts in the same ratio as the taxpayer's self-declared district taxes for the period for which the determination, billing, refund or credit applies.

B. Vehicles, Vessels, and Aircraft. For the purpose of allocating use tax with respect to vehicles, vessels, or aircraft, the address of the registered owner appearing on the application for registration or on the certificate of ownership may be used by the Department in determining the place of use.

ARTICLE IV

COMPENSATION
The Town agrees to pay to the Department as the State's cost of administering the Town Ordinance such amount as is provided for by law. Such amounts shall be deducted from the taxes collected by the Department for the Town.

ARTICLE V

MISCELLANEOUS PROVISIONS
A. Communications. Communications and notices may be sent by first class United States mail to the addresses listed below, or to such other addresses as the parties may from time to time designate or through email at [email protected]. If and when communications and notices may include confidential information, communications and notices must be sent through encrypted email at [email protected] or by mail.

(Rev. 7/24) 5
Communications and notices to be sent to the Department shall be addressed to:

California State Department of Tax and Fee Administration P.O. Box 942879
Sacramento, California 94279-0027
Attention: Administrator
Local Revenue Branch
Communications and notices to be sent to the Town shall be addressed to:

Town of Apple Valley
14955 Dale Evans Pkwy
Apple Valley, CA 92307
Attention: Douglas B. Robertson
Town Manager
Unless otherwise directed, transmittals of payment of District transactions and use taxes will be sent to the address above.

B. Term. The date of this Agreement is the date on which it is approved by the Department of General Services. The Agreement shall take effect on ______________. This Agreement shall continue until December 31 next following the expiration date of the Town Ordinance, and shall thereafter be renewed automatically from year to year until the Department completes all work necessary to the administration of the Town Ordinance and has received and disbursed all payments due under that Ordinance.

C. Notice of Repeal of Ordinance. Town shall give the Department written notice of the repeal of the Town Ordinance not less than 110 days prior to the operative date of the repeal.

(Rev. 7/24) 6

ARTICLE VI

ADMINISTRATION OF TAXES IF THE

ORDINANCE IS CHALLENGED AS BEING INVALID
A. Impoundment of funds.

1. When a legal action is begun challenging the validity of the imposition of the tax, the Town shall deposit in an interest-bearing escrow account, any proceeds transmitted to it under Article II. C., until a court of competent jurisdiction renders a final and non-appealable judgment that the tax is valid.

2. If the tax is determined to be unconstitutional or otherwise invalid, the Town shall transmit to the Department the moneys retained in escrow, including any accumulated interest, within ten days of the judgment of the trial court in the litigation awarding costs and fees becoming final and non-appealable.

B. Costs of administration. Should a final judgment be entered in any court of the State of California, holding that Town's Ordinance is invalid or void, and requiring a rebate or refund to taxpayers of any taxes collected under the terms of this Agreement, the parties mutually agree that:

1. Department may retain all payments made by Town to Department to prepare to administer the Town Ordinance.

2. Town will pay to Department and allow Department to retain Department's cost of administering the Town Ordinance in the amounts set forth in Article IV of this Agreement.

3. Town will pay to Department or to the State of California the amount of any taxes plus interest and penalties, if any, that Department or the State of California may be required to rebate or refund to taxpayers.

(Rev. 7/24) 7

4. Town will pay to Department its costs for rebating or refunding such taxes, interest, or penalties. Department's costs shall include its additional cost for developing procedures for processing the rebates or refunds, its costs of actually making these refunds, designing and printing forms, and developing instructions for Department's staff for use in making these rebates or refunds and any other costs incurred by Department which are reasonably appropriate or necessary to make those rebates or refunds. These costs shall include Department's direct and indirect costs as specified by Section 11256 of the Government Code.

5. Costs may be accounted for in a manner, which conforms to the internal accounting, and personnel records currently maintained by the Department. The billings for such costs may be presented in summary form. Detailed records will be retained for audit and verification by Town.

