HomeMy WebLinkAboutResolution 2021-141 N.C.S. 9/13/2021
Resolution No. 2021-141 N.C.S. Page 1
Resolution No. 2021-141 N.C.S.
of the City of Petaluma, California
RESOLUTION AUTHORIZING THE PETALUMA VOTING DELEGATE TO THE CAL CITIES
CONFERENCE TO SUPPORT A FAIR AND EQUITABLE ALLOCATION OF LOCAL SALES
TAXES COLLECTED FROM ONLINE PURCHASES
WHEREAS, since 1956 the State of California has imposed a tax (Bradley-Burns tax) on the retail sale or
use of tangible personal property in the State; and
WHEREAS, revenue collected by the State from the Bradley-Burns tax is generally allocated to the city or
county used as the place of sale for transactions; and
WHEREAS, the increased prevalence of online shopping has created inequities in the distribution of Bradley-
Burns taxes, as identified by a 2017 State Auditor’s Report; and
WHEREAS, the annual Cal Cities Conference will take place in Sacramento from September 22 through 24;
and
WHEREAS, the City of Rancho Cucamonga has requested that other jurisdictions support a request to the
State legislature to develop legislation which would more equitably distribute the Bradley-Burns taxes, based on
the final destination of good instead of the place of sale; and
WHEREAS, adoption of the Resolution authorizing the Petaluma voting delegate to the Cal Cities
Conference to support a fair and equitable allocation of local sales taxes collected from online purchases is exempt
from the requirements of the California Environmental Quality Act (CEQA) in accordance with CEQA
Guidelines Section 15378, as this action does not meet CEQA's definition of a “project,” because the action does
not have the potential for resulting either a direct physical change in the environment or a reasonably foreseeable
indirect physical change in the environment, and because this is a fiscal administrative activity of governments;
and
WHEREAS, if adoption of this Resolution did constitute a project under CEQA the action is exempt under
the “common sense” exception in CEQA Guidelines Section 15061(b)(3), as it can be seen with certainty that
there is no possibility that the activity in question may have a significant effect on the environment.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Petaluma as follows:
1. Finds the above recitals to be true and correct and are incorporated herein as findings of this Resolution.
2. Finds that adoption of the Resolution authorizing the Petaluma voting delegate to the Cal Cities Conference
to support a fair and equitable allocation of local sales taxes collected from online purchases is exempt from
the requirements of the California Environmental Quality Act (CEQA) in accordance with CEQA Guidelines
Section 15378, as this action does not meet CEQA's definition of a “project,” because the action does not have
the potential for resulting either a direct physical change in the environment or a reasonably foreseeable
indirect physical change in the environment, and because this is a fiscal administrative activity of governments
that will not result in direct or indirect physical changes in t he environment. If this action did constitute a
project under CEQA it would similarly be exempt under the “common sense” exception in CEQA Guidelines
Section 15061(b)(3), which establishes the general rule for projects concerning which can be seen with
certainty that there is no possibility that the activity in question may have a significant effect on the
environment.
DocuSign Envelope ID: CF1AE755-96B4-4B47-957E-2F7EC4D3CC29
Resolution No. 2021-141 N.C.S. Page 2
3. Authorizes the Petaluma Voting Delegate to the Cal Cities Conference to support a fair and equitable
allocation of local sales taxes collected from online purchases, based on final destination of goods sold instead
of place of sale.
Under the power and authority conferred upon this Council by the Charter of said City.
REFERENCE: I hereby certify the foregoing Resolution was introduced and adopted by the
Council of the City of Petaluma at a Regular meeting on the 13th day of
September 2021, by the following vote:
Approved as to
form:
__________________________
City Attorney
AYES: Mayor Barrett; Vice Mayor Barnacle, Fischer; Healy; King; McDonnell, Pocekay
NOES: None
ABSENT: None
ABSTAIN: None
ATTEST: ______________________________________________
City Clerk
______________________________________________
Mayor
DocuSign Envelope ID: CF1AE755-96B4-4B47-957E-2F7EC4D3CC29