CITY OF MENIFEE
SUBJECT: Authorization for Urban 3, LLC to Access Sales and Use Tax and Transaction and Use Tax Records
MEETING DATE: June 18, 2025
TO: Mayor and City Council
PREPARED BY: Kayla Charters, Economic Development Manager REVIEWED BY: Bryan Jones, Assistant City Manager
APPROVED BY: Armando G. Villa, City Manager
-------------------------------------------------------------------------------------------------------------------------------
RECOMMENDED ACTION
1. Adopt a resolution authorizing access for Urban3, LLC to access and examine the City’s sales and use tax and transaction and use tax records to support the City’s Land Use Analysis.
DISCUSSION
On November 6, 2024, the City of Menifee entered into an agreement with Urban3, LLC to perform a Land Use Analysis. This analysis aims to evaluate the City’s current land use and associated economic impacts in order to establish a fiscal baseline reflecting the City's existing growth patterns. As part of this effort, the consultant would examine the City's sales tax generation in relation to development activity. To facilitate this component of the analysis, authorization is required to grant Urban3, LLC access to the City’s sales and use tax, and transactions and use tax records.
Pursuant Revenue and Taxation Code Section 7270, the City entered into a contract with the State Board of Equalization (Board) to perform all functions related to the administration and operation of the sales and use tax and the transaction and use tax, Ordinance No. 2016-199. As a result, the City was required to adopt a resolution, designating authorized representatives to examine the City’s sales and use tax and transaction and use tax records that are generated and maintained by the Board. The latest resolution adopted for this purpose was Resolution No. 24- 1426 adopted on June 5, 2024, and authorized the City Manager, Assistant City Manager, Chief Financial Officer (CFO), Deputy Finance Director, other officers or employees so designated, and Hinderliter, de Llamas (HdL) Company, the City’s independent sales tax consultant, to receive correspondence from the Board and to receive sales and use tax and transaction and use tax data from the board for analytic purposes. In alignment with efforts mentioned above, the proposed resolution would allow Urban 3, LLC to access the City’s sales and use tax and transaction and use tax data, which is necessary to complete the City’s Land Use Analysis.
City of Menifee Staff Report
Sales Tax Records Resolution
June 18, 2025
2 7
6 7
STRATEGIC PLAN OBJECTIVE
Thriving Economy
This resolution will support the City's Land Use Analysis that is currently in process.
FISCAL IMPACT
There is no fiscal impact associated with the recommended action.
ATTACHMENTS
1. Resolution