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ARA-1993-001ORDINANCE NO.._I_~93-01 ORDINANCE ()F THE ANAItEIM REDEVELOPMENT AGENCY b]NA(.'I'ING A S~M_,ES AND USE TAX WHEREAS, the i\ruthcim. Redevelopment Ag,mc~' (the "Agency")is a public body, corporate and politic, organized and existing under the Redevelopment Law of the State of California (Part I of Division 24 of the }[ealth and Safety Code of the State of California); and WHEREAS, thc City Cotmcil of ti~c City of Anaheim (~e "City") has adopted on the 13th day of March, 1956, Ordinm~ce No. 1052 ent. ittc~d ~'A.a ©rdinance of thc City of .,\nahein~ Imposing a City Sales and Use Tax, providing for the Pec~br:nancc oy the St..te Board of Equalization of All Functions Incident to the Ad~ninistration, Operation and Cotiec. tion o'f the Sales and Use Tax Hereby Impos,.-:d; Suspending the Provisit)ns of Ordinance No..1013 D~;ril,g Such Time o.s this Ordinance is Operativ;:; and Providing Pena!tie:s for Violations WHEREAS, tim City Cot~ncil duly passed and adopted on the 3r,'l day 1990, Ordinance No. 5155 entitlcd" An Ordinance Amendihg (.)rdinance No. 1052, PrevieWing a Credit Against ff, e Payment of Taxes under said Ordinance N'o. 1052 in the Amou~n of S;.dcs of Usc Taxes dtie to Lhe Redevelol.,me~t Agency of the City pursuant to Secthm 7202.6 of the Rt:vc~tu{: a~-~d Taxation Code of California; and Maki~g Certain Othe.r Findit2gs anti Deter~ninations i~ Connection Ti~ercwith' (Ordinances 1052 and 5t55 m'c collectively as the "City Sales ~d Use Tax Ordinance"); m~d WHEREAS, the Agency is empowered by Section 7202.6 of the Re;'enuc and '?:t,,:alit. m Code of the State of Califl)rnia (the "Code"/ tr', adopt a sales and ~sc tax ordi:la~-..cc accordance with the provisions of Code Section 7202.6; :;.nd WHEREAS, As:;cn~bl7 Bill 1290, which wa:; enacted l)y fi:t: State vf Cali%r~ia aad bec,o!m:s effective on Jal',tiary l, 1994, repeal~q Section 7202.6 of thc Code and tl;cre[',v removes the Agency's ability to in~pos,z i: sales and usc tax :is of JaI~t:ary i, !994, but pro'vid;.-:.; that such repeal of' Section 7202.6 st~all ~o! impair any sales aml t!:;c t:~..x c, rd~nance ad(~:;,ted pri,,)r to January 1, 1994 or the receipt of revenue pursuant to such ;: 3alc:~ and usc tax JT:rui:.try l, i99,+, and WHEREAS, thc City and t.h,.: Ag:racy have, dctccr:xincd pursuant to [Sat c:zrrai~ agrcemcat by and between thc City raid ~qe Agency (tl~c "Sales Tax Agreement") t.lmt t!m sales ara{ ti~e trix t,'asxsfer initiated through the adoption of this Ordin:mce :md tt~e exccn.~tion ::;f the Cc,~tracts :;h:dl not bc deemed finally appro'ved and at~d~..)riTcd until such time as the C~ty determines, pt.tt'qt.~:u:t tv · ~l',.e Sales Tax Agreement, that the conzplk~tiot~ of sucl~ transfer i3 necessary and desirable; and WHEREAS, pursu:mt to Section 203 of.' ~Imt "C),.vner Pacticiparion Agreement" entered into by and between thc A~iencv ', ' ' ,.nc~ the Ca!ifornla State 'l'c.achecs rtw;,?,-., .... ,~ Systems ("CaISTRS") {tared __}~Z~..2kL?_~} ......... die Agency has agreed to make payments to CaISTRS the amount equal to a certain percentage of a~'~nual sa!es aad usc mx revenues generated by businesses located on the Anaheim Plaza rc~,ior:al shoppinl-.., c~mter; and WHEREAS, the Agency herr:Dy declares that this Ordinance is enacted to achieve the following, among other, purposes, attd directs that the provisions hereof be interpr:eted to accomplish those purposes' (a) To adopt a sales and use tax which complies with the requirements and limitations contained in Part 1.5 {~f Division 2 of the Code; Co) To adopt a sales an,,i use tax which incorporates provisions identical to those of the State of California s~les and use tax law, insofar as these provisions are not inconsistent with the requirement:; and limitations contained in Part 1.5 of Division 2 of the Code; (c) To adopt a sales and use tax which imposes a one percent (1%) mx and that the proceeds of said tax be t::,ilized for thc following purposes and for other general purposes determined at the Agen(:y's discretion' (i) pursuant to ectlon 33641 of th:z Heal~ and Safety Code of the State, to pay principal and inter,:,~t, in