Corey Middleton, Mayor
Paul McCoy, Mayor Pro tempore
Colleen Baker, Councilmember
Drake Davis, Councilmember
Duane Kegg, Councilmember
Jason Ledbetter, City Manager
Juliana Lucchesi, Asst. City Manager
Emily Aldrich, Finance Director
Matthew Bray, Public Works Director
John Elsnab, Human Resources Director
Mark Gilman, Police Chief
Andrew Jared, City Attorney
Jerry Lemos, Fire Chief
Cyndy Prohaska, City Clerk
YREKA CITY COUNCIL SPECIAL MEETING AGENDA
December 10, 2024
Open Session: 5:00 PM
Closed Session: 5:30 PM
Yreka City Council Chamber, 701 Fourth Street, Yreka, CA Phone 530-841-2386, Facsimile 530-842-4836, email: [email protected] Regular Meetings of the Yreka City Council are held the 1st and 3rd Tuesday of every month.
The full agenda packet can be found on the City’s website at www.ci.yreka.ca.us/AgendaCenter. Copies of all staff reports and documents subject to disclosure that relate to any item of business referred to on the agenda are available for public inspection 72 hours before each regularly scheduled meeting, and 24 hours before each special meeting, at the City Clerk’s office at City Hall, located at 701 4th St, Yreka, California during normal business hours. Any writing that is subject to disclosure that relates to an agenda item for open session distributed less than 72 hours prior to the meeting will be available for public inspection at the City Clerk’s office during normal business hours.
Materials distributed to a majority of councilmembers less than 72 hours before a meeting will be available for public inspection on the City’s website at www.ci.yreka.ca.us/AgendaCenter.
Please note the following change to the City’s public comment procedures: Unless a Councilmember is participating in the meeting remotely pursuant to Government Code section 54953(f), remote public comment will not be accepted. Public comment may be provided in-person or via email, as set forth below.
Members of the public desiring to provide comments as a part of the meeting are encouraged to either submit written comments by 3:00 p.m. to the City Clerk prior to the meeting or to attend the meeting in person." Written comments will be distributed to the Councilmembers but will not be read aloud at the meeting.
1. 5:00 PM CALL TO ORDER REGULAR SESSION AND PLEDGE OF ALLEGIANCE:
2. PUBLIC COMMENT:
Public participation is limited to those items listed on the agenda.
If your comments do not concern an item listed on this Agenda, please address the City Council at the next regular meeting.
The City requests that persons addressing the City Council refrain from making personal, slanderous, profane, or disruptive remarks.
Councilmembers, when recognized by the Mayor, may ask questions of presenter but no action may be taken by the City Council during the public comment section of the meeting. Under the Brown Act, the City Council is prohibited from discussing or taking action on any item not listed on the posted agenda.
This meeting is being livestreamed and can be viewed on Siskiyou Media Council’s YouTube Channel https://www.youtube.com/channel/UCzx2GSYFCrgE5przvnzitXQ Yreka City Council Special Meeting Agenda
December 10, 2024
• Please speak into the microphone from the podium. The podium electronically adjusts up and down to accommodate speaker.
• Please state your name for the record prior to providing your comments. • Please address the Council as a whole.
• If you have documents to present, please provide a minimum of seven (7) copies. These become a public record.
• Please limit your remarks to five (5) minutes.
• Since Council is unable to take action on issues not on the agenda, your matter may be referred to staff for follow up or be placed on a future agenda.
Public comment period is not intended to be a “Question and Answer” period or conversations with the Council or City staff.
3. NEW BUSINESS:
City Clerk
a. Agenda Title: Resolution Declaring Results of Election Recommended City Council Action: (1) A Motion to Approve City Council Resolution 2024-50 a Resolution of the City Council of the City of Yreka Declaring Results of the General Municipal Election held November 5, 2024; and (2) A Motion to Approve City Council Resolution 2024-51 A Resolution of the City Council of the City of Yreka Reciting the Fact of the Municipal Election held on November 5, 2024, Declaring the Results and Such Other Matters as Provided by Law Regarding Measure V.
Finance Director
b. Agenda Title: Authorization of City Manager to Execute Agreements with the California Department of Tax and Fee Administration and Resolution Authorizing the Examination of Transactions (Sales) and Use Tax Records.
Recommended City Council Action: (1) A Motion to Approve City Council Resolution 2024-52 A Resolution of the City Council of the City of Yreka Authorizing the City Manager to Execute Agreements with the California Department of Tax and Fee Administration for Implementation of a Local Transaction and Use Tax; and (2) A Motion to Approve City Council Resolution 2024-53 A Resolution of the City Council of the City of Yreka Authorizing Examination of Sales or Transactions and Use Tax Records.
4. CLOSED SESSION:
The City Council will recess to Closed Session to discuss the following item(s). At the conclusion of the Closed Session, Open Session will reconvene and reportable action, if any, will be announced:
a. Public Employee Performance Evaluation §54957 (City Manager)
5. ADJOURNMENT:
In compliance with the requirements of the Brown Act, notice of this meeting has been posted in a publicly accessible place, 24 hours in advance of the meeting.
Public Hearings: If you wish to challenge in court any of the matters on an agenda for which a public hearing is to be conducted, you may be limited to raising only those issues which you (or someone else) raised orally at the public Yreka City Council Special Meeting Agenda
December 10, 2024
hearing or in written correspondence received by the City at or before the hearing. Any person seeking to challenge a City Council decision made as a result of a proceeding in which by law a hearing is required to be given, evidence is required to be taken, and the discretion in the determination of facts is vested in the City Council, shall be required to commence that action 90 days following the date on which the decision becomes final as provided in Code of Civil Procedure Section 1094.6. Please refer to Code of Civil Procedure 1094.6 to determine how to calculate when a decision becomes “final.”
"CHALLENGING DECISIONS OF CITY ENTITIES The time limit within which to commence any lawsuit or legal challenge to any quasi-adjudicative decision made by the City of Yreka is governed by Section 1094.6 of the Code of Civil Procedure, unless a shorter limitation period is specified by any other provision, including without limitation Government Code section 65009 applicable to many land use and zoning decisions, Government Code section 66499.37 applicable to the Subdivision Map Act, and Public Resources Code section 21167 applicable to the California Environmental Quality Act (CEQA). Under Section 1094.6, any lawsuit or legal challenge to any quasi-adjudicative decision made by the City must be filed no later than the 90th day following the date on which such decision becomes final. Any lawsuit or legal challenge, which is not filed within that 90-day period, will be barred. Government Code section 65009 and 66499.37, and Public Resources Code section 21167, impose shorter limitations periods and requirements, including timely service in addition to filing. If a person wishes to challenge the above actions in court, they may be limited to raising only those issues they or someone else raised at the meeting described in this notice, or in written correspondence delivered to the City of Yreka, at or prior to the meeting. In addition, judicial challenge may be limited or barred where the interested party has not sought and exhausted all available administrative remedies." The City of Yreka does not discriminate on the basis of race, color, national origin, religion, age, gender, sexual orientation, disability, or any other legally protected classes in employment or provision of services. In compliance with the Americans with Disabilities Act, those requiring accommodations for this meeting should notify the City Clerk 48 hours prior to the meeting at (530) 841-2386 or by notifying the Clerk at [email protected].