6. Any dispute as to the amount of costs incurred by Department in refunding taxes shall be referred to the State Director of Finance for resolution and the Director's decision shall be final.

7. Costs incurred by Department in connection with such refunds shall be billed by Department on or before the 25th day of the second month following the month in which the judgment of a court of the State of California holding Town's Ordinance invalid or void becomes final.

Thereafter Department shall bill Town on or before the 25th of each month for all costs incurred by Department for the preceding calendar month. Town shall pay to Department the amount of such costs on or before the last day of the succeeding month and shall pay to Department the total amount of taxes, interest, and penalties refunded or paid to taxpayers, together with Department costs incurred in making those refunds.

TOWN OF APPLE VALLEY CALIFORNIA STATE DEPARTMENT OF

TAX AND FEE ADMINISTRATION
By By
(Signature) Administrator
Local Revenue Branch
Douglas B. Robertson
(Typed Name) Date: _______________________________
Town Manager
(Title)

(Rev. 7/24) 8
(Date)

RESOLUTION NO. 2024-39

A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN

OF APPLE VALLEY, CALIFORNIA AUTHORIZING

EXAMINATION OF SALES OR TRANSACTIONS AND USE

TAX RECORDS
WHEREAS, pursuant to Ordinance No. 2, dated November 28, 1988, the Town of Apple Valley (Town) entered into a contract with the California Department of Tax and Fee Administration (Department), formally known as the State Board of Equalization, to perform all functions incident to the administration and collection of sales or transactions and use taxes; and
WHEREAS, pursuant to Ordinance No. 570, dated December 10, 2024, Revenue and Taxation Code section 7056, the Town entered into a contract with the California Department of Tax and Fee Administration (Department) to perform all functions incident to the administration and collection of sales and use taxes; and WHEREAS, the Town Council of the Town of Apple Valley deems it desirable and necessary for authorized officers, employees and representatives of the Town to examine confidential sales or transactions and use tax records of the Department pertaining to sales or transactions and use taxes collected by the Department for the Town pursuant to that contract; and
WHEREAS, Section 7056 of the California Revenue and Taxation Code sets forth certain requirements and conditions for the disclosure of Department records, and Section 7056.5 of the California Revenue and Taxation Code establishes criminal penalties for the unlawful disclosure of information contained in, or derived from, the sales or transactions and use tax records of the Department;

NOW, THEREFORE, BE IT RESOLVED BY THE TOWN COUNCIL OF THE TOWN OF APPLE VALLEY:

Section 1. That the Town Manager, Assistant Town Manager, Director of Finance, or other officer or employee of the Town designated in writing by the Town Manager to the California Department of Tax and Fee Administration is hereby appointed to represent the Town with authority to examine sales or transactions and use tax records of the Department pertaining to sales or transactions and use taxes collected for the Town by the Department pursuant to the contract between the Town and the Department.

Section 2. The information obtained by examination of Department records shall be used only for purposes related to the collection of Town sales or transactions

Resolution 2024-39
and use taxes by the Department pursuant to that contract, and for purposes related to the following governmental functions of the Town:
(a) Collection of sales or transactions and use taxes by the Department (b) Budget Planning
(c) Economic Development
The information obtained by examination of Department records shall be used only for those governmental functions of the Town listed above.

Section 3. That Hinderliter, De Llamas, and Associates (HdL Companies) is hereby designated to examine the sales or transactions and use tax records of the Department pertaining to sales or transactions and use taxes collected for the Town by the Department. The person or entity designated by this section meets all of the following conditions, which are also included in the contract between the Town and HdL:
a) Has an existing contract with the Town to examine those sales or transactions and use tax records.
b) Is required by that contract to disclose information contained in, or derived from, those sales or transactions and use tax records only to the officer or employee authorized under Section 1 of this resolution to examine the information. c) Is prohibited by that contract from performing consulting services for a retailer during the term of that contract; and
d) Is prohibited by that contract from retaining the information contained in, or derived from those sales or transactions and use tax records, after that contract has expired.