whole or in part, on bonds or' notes which have been or may in the future be issued by ~e Agency; and (ii) to finance redevelopment projects and activities within the Redevelopment Project A~'ea of the Agency as hereinafter defined in Section 4.. (d) To adopt a sales and use tax which does not impose a new tax or ir. crease at~ existing mx upon any person located within the Redevelopment Project Area (as the term is hereinafter defined in Section 4), but which, instead, credits the tax imposed by the City Sales and Use Tax Law (pursuant to Ordinm~ce 5155) against taxes due to the Agency (pursuant to this Ordinance); (e) To adopt a sales and use tax that can be administered and collected by State Board of Equalization in a manner that adapts itself as fully as practicable to, and requires the least possible deviation from, the existing statutory and administrative procedures followed by the Suite Board of Equalization in administering and collecting rite State sales and use taxes; and (t') To adopt a sales and use tax which can l::e administer-cd ir~ a manner ~at will, to the degree possible consi~,;tent with the r~rovis~,:;ns of Part 1.5 of Division 2 of the Code, Ininimize the cost of collecting Agency sales and ,,:se taxes and at the same time minimize the burden of record keeping upott persons subject to taxation under the provisions of this Ordinance; and WHEREAS, the Agency Ires considered tl:c applicability of SectK)n 4 of Article XIII A and Article XIII B of the California Constitution to this Ordinance ar, d other facts concerning the Ordinance and i~ f~,ily in(:~rn,.ed in the November 29, 1993 PUBL:8633_314241 B262 I. 1 2 follows' NOW THEREFORE, the :knai~,:im Re,'Icvctapn~:e~t Agency does ordai, n as Section 1. Title of the Ordinance. This Ordinance shall be known ~ the "Anaheim Redeveloptnent Agency Sales and Use Tax Ordinance" (the "Ordinance"). Section 2. Agency Sales Tax. (a) (1) For the privilege et selling tamgible persor~al property at retail, a tax is hereby imposed by the Anaheim Redevelopment Agency (the "Agency") upon all retailers located within the "Redevelopment Project Area" (hereinafter defined by Section 4) at the rate of one percent (1%) of the gross receipts of ~e retailer from the sale of all tangible personal property sold at retail within the Redevelopment Project Area o.n and after the operative date of this Ordinance, which tax shall, immediately upon receipt by the Agency, be deposited in the City's general fund and expended for any lawful purpose of the City until such time as the City ', s~,all finally determine to complete ~he transfer i:o file Agency, pursuant to the Sales Tax Agreement. (2) For the purposes el' this Ordinance, ail retail sales are consummated at the place of business of the retailer unless the tal~gibte personal property sold is delivered by the retailer or his agent to an out-of-state dest;nation or to a common carrier for delivery to an out-of-state destination. The gross receipts from such sales shall include delivery charges, when such charges are subject to the State of CalifOrnia (tb.e "State") sales and use tax, regardless of the place to which delive~ is made. In tht: event a retailer has no pern~anent place et' business in the State or has more than one place of business, the place or places at which ~c retail sales are consummated shall be determined under rt~les ,'md regulations to be prescribed and adopted by the State Board of Equalization. (b) (1) Except as hereinaft,~.r provided and except insofar as hhey are inconsistent with the provisions of Part 1.5 of Divisio,,~ 2 of the Revenae and Taxation Code of the State (',.,he "Code"), all of the provisions of Part I (commencing with Section 6001) of Division 2 of the Code, as amended and in force and elf,:ct on the date of adoption of this Ordinm~ce, applicable to "sales taxes", are hereby adopted and made a part of this section as though fully set forth hereia. (2) Wherever, and to rite extent that, in Pm-t I (commencing with Section 6001) of Division 2 of the Code, the State is named or referred to as the taxing agency, the name "Anaheim Redevelopment Agency" shall be substituted