AFFIDAVIT OF NOTIFICATION AND POSTING
STATE OF CALIFORNIA)
COUNTY OF SISKIYOU) SS
CITY OF YREKA)
I, Cyndy Prohaska, City Clerk for the City of Yreka, hereby declare under penalty of perjury that a copy of the above Agenda of the Regular Meeting of the City Council of the City of Yreka, California, was delivered and/or notice by email not less than 24 hours, before the hour of 5:00PM on December 10, 2024 to the members of the governing agency, and caused the agenda to be posted on the City’s website at www.ci.yreka.ca.us and posted at Yreka City Hall, 701 Fourth St., Yreka, California. /s/: Cyndy Prohaska
Yreka City Council Special Meeting Agenda
December 10, 2024
CITY OF YREKA
CITY COUNCIL AGENDA MEMORANDUM
To:
From:
Prepared by:
Agenda title:
Meeting date:
Yreka City Council
Jason Ledbetter, City Manager
Cyndy Prohaska, City Clerk
Discussion/Possible Action – Adopt Resolution declaring the results of General Municipal Election held November 5, 2024.
December 10, 2024
Discussion:
Siskiyou County Clerk, Laura Bynum, has submitted the attached Final Election Results.
The Elections Code requires the governing body to declare the results and install the newly elected officers no later than the next regularly scheduled City Council meeting following the certification of the election.
Two resolutions are attached. The first is for certification of the election results in general. The second is a resolution specific to Measure V, instructing the City Clerk and Mayor to take specific actions in regard to the passage of that ordinance by the voters.
Fiscal Impact:
None
Recommendation:
A motion to adopt a Resolution declaring the election results as submitted.
A motion to adopt a Resolution concerning passage of Measure V as submitted.
Attachments:
1. Resolution Declaring Election Results
2. Resolution Concerning Passage of Measure V
Yreka City Council Special Meeting Agenda
December 10, 2024
RESOLUTION NO. 2024-50
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF YREKA
DECLARING RESULTS OF THE GENEAL MUNICIPAL ELECTION HELD NOVEMBER 5, 2024.
WHEREAS, The general municipal election was held and conducted in the City of Yreka on Tuesday, the 5th of November 2024 as required by law; and WHEREAS, it appears that notice of said election was duly and regularly given; that voting precints were properly established; that election officers were appointed and election supplies furnished and that in all respects said election was held and conucted and the votes thereof, made and declared in time, form and manner as required by the Electon code of the State of California governing elections in cities of General Law Class; and WHEREAS, The City Council of said City of Yreka met in the Council Chamber of said Council on December 10, 2024, to canvass the returns of said election and to install the newly elected officers, as a result of which canvass the Council finds that the number of votes cast, the names and persons voted for, and the matters required by law to be as hereinafter stated;
NOW, THEREFORE, it is hereby resolved by the City Council of the City of Yreka, California, as follows:
That said General Municipal Election was held and conducted in the City of Yreka, on Tuesday, the 5th of November 2024, in time, form and manner as required by law; That there were voting precints established for the purpose of conductinf said election consisiting of a consolidation of election precincts establised for holding general, state and county elections.
The City Clerk shall enter on the records of Council, the electionr results as certified by the Siskiyou County Clerk depicting the number of votes cast as follows:
Yreka City Council: Total Votes:
James Clair 1,201
Corey Middleton 969
Timothy Pope 959
Louise Gliatto 899
Dawnmarie Autry 530
Jason Williams 513
City Treasurer :
Emily Aldrich 2389
Measure V:
Yes 1,655
No 1,458
"Attachment 1"
Yreka City Council Special Meeting Agenda
December 10, 2024
The City Council finds and declared that as a result of said election:
• James Clair and Corey Middleton were elected to the office of City Council, and each term will expire November 2026.
• Emily Aldrich was elected as City Treasurer for the City of Yreka • Measure V – 1% Transaction and Use Tax passed with a majority vote of 53% The City Clerk shall immediately make and deliver to each of said persons elected, a certificate of election signed and duly authenticated. Each of said officiers shall immediatley take and swear to the oath of office and suscribe thereto, whereupon they shall be inducted into the representative office to which they have been apppointed.
Adopted this 10th day of December 2024, by the following called vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
Corey Middeton, Mayor
Attest:
Cyndy Prohaska, City Clerk
Yreka City Council Special Meeting Agenda
December 10, 2024
RESOLUTION NO.2024-51
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF YREKA ,
CALIFORNIA, RECITING THE FACT OF THE MUNICIPAL ELECTION HELD ON NOVEMBER 5, 2024, DECLARING THE RESULTS AND
SUCH OTHER MATTERS AS PROVIDED BY LAW REGARDING
MEASURE V
WHEREAS, a Municipal Election was held and conducted in the City of Yreka , California, November 5, 2024, pursuant to Resolution No.2024-29 and WHEREAS, a ballot measure was placed on the Municipal Election pursuant to Resolution 2024-29 ; and
WHEREAS, a notice of the election was given in time, form and manner as provided by law; voting precincts were properly established; election officers were appointed and that in all respects the election was held and conducted and the votes were cast, received and canvassed and the returns made and declared in time, form and manner as required by the provisions of the Elections Code of the State of California for holding of elections in General Law cities; and WHEREAS, the County Registrar of Voters, who conducted the election on behalf of the City, canvassed the returns of the election and has certified the results to this City Council, the results are received, attached and made a part hereof as “Exhibit A”; and
WHEREAS, City Cyndy Prohaska orally certified the results of the Canvass of Vote and reported the breakdown of the total votes cast at the December 10, 2024 meeting of the City Council.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF YREKA,
CALIFORNIA, DOES HEREBY FIND, DETERMINE AND RESOLVE AS FOLLOWS:
SECTION 1. That measures voted on at the special election was:
Measure V: Sales Tax to Generally Fund Essential City Services.
To maintain and improve essential city services, including local firefighting and emergency medical response; hire and train firefighters; upgrade/replace aging firefighting safety equipment, life-saving tools and an outdated fire station, shall an ordinance be adopted to impose a one percent sales tax, providing approximately 2.4 million dollars annually for general government use, until ended by voters, with independent audits and all funds staying local? SECTION 2. That the whole number of votes cast was 3,328. "Attachment 2"
Yreka City Council Special Meeting Agenda
December 10, 2024
SECTION 3. That the number of votes given for and against Measure V is listed in Exhibit “A” attached.
