HomeMy WebLinkAboutCC RES 95-079 3 RESOLUTION NO. 95-79
4 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF TUSTIN
DECLARING THE NEED FOR AND SUPPORT OF THE BRADLEY-BURNS
5 BILL OF RIGHTS
6 WHEREAS, the Bradley-Burns Uniform Local Sales and Use
Tax Law provides for administration of local sales and use tax
7 by the Board of Equalization pursuant to a statewide contract;
and
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WHEREAS, sales and use tax has become the primary source
9 of local government general revenue for most of California's
cities and is a major source of revenue for California's
10 counties; and
1] WHEREAS, cities and counties contract with and pay a
significant fee to the Board of Equalization for
12 administration of their sales and use tax; and.
13 WHEREAS, disputes arise regularly between Board of
Equalization staff and the contracting local jurisdictions
14 over the proper, consistent and responsive administration of
the City's and County's local sales and use tax; and
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WHEREAS, these disputes, which often go unresolved, may
]6 involve either simple factual disagreements or administrative
policies applied by Board of Equalization staff without
]7 statutory, regulatory, contractual or Board Member support;
and
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WHEREAS, there are no established procedures whereby a
]9 contracting local jurisdiction can seek to resolve such
disputes; and
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WHEREAS, .the establishment of clear and specific rights
2] of contracting local jurisdictions and a formal dispute
resolution process will help to promote fair, equitable and
22 responsive administration of local sales and use tax by Board
23 of Equalization stall.
NOW, THEREFORE, the City Council of the City of Tustin
24 does hereby resolve as follows:
25 1. That the BRADLEY-BURNS BILL OF RIGHTS is a
necessary set of tenets which should be recognized
26 by the Board of Equalization and the State of
California; and
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Bradley-Burns
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4 2. That the Board of Equalization should adopt the
appropriate resolutions or regulations to enact the
5 provisions of the BRADLEY-BURNS BILL OF RIGHTS.
PASSED, APPROVED AND ADOPTED at a regular meeting of the
6 City of Tustin, California, held on the 5th day of
7 September, 1995.
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1~ Jim Pott~,'~o~v~
12 ATTEST:
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14 (_/! : .... '~ - . :" ' _,)
Valerie Crabill, Chief Deputy City Clerk
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City of Tustin
RESOLUTION CERTIFICATION
STATE OF CALIFORNIA )
COUNTY OF ORANGE ) ss
CITY OF TUSTIN )
RESOLUTION NO. 95-79
Valerie Crabill, Chief Deputy City Clerk, and ex-officio Clerk of the City
Council of the City of Tustin, California, does hereby certify that the
whole number of the members of the City Council is five; that the above and
foregoing resolution was passed and adopted at a regular meeting of the
City Council held on the 5th.day of September, 1995, by the following vote:
COUNCILMEMBER 'AYES: Potts, Worley, Doyle, Saltarelli, Thomas
COUNCILMEMBER NOES: None
COUNCILMEMBER ABSTAINED: None
COUNCILMEMBER ABSENT: None
Valerie Crabill, Chief Deputy City Clerk