therefor. Nothing in this subsection shall be deemed to require substitution of the nlra.ne "Anaheim Redevelopment Agency" for the word "State" in the phrase "retailer engaged in business in this state" in Code Section 61203 nor in definition of that phrase in Code Section 6203. (3) I'f a seller's permit }:as been issued to a retailer under Code Section 6C.67, an additional seller's permit shall not be required by reason of this sectioa. (4) There shall be excluded from the gross receipts by wP, ich tile tax dae under this section is measu,,'ed tlqc an~ot,,:'~t of any sales or usc: tax imposed by the State upon a retailer or consumer. November 29, 1993 VUaL:8632_3 } 4241 B2621.1 3 (5) There shall be..,..,,..,,.,..-,t, from thc ~a.x ,~,tc_. under ~lis section the gross receipts from the sale of t,'mgible personal pro?erty to eperators of aircraft to be used or consumed principally outside the Rcdevelop~nL. nt Pr~ject Area and the City in which thc, sale is made and directly and exclusively in use ef that aircrat~ ;is common carriers of persons or property under the authority of the laws of' this State, tttc United States, or any foreign government. Section 3. Agen.c_y. Use Tax. (a) An excise tax is hereby iml)osed by the Agency on the storage, use, or other consumption in the Redevelopment Project Area of tangible personal property purchased from any retailer on or after the operative date of this Ordinance for storage, use, or off, er consumption in the Redevelopment Project Area at the rate of one percent (1%) of the sales price of the property, which tax shall, immediately upon receipt by the Agency, be deposited in the City's general fund and expended for any !awful purpose of the City until such time as the City shall finally determine to complete the tr~sfer to thc ~gency, pursuant to the Sales Tax Agreement. The sales price shall include delivery charges when such charges are subject to State sales or use tax, regardless of the place to' which delivery is made. (b) (1) Except as hereii;aftcr provided and except insofar as they are inconsisten, t with the provisions of Part 1.5 of Divisiop, '2 of the (;ode, all of the provisions of Part 1 (commencing with Section 6001) of Divisi,3n 2 of the Code, as amended and in force and effect on the date of adoption of this Ordinance., applicable to use .... ~ ,,~e.~, are hereby adopted and made a part of this Section as though fully set/;?rth herein. (2) Whenever, and to tl,c extent that, in Part I (corrunencing with Section 6001) of Division 2 of the Code, the State is named or referred to as the taxing agency, the name "Anaheim Redevelopment Agency" shall be sttbstituted therefor. Nothing in this subsection shall be deemed to require substitution of the name "Anaheim Redevelopment Agency" for the word "State" in the phrase "retailer engaged in t;usiness in this State" in Code Section 6203 nor in the definition of that phrase in Code Section 6'203. (3) There shall be excluded from the amount subject to tax under this .... ; s,.ct,on any sales or use tax imposed by the State ~pon a retailer or consumer. (4) There shall be exempt from the tax due under this section: (i) the storage, usc, or other consumption of tangible personal property, the gross receipts from the sale of which haw~ been subject to sales tax under a sales and use tax Ordinance enacted in accordance with Part I or !.5 of Division 2 of the Code by any city anti county, county, city or redevelopment agency in the State; (ii) in addition to ihe exemptions provided in Code Sections 6366 and 6366.1, fl~e storage, use, o~' other consumption of tangible personal proper~y purchased by operators of aircraft and used or consumed by those operator",.' directly and exclusively in ~he use of that aircraft as common carriers of pers,::4~s, or property for l~ire or compensation under a ccrtil-icatc of public convenien:x: Novcmtmr 29. 