SECTION 4. The City Council does declare and determine the passage of Measure V by a majority of votes cast in the election.
SECTION 5. The ordinance is presented here in full and made a part hereof as “Exhibit B.”
SECTION 6. The ordinance being related to taxes for the usual and current expenses of the city, the ordinance is declared immediately effective upon passage pursuant to Government Code § 36937.
SECTION 7. The Mayor is authorized to execute the ordinance effective November 5, 2024.
SECTION 8. The City Clerk shall enter on the records of the City Council of the City, a statement of the result of the election, showing (1) The whole number of votes cast in the City; (2) the title of the measure voted for; and (3) the total number of votes given for and against such measure.
SECTION 9. The City Clerk cause Attachment 1 of Exhibit B to be codified in the Yreka Municipal Code as Chapter 51, sections 3.51.010 through 3.51.140, as presented.
SECTION 10. That the City Clerk shall certify to the passage and adoption of this Resolution, approved and adopted this 10th day of December 2024.
Corey Middleton
Mayor of the City of Yreka
ATTEST: APPROVED AS TO FORM:
___________________________ _________________________
Cyndy Prohaska, City Clerk Andrew L. Jared, City Attorney Yreka City Council Special Meeting Agenda
December 10, 2024
CERTIFICATE OF SISKIYOU COUNTY CLERK
TO RESULT OF THE CANVASS OF THE RETURNS
OF THE CITY OF YREKA CONSOLIDATED WITH THE
GENERAL ELECTION
HELD ON NOVEMBER 5, 2024
STATE OF CALIFORNIA )
) ss.
COUNTY OF SISKIYOU )
I, Laura Bynum, County Clerk of the County of Siskiyou, State of California, and ex-officio Registrar of Voters thereof, do hereby certify that, pursuant to Elections Code §15300, et seq., I did canvass the returns of the votes cast in the City of Yreka, at the General Election held on November 5, 2024, and that the total number of ballots cast and the total number of votes cast for each candidate and/ or measure is shown on the attached Statement of the Vote, and that the totals as shown are full, true and correct.
WITNESS my hand and seal on December 3, 2024.
LAURABYNUM,COUNTYCLERK
" Exhibit A"
Yreka City Council Special Meeting Agenda
December 10, 2024
Page: 1 of 7 12/3/2024 9:01:29 AM
Summary for: All Contests, CITY OF YREKA, All Tabulators, All Counting Groups Siskiyou County Clerk's Office
November 5, 2024 General Election
Precincts Reported: 0 of 6 (0.00%)
Voters Cast: 3,328 of 4,482 (74.25%)
PRESIDENT AND VICE PRESIDENT C^ote for l)
Precincts Reported: 0 of 6 (0.00%)
Times Cast
GancJidate:
DONALD J. TRUMPKAMALA D. HARRIS
ROBERT F. KENNEDY JR.
JILL STEIN
CHASE OLIVERCLAUDIA DE LA CRUZ
Total Votes
PETER SONSKI
Unresolved Write-ln
!,:Totali:!
3,328/4,482 | 74.25% |
Party.
REP
DEM
Al
GRN
LIB
PF
WRITE-IN
Ho|al!i
2,0041,183
55 19
1413
3,289
Total:
1 0
.4...-.
60.93%35.97%
1.67%
0.58%
0.43%i0.40%,
0.03%
UNITED STATES SENATOR, FULL TERM (Vote for i)
Precincts Reported: 0 of 6 (0.00%)
Os
Times Cast
^;Tofalii|i;ll|.i;^
3,328/4,482! 74.25%!
^^.
i:Can:diclata.iisl
STEVE GARVEY
ADAM B. SCHIFF
Total Votes
Unresolved Write-ln
i!|Pa||||||||||
REP I
DEM
ffllTotal^
2,065
1,141
3,206
^
Sl-iBiCTotal:
0 'S s
64.41%35.59%
Yreka City Council Special Meeting Agenda December 10, 2024
Page:2 of 7 12/3/2024 9:01:29 AM
UNITED STATES SENATOR, SHORT TERM (Vote for l)
Precincts Reported: 0 of 6 (0.00%)
Times Cast
Candidate
STEVE GARVEY
ADAM B. SCHIFF
Total Votes
Unresolved Write-ln
Party
REP
DEM
:|Total
3,328/4,482
.Total
1,9981,112
3,110
Total
0 74.25%!
64.24%35.76%
UNITED STATES REPRESENTATIVE DISTRICT ONE (Vote for l)
Precincts Reported: 0 of 6 (0.00%)
Times Cast
Candidate
DOUG LAMALFA
ROSE PENELOPE YEETotal Votes
Unresolved Write-ln
Party
REP
DEM
Total
3,328/4,482
Total
2,109
1,091
3,200
Total
0 74.25%65.91%34.09%
STATE SENATOR (Vote for i)
Precincts Reported: 0 of 6 (0.00%)
Times CastCandidate
MEGAN DAHLE
DAVID FENNELL
Total Votes
Unresolved Write-ln
Party
REPREP
Total
3,328 / 4,482 74.25%
Total
2,120
692
2,812
Total
0 75.39%.24.61%
Yreka City Council Special Meeting Agenda December 10, 2024
Page: 3 of 7 12/3/2024 9:01:29 AM
MEMBER OF THE STATE ASSEMBLY (Vote for l)
Precincts Reported: 0 of 6 (0.00%)
Times CastCandidate1
HEATHER HADWICK
TENESSAAUDETTE
Total Votes
Party
REPREP
aotal'l
3,328/4,482
996
2,672
iTQtat
0 74.25%;
62.72%:
j^J7.28%.
Unresolved Write-ln
GOVERNING BOARD MEMBER, YREKA UNION ELEMENTARY SCHOOL DISTRICT (Vote for 3) Precincts Reported: 0 of 6 (0.00%)
Times CastCandidate
NICKIETALLEY
CRAIGSCOn
CORIEHINZ
HOLLY BAUN
ZANE STEVEN WILEY
OLIVIA DENMAN
Total VotesUnresolved Write-ln
Party:
, Total:
3,328 / 4,482
,:i3i;al,
1,7901,275
994865
728662
6,314
74.25%;
28.35%
20.19%
15.74%:
13.70%
11.53%10.48%
•:T'otal|:
0 ;:^
MEMBER, CIT¥ COUNCIL, CIT^ OF YREKA (Vote for 2)
Precincts Reported: 0 of 6 (0.00%)
Times Cast
;Can!d|datillj|i|l|ili
JAMES CLAIR
COREY MIDDLETONTIMOTHY E. POPE
LOUISE GLIATTODAWNMARIE AUTRY
JASON K WILLIAMS
Total Votes
Pa^
4 •••--"-"
ilBIWIW1!1!!