BE IT FURTHER RESOLVED that the information obtained by examination of Department records shall be used only for purposes related to the collection of Town sales or transactions and use taxes by the Department pursuant to the contract between the Town and the Department [and for those purposes relating to the governmental functions of the Town listed in section 2 of this resolution.

Section 4. That this resolution supercedes all prior resolutions of the Town Council of the Town of Apple Valley adopted pursuant to subdivision (b) of Revenue and Taxation Code section 7056.

Resolution 2024-39
INTRODUCED, APPROVED AND ADOPTED by the Town Council of the Town of Apple Valley this 10th day of December 2024.
__________________________
Scott Nassif, Mayor
ATTEST:
______________________________
La Vonda M-Pearson, Town Clerk

AGREEMENT FOR SALES, USE AND TRANSACTIONS TAX AUDIT AND

INFORMATION SERVICES
This Agreement is made and entered into as of the 1 day of July, 2017 (the "Effective Date") by and between the CITYTOWN OF APPLE VALLEY, a municipal corporation hereinafter called ("CITYTOWN"), and HINDERLITER, de LLAMAS AND ASSOCIATES a California Corporation, hereinafter called ("CONTRACTOR").

I. RECITALS
WHEREAS, sales, use and transactions tax (sometimes collectively referred to herein as "sales and use tax") revenues can be increased through a system of continuous monitoring, identification and correction of allocation errors, and
WHEREAS, an effective program of sales and use tax management will improve identification of economic opportunities; provide for more accurate sales and use tax forecasting; and assist in related revenue collections; and
WHEREAS, CITYTOWN desires the combination of data entry, report preparation and analysis necessary to effectively manage its sales and use tax base; the recovery of revenues erroneously allocated to other jurisdictions and allocation pools; and to maximize its financial and economic planning; and
WHEREAS, CONTRACTOR has the programs, equipment and personnel required to deliver the sales and use tax related services referenced herein; THEREFORE, CITYTOWN and CONTRACTOR, for the consideration hereinafter described, mutually agree as follows:

II. SERVICES
The CONTRACTOR shall perform the following services (collectively, the "Services"):

A. SALES TAX AND ECONOMIC ANALYSIS SERVICES

1. CONTRACTOR shall establish a special database that identifies the name, address and quarterly allocations of all sales tax producers within the CITYTOWN for the most current and all quarters back to fiscal year 1989-1990 or earlier, if the CITYTOWN has prior historical sales tax data available on computer readable magnetic media. This database will be utilized to generate special reports to the CITYTOWN on: major sales tax producers by rank and
category, sales tax activity by categories, or business districts, identification of reporting aberrations, and per capita and outlet comparisons with regional and statewide sales.

2. CONTRACTOR shall provide updated reports following each calendar quarter identifying changes in sales by individual businesses; business groups and categories and by geographic area.

These reports may include, without limitation, quarterly aberrations due to State audits, fund transfers, and receivables along with late or double payments, and quarterly reconciliation worksheets to assist with budget forecasting. CONTRACTOR shall meet quarterly with CITYTOWN. 3. CONTRACTOR shall additionally provide following each calendar quarter a summary analysis for the CITYTOWN to share with Council Members Chambers of Commerce, other economic development interest groups and the public that analyze CITYTOWN'S sales tax trends by major groups, and geographic

areas without disclosing confidential information.

4. CONTRACTOR shall make available to CITYTOWN staff
CONTRACTOR' s web-based sales tax computer software
program containing sellers permit and quarterly allocation information for all in-cityTown business outlets registered with the Board of EqualizationCalifornia Department of Tax and Fee Administration and updated quarterly. This software shall allow CITYTOWN staff to search businesses by street address, account number, business name, business type and keyword, arrange data by geographic area, and print out a variety of reports.