1993 PU}~L:8633_314241112621 1 necessity issued ImrSuant to !he laws of this Sta!e, t_,he United States, or any foreign government. Section 4. Redevelopment Project Area Defined. As used in this Ordinance, the "Redevelopment Project Area" sb. all mem~ the project area described and defined in the ordinance al?proving the Redevelor~ment Plan for the Plaza Redevelopment Project adopted by tt2e City Council by Ordir'.,~ce No. 51.36 on June 12, 1990, which is attached hereto as "Exhibit A" and incorporated herein by reference and which includes any amendment thereof hereafter made pt~rsuant to law. Section 5. Effective Date. Operative Date. Contract with the State Board of E__qualization. (a) This Ordinance shall be eIi'ective imm, ediate!y upon .its final passage by the Agency. The Ordinance shall be signed by the Chairman of the Agency and attested by the Secretary of the Agency. · (b) This Ordinance shall become operative on the first day of the first calendar quarter commencing more than one hundred eighty (180) days after the adoption of the O rd i nance. (c) Prior to the effective date of this Ordinance, the City Council, by an Ordinance, shall have added a provision to the existi~':g City Sales and Use Tax law, granting a credi~ against the payment of tax owed under the City Sales m~d Use T:~. L.:,.w for ~e amount of sales and tax paid, if any, to the Agency pursu,'mt to, tiais Ordinance. (d) Prior to the operative date of this Ordimmce, the Secretary of the Agency 'shall cause the Agency to contract with tile Stwe Board of Equalization (the "Contract") to rmrfc~rm :,:11 · functions incident to the administratior~ or operation of this Sales and Use Tax Ordinance. The Contract, once executed, shall continue ir, effect so long as the County of Orange and the City of Anaheim have operative sales and use tax Ordinances enacted pursuant to .Part 1.5 of Division 2 of the Code. (e) Prior to the operative date of this ordinance, t!',e Age~cy and the City shail have executed the Sales Tax Agreement. Section 6. Amendments to the Revenue and Taxation Code. All amendments subsequent to the effective date of d~e enactment of Part i (commencing with Section 6001) of Division 2 of thc, (7{)de relating to sales and use tax. and not .l:COrlSla. tc,,t with Part 1.5 of Division 2 of the Code shall automatically become a par't of this Ordinance. November 29. 1993 PU~L:8633_3 { 4241 B262 !. I 5 Section 7. Appropriations Limit. Without admitting that the Agency is a taxing entity subject to Articie XIII B of the California Constitution, the Agency agle~s' -',:~' to accept the City's transfer of appropriation limits under Article XIII B of the Calitbrnia C~)nstitution as provided in Resolution No. ~__~_' of the City to the extent that the Agency -~-; ..... rec.,~,.., tax proceeds fron~ the City under the Sales T~bx Agreement. Section 8. R__c_pe~l of Ordi~:ance_,_Notice to State Board of Eq~aiizatic3n, Ordinance is Not Repealable When Bonds or Notes Outstanding. (a) This Ordinance shail remain in effect cmtil it is repealed, expressly or impliedly, by a subsequent ordinance. (b) The Agency shall :nforrn tih(-: State Board, of Equalization (the "~m)arc,~"') of any action to repeal this Ordinance si>:ty (60) days prior to taking such action. (c) In the event the Agency i~;sues bonds secured in 'whole or in part by taxes imposed hereunder, and such taxes are pledged to tl'.e payment of such bonds, the Agency shall not repeal this Ordin,'mce or amend it to the detriment of bondholdt:rs or noteholders so long as :my such bonds or notes are outstanding and fi~nds have not been set aside to pay all rr:n',ainmg bonds or notes and the interest thereon. Section 9. Approval of Contracts With the State Board of Equalization. The ~Agreement for Preparation !o Administer and Operate a Unifor~n Sales and Use Tax Ordinance," attached hereto as "Exhibit 13" and incorporated herein by reference, and the "Agreement for State Administration of I.x;cal Sales and Use Taxes," attached hereto as "Exhibit C" and incorporated herein by reference, are hereby approved in substantially final form wi~ such changes thereto as may be approved by the E..