To: Board of Supervisors
From: County Administrative Office
Agenda Section: Consent
Vote Requirement: Majority
SUBJECT:
title
Agreements with California Department of Tax & Fee Administration to Administer Measure O
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RECOMMENDATION(S):
Recommendation
That the Board of Supervisors:
1. Approve the attached resolution (Attachment 3) authorizing the County Administrative Officer (CAO), or designee thereof, to execute agreements with the California Department of Tax and Fee Administration (CDTFA) for implementation of a local transactions and use tax (Attachments 1 and 2); and
2. Approve the attached resolution (Attachment 4) authorizing:
a. The CAO to designate county officers and employees to examine confidential sales or transactions and use tax records; and
b. Hinderliter De Llamas and Associates to examine confidential sales or transactions and use tax records.
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STRATEGIC PLAN:
This action supports the following areas of your Board's Strategic Plan.
Area of Focus: Safe & Healthy Communities
Strategic Plan Category: 1009 - Expand county infrastructure resilience
DISCUSSION:
On Nov. 5, 2024, Humboldt County voters passed a local sales tax measure, Measure O. The passage of Measure O imposes a 1-cent local transactions and use tax (sales tax) countywide in accordance with Humboldt County Code Sections 7110-1 through 7110-17.
In order for the county to begin to collect the 1-cent sales tax, CDTFA requires the county to enter into two agreements by Dec. 27, 2024. The first agreement is for the Preparation to Administer and Operate County's Transactions and Use Tax Ordinance (Attachment 1) and entails the following:
* CDTFA will prepare to administer and operate a transactions and use tax which has been approved by a majority of the electors in the county and whose ordinance has been adopted by the county.
* The county agrees to pay CDTFA for all of its costs for preparatory work necessary to administer the county's transactions and us...
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