Title
Department of Transportation recommending the Board consider the following:
1) Authorize the Trading Partner Agreement for BOE Motor Fuels Electronic Filing Program with the State of California, Board of Equalization, for the period commencing July 1, 2010 and perpetually thereafter.
2) Authorize the Purchasing Agent to sign the State's Trading Partner Agreement.
Body
Fiscal Impact/Change to Net County Cost:
There is no fiscal impact associated with this action.
Reason for Recommendation:
The State of California, Board of Equalization (BOE), implemented a mandatory electronic filing program for jet fuel dealer's tax return effective 07/01/10. The Placerville Airport is considered a jet fuel dealer. Prior to this new eFiling requirement, department staff would complete Board of Equalization's form 501MJ (attached), and the Auditor's Office would issue a check to the State for the amount of tax due calculated at 2% per gallon.
Beginning 07/01/10, the jet fuel dealer tax return must be filed electronically with the State, and in order to do so, County must enter into a Trading Partner Agreement. The County will continue to remit a check to the State for the tax amount due.
Board of Supervisor's Policy C-17, Section 4.5, "Contract Term", requires all perpetual agreements to be authorized by your Board initially and on an annual basis.
Action to be taken following Board approval:
Purchasing Agent will sign the agreement authorizing the perpetual Trading Partner Agreement with BOE. Department of Transportation will file the monthly jet fuel tax returns electronically.
Contact:
James W. Ware, P.E.
Concurrence: County Counsel