¥:ecutive Director of the AgenCy. ~te Agency Chairman and Agency Clerk are hereby directed to execute sa~d Agreemems on beha!f of the Agency in the form hereby approver! with. such changes therein as are approved by Executive Director of the Agency, such :tpproval to be conclusively evidenced by- the execution thereof. Section 10. S..u_rp_,mary and Publication. (a) The Agency hereby ratifies the preparation o!' thc Su:nmary of this Ordinance by the Agep. cy Counsel. (b) h~rsuant to California Government Code Section 36933, the Agency Clerk shall publisl~ within fifteen (15) days of the adoption of this Ordi.~,.ance, the Summary of this Ordinar:cc: prepared by Agency Counsel along with the names of those Agency Members wxing for ~d against this Ordinance. The Agency Clc}'k SI'loll also post in the office of the Agency Clerk a certified copy of the full text of this Ordinance along with thc names of the Agency Members voting for and against this Ordinance. Section 11. Severability. November 29, 1993 PUaL:8633_3 ] 424] B262 !. 1 6 If any section, sub-section, phrase or clause of this Ordinance is for any reason held to be invalid, such decision shall not affect the validity of the remaining portions of this Ordinance. The Agency declares that it would have adopted this Ordinance, and each section, sub-section, phrase or clause thereof irrespective of the fact that any one or more sections, sub-sections, sentences, phrases or clauses be declared to be invalid. ADOPTED AND APPROVED the21stday of Dec. , 1993. Chairm~n, Anaheim Redevelopment Agency ATTEST: SecFetal'y, Anaheim Redevelopment Agency November 29, 1993 PUBt.:8633_3 ] 4241 B2621.1 STATE OF CALIFORNIA ) COUNTY OF ORANGE ) ss. CITY OF ANAHEIM ) I, LEONORA N. SOHL, Secretary of the Anaheim Redevelopment Agency, do hereby certify that the foregoing Ordinance No. 1993-01 was introduced at a regular meeting of the Anaheim Redevelopment Agency, held on the 14th day of December, 1993, and that the same was duly passed and adopted at a regular meeting of said Redevelopment Agency held on the 21st day of December, 1993, by the following vote of the members thereof: AYES: AGENCY MEMBERS: Feldhaus, Pickler, Daly NOES: AGENCY MEMBERS: None ABSENT: AGENCY MEMBERS: Simpson, Hunter AND I FURTHER CERTIFY that the Chairman of the Anaheim Redevelopment Agency signed said Ordinance No. 1993-01 on the 21st day of December, 1993. IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the Anaheim Redevelopment Agency this 22nd day of December, 1993. SECRETARY, ANAHEIM REDEVELOPMENT AGENCY (SEAL) I, LEONORA N. SOHL, Secretary of the Anaheim Redevelopment Agency do hereby certify that the foregoing is the ori9inal of Ordinance No. 1993-01 and was published once in the Anaheim Bulletin on the 30th day of December, 1993. LEGAL DE SCRIPTION OF PROJECT ~ REA Pla;.,a Redevelopment Pro!ect Those portions of Sections 8, 9,-1G ~, 17, 'Township 4 South, Range l0 West, in the Rancho San Juan Colon De Santa Ana as shown upon the map recorded in Book 51 at Pa~ge lO of Miscellaneous Maps in the office o{ the County Recorder of Oranste County, California, which lie within the roi" lowing described boundaries' BeginninD of the intersectio..n cf the £~autherly ~)rotongation of the'Wester- ly line of Muller Street (62.00 feet w!de) as shown upon the parcel map filed in Book 10 at Page 35 of Parcel Maps in said Recorder's O~ice, with a line parallel with and di.~tant :Southerly 66.CO feet when measured at right angles to the center!iae o{ Lincoln Avenue (106.00 feet wide) as shown upon the map of Tract No. 2299, recorded in Book 70 of Pages 44 throuslh 49 of Miscellaneous Maps, in said Recorder's Of{ice; thence North · 0° 02' 15" West alonst the We. sterly line of Muller Street, 675.59 feet to the Westerly prolongation o{ the Southerly line of Parcel 1 as shown upon the parcel map recorded in Book 10 at Page 35 of Parcel Maps in said Record- er's Of{ice; thence South 89° 30' 30" East, 862.28 feet to the Southeast corner of Parcel 2 as showr~ upon said parcel map; thence North 0° 08' 29" West, 627.81 feet along the Westerly line of Crescent Way (64.00 feet wide) to the Northeast corn~,r of Parcel 3 as shown upon said parcel map; thence South 89° 37' 16" East, 2.00 feet to the Westerly line of Crescent Way (62.00 feet wide) thence North 0° 08' 29" West, 249.98 feet along said Westerly line to the Easterly prolongation o~ the Northerly line o1: Tract No. 5693 as shown up(>n the map filed in Book 223 at Pages 5 and of Miscellaneous Maps, in said Recorder's Office; thence North 89~ 37' 16" West, 862.68 feet along said Northerly line and its Wester. iy prolongation to the Westerly line o~ Mull,~r Street (~0.00 feet wide); thence thereon North 0° 02' 15" West 1447.17 feet to the Northeasterly line of the Santa Aha Freeway (Interstate N,3. 