Unresolved Write-ln
I Total
3,328/4,482
Wtali
1,201
969
959
899530
513
5,071
liiotalil
0 74.25% I
lli
23.68%:
19.11%
18.91%
17.73%10.45%
10.12%
Yreka City Council Special Meeting Agenda December 10, 2024
Page: 4 of 7 12/3/2024 9:01:29 AM
CITV TREASURER, CITY OF YREKA (Vote for l)
Precincts Reported: 0 of 6 (0.00%)
Times Cast
Candidate
EMILY M.ALDRICHTotal Votes
Unresolved Write-ln
Total
3,328/4,482 74.25% 1:
iParty iiiTofal1
2,389 I 100.00%!2,389
'Total'!
0 PROPOSITION 2 CVote for i)
Precincts Reported: 0 of 6 (0.00%)
Times Cast
Candidate
YES
NO
Total Votes
Unresolved Write-ln
Party
Total
3,328 / 4,482 74.25%
Total
1,572
1,540
3,112
Totali
0 50.51%
49.49%
PROPOSITION 3 (Vote for l)
Precincts Reported: 0 of 6 (0.00%)
Times Cast
Candidate
NO
YESTotal Votes
Unresolved Write-ln
Party
Total
3,328/4,482
Total
1,6461,460
3,106
(~Va&
0 74.25%52.99%
47.01%
PROPOSITION 4 (Vote for l)
Precincts Reported: 0 of 6 (0.00%)
Times CastCandidate
NO
j YES
^ Total Votes
Unresolved Write-In
Party
Total
3,328/4,482 74.25%
Total
1,7071,395
3,102
Totali,
0 55.03%1
44.97%
Yreka City Council Special Meeting Agenda December 10, 2024
Page:5 of 7 12/3/2024 9:01:29 AM
PROPOSITION 5 (Vote for l)
Precincts Reported: 0 of 6 (0.00%)
Times CastCaN:datg!:
NO
YES
Total Votes
Unresolved Write-ln
SS'MaSiVstK;ff3S
3,328/4,482! 74.25% I
Party
'SfS
aotal
2,0861,004
3,090
CT©tal:
0 67.51%32.49%:
PROPOSITION 6 (Vote for l)
Precincts Reported: 0 of 6 (0.00%)
Times Cast
.CandlffltSi
NO
YES
Total Votes
Unresolved Write-ln
,Party^
... t
Total
3,328/4,4821 74.25%
lilil
2,089
995
3,084
Total!!
0 •—-
67.74%32.26%
PROPOSITION 32 (Vote for i)
Precincts Reported: 0 of 6 (0.00%)
Times Cast
::@an|j£la|@||jil||-;f^::^|l^^;-NO
YES I
Total Votes
,,ri:,
Unresolved Write-ln
::Partyli:
^^afSvW^WM
3,328/4,482 1 74.25% 1
Total;,
2,064
1,054
3,118
lEISS!
0 66.20%
33.80%
Yreka City Council Special Meeting Agenda December 10, 2024
Page:6 of 7 12/3/2024 9:01:29 AM
PROPOSITION 33 (Vote for l)
Precincts Reported: 0 of 6 (0.00%)Times Cast
Candidafe
NO
YES
Total Votes
Unresolved Write-ln
Party
:Total3,328 / 4,482Total
2,171
880
3,051
Total
0 74.25%;71.16%^
28.84%
PROPOSITION 34 (Vote for i)
Precincts Reported: 0 of 6 (0.00%)
Times CastCandidate
NOYESTotal Votes
Unresolved Write-ln
Party
Total
3,328 / 4,482
Total
1,5401,449
2,989
Total
0 74.25%^51.52%
48.48%
PROPOSITION 35 (Vote for i)
Precincts Reported: 0 of 6 (0.00%)Times CastCandidate
YESNO: Total Votes
Unresolved Write-ln
Party
Total
3,328/4,482
Total
1,9351,153
3,088
Total
0 74.25%62.66%37.34%
Yreka City Council Special Meeting Agenda December 10, 2024
Page:7 of 7 12/3/2024 9:01:29 AM
PROPOSITION 36 (Vote for l)
Precincts Reported: 0 of 6 (0.00%)Times Cast
as SW!:
yK...._....._^^^^^^^^^ _...4..,.. NO I
Total Votes
SBS^MK:se^»KS:isS:
Unresolved Write-ln
"mS?!i 111111111
3,328/4,4821 74.25% |
IBMioiiluHi
2,328 | 74.95% i
778 | 25.05%1
3,106
;^^^ Tcifal;^
0 —I
iB!
COUNTS WIDE MEASURE W (Vote for l)
Precincts Reported: 0 of 6 (0.00%)
Times Cast
Candidate:
NO |
YES
Total Votes
n^
Unresolved Write-ln
;TptaliI:^::;?f
3,328/4,482 | 74.25% j
iPartyil Kw
64.32%.
j
,'1?otal;:
1,891
1,049 | 35.68%|
2,940
°ss
Rcital-i:
0 CITy OF YREKA MEASURE V (Vote for i)
Precincts Reported: 0 of 6 (0.00%)
i:sss;,
•.^i^.
Times Cast
@andida1:g
YES
NO
Total Votes
WVSi»
Unresolved Write-ln
[^ariy:1
i
nra |s|^>s
flliiilii'il
3,328/4,482! 74.25% j
1,655 ! 53.16%1,458 II 46.84% |
3,113
0 Yreka City Council Special Meeting Agenda December 10, 2024
193
194
195
196
197
198
199
200
201
202
203
ORDINANCE NO. 879
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
YREKA, CALIFORNIA, ADDING CHAPTER 3.51 TO TITLE 3
OF THE YREKA MUNICIPAL CODE IMPOSING A GENERAL
TRANSACTIONS AND USE TAX (SALES TAX) TO BE
ADMINISTERED BY THE CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION AND FINDING THE
204 ORDINANCE EXEMPT FROM CEQA
205
206 WHEREAS, Article XIII C, section 2(b) of the California Constitution provides 207 that any general tax imposed, extended, or increased by the City Council shall not 208 take effect until it is submitted to the electorate and approved by a majority of voters 209 in a regularly scheduled general election in which members of the city council are 210 also up for election or reelection; and
211
212 WHEREAS, this Ordinance shall only take effect following its approval by a 213 majority of City voters in the election to be held on November 5, 2024. 214
215 NOW, THEREFORE, THE PEOPLE OF THE CITY OF YREKA DO
216 HEREBY ORDAIN AS FOLLOWS:
217
218 Section 1. Title and Text. The City of Yreka Supplemental Transactions and 219 Use Tax Ordinance, the full text of which is set forth in “Attachment 1,” attached 220 hereto and incorporated herein by reference is hereby added to Title 3 of the Yreka 221 Municipal Code.
