Title
Airports, a division of the Chief Administrative Office, recommending the Board delegate signature authority to the Airports Director to sign the California Department of Tax and Fee Administration’s California Resale Certificate, which will exempt the County from paying state sales tax on aviation gasoline and jet fuel vendor invoices purchased for resale at County Airports, as well as all future resale certificates.
FUNDING: N/A
Body
DISCUSSION / BACKGROUND
With a California Department of Tax and Fee Administration (CDTFA) California Resale Certificate signed and submitted to the County’s aviation fuel vendor, CityServiceValcon, LLC, the County will be exempt from paying state sales tax on invoices for aviation fuel purchases it intends to resell at the Placerville and Georgetown Airports.
Airports staff conducted extensive research and did not locate a prior signed CDTFA California Resale Certificate. Airports staff also reached out to CDTFA and learned that CDTFA does not keep copies of California Resale Certificates; instead, they are sent to the seller. Airports staff contacted the County’s prior aviation fuel supplier, EPIC Aviation, LLC, but they did not have a copy of the County’s prior signed California Resale Certificate in their files. Therefore, it is unknown who signed the prior California Resale Certificate on behalf of the County. Without specific signature delegation for this document, which Airport staff did not locate, County Counsel advised Airports staff that Board approval is required to delegate signature authority to the Airports Director for this document.
ALTERNATIVES
The Board could choose not to approve this delegation of signature authority, resulting in the County being charged state sales tax on invoices for fuel purchases from the County’s aviation fuel vendor, CityServiceValcon, LLC.
PRIOR BOARD ACTION
N/A
OTHER DEPARTMENT / AGENCY INVOLVEMENT
The Chief Administrative Office submitted a Legal Services Request to Count...
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