HomeMy WebLinkAboutSanta Clara County - Sales Tax MOU
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MEMORANDUM OF UNDERSTANDING
WHEREAS, the County of Santa Clara and each city therein
desires to enter into this Memorandum of Understanding to ensure
the continuation of existing local sales tax distributions for
at least the next five years; and
WHEREAS, the continuation of the current sales tax dis-
tribution formula and its implementation is vitally necessary
for the continued stability of local governmental planning and
operations in this county;
NOW, THEREFORE, IT IS AGREED by the County of Santa Clara
and each city therein as follows:
1. CONTINUATION OF LOCAL SALES TAX
For the period set forth below, each city ln Santa Clara
County shall maintain its local sales tax ordinance at'the rate
of 91% of 1% (.0091). The County of Santa Clara during the same
period shall refund quarterly to each city the lncrease in sales
tax revenue, if any, received from that city's contribution over
the revenue received from the comparable quarter commencing
May 7, 1975, in accordance with the resolution of the Board of
Supervisors of the County of Santa Clara passed and adopted on
November 22, 1977.
2. DURATION OF MEMORANDUM OF UNDERSTANDING
This Memorandum of Understanding shall remain ln full
force and effect for an initial period of five years, the
initial term of such five years being measured commenclng as of
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July 1, 1978. Each succeeding July 1 shall be deemed to be the
annual renewal date of this Memorandum of Understanding and this
Memorandum of Understanding shall be renewed on each succeSSlve
July 1 and one additional year shall be added to the initial
period unless any city shall give a notice of nonrenewal.
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3. NOTICE OF NONRE~EWAL
If any city desires not to renew this Memorandum of
Understanding, it shall give written notice of nonrenewal to the
County of Santa Clara and each city at least ninety (90) calendar
days prior to the annual renewal date. Unless such written
notice of nonrenewal is given at least ninety (90) days prior to
such renewal date, this Memorandum of Understanding shall be
considered renewed for an additional one year period. Such
notice shall be given to the Clerk of the Board of Supervisors,
County Government Center, 70 West Hedding Street, San Jose,
California 95110, who shall in turn give a copy of such notice
to the City Clerk of all other cities.
4. EFFECTIVE DATE
This Memorandum of Understanding shall not be effective
unless approved by every city In Santa Clara County and the
County of Santa Clara, either by signature or by the adoption of
a resolution, on or before July 1, 1978. A resolution adopting
this Memorandum of Understanding shall be deemed to be a
signature to this Memorandum of Understanding.
IN WITNESS WHEREOF, this Memorandum of Understanding has
been executed as of the dates set opposite each of the
signatures below.
COUNTY OF SANTA CLARA
DATE
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By
Ro lridon, Chairperson of the
Board of Supervisors
CITY OF CAMPBELL
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CITY OF CUPERTINO
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CITY OF GILROY
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CITY OF LOS A1TOS
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TOWN OF LOS ALTOS HILLS
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TOWN~FI ~OS GArS
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CITY OF MONTE SERENO
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CITY OF MORGAN HILL
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CITY OF PALO ALTO
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CITY OF SAN JOSE
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';:'.h(~ fol1oT!L::;' is 8,r2 1\ l'Gt'!,:t: n t be t1i'ce n the;; COUWi'Y OF' SANTA
CLA:,~.J.\, ~; ;;hte of Cc:il:U:'cl'nL:, hCl':.':1n.9.f1;(';J:' refeJ'1'Ed to &..9 :ICounty; ,!
8r1(1 ttt.:; C~I1J.'Y OF f}~(~._}~O~{, GOU.':'"lt.j/ o~e ~Je.r:tf?~ C1Ell'F-, Strit'?: o:C
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Califl):t'n~.~:;., herelr!af'tel' ref'cn'red. to as IIGl tytl:
\'.'HI-:J:{i.Dl.\S, pursuFi.nt to :Per't 1.5 0:' Div18:Lon 2 of the l1evenue
011Cl 1iC~': o. tl ()!l CO(;'_i:~ 0 f tl~::,:; S -t~.t te of CE:~}...1.. I~O r~'\iE:., C Ol).{l t:;r 118 f~ ao.o'C)t rjd.