B. ALLOCATION AUDIT AND RECOVERY SERVICES

1. CONTRACTOR shall conduct initial and on-going sales, use and transactions tax audits to identify and correct distribution and allocation errors, and to proactively affect favorable registration, reporting or formula changes thereby generating previously unrealized sales, use and transactions tax income for the CITYTOWN and/or recovering misallocated tax from previously properly registered taxpayers. Common errors that will be monitored and corrected include but are not limited to:
transposition errors resulting in misallocations; erroneous consolidation of multiple outlets; formula errors, misreporting of "point of sale" to the wrong location; delays in reporting new outlets; misallocating use tax payments to the allocation pools or wrong jurisdiction; and erroneous fund transfers and adjustments.

2. CONTRACTOR shall initiate contacts with state agencies, and sales management and accounting officials in companies that have businesses where a probability of error exists to verify whether

current tax receipts accurately reflect the local sales activity. Such contacts will be conducted in a professional and courteous manner.

3. CONTRACTOR shall (i) prepare and submit to the California Department of Tax and Fee Administration Board of Equalization information for the purpose of correcting allocation errors that are identified and (ii) follow-up with individual businesses and the California Department of Tax and Fee Administration State Board of Equalization to promote recovery by the CITYTOWN of back or prospective quarterly payments that may be owing.

4. If during the course of its audit, CONTRACTOR finds businesses located in the CITYTOWN that are properly reporting sales and use tax but have the potential for modifying their operation to provide an even greater share to the CITYTOWN, CONTRACTOR may so advise CITY TOWN and work with those businesses and the CITYTOWN to encourage such changes.

C. CONSULTING AND OTHER OPTIONAL SERVICES
CONTRACTOR may, from time to time in its sole discretion, consult with CITY TOWN staff, including without limitation, regarding (i) technical questions and other issues related to sales, use and transactions tax; (ii) utilization of reports to enhance business license collection efforts; and (iii) sales tax projections for proposed annexations, economic development projects and budget planning. In addition to the foregoing optional consulting services, CONTRACTOR may, from time to time in its sole discretion, perform other optional Services, including without limitation, negotiating/review of tax sharing agreements, establishing purchasing corporations, and meeting with taxpayers to encourage self-assessment of use tax.

III. CONSIDERATION
A. CONTRACTOR shall provide the sales tax and economic analysis Services described in Section II-A above for a fee of $450 per month, commencing with the month of the Effective Date (hereafter referred to as "monthly fee"). The monthly fee shall be invoiced quarterly in arrears, and shall be paid by CITYTOWN no later than 30 days after the invoice date. The monthly fee shall increase annually following the month of the Effective Date by the percentage increase in the "CPI" for the preceding twelve-month period. In no event shall the monthly fee be reduced by this calculation. For purposes of this Agreement, the "CPI" shall mean the Consumer Price Index - All Urban Consumers for the surrounding statistical metropolitan area nearest CITYTOWN, All Items (1982-84 = 100), as published by the U.S. Department of Labor, Bureau of Labor Statistics, or, if such index should cease to be published, any reasonably comparable index selected by CONTRACTOR.

B. 1. CONTRACTOR shall be further paid 15% of all new and recovered sales, use and transactions tax revenue received by the CITYTOWN as a result, in whole or in part, of the allocation audit and recovery services described in Section II-B above (hereafter referred to as "audit fee"), including without limitation, any reimbursement or other payment from any state fund and any point of sale misallocations.

2. The audit fee shall be paid even if CITYTOWN assists, works in parallel with, and/or incurs attorneys' fees or other costs or expenses in connection with any of the relevant Services. Among other things, the audit fee applies to state fund transfers received for back quarter reallocations and monies received in the first eight consecutive

reporting quarters following completion of the allocation audit by CONTRACTOR and confirmation of corrections by the California Department of Tax and Fee AdministrationState Board of
Equalization. CITYTOWN shall pay audit fees upon
CONTRACTOR'S submittal of evidence of CONTRACTOR'S work in support of recovery of subject revenue, including, without limitation, copies of BOE 549-S petition forms of any other correspondence between CONTRACTOR and the California
Department of Tax and Fee Administration Board of Equalization or the taxpayer.

