HomeMy WebLinkAboutMinutes - November 16, 1999 SS253
CITY OF LODI
INFORMAL INFORMATIONAL MEETING
"SHIRTSLEEVE" SESSION
CARNEGIE FORUM
305 WEST PINE STREET
TUESDAY, NOVEMBER 16, 1999
An Informal Informational Meeting ("Shirtsleeve" Session) of the Lodi City Council was held Tuesday,
November 16, 1999 commencing at 7:20 a.m.
ROLL CALL
Present: Council Members — Hitchcock, Mann (left at 7:55 a.m.), Nakanishi, Pennino and
Land (Mayor)
Absent: Council Members — None
Also Present: City Manager Flynn, Deputy City Manager Keeter, Economic Development Director
Goehring, Community Development Director Bartlam, Finance Director McAthie, City
Attorney Hays and City Clerk Reimche
Also in attendance was a representative from the Lodi News Sentinel and The Record.
TOPIC(S)
1. Sales Tax Presentation
ADJOURNMENT
No action was taken by the City Council. The meeting was adjourned at approximately 8:10 a.m.
ATTEST:
Alice M. Reiei men e
City Clerk
City of Lodi
November 16, 1999
Sales Tax - Since 1933
• Imposed only on tangible personal property
• Levied only when sold to the ultimate
consumer
• One cent to jurisdiction where sale is
negotiated or where order taken (1955)
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Use Tax - Since 1935
• Out of state purchases
• Long term equipment leases
• Materials consumed by contractors
• Private party sale of vehicles, vessels,
aircraft
• One cent allocated by ratio of sales to other
jurisdictions in pool (1955)
Common Errors
• Multiple outlets reported as one location
• Miscoded to corporate or accounting offices
• Reported as "use tax" rather than "sales tax"
• Misallocated to previous addresses
• Transposition and miscoding errors
• Zip code, boundary, or other jurisdictional
confusion
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Lodi/HdL Contract
Misallocated Revenue recovered
Since 4th quarter, 1987 $ 1,02811760
Total audit fees $ 92,845
Total service fees $ 51,000
$ 143,845
*Return on investment to Lodi 715.2%
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'FtW 011.7 OF LODI
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�• "�'•'� MAJOR BUSINICSS GROUPS - I l YEAR HISTORY
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CITY TO STA rE COMPARISON
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TIM CITY OF LOM
IidL CLIENT DATABASE
STATEWIDE TOTALS
Future Sales Tax Issues
Narrowly imposed tax- too many
exemptions
• Cash box zoning
• E-commerce
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