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A. RESOLUTION NO. 2017-016 OF THE CITY COUNCIL OF THE CITY OF CHULA VISTA AUTHORIZING THE CITY MANAGER TO EXECUTE AGREEMENTS WITH THE STATE BOARD OF EQUALIZATION FOR IMPLEMENTATION OF A LOCAL TRANSACTIONS AND USE TAX
B. RESOLUTION NO. 2017-017 OF THE CITY COUNCIL OF THE CITY OF CHULA VISTA AUTHORIZING THE EXAMINATION OF TRANSACTIONS (SALES) AND USE TAX RECORDS
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RECOMMENDED ACTION
Recommended Action
Council adopt the resolutions.
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SUMMARY
In November 2016, the City's electorate approved the passage of Measure P, which established a temporary one-half cent transactions (sales) and use tax ("TUT") in the City. In order to implement the tax, the California State Board of Equalization ("BOE") requires that the City take certain actions, including approving and entering into two agreements with the BOE, and authorizing the examination of tax records. The resolutions before you will meet the BOE's requirements.
ENVIRONMENTAL REVIEW
Environmental Notice
Environmental Notice
The activity is not a "Project" as defined under Section 15378 of the California Environmental Quality Act State Guidelines; therefore, pursuant to State Guidelines Section 15060(c)(3) no environmental review is required.
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Environmental Determination
The Director of Development Services has reviewed the proposed activity for compliance with the California Environmental Quality Act (CEQA) and has determined that this activity is not a "Project" as defined under Section 15378 of the State CEQA Guidelines because it will not result in a physical change to the environment; therefore, pursuant to Section 15060(c)(3) of the State CEQA Guidelines, the activity is not subject to CEQA. Thus, no environmental review is required.
BOARD/COMMISSION RECOMMENDATION
Not applicable.
DISCUSSION
In accordance with the Revenue and Taxation Code, the BOE will administer the TUT on behalf of the City. In order to do so, the BOE requires that the City adopt two resolutions. The first ...
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