3. For any increase in the tax reported by businesses already properly making tax payments to CITYTOWN, it shall be CONTRACTOR's responsibility to support in its invoices the audit fee attributable, in whole or in part, to CONTRACTOR' s Services.

C. CONTRACTOR shall invoice CITYTOWN for any consulting and other optional services rendered to CITYTOWN m accordance with Section 11-C above based on the following hourly rates on a monthly or a quarterly basis, at CONTRACTOR's option. All such invoices shall be payable by CITYTOWN no later than 30 days following the invoice date. CITYTOWN shall not be invoiced for any consulting Services totaling less than an hour in any month.

The hourly rates in effect as of the Effective Date are as follows:

Principal $295 per hour
Programmer $250 per hour
Senior Analyst $195 per hour
Analyst $100 per hour
CONTRACTOR may change such hourly rates from time to time upon not less than 30 days' prior written notice to CITYTOWN. D. Any invoices not paid in accordance with the Thirty (30) day payment

terms, shall accrue monthly interest at a rate equivalent to ten percent (10%) per annum until paid.

E. CONTRACTOR unilaterally retains the right to divide any recovery bills in excess of
$25,000 over a one (1) year period (Four (4) quarterly billings).

F. CONTRACTOR shall provide CITYTOWN with an itemized quarterly invoice showing all formula calculations and amounts due for the audit fee (including, without limitation, a detailed listing of any corrected misallocations), which shall be paid by CITYTOWN no later than 30 days following the invoice date.

IV. CONFIDENTIALITY; OWNERSHIP/USE OF INFORMATION
A. Section 7056 of the State of California Revenue and Taxation Code specifically limits the disclosure of confidential taxpayer information contained in the records of the California Department of Tax and Fee AdministrationState Board of Equalization. Section 7056 specifies the conditions under which a CITYTOWN may authorize persons other than CITYTOWN officers and employees to examine State Sales and Use Tax records.

B. The following conditions specified in Section 7056-(b) (l)_of the State of California
Revenue and Taxation Code are hereby made part of this Agreement:

1. CONTRACTOR is authorized by this Agreement to examine sales, use or transactions and use tax records of the Board of EqualizationCalifornia Department of Tax and Fee Administration provided to CITYTOWN pursuant to contract under the BradleyBums Uniform Sales and Use Tax Law at Revenue and Taxation Code section 7200 et.seq.or the Transactions and Use Tax Law at Revenue and Taxation Code section 7251 et. seq.

2. CONTRACTOR is required to disclose information contained in, or derived from, those sales, use or transactions and use tax records only to an officer or employee of the CITYTOWN who is
authorized by resolution to examine the information.

3. CONTRACTOR is prohibited from performing consulting services for a retailer, as defined in California Revenue & Taxation Code Section 6015, during the term of this Agreement.

4. CONTRACTOR is prohibited from retaining the information contained in, or derived from those sales, use or transactions and use tax records, after this Agreement has expired. Information obtained by examination of California Department of Tax and Fee AdministrationBoard of Equalization records shall be used only for purposes related to collection of local sales and use tax or for other governmental functions of the CITYTOWN as set forth by
resolution adopted pursuant to Section 7056 (b) of the Revenue and Taxation Code.

The resolution shall designate the CONTRACTOR as a person authorized to examine sales and use tax records and certify that this Agreement meets the requirements set forth above and in Section 7056 (b), (1) of the Revenue and Taxation Code.

