Common use of Local sales and use taxes Clause in Contracts

Local sales and use taxes. Electronic Message Center Site Plan operator have substantial control with respect to one-time sales and use taxes payable in connection with the construction of an Electronic Message Center Site Plan and a corresponding responsibility to assure that such sales and use taxes are reported and remitted to the California State Board of Equalization (BOE) as provided by law. Each franchise, real property interest agreement or development agreement required by this policy shall include all necessary provisions and construction contract requirements, consistent with law, to ensure allocation directly to the CITY, to the maximum extent possible under the law, of the sales and use taxes payable in connection with the construction of the Electronic Message Center Site Plan including, without limitation, provisions and requirements consistent with the following, consistent with the law: (a) The OWNER of an Electronic Message Center who meets the criteria set forth in applicable BOE regulations and policies must obtain a BOE permit, or sub-permit, for the Electronic Message Center Site Plan jobsite and report and remit all such taxable sales or uses pertaining to construction of the Electronic Message Center Site Plan using the permit or sub-permit for that jobsite to the maximum extent possible under the law. (b) OWNER shall contractually require that all contractors and subcontractors whose contract with respect to the Electronic Message Center Site Plan exceeds $100,000.00 (“Major Subcontractors”) who meet the criteria set forth in applicable BOE regulations and policies must obtain a BOE permit, or sub- permit, for the Electronic Message Center Site Plan jobsite and report and remit all such taxable sales or uses pertaining to construction of the Electronic Message Center Site Plan using the permit or sub-permit for that jobsite to the maximum extent possible under the law. (c) Prior to the commencement of any grading or construction of the Electronic Message Center, OWNER shall deliver to the CITY a list that includes, as applicable and without limitation, each contractor’s and Major Subcontractor’s business name, value of contract, scope of work on the Project, procurement list for the Project, BOE account numbers and permits or sub-permits specific to the Electronic Message Center Site Plan jobsite, contact information for the individuals most knowledgeable about the Electronic Message Center Site Plan and the sales and use taxes for such Electronic Message Center Site Plan, and, in addition, shall attach copies of each permit or sub-permit issued by the BOE specific to the Electronic Message Center Site Plan jobsite. Said list shall include all the above information for the OWNER, its contractors, and all Major Subcontractors. The OWNER shall provide updates to the CITY of the information required under this section within thirty (30) days of any changes to the same, including the addition of any contractor or Major Subcontractor. (d) OWNER shall certify in writing that they understand the procedures for reporting and remitting sales and use taxes in the State of California and the City of Banning, and will follow all applicable state statutes and regulations with respect to such reporting and remitting. (e) OWNER shall contractually require that each contractor or Major Subcontractor certify in writing that they understand the procedures for reporting and remitting sales and use taxes in the State of California and City of Banning, and will follow all applicable state statutes and regulations with respect to such reporting and remitting. (f) OWNER shall deliver to the CITY or its designee copies of all sales and use tax returns pertaining to the Electronic Message Center Site Plan filed by the OWNER, its contractors and Major Subcontractors. Such returns shall be delivered to the CITY or its designee within thirty (30) days of filing with the BOE. Such returns may be redacted to protect, among other things, proprietary information and may be supplemented by additional evidence that payments made complied with this policy. (g) The CITY may, in its sole discretion, select and retain the services of a private sales tax consultant with expertise in California sales and use taxes to assist in implementing and enforcing compliance with the provisions of the agreement and that each Electronic Message Center Site Plan owner shall be responsible for all reasonable costs incurred for the services of any such private sales tax consultant and shall reimburse the CITY within thirty (30) days of written notice of the amount of such costs.

Local sales and use taxes. Electronic Message Center Site Plan operator OWNER and COUNTY acknowledge and agree that solar power plant owners have substantial control with respect to one-time sales and use taxes payable in connection with the construction of an Electronic Message Center Site Plan a solar power plant and a corresponding responsibility to assure that such sales and use taxes are reported and remitted to the California State Board of Equalization (BOE) as provided by law. Each franchise, real property interest agreement or development agreement required by this policy shall include all necessary provisions and construction contract requirements, consistent with law, to To ensure allocation directly to the CITYCOUNTY, to the maximum extent possible under the law, of the sales and use taxes payable in connection with the construction of the Electronic Message Center Site Plan solar power plant including, without limitation, provisions and requirements consistent with OWNER shall do the following, consistent with the law: (a) The : If OWNER of an Electronic Message Center who meets the criteria set forth in applicable BOE regulations and policies must policies, OWNER shall obtain a BOE permit, or sub-permit, for the Electronic Message Center Site Plan solar power plant jobsite and report and remit all such taxable sales or uses pertaining to construction of the Electronic Message Center Site Plan solar power plant using the permit or sub-sub- permit for that jobsite to the maximum extent possible under the law. (b) . OWNER shall contractually require that all contractors and subcontractors whose contract with respect to the Electronic Message Center Site Plan solar power plant exceeds $100,000.00 (“Major Subcontractors”) who meet the criteria set forth in applicable BOE regulations and policies must obtain a BOE permit, or sub- permit, for the Electronic Message Center Site Plan solar power plant jobsite and report and remit all such taxable sales or uses pertaining to construction of the Electronic Message Center Site Plan solar power plant using the permit or sub-sub- permit for that jobsite to the maximum extent possible under the law. (c) . Prior to the commencement of any grading or construction of the Electronic Message Centersolar power plant, OWNER shall deliver to the CITY COUNTY a list that includes, as applicable and without limitation, each contractor’s and Major Subcontractor’s business name, value of contract, scope of work on the Projectsolar power plant, procurement list for the Projectsolar power plant, BOE account numbers and permits or sub-permits specific to the Electronic Message Center Site Plan solar power plant jobsite, contact information for the individuals most knowledgeable about the Electronic Message Center Site Plan solar power plant and the sales and use taxes for such Electronic Message Center Site Plansolar power plant, and, in addition, shall attach copies of each permit or sub-permit issued by the BOE specific to the Electronic Message Center Site Plan solar power plant jobsite. Said list shall include all the above information for the OWNER, its contractors, and all Major Subcontractors. The OWNER shall provide updates to the CITY COUNTY of the information required under this section within thirty (30) days of any changes to the same, including the addition of any contractor or Major Subcontractor. (d) . OWNER shall certify in writing that they understand OWNER understands the procedures for reporting and remitting sales and use taxes in the State of California and the City of Banning, and will follow all applicable state statutes and regulations with respect to such reporting and remitting. (e) . OWNER shall contractually require that each contractor or Major Subcontractor certify in writing that they understand the procedures for reporting and remitting sales and use taxes in the State of California and City of Banning, and will follow all applicable state statutes and regulations with respect to such reporting and remitting. (f) . OWNER shall deliver to the CITY COUNTY or its designee (as provided in section (g) below) copies of all sales and use tax returns pertaining to the Electronic Message Center Site Plan solar power plant filed by the OWNER, its contractors and Major Subcontractors. Such returns shall be delivered to the CITY COUNTY or its designee within thirty (30) days of filing with the BOE. Such returns may be redacted to protect, among other things, proprietary information and may be supplemented by additional evidence that payments made complied with this policy. (g) The CITY . OWNER understands and agrees that COUNTY may, in its sole discretion, select and retain the services of a private sales tax consultant with expertise in California sales and use taxes to assist in implementing and enforcing compliance with the provisions of the agreement this Agreement and that each Electronic Message Center Site Plan owner OWNER shall be responsible for all reasonable costs incurred for the services of any such private sales tax consultant and shall reimburse the CITY COUNTY within thirty (30) days of written notice of the amount of such costs.