222
223 Section 2. Severability.
224
225 If any section, subsection, part, clause, sentence or phrase of this Ordinance or 226 the application thereof is for any reason held to be invalid or unconstitutional by a 227 decision of any court of competent jurisdiction, the validity of the remaining 228 portions of this Ordinance, the application thereof, shall not be effected thereby but "Exhibit B"
Yreka City Council Special Meeting Agenda
December 10, 2024
229
230
231
232
233
234
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shall remain in full force and effect, it being the intention of the City Council to adopt each and every section, subsection, part, clause, sentence phrase regardless of whether any other section, subsection, part, clause, sentence or phrase or the application thereof is held to be invalid or unconstitutional.
SECTION 3. CEQA.
The adoption of this Ordinance is exempt from the California Environmental Quality Act (CEQA), Public Resources Code section 21000 et seq. and California Code of Regulations, title 14, section 15000 et seq. (CEQA Guidelines). The general transactions and use tax this Ordinance adopts is a government funding mechanism that does not “involve any commitment to any specific project which may result in a potentially significant physical impact on the environment,” and thus it is not a project under CEQA Guidelines section 15378(b)(4).
SECTION 4. Effective Date.
If a majority of City voters cast votes in favor of this Ordinance in the election held on November 5, 2024, this Ordinance shall be considered adopted upon the date that the vote is declared by the City Council, and it shall go into effect ten days after that date.
SECTION 5. Certification and Publication.
As soon as practicable after this Ordinance is adopted pursuant to Section 3, the City Clerk shall certify to the passage and adoption of this Ordinance, cause it to be published according to law, and transmit it to the California Department of Tax and Fee Administration.
PASSED, APPROVED AND ADOPTED this 5th day of November 2024. 259
260
261
262
263 Corey Middleton, Mayor
264 ATTEST:
265
Yreka City Council Special Meeting Agenda
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266
267
268 Cynthia Prohaska, City Clerk
269
270 APPROVED AS TO FORM:
271
272
273
274 Andrew L. Jared
275 Yreka City Attorney
276
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280
281
282
283
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284 Attachment 1
285 Chapter 3.51 – Supplemental Transactions and Use Tax 286
287 Sections:
288 3.51.010 - Title.
289 3.51.020 - Purpose.
290 3.51.030 - Contract with State.
291 3.51.040 - Transactions Tax Rate.
292 3.51.050 - Place of Sale.
293 3.51.060 - Use Tax Rate.
294 3.51.070 - Adoption of Provisions of State Law.
295 3.51.080 - Limitations on Adoption of State Law and Collection of Use Taxes. 296 3.51.090 - Permit Not Required.
297 3.51.100 - Exemptions and Exclusions.
298 3.51.110 - Amendments.
299 3.51.120 - Enjoining Collection Forbidden.
300 3.51.130 – Termination Date.
301 3.51.140 – Operative Date.
302 3.51.150 – Audit and Review.
303 3.51.140 – Severability
304
305 3.51.010. TITLE.
306
307 This ordinance shall be known as the City of Yreka Supplemental Transactions 308 and Use Tax Ordinance. The City of Yreka hereinafter shall be called "City." This 309 ordinance shall be applicable in the incorporated territory of the City. This chapter 310 shall complement, and not replace or supersede, the City’s existing Uniform Local 311 Sales and Use Tax Ordinance, established in Chapter 3.04 of Title 3 of the Yreka 312 Municipal Code, or the existing transaction and use tax, established in Chapter 313 3.50 of Title 3 of the Yreka Municipal Code.
314
315 3.51.020 PURPOSE.
316
317 This ordinance is adopted to achieve the following, among other purposes, and 318 directs that the provisions hereof be interpreted in order to accomplish those 319 purposes:
320
321 A. To impose a retail transactions and use tax in accordance with the Yreka City Council Special Meeting Agenda
December 10, 2024
322 provisions of Part 1.6 (commencing with Section 7251) of Division 2 of the 323 Revenue and Taxation Code and Section 7285.9 of Part 1.7 of Division 2 which 324 authorizes the City to adopt this tax ordinance which shall be operative if a majority 325 of the electors voting on the measure vote to approve the imposition of the tax at 326 an election called for that purpose.
327
328 B. To adopt a retail transactions and use tax ordinance that incorporates 329 provisions identical to those of the Sales and Use Tax Law of the State of California 330 insofar as those provisions are not inconsistent with the requirements and 331 limitations contained in Part 1.6 of Division 2 of the Revenue and Taxation Code. 332
333 C. To adopt a retail transactions and use tax ordinance that imposes a 334 tax and provides a measure therefore that can be administered and collected by the 335 California Department of Tax and Fee Administration in a manner that adapts itself 336 as fully as practicable to, and requires the least possible deviation from, the 337 existing statutory and administrative procedures followed by the California 338 Department of Tax and Fee Administration in administering and collecting the 339 California State Sales and Use Taxes.
340
341 D. To adopt a retail transactions and use tax ordinance that can be 342 administered in a manner that will be, to the greatest degree possible, consistent with 343 the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code, minimize 344 the cost of collecting the transactions and use taxes, and at the same time, minimize 345 the burden of record keeping upon persons subject to taxation under the provisions 346 of this ordinance.
347 3.51.030. CONTRACT WITH STATE.
348 Prior to the operative date, the City shall contract with the California 349 Department of Tax and Fee Administration to perform all functions incident to the 350 administration and operation of this transactions and use tax ordinance; provided, 351 that if the City shall not have contracted with the California Department of Tax and 352 Fee Administration prior to the operative date, it shall nevertheless so contract and 353 in such a case the operative date shall be the first day of the first calendar quarter 354 following the execution of such a contract.
355
356 3.51.040. TRANSACTIONS TAX RATE.
357
358 For the privilege of selling tangible personal property at retail, a tax is hereby Yreka City Council Special Meeting Agenda
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359 imposed upon all retailers in the incorporated territory of the City at the rate of 360 1.0% of the gross receipts of any retailer from the sale of all tangible personal 361 property sold at retail in said territory on and after the operative date of this 362 ordinance.
363
364 3.51.050. PLACE OF SALE.
365
366 For the purposes of this ordinance, all retail sales are consummated at the place 367 of business of the retailer unless the tangible personal property sold is delivered by 368 the retailer or his agent to an out-of-state destination or to a common carrier for 369 delivery to an out-of-state destination. The gross receipts from such sales shall 370 include delivery charges, when such charges are subject to the state sales and use 371 tax, regardless of the place to which delivery is made. In the event a retailer has no 372 permanent place of business in the State or has more than one place of business, 373 the place or places at which the retail sales are consummated shall be determined 374 under rules and regulations to be prescribed and adopted by the California 375 Department of Tax and Fee Administration.
376
377 3.51.060. USE TAX RATE.
378
379 An excise tax is hereby imposed on the storage, use or other consumption in 380 the City of tangible personal property purchased from any retailer on and after the 381 operative date of this ordinance for storage, use or other consumption in said 382 territory at the rate of 1.0% of the sales price of the property. The sales price shall 383 include delivery charges when such charges are subject to state sales or use tax 384 regardless of the place to which delivery is made.