5); thence thereon the following four courses; South 56° 45' 25" East, 293.38 feet; thence South 58° 50' (~" East, 606.69 feet; thence S¢~uth ~1° 42' 14" East, 476.85 feet; thence South 56° 45' 25" East, 219.18 feet to the Southwesterly corner of Lot 9 as shown upon the map of Tract 1591, filed in Book 54 at Pages 36 through 39 ot~ Miscellaneous Maps; thence continuing South 56° 45' 25" East, 1389.30 feet to the So~theast corner ~ Lot 39 of said tract; thence South 89° 55' 30" East, 117.95 feet along the Southerly line of Lot 40 said Tract to the Westerly line of Euclid Avenue (of varying thence along the Westerly li~e of said Euclid Avenue, 'th~ following three courses: North 2° 27' 12" West, 261.11 feet; thence Nor-,~h 6° 52' 00" East, 120.94 feet; thence rqorth 0° ~5' 30" West, 123.42 fe~t to the beginning of a curve, conca~,e Southwesterly and having a radius of 15.00 (pag~ 1 of 5) feet; thenc~ Northwesterly along said curve through a central angle 89° 28' 00", an arc distance of 22.42 feet to a~ ~oint of tangenc¥ with the Southerly line of Westmont Drive (Gt~.(~i ~'e,~,'t wide); thence North 89° 4;3' 20" West along said Southerly !ine, 397.34 feet to the Southerly prolongation o~ the Easterly line ~f Fairhaven ~Street (§0.00 feet'wide); thence thereon North 0° l§' 313" West, d23.Sl'fe~t to the Southwest corner of Lot 65 as shown upon the map of said Tract No. ~!59~; thence North 89° 44' 30" East, 97.00 feet to the Southeast corner of said Lot; thenc~ North 0° ~5' 20" West, 242.00 feet to the Northeast corner of Lot 62 said Tract; thence South 89° 44; 20" West, 97.00 feet to the Northwest corner o{ said Lot; thence along the Easterly line of said FairhaYen Street, North 0° ~5' ~0" West, ~23.49 feet to the Southerly Line Crescent Avenue (50.00 ~eet wide); thence thereon North 89° 43' 30" West, 560.82 feet to the Southerly prolongation o~ the Easterly line of Lot G o{ Tract 3398, as per map f:iled in Book ]2S at Pages 47 and 48 Miscellaneous Maps, in said Recorder's Office; thence thereon North 0e 20' 55" West, 695.25 feet to the Souther{y line o{ the Orange County Flood Control District right-of-way (known as the Carbon Canyon Creek Channel); thence thereon Sou~h 89° 43' 30" East, 833.92 feet to the centerline of Euclid Avenue; thence continuing along the Southerly line of the Orange County Flood Control District right-of-way North 89° 4'3' 25" East, 790.06 feet to the beginning of a curve, ccncave Northwesterly and having a radius o~ 927.00 feet~ thence Easterly elong said curve through a central angle of ]9° 36' 28", an arc distance of 3~7.24 feet to a !ine parallel with and 2~,7.80 feet Westerl,/ o~: the centerline o{ Loara Street (64.00 ~eet wide); thence South 0° ~3' 42" East, 53.76 feet .along said parallel line to the South line o{ the Northeast one-quarter, Southwest one-quarter/ Northwest one-quarter, Section 9, Township 4 South, Range ]0 West, San Bernardinc Meridian; thence along said line North 89e 43' 25" East, ]85.80 feet to the Westerly line of said Loara Street; thence theron North 00° ]3' 42" West, 344.47 feet to a point on the Southerly line cr~ the said Carbon Creek (;hannel, said point being the be~innin:~ a nontangent curve, concave Northwesterly, 'having a radius o~ 927.00 feet and to which point a radial line bears South 32° 43' 40" East; thence Easterly alonst said curve through a central angle o{ 2° 40' 58", an arc distance o~ 43.40 ~(eet; thence lqorth 54° 37' 22" East, 339.88 feet along the Southeasterly line crF said channel to the Westerly line of that certain map recorded in Book 9, Page '! of Parcel Maps in said Recorder's O~ice; thence thereon South O0°_ ~3' 42" East, 6~2.]4 ~eet to the North line of North Street (62.00 feet wide); 1;hence thereon IHorth 84° 59' 49" East, 280.