C. Software Use. CONTRACTOR hereby provides authorization to CITYTOWN to access CONTRACTOR'S Sales Tax website if
CITYTOWN chooses to subscribe to the software and reports option. The website shall only be used by authorized CITYTOWN staff. No access will be granted to any third party without explicit written authorization by CONTRACTOR. CITYTOWN shall not sublet, duplicate, modify, decompile, reverse engineer, disassemble, or attempt to derive the source code of said software. The software use granted hereunder shall not imply ownership by CITYTOWN of said software, or any right of CITYTOWN

to sell said software or the use of same, or any right to use said software for the benefit of others. This software use authorization is not transferable.

Upon termination or expiration of this Agreement, the software use authorization shall expire, and all CITYTOWN staff website logins shall be de-activated.

D. Proprietary Information. As used herein, the term "proprietary information" means all information or material that has or could have commercial value or other utility in CONTRACTOR's business, including without limitation: CONTRACTOR'S (i) computer or data processing programs; (ii) data processing applications, routines, subroutines, techniques or systems; desktop or web-based software; (iii) business processes; (iv) marketing plans, analysis and strategies; and (v) materials and techniques used; as well as the terms and conditions of this Agreement.

Except as otherwise required by law, CITYTOWN shall hold in confidence and shall not use (except as expressly authorized by this Agreement) or disclose to any other party any proprietary information provided, learned of or obtained by CITYTOWN in connection with this Agreement. The obligations imposed by this Section IV-D shall survive any expiration or termination of this Agreement or otherwise. The terms of this Section IV-D shall not apply to any information that is public information.

V. CITYTOWNMATERIALS AND SUPPORT
CITYTOWN shall adopt a resolution in a form acceptable to the California Department of Tax and Fee AdministrationState Board of Equalization and in compliance with Section 7056 of the Revenue and Taxation Code, authorizing CONTRACTOR to examine the confidential sales tax records of CITYTOWN. CITYTOWN further agrees to provide any information or assistance that may readily be available such as business license records within the CITYTOWN and to provide CONTRACTOR with proper

identification for contacting businesses. CITYTOWN further agrees to continue CONTRACTOR's authorization to examine the confidential sales tax records of the CITYTOWN by maintaining CONTRACTOR's name on the CITYTOWN resolution or by providing copies of future allocation reports on computer readable magnetic media until such time as all audit adjustments have been completed by the California Department of Tax and Fee AdministrationState Board of Equalization and any audit fee owing to CONTRACTOR has been paid.

VI. LICENSE, PERMITS, FEES AND ASSESSMENTS
CONTRACTOR shall obtain such licenses, permits and approvals (collectively the "Permits") as may be required by law for the performance of the Services. CITYTOWN shall assist CONTRACTOR in obtaining such Permits, and CITYTOWN shall absorb all fees, assessments and taxes which are necessary for any Permits required to be issued by CITYTOWN. VII. TERMINATION This Agreement may be terminated for convenience by either party by giving 30 days written notice to the other of such termination and specifying the effective date thereof. Upon the presentation of such notice, CONTRACTOR may continue to perform Services through the date of termination. Following termination of this Agreement, CITYTOWN shall continue to timely pay CONTRACTOR's invoices for Services performed and not paid for prior to termination.

Anything to the contrary herein notwithstanding (and without limitation on the foregoing sentence), CITYTOWN shall continue to pay to CONTRACTOR the audit fee for tax payments received by CITYTOWN after termination of this Agreement from (i) state fund transfers for back quarter reallocations and the first eight calendar quarters following completion of the allocation audit by CONTRACTOR and confirmation of corrections by the California Department of Tax and Fee AdministrationState Board of Equalization; and (ii) businesses

identified by CONTRACTOR pursuant to Section III-B-3 above, to the extent such businesses commence or continue to make increased tax payments during the first 24 months following termination of this Agreement.