385
386 3.51.070. ADOPTION OF PROVISIONS OF STATE LAW.
387
388 Except as otherwise provided in this ordinance and except insofar as they are 389 inconsistent with the provisions of Part 1.6 of Division 2 of the Revenue and 390 Taxation Code, all of the provisions of Part 1 (commencing with Section 6001) of 391 Division 2 of the Revenue and Taxation Code are hereby adopted and made a part 392 of this ordinance as though fully set forth herein. 393
394 3.51.080. LIMITATIONS ON ADOPTION OF STATE LAW AND
395 COLLECTION OF USE TAXES.
396
397 In adopting the provisions of Part 1 of Division 2 of the Revenue and Taxation Yreka City Council Special Meeting Agenda
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398 Code:
399
400 A. Wherever the State of California is named or referred to as the 401 taxing agency, the name of this City shall be substituted therefor. However, the 402 substitution shall not be made when:
403
404 1. The word “State” is used as a part of the title of the State 405 Controller, State Treasurer, State Treasury, or the Constitution of the 406 State of California;
407
408 2. The result of that substitution would require action to be taken 409 by or against this City or any agency, officer, or employee thereof 410 rather than by or against the California Department of Tax and Fee 411 Administration, in performing the functions incident to the 412 administration or operation of this Ordinance.
413
414 3. In those sections, including, but not necessarily limited to 415 sections referring to the exterior boundaries of the State of California, 416 where the result of the substitution would be to:
417 a. Provide an exemption from this tax with respect to certain 418 sales, storage, use or other consumption of tangible personal 419 property which would not otherwise be exempt from this tax 420 while such sales, storage, use or other consumption remain 421 subject to tax by the State under the provisions of Part 1 of 422 Division 2 of the Revenue and Taxation Code, or;
423
424 b.Impose this tax with respect to certain sales, storage, use or 425 other consumption of tangible personal property which 426 would not be subject to tax by the state under the said 427 provision of that code.
428
429 4. In Sections 6701, 6702 (except in the last sentence thereof), 430 6711, 6715, 6737, 6797 or 6828 of the Revenue and Taxation Code. 431
432 B. The word “City” shall be substituted for the word “State” in the 433 phrase “retailer engaged in business in this State” in Section 6203 and in the 434 definition of that phrase in Section 6203.
435
Yreka City Council Special Meeting Agenda
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436 1. “A retailer engaged in business in the District” shall also 437 include any retailer that, in the preceding calendar year or the current 438 calendar year, has total combined sales of tangible personal property in 439 this state or for delivery in the State by the retailer and all persons 440 related to the retailer that exceeds five hundred thousand dollars 441 ($500,000). For purposes of this section, a person is related to another 442 person if both persons are related to each other pursuant to Section 443 267(b) of Title 26 of the United States Code and the regulations 444 thereunder.
445
446 3.51.090. PERMIT NOT REQUIRED. If a seller's permit has been issued to a 447 retailer under Section 6067 of the Revenue and Taxation Code, an additional 448 transactor's permit shall not be required by this ordinance. 449
450 3.51.100 EXEMPTIONS AND EXCLUSIONS.
451
452 A. There shall be excluded from the measure of the transactions tax and 453 the use tax the amount of any sales tax or use tax imposed by the State 454 of California or by any city, city and county, or county pursuant to the 455 Bradley-Burns Uniform Local Sales and Use Tax Law or the amount of 456 any state-administered transactions or use tax.
457
458 B. There are exempted from the computation of the amount of transactions 459 tax the gross receipts from:
460
461 1. Sales of tangible personal property, other than fuel or 462 petroleum products, to operators of aircraft to be used or consumed 463 principally outside the county in which the sale is made and directly 464 and exclusively in the use of such aircraft as common carriers of 465 persons or property under the authority of the laws of this State, the 466 United States, or any foreign government.
467
468 2. Sales of property to be used outside the City which is 469 shipped to a point outside the City, pursuant to the contract of sale, by 470 delivery to such point by the retailer or his agent, or by delivery by the 471 retailer to a carrier for shipment to a consignee at such point. For the 472 purposes of this paragraph, delivery to a point outside the City shall 473 be satisfied:
Yreka City Council Special Meeting Agenda
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474
475 a. With respect to vehicles (other than commercial vehicles) 476 subject to registration pursuant to Chapter 1 (commencing 477 with Section 4000) of Division 3 of the Vehicle Code, aircraft 478 licensed in compliance with Section 21411 of the Public 479 Utilities Code, and undocumented vessels registered under 480 Division 3.5 (commencing with Section 9840) of the Vehicle 481 Code by registration to an out-of- City address and by a 482 declaration under penalty of perjury, signed by the buyer, 483 stating that such address is, in fact, his or her principal place 484 of residence; and
485
486 b. With respect to commercial vehicles, by registration to a 487 place of business out-of-City and declaration under penalty of 488 perjury, signed by the buyer, that the vehicle will be operated 489 from that address.
490
491 3. The sale of tangible personal property if the seller is 492 obligated to furnish the property for a fixed price pursuant to a 493 contract entered into prior to the operative date of this ordinance. 494
495 4. A lease of tangible personal property which is a continuing 496 sale of such property, for any period of time for which the lessor is 497 obligated to lease the property for an amount fixed by the lease prior 498 to the operative date of this ordinance.
499
500 5. For the purposes of subparagraphs (3) and (4) of this section, 501 the sale or lease of tangible personal property shall be deemed not to 502 be obligated pursuant to a contract or lease for any period of time for 503 which any party to the contract or lease hasthe unconditional right to 504 terminate the contract or lease upon notice, whether or not such right 505 is exercised.
506
507 C. There are exempted from the use tax imposed by this ordinance, the 508 storage, use or other consumption in this City of tangible personal 509 property:
510
511 1. The gross receipts from the sale of which have been subject 512 to a transactions tax under any state-administered transactions and Yreka City Council Special Meeting Agenda
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513 use tax ordinance.
514
515 2. Other than fuel or petroleum products purchased by 516 operators of aircraft and used or consumed by such operators 517 directly and exclusively in the use of such aircraft as common 518 carriers of persons or property for hire or compensation under a 519 certificate of public convenience and necessity issued pursuant to the 520 laws of this State, the United States, or any foreign government. This 521 exemption is in addition to the exemptions provided in Sections 522 6366 and 6366.1 of the Revenue and Taxation Code of the State of 523 California.
524
525 3. If the purchaser is obligated to purchase the property for a 526 fixed price pursuant to a contract entered into prior to the operative 527 date of this ordinance.