8. 'Un:1C:J:rn L.Jc~;.l f.)~-,-les :::enc1 Use TitX OnUn~ulCe (OltUnance No. H2.-I])
propoGlng. a tax at the rate of one Dcr cent (.01) of the gross
l~cei~tB of retailers from tho sale of all tangible personal
~rODerty sold in the County of Santa Olara; and
\~J}1EI;EAS, ln accordance with prov 1s10ns of 8[;1(1 O.N.j.ne.nce
ancl at the T'CQU8Ht of County, 0Ity hf18 pas8e~i a.nd. a<loptGtl n
Unifol';n T,ocal 3a188 and Use rfox Ordinance in 8.ccordlt.nce id th
P8rt 1..5 of Division 2 of the .Revenue and T&x&.tlon COQ.c of t.he
State of C<.1lifornia and., at the requee t of County, has set the
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said tax at ninet v one 'Oer cen'~ of one De!' cent (.0091)
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or leas thereby relinquishing to County a portion of the sales
and use tcu collected within the corporate limits of City; and
mmREAS, the adoption of said. Uniform Local Salee and Use
Tax Ordin~nce by City was in accoru&nce with a verbal agreement
cetvleen City antlCounty that County woulcl r'eimbu.r.ae City for the
costs of all :adminiBtrat~on and operation of Baid Ordinance_
charged to..1 t by; the State Board of Equalization; ~ and"
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";lHERE.A.9" the parties h6re~o wish to reo.uce Ba,id agreemeI1t
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Nm;, THEREB-ORE, 1'1' IF, HFR..SDY I\CHEED by nnd. betvleen the part:1.c8
hereto as follo1m:
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County agrees to reiRburse 8ity for the compensation
cl1arf;ed. Cl ty by tJ.1e ~3tfl t~~) 13or\~~(1 01""'
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uFlizatlon for the costs
of l"en<5.erinp; the sllvJ.ce of D.clmjnlstc1'1np' the Ci tyls Uniform
Local Sales and Use Tax Ordin&Dce. The a~ount BO relniliuracd
shall be the actual costs thereof as determined. $.nd ChH!';;I';C1.
to City by the StatE' i3oarCl. of Equr,J.:Vl,etlon at the end of
each fiscal year.
2. P~~9.ecl~~~__1:~~:r: ReilT;1-:"l!r8_~:!..ent:
At tho end of eEcch fi8cftl ye,Jt,r, Oi ty shall notlf;'l County-
of the 8.mount of actual costs of renc"tering the service of
administering the 01 tyl s Or6J.ne.nce as ch8.rCs'ed by the State
BOB-I'd of Equalization for the preceding year. Within fifteen
(15) days after recei?t of said notice, the County Controller
she-tll d.ra't"' and. deliver to Oi ty a 'Vt'8.r-re.nt for said amount.
3. Term. ~ A~reement:
.
This Agreement shall remain in full force and effect So
long as the County Uniform LocBl Sales and Use Tax Ordinance
(Ordinance No. NS-13, as amended by Ordinance No. NS-13.l)
remains in effect within the corporate limite of the County
of Santa Clara, provided that if City should increase ita
rate of uniform local sales and use tax to more than ninety-one
per cent of one I;er cent (.0091), this Agreement shall be
deemed terminated forthwith. If said Ordinance No. N8-I), as
amended, is repealed, sU6pend~d'or becomes inoperative, this
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Agreement shall be terminated ~s of the date of such repeal,
Buspension or inoperativeness_
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IN ~l!I'l"\r;~Ss it!~ERSO?, the r.".T'tle8 h8ve executed this
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COU'JSY 01.<' 3f,yr:'A CLARJ\
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C]l~:lY'jL"JXl of th(~ BOArd of Su.['cY'vlsors
II Cotm ty II
ATrrEST:
RICHA-:\D OlSOI'r, Clerk of
the Bo&rd of Su~ervi8orB
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