Title
a. Approve and adopt a resolution authorizing the County Administrative Officer to execute agreements with the California Department of Tax and Fee Administration (CDTFA) for implementation of a local transactions and use tax; and
b. Approve and adopt a resolution authorizing the examination of sales or transactions and use tax records.
Report
RECOMMENDATION:
It is recommended that the Board of Supervisors:
a. Approve and adopt a resolution authorizing the County Administrative Officer to execute agreements with the California Department of Tax and Fee Administration (CDTFA) for implementation of a local transactions and use tax; and
b. Approve and adopt a resolution authorizing the examination of sales or transactions and use tax records.
SUMMARY/DISCUSSION:
On August 27, 2024, the Board of Supervisors (Board) approved Ordinance Number 5423 amending the Monterey County Code to add Chapter 5.38 to impose a transaction and use tax contingent upon the approval by the voters during the November 5, 2024, general election (Measure AA). The voters approved Measure AA, and the Elections Department certified the results on December 3, 2024.
The funds collected from the increase in the transactions and use tax will be used to provide funding for essential County services, including but not limited to programs for street maintenance and pothole repair; enhanced public safety, emergency services and disaster response, prevention, and recovery; programs to reduce homelessness; libraries, parks, and recreation facilities; water and sewer infrastructure; healthcare; clean and affordable drinking water and other services.
The California Department of Tax and Fee Administration (CDTFA) administers and collects the sales or transactions and use taxes for all applicable jurisdictions within the state and will be responsible to administer and collect the transactions and use tax for the County. In order to do this, CDTFA requires that the County enters int a “Prepara...
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