528
529 4. If the possession of, or the exercise of any right or power 530 over, the tangible personal property arises under a lease which is a 531 continuing purchase of such property for any period of time for 532 which the lessee is obligated to lease the property for an amount fixed 533 by a lease prior to the operative date of this ordinance. 534
535 5. For the purposes of subparagraphs (3) and (4) of this 536 section, storage, use, or other consumption, or possession of, or 537 exercise of any right or power over, tangible personal property shall 538 be deemed not to be obligated pursuant to a contract or lease for any 539 period of time for which any party to the contract or lease has the 540 unconditional right to terminate the contract or lease upon notice, 541 whether or not such right is exercised.
542
543 6. Except as provided in subparagraph (7), a retailer engaged in 544 business in the City shall not be required to collect use tax from the 545 purchaser of tangible personal property, unless the retailer ships or 546 delivers the property into the City or participates within the City in 547 making the sale of the property, including, but not limited to, 548 soliciting or receiving the order, either directly or indirectly, at a place 549 of business of the retailer in the City or through any representative, 550 agent, canvasser, solicitor, subsidiary, or person in the City under the 551 authority of the retailer.
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552
553 7. “A retailer engaged in business in the City” shall also 554 include any retailer of any of the following: vehicles subject to 555 registration pursuant to Chapter 1 (commencing with Section 4000) 556 of Division 3 of the Vehicle Code, aircraft licensed in compliance 557 with Section 21411 of the Public Utilities Code, or undocumented 558 vessels registered under Division 3.5 (commencing with Section 559 9840) of the Vehicle Code. That retailer shall be required to collect 560 use tax from any purchaser who registers or licenses the vehicle, 561 vessel, or aircraft at an address in the City.
562
563 D. Any person subject to use tax under this ordinance may credit against 564 that tax any transactions tax or reimbursement for transactions tax paid 565 to a district imposing, or retailer liable for a transactions tax pursuant 566 to Part 1.6 of Division 2 of the Revenue and Taxation Code with 567 respect to the sale to the person of the property the storage, use or other 568 consumption of which is subject to the use tax.
569
570 3.51.110. AMENDMENTS.
571
572 All amendments subsequent to the effective date of this ordinance to Part 1 of 573 Division 2 of the Revenue and Taxation Code relating to sales and use taxes and 574 which are not inconsistent with Part 1.6 and Part 1.7 of Division 2 of the Revenue 575 and Taxation Code, and all amendments to Part 1.6 and Part 1.7 of Division 2 of the 576 Revenue and Taxation Code, shall automatically become a part of this ordinance, 577 provided however, that no such amendment shall operate so as to affect the rate of tax 578 imposed by this ordinance.
579
580 3.51.120. ENJOINING COLLECTION FORBIDDEN.
581
582 No injunction or writ of mandate or other legal or equitable process shall issue 583 in any suit, action or proceeding in any court against the State or the City, or 584 against any officer of the State or the City, to prevent or enjoin the collection under 585 this ordinance, or Part 1.6 of Division 2 of the Revenue and Taxation Code, of any 586 tax or any amount of tax required to be collected.
587
588 3.51.130. TERMINATION DATE.
589
590 The authority to levy the tax imposed by this ordinance on an ongoing basis Yreka City Council Special Meeting Agenda
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591 unless such authority is ended earlier by the voters of the City in the manner provided 592 by law.
593
594 3.51.140. OPERATIVE DATE.
595
596 “Operative Date” means the first day of the first calendar quarter commencing 597 more than 110 days after the adoption of this ordinance. 598
599 3.51.150 – AUDIT AND REVIEW
600
601 The proceeds of the tax imposed by this ordinance, as well as the expenditure 602 thereof, shall be audited annually by an independent accounting firm. The City 603 Council shall discuss the results of such audit at a meeting of the City Council that 604 is open to the public. The report of such audit shall be posted on the City’s website. 605
606 3.51.160 – SEVERABILITY
607
608 If any provision of this chapter or the application thereof to any person or 609 circumstance is held invalid, the remainder of the chapter and the application of 610 such provision to other persons or circumstances shall not be affected thereby. 611
Yreka City Council Special Meeting Agenda
December 10, 2024
CITY OF YREKA
CITY COUNCIL AGENDA MEMORANDUM
To: Yreka City Council
Prepared by: Emily Aldrich, Finance Director
Agenda title: Discussion/Possible Action: Adoption of:
1. Resolution Authorizing City Manager to Execute Agreements with the State Board of Equalization for Implementation a Local Transactions and Use Tax.
2. Resolution Authorizing the Examination of Transactions (Sales) and Use Tax Records
Meeting date: December 10, 2024
Discussion:
The Measure V sales tax measure was passed in November by the voters. Sales tax is collected and distributed by the State Board of Equalization (BOE). In order for them to collect the new tax, certain documents and agreements need to be in place.
The first resolution would authorize execution of a Preparatory Agreement and an Adminitration Agreement with the BOE.
The second resolution would authorize City staff as well as the City’s sales tax consultant (Hinderliter, de Llamas & Associates) to examine the sales tax records, which are confidential, for specific municipal purposes.
Fiscal Impact:
The Board of Equalization charges a set up charge for starting the collection of the local sales tax. The amount varies based on how many jurisdictions are implementing a similar (1 cent) sales tax.
Recommendation and Requested Action:
1. Resolution Authorizing City Manager to Execute Agreements with the State Board of Equalization for Implementation of a Local Transaction and Use Tax. (Attachment 1)
2. Resolution Authorizing the Examination of Transactions (Sales) and Use Tax Records. (Attachment 2)
Yreka City Council Special Meeting Agenda
December 10, 2024
RESOLUTION NO. 2024-52
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF YREKA
AUTHORIZING THE CITY MANAGER TO EXECUTE AGREEMENTS
WITH THE CALIFORNIA DEPARTMENT OF TAX AND FEE
ADMINISTRATION FOR IMPLEMENTATION OF A LOCAL
TRANSACTION AND USE TAX
WHEREAS, on December 10, 2024, the City Council approved Ordinance No. 879 amending the City 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 with in the state; and
WHEREAS, the Department will be responsible to administer and collect the transactions and use tax for the City; and
WHEREAS, the Department requires that the City enter into a “Preparatory Agreement” and an “Administration Agreement” prior to implementation of said taxes, and
WHEREAS, the Department requires that the City Council authorize the agreements;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF YREKA
DOES HEREBY RESOLVE, that the “Preparatory Agreement” attached as Exhibit A and the “Administrative Agreement” attached as Exhibit B are hereby approved and the City Manager is hereby authorized to execute each agreement.
.
Passed and adopted this 10th day of December 2024, by the following vote:
YES:
NAYS:
ABSENT:
Corey Middleton, Mayor
Attest:
Cyndy Prohaska,
City Clerk
"Attachment 1"
Yreka City Council Special Meeting Agenda
December 10, 2024
AGREEMENT FOR PREPARATION TO ADMINISTER AND OPERATE
CITY'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 City of ______________________________, hereinafter called City, 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 City and whose ordinance has been adopted by the City.