VIII. INDEPENDENT CONTRACTOR
CONTRACTOR shall perform the services hereunder as an independent contractor and shall furnish such services in its own manner and method, and under no circumstances or conditions shall any agent, servant, or employee of CONTRACTOR be considered as an employee of
CITYTOWN. IX. NON-ASSIGNMENT
This Agreement is not assignable either in whole or in part by CONTRACTOR without the written consent of CITYTOWN. X. INSURANCE CONTRACTOR shall maintain the policies set out below, and in amounts of coverage not less than those indicated herein. Additionally, where required by CITYTOWN, CONTRACTOR shall name the CITYTOWN as an additional insured on CONTRACTOR'S comprehensive general liability policy and provide a Certificate of Insurance.

1. Worker's Compensation and Employer's Liability. In accordance with applicable law.

2. Comprehensive General Liability. Bodily injury liability in the amount of $1,000,000 for each person in any one accident, and $1,000,000 for injuries sustained by two or more persons in any one accident. Property damage liability in the amount of $1,000,000 for each accident, and $2,000,000 aggregate for each year of the policy period.

3. Comprehensive Automobile Liability. Bodily injury liability coverage of $1,000,000 for each accident.

4. Errors and Omissions. In addition to any other insurance required by this Agreement, CONTRACTOR shall provide and maintain, during the term of

this agreement, professional liability insurance in the amount of $1,000,000 as evidenced by a Certificate of Insurance.

XI. INDEMNIFICATION
CONTRACTOR hereby agrees to, and shall hold CITYTOWN, its elective and appointive boards, officers, agents and employees, harmless from any liability for damage or claims for damage for personal injury, including death, as well as from claims for breach of confidentiality or property damage which may arise from CONTRACTOR'S willful or negligent acts, errors or omissions or those of its employees or agents. CONTRACTOR agrees to and shall defend CITYTOWN and its elective and appointive boards, officers, agents and employees from any suits or actions at law or in equity for damages caused, or alleged to have been caused, by reason of any of the aforesaid willful or negligent acts, errors or omissions.

CITYTOWN hereby agrees to, and shall hold CONTRACTOR, its officers, agents and employees, harmless from any liability for damage or claims for damage for personal injury, including death, as well as from claims for breach of confidentiality or property damage which may arise from CITYTOWN'S negligent acts, errors or omissions including misuse or improper disclosure of confidential information contained in reports submitted by contractor under this Agreement. CITYTOWN agrees to and shall defend CONTRACTOR and its officers, agents and employees from any suits or actions at law or in equity for damage caused, or alleged to have been caused, by reason of any of the aforesaid negligent acts, errors or omissions and/or misuse or improper disclosure of confidential information.

XII. IRREPARABLE HARM
CONTRACTOR and CITYTOWN each understands and agrees that any breach of this Agreement by either of them may cause the other party hereto irreparable harm, the amount of which may be difficult to ascertain, and therefore agrees that such other party shall have the right to apply to a court of competent

jurisdiction for specific performance and/or an order restraining and _enjoining any further breach and for such other relief as such other party shall deem appropriate. Such right is to be in addition to the remedies otherwise available to such other party at law or in equity. The parties hereto expressly waive the defense that a remedy in damages will be adequate and any requirement in an action for specific performance or injunction hereunder for the posting of a bond.

XIII. GOVERNING LAW
This Agreement shall be governed by and construed in accordance with the laws of the State of California (without regard to its choice of law provisions). If any legal action is necessary to enforce or interpret this Agreement, the parties agree that such action shall be brought in the Superior Court for the State of California, County of Los Angeles, or the U.S. District Court for the Central District of California, Western Division. The parties hereby submit to the exclusive jurisdiction of such courts and waive any other venue to which either party might be entitled by domicile or otherwise.

XIV. ATTORNEYS' FEES
If any party hereto brings an action or proceeding under this Agreement or to deciare rights hereunder, the Prevailing Party in any such proceeding, action, or appeal thereon shall be entitled to recover all reasonable fees, costs and expenses, including reasonable attorneys'
fees. Such fees, costs and expenses may be awarded in the same suit or recovered in a separate suit, whether or not such action or proceeding is pursued to decision or judgment. The attorneys' fees award shall not be computed in accordance with any court fee schedule, but shall be such as to fully reimburse all attorneys’ fees reasonably incurred. "'Prevailing Party" shall mean and include, without limitation, a party who substantially obtains or defeats the relief sought, as the case may be, whether by compromise, settlement, judgment, or the abandonment by the other party of its claim or defense.

