HomeMy WebLinkAboutReso - CC - 135-2017RESOLUTION NO. 135-2017
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BURLINGAME
ACKNOWLEDGING THE CALIFORNIA DEPARTMENT OF TAX AND FEE
ADMINISTRATION AS THE AGENCY TO ADMINISTER THE MEASURE I LOCAL
TRANSACTIONS AND USE TAX
WHEREAS, voters in the City of Burlingame approved a local revenue tax measure
(Measure 1) in November 2017 to provide funding for infrastructure improvements and other
services; and
WHEREAS, the voter -approved ordinance #1944 refers to the State Board of
Equalization (SBOE) as the state agency required to collect and administer the new tax; and
WHEREAS, The Taxpayer Transparency and Fairness Act of 2017 restructures tax
responsibilities of the state into three separate entities: the State Board of Equalization (SBOE),
the California Department of Tax and Fee Administration (CDTFA), and the Office of Tax
Appeals; and
WHEREAS, the California Department of Tax and Fee Administration is now
responsible for the administration of sales and use taxes, as well as a variety of other revenues;
and
WHEREAS, the City of Burlingame's Measure I ordinance language refers to the State
Board of Equalization as the State Agency responsible for administration of the Measure I
ordinance; and
WHEREAS, the newly created California Department of Tax and Fee Administration
takes over the administration of sales and use taxes in the state, and will be the agency with
which the City of Burlingame will contract for administration of the Measure I ordinance; and
WHEREAS, recognition of the change in state -level administrative structure does not
affect any of the operative provisions endorsed by the voters of Burlingame, such as the amount
of the tax, its method of calculation, or oversight of proposed spending.
NOW, THEREFORE, the City Council of the City of Burlingame does hereby resolve,
determine, and find as follows:
For purposes of contracting with the proper state agency to administer the Measure I tax
for the City of Burlingame, all references to the State Board of Administration in the voter -
approved Ordinance #1944 are hereby interpreted to refer to the California Department of Tax
and Fee Administration.
I, Meaghan Hassel -Shearer, City Clerk of the City of Burlingame, do hereby certify that
the foregoing Resolution was adopted at a regular meeting of the City Council on the 18th
day of December, 2017, and was adopted thereafter by the following vote:
AYES: Councilmembers: BEACH, BROWNRIGG, COLSON, KEIGHRAN, ORTIZ
NOES: Councilmembers NONE
ABSENT: Councilmembers: NONE
Meagha ssel-Shearer, City Clerk