~2 feet to the Northerly pr(~longation o{ the ~'~steriy line of Tract No. 5427, recorded in Book 209, Pa!~es 30 through 32. o~: Miscellaneous Maps in said IRecorder's Of{ice; thence "thereon South 7° 2]' 08" East, 66,5.87 feet to an angle point therein, ther,:ce South 85° 24' 40" West, 37.2.69 feet along the Northerly line of sai~J Tract to an ,;:,ngle point therein; thence South 4° 03' ~0" East along the Westerly line of '.;aid Tract and the Sou~:h- erly prolongation thereo~, G]].~G feet tG the .';outherly line c,f Westmont Drive (60.00 feet wide); thenc~ thereon South 8,5° OG' 05" Wesk, 3~7,80 feet to the beslinning of a curye, cot. cave Southeasterly and having (pa~e 2 0[' .~) dius of 15.00 feet; thence Se.Jthwesterly along said curve through a cen- tral angle of 85° 23' 0*3", ar: ai-c distance o~ 22.35 feet to a point of tangency with the Easterly line of Loar~ Street (GO.O0 feet wide); thence thereon the following three courses: South 0° 1G' 55" East, G4G.44 feet to the beginning of a curve, concave Easterly and having a radius Of 73.10 feet; thence Southerly alon9 Raid curve through a central angle of 18° 11' 02", an arc distance of 23.2(] feet to the beginnin9 of a reverse curve, concave Westerly and havir:g a radius of 87.12 fee!; thence Southerly along said curve through ~ c.~.~ntral angle of 18° 11' 02", an arc distance of 27.G$ feet; thence South 0° 1G' 55" East, 89.22 feet to the Northeasterly line of the Santa Aha Freeway (Interstate No. 5); thence along the lines of said freeway as follows: N.orth 85° 12' 45" East, 15.04 feet; thence South O0° 16' 55" East, 50.00 feet; thence South 33° 20' 15" East, 75.17 feet; thence South 73° ziG' 16" East, 90.48 feet to the beginning of a nontangent curve, concave Southwesterly, having a radius of 3528.00 feet; and to which point a, radial line bears North 9~ 41' 41" East; thence Southeasterly al<)ng said curve thrcugh a central angle of 2 44' 38", an arc distance of IGS.gG feet to the beginning o~ a nontangent curve, concave Northeasterly', having a radius of 518.00 feet and to which point a radial line bears South 38° 42' 16" West; thence Southeasterly along s~id curYe through a central angle of 16° 13' 27", and arc distance of 14G.G8 ~eet; thence nontangent, South G9° 07' East, 92.84 feet to the becjinning of a nontangent curve, concave Southwesterly, herin9 a radius of 3482.00 feet and to which point a radial line bears North 15° 43' 49" East; thence Southeaster!y alon9 said curve through a central angle of 3" 30' 27", an arc dista,ace of 213.1G feet to the beginnin9 of compound curve, concave Southwesterly ~nd having radius of 1982,00 feet; thence Southeasterly alon9 said curve through a central angle of 20° 41' 12", an arc distance of 715.G0 fe~t; thence South 50° 04' 32" East, 119.95 feet to the beginning of a cur've, concave North- easterly and having a radius of 216.00 feet; thence Southeasterly along said curve through a central angle of 34° 04' 50" an a~'c distar, ce 116.17 feet; thence nontangent South 80° 53' 29"' East, 105.89 feet; thence South 13° 39' 13" East.. 55.40 feet; thence South 34° 38' 34" East, 110.32 feet; thence South 1,~° 10' 15" East, GO.40 feet to the beginning of a curve, concave Northeaste~-ly and having a radius of llG.O0 feet; thence Southeasterly along said curve through a central angle of 26~ 32' 32", an arc distance of 53.74 feet; thence South 41° 42' 47" East, 339.4,5 feet; thence South 39° §5' 32" East, 239.78 feet; thence South 40° 51' 49"' East, 222.74 feet; thence South 4.5° 31' 46" East, 471.09 feet to the Southerly line of Broadway (80.00, feet wide); thence leaving the lines c,f said freeway, South 75° 04' 39" West along th~ Southerly line of said Broadway, 700.90 feet to a line parallel with and distant Southwesterly 50.00 feet when measured at: right angles to the centerline of the Southern Pacific Railroad Mai~line; thence al,an9 said parallel line North -56° 4`5' 25" West, 1910.64 fe.~t to a line parallel with and 22G.00 Northerly of the centerline of Embassy Street (60.00 feet wide); thenc~ thereon South 89° 3G' 135" We'.~t, 337.53 1:ret to the Easterly line of Loara (pa~e 3 o£ $) Street (G4.00 feet wide); ther~ce along s.