XV. SEVERABILITY; NO WAIVER
The invalidity or unenforceability of any provision of this Agreement shall not affect the validity or enforceability of the other provisions of this Agreement, which shall remain in full force and effect. If any of the provisions of this Agreement shall be deemed to be unenforceable by reason of its extent, duration, scope or otherwise, then the parties contemplate that the court making such determination shall enforce the remaining provisions of this Agreement, and shall reduce such extent, duration, scope, or other provision and shall enforce them in their reduced form for all purposes contemplated by this Agreement. No failure or delay by either party in exercising any right, power or privilege hereunder shall operate as a waiver thereof, nor shall any single or partial exercise thereof preclude any other or further exercise thereof or the exercise of any right, power or privilege hereunder,
XVI. NOTICES
All notices sent by a party under this Agreement shall be in writing and shall be deemed properly delivered to the other party as of the date of receipt, if received on a business day prior to 3:00 PM local time, or otherwise on the next business day after receipt, provided delivery occurs personally, by courier service, or by U.S. mail to the other party at its address set forth below, or to such other address as either party may, by written notice, designate to the other party. Notices to CONTRACTOR shall be sent to HINDERLITER, de LLAMAS and ASSOCIATES, 1340 Valley Vista Drive, Suite 200, Diamond Bar, CA 91765; and notices to CITYTOWN shall be sent to CITYTOWN OF APPLE VALLEY, 14955 Dale Evans Parkway, Apple Valley, CA 92307.

XVII. ENTIRE AGREEMENT; ETC.

This Agreement expresses the full and complete understanding of the parties

with respect to the subject matter hereof and supersedes all prior or contemporaneous proposals, agreements, representations and understandings, whether written or oral, with respect to the subject matter. This Agreement may not be amended or modified except in writing signed by each of the parties hereto. This Agreement shall be construed as to its fair meaning and not strictly for or against either party. The headings hereof are descriptive only and not to be construed in interpreting the provisions hereof.

XVIII. COUNTERPARTS; AUTHORITY TO SIGN
This Agreement may be executed in any number of counterparts, each of which will constitute an original and all of which, when taken together, will constitute one agreement. Any signature pages of this Agreement transmitted by facsimile or sent by email in portable document format (PDF) will have the same legal effect as an original executed signature page. Each of the persons signing on behalf of a party hereto represents that he or she has the right and power to execute this Agreement on such party's behalf.

IN WITNESS WHEREOF, the parties hereto have caused this Agreement to be executed on the date first above written by their respective officers duly authorized in their behalf.

Town of Apple Valley: Contractor:

Hinderliter, De Llamas & Associates
A California Corporation
_______________________________ ________________________________ Douglas B. Robertson, Town Manager Andrew Nickerson, President Attest:
________________________________
La Vonda M-Pearson, Town Clerk
Approved as to Form
________________________________
Thomas Rice, Town Attorney

Town Council Agenda Report
Date: December 10, 2024
To: Honorable Mayor and Town Council
Subject: VACANCY ON THE COMMUNITY DEVELOPMENT CITIZENS

ADVISORY COMMITTEE
From: Douglas Robertson, Town Manager
Submitted by: La Vonda M-Pearson, Director of Government Services Government Services Department
Budgeted Item: Yes No N/A

RECOMMENDED ACTION
Council Member Bishop to nominate: ____________ to the Town of Apple Valley Community Development Citizens Advisory Committee.

SUMMARY:

A vacancy currently exists on the Town of Apple Valley Community Development Citizen Advisory Committee.

It is appropriate at this time for Council Member Bishop, the appointing member, to nominate one (1) person to the Apple Valley Community Development Citizen Advisory Committee.