2. City 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 City'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 City.
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.
City 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.
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Yreka City Council Special Meeting Agenda
December 10, 2024
6. The amount to be paid by City 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 City shall be addressed to:
________________________________________________
________________________________________________
________________________________________________
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 City's transactions and use tax ordinance has been completed and the Department has received all payments due from City under the terms of this agreement.
CITY OF CALIFORNIA DEPARTMENT OF TAX
AND FEE ADMINISTRATION
By By
(Signature) Administrator
Local Revenue Branch
(Typed Name) Date: _______________________________
(Title)
Jason Ledbetter, City Manager
City of Yreka
701 Fourth Street, Yreka, CA 96097
Yreka
Jason Ledbetter
City Manager
Date: 12/10/2024_____________________
Yreka City Council Special Meeting Agenda
December 10, 2024
AGREEMENT FOR STATE ADMINISTRATION
OF CITY TRANSACTIONS AND USE TAXES
The City Council of the City of has adopted, and the voters of the City of (hereafter called “City” or “District”) have approved by the required majority vote, the City of 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 City 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 , and in compliance with Part 1.6, Division 2 of the Revenue and Taxation Code.
2. "City Ordinance" shall mean the City's Transactions and Use Tax Ordinance referred to above and attached hereto, Ordinance No. , 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 CITY TAXES
A. Administration. The Department and City agree that the Department shall perform exclusively all functions incident to the administration and operation of the City Ordinance.
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Yreka
Yreka
7285.9
879
Yreka City Council Special Meeting Agenda
December 10, 2024
B. Other Applicable Laws. City 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 City Ordinance. City agrees that money collected pursuant to the City 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 City the amount to which City 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 City Ordinance shall be transmitted to City 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 City’s self-imposed limits or by final judgment of any court of the State of California holding that City’s ordinance is invalid or void, all district taxes collected under the provisions of the City Ordinance shall be transmitted to City not less than once in each calendar quarter.
3. Transmittals may be made by mail or electronic funds transfer to an account of the City designated and authorized by the City. 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 City 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 City as their interests appear.
Yreka City Council Special Meeting Agenda
December 10, 2024
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 City 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 City 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 City under section 7056 of the Revenue and Taxation Code, the Department agrees to permit authorized personnel of the City 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 City, pertaining to the ascertainment of transactions and use taxes collected for the City. Information obtained by the City from examination of the Department's records shall be used by the City only for purposes related to the collection of transactions and use taxes by the Department pursuant to this Agreement.
H. Annexation. City 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 City boundary. In the event the City 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 City showing the area annexed and the location address of the property nearest to the extended City 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:
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 Yreka City Council Special Meeting Agenda
December 10, 2024
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 City agrees to pay to the Department as the State's cost of administering the City Ordinance such amount as is provided for by law. Such amounts shall be deducted from the taxes collected by the Department for the City.
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.
Yreka City Council Special Meeting Agenda
December 10, 2024
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 City shall be addressed to:
______________________________________________________
______________________________________________________
______________________________________________________
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 City Ordinance, and shall thereafter be renewed automatically from year to year until the Department completes all work necessary to the administration of the City Ordinance and has received and disbursed all payments due under that Ordinance.
C. Notice of Repeal of Ordinance. City shall give the Department written notice of the repeal of the City Ordinance not less than 110 days prior to the operative date of the repeal.
Jason Ledbetter, City Manager
City of Yreka
701 Fourth Street, Yreka, CA 96097
April 1, 2025
Yreka City Council Special Meeting Agenda
December 10, 2024
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 City 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 City 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 City'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 City to Department to prepare to administer the City Ordinance.
2. City will pay to Department and allow Department to retain Department's cost of administering the City Ordinance in the amounts set forth in Article IV of this Agreement.
3. City 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.
4. City 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 Yreka City Council Special Meeting Agenda
December 10, 2024
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 City.
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 City's Ordinance invalid or void becomes final. Thereafter Department shall bill City on or before the 25th of each month for all costs incurred by Department for the preceding calendar month. City 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.
CITY OF ____________________________ CALIFORNIA STATE DEPARTMENT OF
TAX AND FEE ADMINISTRATION
By By
(Signature) Administrator
Local Revenue Branch
(Typed Name) Date: _______________________________
(Title)
(Date)
YREKA
Jason Ledbetter
City Manager
12/10/2024
Yreka City Council Special Meeting Agenda
December 10, 2024
A Resolution of the City Council of the City of Yreka Authorizing Examination of Sales or Transactions and Use Tax Records WHEREAS, pursuant to Ordinance Number 879, the City of Yreka (City) 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, pursuant to Ordinance Number 879, Revenue and Taxation Code section 7270, the City 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 transactions and use taxes; and WHEREAS, the City Council of the City of Yreka deems it desirable and necessary for authorized officers, employees and representatives of the City to examine confidential sales or transactions and use tax records of the Department pertaining to sales and use taxes collected by the Department for the City 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, THE CITY COUNCIL OF THE CITY OF YREKA HEREBY RESOLVES AS FOLLOWS:
Section 1. That the City Manager, or other officer or employee of the City designated in writing by the City Manager to the California Department of Tax and Fee Administration is hereby appointed to represent the City 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 City by the Department pursuant to the contract between the City and the Department.
Section 2.
The information obtained by examination of Department records shall be used only for purposes related to the collection of City sales or transactions and use taxes by the Department pursuant to that contract, and for purposes related to the following governmental functions of the City:
(a) City Administration
(b) Revenue management and budgeting
(c) Community and economic development
(d) Business license tax administration
The information obtained by examination of Department records shall be used only for those governmental functions of the City listed above.
"Attachment 2"
RESOLUTION NO. 2024-53
Yreka City Council Special Meeting Agenda
December 10, 2024
Section 3. That Hinderliter, de Llamas and Associates 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 City 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 City and the Hinderliter, de Llamas and Associates:
a) has an existing contract with the City 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;
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 City sales or transactions and use taxes by the Department pursuant to the contract between the City and the Department and for those purposes relating to the governmental functions of the City listed in section 2 of this resolution.
Section 5. That this resolution supercedes all prior resolutions of the City Council of the City of Yreka adopted pursuant to subdivision (b) of Revenue and Taxation Code section 7056.
Introduced, approved and adopted this 10th day of December 2024.
ATTEST: (s) ___________________________ (s) ____________________________ City Clerk Mayor
I, Cyndy Prohaska, City Clerk of the City of Yreka, California, DO HEREBY CERTIFY that the foregoing resolution was duly introduced, approved and adopted by the City Council of the City of Yreka, at a special regular meeting of said Council held on the 10th day of December, Yreka, 2024, by the following roll call vote:
Ayes:
Noes:
Absent:
(s) _______________________________
City Clerk
Yreka City Council Special Meeting Agenda
December 10, 2024