~id Easterly line Sough O0° 02' 26" West, 464.59 feet to the Easterly prolon~atio~ of the centerline of Pampas Lane (60.00 feet wide); thence ther'eon South 89° 24' 45" West, 356.53 feet to the Westerly line of the Record of Survey filed in Book 8~1 at Page 33 of Records of Survey in s.~id Recorder's o{'~ice; thence thereon North (33° 02' 44" East, 372.90 feet to the Northerly line of the parcel map filed in Book 19 at Page 47 o~ Pat"cel Maps in said Recorder's Office; thence thereon the following three courses: South 89° 36' 20" West, thence 200.01 feet; thence South 04 02' 44" West, 73.19 feet; thence South 89° 36' 20" West, 135.64 feet to the Easterly line of the Record of Survey filed in Book 43 at Page 31 of Records of Surveys in said Recorder's Office; thence along the bo{,ndary o{ said surYey the following three courses: North 0° 0]' 42" East; 52.15 feet; thence South 89° 24' 45" West, 330.09 feet; thence South 0° 01' 20" West, 352.99 feet to the centerline of said Pampas Lane; thence~ South 0~ 01' 20" West, 708.-3~ feet along the Westerly line of the Record of Survey filed in Book 49, Page 14 of Records of Survey in said Recorder's Office to the Southerly line of Broadway (90.00 feet wide); thence North 89° 57' 47" West along said Southerly line, 992.10 feet t:o the Southerly prolongation of the most Easterly line of Tract 3562, as shown upon the map filed in Book 128 at Pages 43 and 44 of Miscellaneous Maps, in said Recorder's Office; thence North 0° 00' 29" West along said line and its Northerly prolongation 1224.42 feet; thence North 89~ 31' 10" West, 142.62 feet; thence South 0° 01' 56" East, 238.01 feet; th,.~nce North 89° 31' 10" West, 142.53 feet:; thence North 0° 01' 56" West, 137.01 feet; ther,,ce North 89° 31' 10" West, 62.50 feet; thence South 0° 01' 45" East, ,340.48 feet to the Northerly line of said Tract 3562; thence th~':reon North 89° 31' 10" West, 315.01 feet to the Easterly line of Tract No. 2995 as shown upon the map filed in Book 90 at Pages 45 and 4G of Mi.'cellaneous Maps in said Recorder's O~ice; thence along the lines of said Tract the following three courses: North 0° 06' 49" East, 392.49 feet; th(~nce North 89° 31' 10" West, 458.70 feet; thence South 0° 04' 15" East, 78.87 feet to the Northerly line of Embassy Avenue (56.00 feet wide), said point being the beginning of a nontangent curve, concave Northeasterly, having a radius of 299.40 feet and to which point a radial line bears South 26° 50' 31" West; thence Northwesterly along the arc ot~ said curve and said line through a central angle of 4° 12' 14", an arc distance of 2!.97 feet to the beginning of a reverse curve, concave Southwesterly and having a radius of 355.40 feet; thence Northwesterly along s~id curve and said line through a central angle of 30° 33' 55", an arc distance oF 189.59 feet; thence North 89° 31' 10" West, 0.54 feet to the E~.sterly line of said Tract No. 2299; thence along said Easterly line North 0e 04' ~5" West, 253.02 feet to the Southerly line of said Lincoln Avenue; thence thereon North 89° 31' 10" West, 666.41 feet to the point ()f beginning. Exception Except that portion of said Section 9 which ties within the following de- scribed boundaries: ( ?a..ge ,.~ o .~ 5 ) Beginnin9 at the Northwest cor'ner of P~rcel No. 3 as shown upon the parcel map filed in Book l lG at Page 7 o~ Parcel Maps in said Recorder's Office; thence along the Northe,"ly line o{ said Parce!, North 89° 32' 36" East, 624.78 feet to the Westerly line of Lcara Street (61.00 feet wide); thence thereon South 0° 13' 42" East, 73.49 feet and South 0° ]~' 55" East, 33].14 feet to the North~',rly line o{ Cr,~scent Avenue (60.00 feet wide); thence thereon South 89" 39' ]5" West, 624.88 feet to the Westerly line of said Parcel 3; thenc~ thereon North 0° 15' 30" West, 4G3.42 feet to the point of beginning. 5/30/89 J.N. 52919 John ~'~'~/ P{ei+er, - 329 (page 5 o~ 5) EXHIB!317 B AGREEMENT FOR PREPARATION TO ADMINISTER AND OPERATE A UNIFORM SALES AN][) USE TAX ORDINANCE [To be attached.] November 29, 1993 PUBL:8633_3 { 424 { B2621.1 9 EXHIBIT C AGREEMENT FOR STATE ADMINISTRATION OF LOCAL SALES AND USE TAXES i[To be au. ached.] November 29, 1993 vu~L:8633_3 [ 4241 B2621.1 1 0