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File #: 23-0198    Version: 1 Name:
Type: Resolution Status: Consent Agenda
File created: 1/30/2023 In control: County Counsel
On agenda: 2/7/2023 Final action:
Title: Adoption of Resolution Authorizing the Examination of Sales or Transactions and Use Tax Records
Attachments: 1. Resolution 23-027, 2. Resolution Authorizing Examination of Sales or Transactions and Use Tax Records

TO: Board of Supervisors
FROM: Executive Office County Counsel
MEETING DATE: February 7, 2023


DEPARTMENT CONTACT:
Darcie Antle
PHONE:
(707) 463-4441
DEPARTMENT CONTACT:
Christian Curtis
PHONE:
(707) 234-6885


ITEM TYPE: Consent Agenda

TIME ALLOCATED FOR ITEM: N/A


AGENDA TITLE:
title
Adoption of Resolution Authorizing the Examination of Sales or Transactions and Use Tax Records
End

RECOMMENDED ACTION/MOTION:
recommendation
Adopt resolution authorizing examination of sales or transactions and use tax records; and authorize Chair to sign same.
End

PREVIOUS BOARD/BOARD COMMITTEE ACTIONS:
On December 13, 2022, the Board approved Mendocino County's Certification of the November 8, 2022, Statewide General Election, including the results of Measure O, the Citizen's Library Initiative, an Ordinance amending Chapter 5.170 of Title 5 of the Mendocino County Code expanding a Library Special Transactions and Use Tax, and the results of Measure P, the County Essential Services Sales Tax, an Ordinance adding Chapter 5.200 to Title 5 of the Mendocino County Code imposing a county essential services local transactions and use tax, both of which passed by a majority of voters. On January 10, 2023, this Board approved preparatory and administrative agreements with the California Department of Tax and Fee Administration for implementation of these new local transactions and use taxes and approved Resolution 23-003, A Resolution Authorizing Examination of Sales or Transactions and Use Tax Records.

SUMMARY OF REQUEST:
On January 10, 2023, this Board approved agreements with California Department of Tax and Fee Administration (CDTFA) to allow for CDTFA to administer and collect the new local transactions and use taxes passed by the voters in Mendocino County (Measures O and P). This Board also approved Resolution 23-003 which authorizes examination of sales or transactions and use tax records and was intended to consolidate all previous similar resolu...

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